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Fall 2019
Nov 30,2020
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Information Select the Course Number to get further detail on the course. Select the desired Schedule Type to find available classes for the course.

ACCT 100 - INDEPENDENT STUDY: ACCOUNTING
Limited opportunities to enroll for course work on an Independent Study basis are available. A student interested in this option should obtain an Independent Study Registration Form from the Registrar, have it completed by the instructor and school dean involved, and return it to the Registrar's Office. Consult the current Schedule of Classes for policies concerning Independent Study.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Independent Study

Accounting Department

ACCT 198 - TRANSFER ELECTIVE
This course designation describes a transfer course from another institution where an equivalency to a Ramapo College course has not been determined. Upon convener evaluation, this course ID may be changed to an equivalent of a Ramapo College course or may fulfill a requirement.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 199 - TRANSFER ELECTIVE
This course designation is used to describe a transfer course from another institution which has been evaluated by the convener. A course with this course number has no equivalent Ramapo course. It may fulfill a requirement or may count as a free elective.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 200 - INDEPENDENT STUDY: ACCOUNTING
Limited opportunities to enroll for course work on an Independent Study basis are available. A student interested in this option should obtain an Independent Study Registration Form from the Registrar, have it completed by the instructor and school dean involved, and return it to the Registrar's Office. Consult the current Schedule of Classes for policies concerning Independent Study.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Independent Study

Accounting Department

ACCT 221 - PRINCIPLES OF FINANCIAL ACCOUNTING
An introduction to fundamental accounting terminology, techniques, and concepts. Emphasis will be given to the recording process and analysis of financial statement construction.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 222 - PRINCIPLES OF MANAGERIAL ACCOUNTING
An introduction to basic cost concepts and systems used by management accountants in the planning and control function of an organization. This includes an overview of operating and capital budgets; responsibility accounting and cost behavior concepts relevant to problem solving.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

Course Attributes:
ASB Writing Core

ACCT 298 - TRANSFER ELECTIVE
This course designation describes a transfer course from another institution where an equivalency to a Ramapo College course has not been determined. Upon convener evaluation, this course ID may be changed to an equivalent of a Ramapo College course or may fulfill a requirement.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 299 - TRANSFER ELECTIVE
This course designation is used to describe a transfer course from another institution which has been evaluated by the convener. A course with this course number has no equivalent Ramapo course. It may fulfill a requirement or may count as a free elective.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 300 - INDEPENDENT STUDY: ACCOUNTING
Limited opportunities to enroll for course work on an Independent Study basis are available. A student interested in this option should obtain an Independent Study Registration Form from the Registrar, have it completed by the instructor and school dean involved, and return it to the Registrar's Office. Consult the current Schedule of Classes for policies concerning Independent Study.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Independent Study

Accounting Department

ACCT 321 - INTERMEDIATE ACCOUNTING I
An examination of major concepts and principles of accounting. The course will critically evaluate these principles to develop insight into the alternate view of financial reporting. The opinions of the authoritative accounting bodies are integrated in the discussions.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 322 - INTERMEDIATE ACCOUNTING II
An advanced study of current accounting standards. Discussions will point up the significance of accountant's opinions on financial statements. Current literature and cases will be reviewed. Emphasis will be placed on the need for sound accounting judgment in view of recent trends in the wider scope of responsibilities for the professional accountant.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course
All Sections for this Course

