ACC by xiuliliaofz

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									Descriptions—Accounting
of
Courses

ACCOUNTING                                  ACC        305.       Intermediate Accounting                    800.       Financial Accounting Concepts
                                                                  for Finance Majors                         Fall, Spring. 3(3-0) R: Open only to graduate
                                                       Fall, Spring. 3(3-0) P: (ACC 202) R: Not open to      students in Business or students in programs for
Department of Accounting                               students in the Department of Accounting.             which ACC 800 is a catalog-listed requirement.
The Eli Broad College of Business                      Major measurement, valuation, and reporting           Nature of financial accounting. Measurement,
    and The Eli Broad Graduate                         concepts/procedures underlying the assets, liabili-   valuation, and reporting concepts and issues.
    School of Management                               ties, owners' equity, revenues, and expenses          Management analysis and use.
                                                       contained in financial statements.        Analysis,
                                                       interpretation, and use of financial statements.
201.      Principles of Financial Accouning
                                                                                                             802.        Accounting and Financial
Fall, Spring, Summer. 3(3-0) R: Not open to
                                                                                                                         Concepts
freshmen. Not open to students with credit in ACC
                                                       308.        Governmental and Not-for-Profit           Fall. 2(2-0) R: Open only to MBA students in the
251H.
                                                                   Accounting                                Advanced Management Program.
Basic concepts of business financial structure.
                                                       Fall, Spring. 1(1-0) P: (ACC 300)                     Financial statement relationships and analysis.
Transaction analysis, measurement and summa-
                                                       Financial and managerial accounting for govern-       Cash flow and working capital measurement and
rization. Interpretation and use of financial
                                                       mental and other not-for-profit entities. Topics      analysis. Contemporary financial reporting is-
reports.
                                                       include general and special funds accounting,         sues.
                                                       financial reporting, selected not-for-profit enti-
202.        Principles of Management
                                                       ties, and governmental budgeting.                     805.        Corporate Financial Reporting
            Acounting
                                                                                                             Fall. 3(3-0) P: (MBA 802) or equivalent. R: Open
Fall, Spring, Summer. 4(4-0) P: (ACC 201) R: Not
                                                                                                             only to MBA students or to MS students in the
open to freshmen. Not open to students with credit
                                                       321.       Accounting Information Systems             Department of Accounting with approval of de-
in ACC 251H.
                                                       Fall, Spring, Summer. 3(3-0) P: (ACC 202)             partment.
Management uses of accounting data for analysis,
                                                       Hardware and software elements needed to sup-         Nature and measurement of financial statement
decision making, financial planning and control of
                                                       port accounting information systems. Conceptual       elements. Theory related to financial accounting
organizational activities. Cash flow analysis and
                                                       modeling and implementation of accounting             and reporting. Financial accounting issues
reports. Introduction to management informa-
                                                       transaction processing systems. Enterprise value      including income determination and balance
tion systems concepts.
                                                       chains. Documentation of workflow processing          sheet valuation.
                                                       and control requirements.
                                                                                                             807.        Financial Statement Analysis
230.        Survey of Accounting Concepts
                                                       331.       Federal Income Tax Accounting              Fall. 3(3-0) P: (MBA 802) or equivalent. R: Open
Fall, Spring, Summer. 3(3-0) R: Not open to
                                                       Fall, Spring, Summer. 3(3-0) P: (ACC 300)             only to MBA students or to MS students in the
freshmen. Not open to students with credit in ACC
                                                       Federal income taxation of businesses and indi-       Department of Accounting.
202 or ACC 251H.
                                                       viduals. Gross income, deductions, and tax com-       Concepts of financial analysis including both cash
Business income and financial position measure-
                                                       putations for corporations, partnerships, and         flow and earnings based models for business
ment and reporting. Interpretation of financial
                                                       individuals.                                          valuation. Supply of and demand for accounting
statements. Financial planning and decision
                                                       SA: ACC 431                                           information in financial markets.
making. Costing, budgeting, and management
control systems.
