Graduate Accounting
Graduate Accounting
2023 Summer Term
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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.
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.
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.