Accounting Department

ACCT 329 - FEDERAL TAXATION I
An introduction to the frequently applied provisions of the Federal Tax Law. The course includes application of basic principles of federal income taxation, the preparation of actual income tax returns for individuals, and basic corporate terminology.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 332 - FEDERAL TAXATION II
A continuation of the study of Federal Tax Law. Topics cover the application of basic principles of federal income taxation for more advanced individual and corporate transactions.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 390 - TOPICS:
The descriptions and topics of this course change from semester-to-semester, as well as from instructor-to-instructor. Prerequisite: varies with the topic offered. TOPICS:ADV ISSUES IN ACCNTNG This course will explore concepts and topics that often appear on the Uniform CPA Examination along with current issues and trends that face the accounting profession. This includes areas of Leases, Pensions, Deferred Taxes, Cash Flows along with other issues.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 398 - TRANSFER ELECTIVE
This course designation describes a transfer course from another institution where an equivalency to a Ramapo College course has not been determined. Upon convener evaluation, this course ID may be changed to an equivalent of a Ramapo College course or may fulfill a requirement.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 399 - TRANSFER ELECTIVE
This course designation is used to describe a transfer course from another institution which has been evaluated by the convener. A course with this course number has no equivalent Ramapo course. It may fulfill a requirement or may count as a free elective.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 400 - INDEPENDENT STUDY: ACCOUNTING
Limited opportunities to enroll for course work on an Independent Study basis are available. A student interested in this option should obtain an Independent Study Registration Form from the Registrar, have it completed by the instructor and school dean involved, and return it to the Registrar's Office. Consult the current Schedule of Classes for policies concerning Independent Study.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Independent Study

Accounting Department

ACCT 411 - COST ACCOUNTING
A study of the managerial implications of cost accounting. Emphasis will be placed on understanding various systems (job order and process cost) employed in controlling manufacturing cost, product costing, responsibility accounting.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 421 - AUDITING
A comprehensive study of current auditing standards. The course stresses the significance of auditor's opinions on financial statements. Current literature and cases will be reviewed. Emphasis will be placed on the need for sound auditing judgment, particularly in view of recent trends in a wider scope of responsibilities for the professional auditor.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 423 - ADVANCED FINANCIAL ACCOUNTING
A study of the major concepts of consolidated financial statements, including purchase and pooling acquisitions. In addition, special topics will include translating financial statements in foreign currencies, partnership accounting, and municipal accounting.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 425 - ADVANCED MANAGERIAL ACCOUNTING
A study of the use of accounting data in management decision making. Emphasis will be placed on the use of information as opposed to its compilation, and on case problems involving decision making at middle and upper management levels. Areas covered will include cost control, capital investment, profit planning, and cost-benefit analysis.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 435 - GOVERNMENT AND NON PROFIT ACCOUNTING
This course will provide the student with the basic skills required for financial accounting and reporting in the government and not-for-profit arena. The objectives of the course are to gain an understanding of the special accounting procedures for government and not-for-profit reporting entities.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 436 - INTERNATIONAL ACCOUNTING
This course integrates International Financial Reporting Standards (IFRS) into a financial accounting course and leverages comparisons between US GAAP and IFRS to enhance the development of a critical thinking approach to financial accounting and reporting.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 490 - TOPICS:
The descriptions and topics of this course change from semester-to-semester, as well as from instructor-to-instructor. Prerequisite: varies with the topic offered.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

ACCT 498 - TRANSFER ELECTIVE
This course designation describes a transfer course from another institution where an equivalency to a Ramapo College course has not been determined. Upon convener evaluation this course number may be changed to an equivalent of a Ramapo College course or may fulfill a requirement.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 499 - TRANSFER ELECTIVE
This course designation is used to describe a transfer course from another institution which has been evaluated by the convener. A course with this course number has no equivalent Ramapo course. It may fulfill a requirement or may count as a free elective.
0.000 TO 4.000 Credit hours
0.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