                                                                                                             812.       Managerial Accounting and
                                                       341.        Cost and Managerial Accounting                       Iformation Systems
                                                       Fall, Spring, Summer. 3(3-0) P: (ACC 202 and          Fall. 3(3-0) P: ACC 802. R: Open only to MBA
250.        Preparing for an Accounting
                                                       STT 315)                                              students in the Advanced Management Program.
            Career
                                                       Cost behavior and estimation. Cost analysis for       Use of accounting data for planning, performance
Fall, Spring. 1(1-0)
                                                       planning and control decisions. Cost accumula-        evaluation, and control. Costing and pricing.
Changing environment and career management
                                                       tion and allocation systems.                          Relevant revenue and cost-based decision mak-
in professional accounting. Change management,
                                                                                                             ing. Information systems in business operations.
ethics, professional certification, improving writ-
ing and speaking skills, globalization, and tech-
                                                       411.        Auditing                                  814.        Advanced Auditing
nology.
                                                       Fall, Spring, Summer. 3(3-0) P: (ACC 300 and          Spring. 3(3-0) P: ACC 411 or ACC 419. R: Open
                                                       ACC 321 and STT 315) R: Open only to senior           only to students in the Program in Professional
251H.       Honors Accounting Principles
                                                       accounting majors or Master of Science students       Accounting and to MBA students.
Fall. 7 credits. Not open to students with credit in
                                                       in the Professional Accounting major.                 Audit planning, evidence gathering and evalua-
ACC 201 or ACC 202.
                                                       Roles, responsibilities and regulation of auditors.   tion. Professional standards and regulatory agen-
Business financial structure and operation.
                                                       Providing assurance to users, including audit         cies. Practical approach to accounting and audit-
Interpretation and use of financial reports. Man-
                                                       objectives, risk assessment, sampling, evidence       ing research. Applications in public and private
agement uses of accounting data for analysis,
                                                       decisions, control evaluation, and reporting.         sector audits.
decision making, financial planning and control.
                                                       Auditors' ethical and legal responsibilities.
Management information systems concepts.
                                                                                                             821.       Enterprise Information Systems
                                                                                                             Spring, Summer. 2(2-0) R: Open only to MBA
                                                       490.       Independent Study                          students. Not open to students with credit in ACC
300.       Intermediate Financial
                                                       Fall, Spring, Summer. 1 to 3 credits. A student       321.
           Accounting I
                                                       may earn a maximum of 6 credits in all enroll-        Management of information in organizations.
Fall, Spring, Summer. 3(3-0) P: (ACC 202)
                                                       ments for this course. P: (ACC 300) R: Approval of    Role of information in decision making. Informa-
Theory and procedures for preparing financial
                                                       department.                                           tion system development, controls, and security.
statements. Accounting for inventory, plant as-
                                                       Independent study in special topics in accounting     Design and use of information systems and data-
sets, intangibles, current liabilities, bonds, and
                                                       under faculty supervision.                            base management for competitive advantage.
leases.
                                                                                                             822.        Analysis and Design of Small
                                                       493.       Internship                                             Business Systems
301.       Intermediate Financial
                                                       Fall, Spring, Summer. 1 credit. A student may         Fall. 3(3-0) P: ACC 321 or ACC 821. R: Open only
           Accounting II
                                                       earn a maximum of 2 credits in all enrollments        to students in Professional Accounting and to
Fall, Spring, Summer. 3(3-0) P: (ACC 300) and
                                                       for this course. P: (ACC 202) R: Approval of de-      MBA students.
completion of Tier I writing requirement.
                                                       partment.                                             Analysis and design of business information
Concepts and practices in accounting for invest-
                                                       Professional internship in public, industrial, or     systems. Implementation and use of accounting
ments, business combinations, pensions, taxes,
                                                       governmental accounting under faculty supervi-        software. Consulting issues associated with the
and owners' equity. Accounting changes and
                                                       sion.                                                 design and implementation of information sys-
errors. Foreign currency transactions.
