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Graduate Accounting

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Graduate Accounting

2015 Spring Term

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3 Units

TAX I

Accounting 651

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.


3 Units

COST MANAGEMENT

Accounting 656

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments. Special emphasis is placed on communicating accounting information to managers in a clear, concise manner.


1-3 Units

SPECIAL STUDIES

Accounting 696

Variable topics. Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the formato of regularly scheduled Catalog offerings. A limit of three credits can be applied toward the accounting major and limit of six credits toward a degree.


2 Units

ACCOUNTING FOUNDATIONS

Accounting 701

This course introduces students to the principles of financial accounting, including the (1) basic accounting cycle (i.e., double-entry accounting), financial statements (i.e., income statement, statement of financial position, and statement of cash flows), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders' equity. Fundamental ration and statement analysis techniques are also integrated throughout the course.


3 Units

GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

Accounting 751

This course focuses on the theory and practice of accrual, modified accrual, and cash-based accounting models for governmental and not-for-profit entities. In addition, students investigate the specific accounting issues for state and local governments, colleges and universities, health care organizations, and voluntary health and welfare organizations.


3 Units

ADVANCED ACCOUNTING THEORY I

Accounting 781

This course focuses on accounting theory at an advanced level, including the role of accounting information in forecasting, market efficiency, valuation models, and earnings management. Other topics include the development of accounting theory, positive accounting theory, accrual-based vs. cased-based accounting measures, and economic consequences of accounting disclosures.


3 Units

SUSTAINABILITY AND ENVIRONMENTAL REPORTING

Accounting 787

This course provides a comprehensive exploraton of (a) environmental issues at multiple levels and (b) the effects of these issues on business, communities, and consumers. In addition, this course will provide student with an (c) introduction and practical understanding of the broad paradigm of sustainability and provide an (d) in-depth analysis of accounting for the natural environment; e.g., water and other natural resources.


1-3 Units

READINGS AND RESEARCH IN ACCOUNTING

Accounting 789

Study of selected contemporary areas in accounting through readings in current research and literature. Prereq: Consent of Instructor.


1-3 Units

PRACTICUM IN PROFESSIONAL ACCOUNTANCY

Accounting 793

This course provides students, under the direction of a faculty advisor, the opportunity to apply their theoretical backgrounds in settings ranging from internships in accounting organizations to other approved activities related to the practice of professional accountancy. A learning contract will be developed by the faculty advisor, professional supervisor (if applicable), and student that clearly delineates the expectations and responsibilities of each party involved in the practicum.


1-3 Units

SPECIAL STUDIES

Accounting 796

Variable topics. Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the formato of regularly scheduled Catalog offerings. A limit of three credits can be applied toward the accounting major and limit of six credits toward a degree.


1-3 Units

INDIVIDUAL STUDIES

Accounting 798

Study of a selected topic or topics under the direction of a faculty member.

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