ACCT 502 - GOVERNMENT AND NOT-FOR-PROFIT ACCOUNTING
Governmental Accounting provides an in-depth analysis of the nonprofit and state and municipal budgeting practices and policies within a dynamic regulatory environment for the graduate student. The Governmental Accounting Standards Board (GASB) guidelines and pronouncements will be integrated throughout the learning process. In addition, the impact of the lntemal Revenue Code (IRC) and State and Municipal Tax Codes will be examined throughout the course. Government and Not-for-Profit Accounting represents a significant portion of the US economy. The importance of both the collection of revenues via tax and fees will be discussed in-depth through case analysis. In addition, we will explore the disbursement process and the impact of governmental decisions on both the overall economy and the business community. We will also investigate the impact the Not-for-Profit segment has in fulfilling the needs of the overall economy. Accounting has been called the language of business because the financial statements communicate essential information to external users, primarily the investors and creditors. The purpose of this course is to integrate the most material concepts of governmental and not-for-profit accounting as well as the practical application of complex theoretical ideas into a business environment.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 505 - CORPORATE TAXATION FOR DECISION MAKERS
This course is designed for non-accounting majors entering a graduate accounting program. Corporate Taxation for Decision-Makers introduces the student to tax theory pertaining to the complex nature of the Internal Revenue Code (IRC) in conjunction with compliance and regulatory requirements. Through an analysis of the current federal income tax laws students will be exposed to the current tax practice environment and the corporate filing regulations. Integrated throughout the course will be case studies illustrating effective corporate decision—making pertaining to the IRC tax code regulations and the impact of integrating an efficient tax strategy throughout the financial reporting process.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 511 - INTERMEDIATE ACCOUNTING TOPICS
Intermediate Accounting introduces the student to the major concepts and principles of accounting required for accurate financial statement preparation in accordance with Generally Accepted Accounting Principles. The class is a required course for a student pursuing an graduate degree in accounting. This graduate level intermediate Accounting course will cover a broad spectrum of reporting issues and will critically evaluate the foundational principles required by the regulatory authorities. The curriculum will incorporate critical analysis and decision making skills through case discussions in order to expose the student to the subjective nature of the regulatory pronouncements. The accounting guidelines required for the accurate preparation of the Annual Report will be a primary focus of the class. The infusion of regulatory pronouncements (GAAP, FASB, and PCAOB) and SEC guidelines will be integrated throughout class discussions through theoretical and practical applications of the GAAP guidelines.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate, Undergraduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 520 - ADVANCED TOPICS IN COST/MANAGERIAL ACCOUNTING
Advanced topics in managerial accounting focuses on managerial and cost planning issues and techniques. Additionally, we will explore critical decisions relating to performance, and control systems using a case analysis approach. The course both implements and extends the concepts covered in foundational courses in managerial accounting and then integrates relevant contextual issues from other functional areas of organizations. The design of budgeting, cost management, performance measurement, performance evaluation and reward systems, as well as governance and ethical issues, are examined. Emphasis is placed on the need for different control techniquesand methods in different types of organizations and for balanced integrated systems, comprising both financial and non-financial measures and controls.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 590 - TOPICS:
The topics studied in this course change from semester-to-semester, as well as from instructor-to-instructor. Students should expect to engage in sophisticated discussion, to work independently, and to participate in--and lead--seminar discussions. The course will require students to call on the experience of their previous coursework in the program to produce polished writing informed by research. For this semester's course sections, please contact the MSAC Director. DATA ANALYTICS: The course provides students with the fundamental concepts and tools needed to understand the emerging role of data analytics in organizations. Through lectures, hands on analyses, and various assignments, students learn how to apply basic business analytics tools in a spreadsheet environment. Students will become with familiar with advanced Microsoft Excel functions and the use of Excel in solving analytical problems. Students also learn how to communicate with analytics professionals to effectively use and interpret analytic models and results for making better business decisions. The course covers managerial statistical tools in descriptive analytics and predictive analytics, including regression. Other topics covered include forecasting, risk analysis, simulation, data mining, and decision analysis. Emphasis is on applications, concepts and interpretation of results as well as conducting statistical analyses. Students form groups to collect and analyze data, and to write and present a final report.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course, Seminar