                                                                                                             tems.



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                                                                                                                             Accounting—Descriptions
                                                                                                                                                  of
                                                                                                                                            Courses

823.       Business Database Information              840.       Managerial Accounting                       865.       Financial Decision Models
           Systems                                    Fall, Spring. 3(3-0) P: ACC 800 or approval of         Fall. 3(3-0) Interdepartmental with Finance.
Spring. 3(3-0) P: ACC 822. R: Open only to stu-       department. R: Open only to graduate students in       Administered by Finance. P: FI 801. R: Open only
dents in Professional Accounting and to MBA           Business or students in programs for which ACC         to students in M.B.A. programs and to students in
students.                                             840 is a catalog-listed requirement. Not open to       Program in Professional Accounting.
Analysis, design, and implementation of business      students with credit in ACC 841.                       Development and application of computerized
database systems. Advanced data modeling. Use         Accounting for managerial planning and control.        financial models in finance and accounting, and
of automated systems analysis tools. Non-             Cost estimation. Cost analysis for short- and          in control activities. Use of financial planning
financial use of transaction processing data.         long-run planning decisions. Cost analysis for         software on personal and mainframe computers.
                                                      performance evaluation. Cost allocation.               Use of models in case analysis.

824.        Business Data Communications                                                                     890.       Independent Study
Fall. 3(3-0) P: ACC 823. R: Open only to students                                                            Fall, Spring, Summer. 1 to 3 credits. A student
in Professional Accounting and to MBA students.       841.         Strategic Management Accounting           may earn a maximum of 6 credits in all enroll-
Methods of accounting data communication. Local       Fall, Spring. 3(3-0) P: (MBA 802 and MGT 409)          ments for this course. R: Open only to students in
and wide area networks. Network internal con-         R: Open only to MBA students or senior account-        the Program in Professional Accounting and to
trol and security. Groupware and electronic-mail      ing majors or Master of Science students in the        graduate students in Business. Approval of de-
applications. Design and implementation of local      Professional Accounting major.                         partment.
area networks for business.                           Use of financial and nonfinancial information for      Faculty-supervised study in special topics in
                                                      strategic management and profit planning. Stra-        accounting.
825.       Emerging Issues in Business                tegic financial budgeting, performance measure-
           Information Systems                        ment, incentive systems, activity-based cost man-
Spring. 3(3-0) P: ACC 824. R: Open only to stu-       agement, target cost management, product life-         911.       Accounting Information Systems
dents in Professional Accounting and to MBA           cycle profit management, and customer and sup-         Spring. 3(3-0) R: Open only to Ph.D. students in
students.                                             plier profit management.                               the College of Business.
Information and decision support systems for                                                                 Theories of conceptual modeling, ontological
executives. Artificial intelligence and expert                                                               engineering, and information diffusion. Research
systems. Knowledge acquisition and representa-                                                               methods for the evolution of accounting systems,
tion. Integration of accounting information sys-      842.       Advanced Managerial Accounting              end-user computing, productivity and knowledge
tems, decision support systems, and expert sys-       Spring. 3(3-0) P: ACC 841. R: Open only to stu-        management, and schema acquisition and
tems in business organizations. Object oriented       dents in the Program in Professional Accounting        evaluation.
systems.                                              and to MBA students.
                                                      Concepts and rationale underlying managerial           912.       Financial Accounting
830.        Tax Research                              accounting methods. Alternative approaches to          Spring. 3(3-0) R: Open only to Ph.D. students in
Fall. 3(3-0) P: ACC 431 or ACC 439. R: Open only      cost estimation, pricing, cost allocation and per-     the College of Business.
to students in Professional Accounting and to         formance evaluation.                                   Theories of asset valuation, income measure-
MBA students.                                                                                                ment, and contracting. Research methods for the
Writing, and presentation techniques of tax re-                                                              information content of accounting data, account-
search. Practice and procedure.                       844.       Planning and Control for Global             ing method choice, earning management, and
                                                                 Enterprises                                 external monitoring which includes audit and
833.        Federal Income Taxation of                Fall of odd years. 3(3-0) P: (MBA 802) or equiva-      regulation effects.
