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Graduate Accounting

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Graduate Accounting

2022 Spring Term

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3 Units

FRAUD EXAMINATION

ACCOUNT 667

This course covers the prevention and detection of fraud with an emphasis on investigation techniques. Course topics include fraud risk factors, internal control assessment and design, fraud scheme-specific red flags, evidence collection and analysis, and interviewing techniques.


2 Units

ACCOUNTING FOUNDATIONS

ACCOUNT 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 ratio and statement analysis techniques are also integrated.


3 Units

MANAGERIAL ACCOUNTING AND CONTROLLERSHIP

ACCOUNT 755

This course introduces students to accounting information in organizations for decision making, planning and control, and evaluation purposes. This course emphasizes the application, interpretation, analysis, and use of accounting information by management.


1-3 Units

PRACTICUM IN PROFESSIONAL ACCOUNTANCY

ACCOUNT 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.


1-3 Units

INDIVIDUAL STUDIES

ACCOUNT 798

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

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