            Coporations and Shareholders              lent) R: Open only to MBA students or to MS
Fall. 3(3-0) P: ACC 431 or ACC 439. R: Open only      students in the Department of Accounting.
to students in the Program in Professional Ac-        Contemporary issues in accounting for global           913.       Managerial Accounting
counting and to MBA students.                         business activities. Financial planning, coordina-     Spring. 3(3-0) R: Open only to Ph.D. students in
Federal income taxation of corporations and           tion, control, and performance measurement in          the College of Business.
shareholders. Federal income tax liability, distri-   global enterprises.                                    Theories of cost measurement, relevant costs for
butions, formation, liquidation, and reorganiza-                                                             decision making, demand for internal monitoring,
tion.                                                                                                        and planning and control. Research methods for
                                                                                                             cost accounting, cost allocation, budgeting, per-
834.       Taxation of Gifts, Trusts and              850.        Integrative Perspective on                 formance measurement, and transfer pricing.
           Etates                                                 Acounting Issues
Spring. 3(3-0) P: ACC 431 or ACC 439. R: Open         Spring, Summer. 3(3-0) P: ACC 321; ACC 341 or          914.        Research Topics in Accounting
only to students in the Program in Professional       concurrently; ACC 411 or ACC 419; ACC 431 or           Fall. 1(1-0) A student may earn a maximum of 5
Accounting and to MBA students.                       ACC 439. R: Open only to students in the Program       credits in all enrollments for this course. R: Open
Income taxation of trusts and estates. Transfer       in Professional Accounting and to MBA students.        only to Ph.D. students in the College of Business.
taxes applied to gifts and transfers at death.        Synthesis of auditing, information systems and         Participation in the department workshop series,
                                                      financial, managerial, and taxation accounting         including presentations of research papers and
836.       U. S. Taxation of Multinational            concepts. Accountants' responsibilities, ethics,       critiques of presented papers.
           Transactions                               and functions in organizations and society.
Spring. 3(3-0) P: ACC 431 or ACC 439; ACC 833.        Analysis and applications to business situations.
R: Open only to students in the Program in Pro-                                                              915.        Theories and Research Methods
fessional Accounting and to MBA students.                                                                                in Accounting
Federal income taxation of transactions outside                                                              Fall. 3(3-0) A student may earn a maximum of 6
the United States by United States citizens and       851.         Topics in Professional                    credits in all enrollments for this course. R: Open
corporations, and of investments in the United                     Develoment                                only to Ph.D. students in the College of Business.
States by foreign persons.                            Fall, Spring. 1(1-0) A student may earn a maxi-        Analysis of accounting research that uses eco-
                                                      mum of 1 credit in all enrollments for this course.    nomic, psychological, and organizational theories
837.        Taxes and Managerial Decisions            R: Open only to master's students in Professional      and research methods.
Spring. 3(3-0) P: MBA 802 or equivalent. Not open     Accounting.
to students with credit in ACC 833 or ACC 836.        A two-semester series of two-hour presentations
Conceptual tax planning framework used to             by business professionals on topics such as ethics,    999.       Doctoral Dissertation Research
analyze the role of taxes in business investment      professionalism, communication skills, leadership      Fall, Spring, Summer. 1 to 24 credits. A student
and financing decisions. Evaluation of alterna-       skills, teamwork, peer development and review,         may earn a maximum of 99 credits in all enroll-
tive strategies when tax laws change. Compensa-       learning to learn, conflict resolution, negotiation,   ments for this course. R: Open only to Ph.D. stu-
tion planning, choice of entity, capital structure,   organizational change and management, and              dents in Accounting.
corporate acquisitions and divestitures, and in-      critical thinking.
ternational tax planning.


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