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 592 - TOPICS:
The topics studied in this course change from semester-to-semester, as well as from instructor-to-instructor. Students should expect to engage in sophisticated discussion, to work independently, and to participate in--and lead--seminar discussions. The course will require students to call on the experience of their previous coursework in the program to produce polished writing informed by research. For this semester's course sections, please contact the MSAC Director. ADVANCED TOPICS IN COST/MANAGERIAL ACCOUNTING focuses on managerial and cost planning issues and techniques. Additionally, we will explore critical decisions relating to performance, and control systems using a case analysis approach. The course both implements and extends the concepts covered in foundational courses in managerial accounting and then integrates relevant contextual issues from other functional areas of organizations. The design of budgeting, cost management, performance measurement, performance evaluation and reward systems, as well as governance and ethical issues, are examined. Emphasis is placed on the need for different control techniquesand methods in different types of organizations and for balanced integrated systems, comprising both financial and non-financial measures and controls.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate, Undergraduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 595 - TOPICS:
The topics studied in this course change from semester-to-semester, as well as from instructor-to-instructor. Students should expect to engage in sophisticated discussion, to work independently, and to participate in--and lead--seminar discussions. The course will require students to call on the experience of their previous coursework in the program to produce polished writing informed by research. For this semester's course sections, please contact the MSAC Director. GOVT & NON-FOR-PROFIT ACCTG: Governmental Accounting provides an in-depth analysis of the nonprofit and state and municipal budgeting practices and policies within a dynamic regulatory environment for the graduate student. The Governmental Accounting Standards Board (GASB) guidelines and pronouncements will be integrated throughout the learning process. In addition, the impact of the Internal Revenue Code (IRC) and State and Municipal Tax Codes will be examined throughout the course. Government and Not-for-Profit Accounting represents a significant portion of the US economy. The importance of both the collection of revenues via tax and fees will be discussed in-depth through case analysis. In addition, we will explore the disbursement process and the impact of governmental decisions on both the overall economy and the business community. We will also investigate the impact the Not-for-Profit segment has in fulfilling the needs of the overall economy. Accounting has been called the language of business because the financial statements communicate essential information to external users, primarily the investors and creditors. The purpose of this course is to integrate the most material concepts of governmental and not-for-profit accounting as well as the practical application of complex theoretical ideas into a business environment.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 596 - TOPICS:
The topics studied in this course change from semester-to-semester, as well as from instructor-to-instructor. Students should expect to engage in sophisticated discussion, to work independently, and to participate in--and lead--seminar discussions. The course will require students to call on the experience of their previous coursework in the program to produce polished writing informed by research. For this semester's course sections, please contact the MSAC Director. INTERMEDIATE ACCOUNTING TOPICS: Intermediate Accounting introduces the student to the major concepts and principles of accounting required for accurate financial statement preparation in accordance with Generally Accepted Accounting Principles. The class is a required course for a student pursuing an graduate degree in accounting. This graduate level intermediate Accounting course will cover a broad spectrum of reporting issues and will critically evaluate the foundational principles required by the regulatory authorities. The curriculum will incorporate critical analysis and decision making skills through case discussions in order to expose the student to the subjective nature of the regulatory pronouncements. The accounting guidelines required for the accurate preparation of the Annual Report will be a primary focus of the class. The infusion of regulatory pronouncements (GAAP, FASB, and PCAOB) and SEC guidelines will be integrated throughout class discussions through theoretical and practical applications of the GAAP guidelines.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 600 - IS: MASTERS IN ACCOUNTING

0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Independent Study

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 604 - FINANCIAL STATEMENT ANALYSIS
This course is designed to prepare you to interpret and analyze financial statements for tasks involving credit and security analyses, lending and investment decision, and other decisions that must rely on financial data. This course, therefore, explores in greater depth financial reporting topics from the perspective of financial statement users. We develop sufficient understanding of the concepts and recording procedures to enable you to interpret various disclosures in an informed manner. We discuss each financial reporting issue in terms of its effect on assessments of a firm’s profitability and risk. We then apply analytical tools and concepts in competitor analysis, credit and investment decision, bankruptcy prediction, and valuation. The importance of Generally Accepted Accounting Principles in the preparation of the annual report will be a primary focus of the class. The valuation process including ratio analysis will be illustrated in a dynamic and “real-life” business case scenario. The subjective nature of valuation, from both a historical and fair market value perspective, will be discussed and illustrated through case discussion and analysis. In addition, generally Accepted Accounting Principles and the international reporting environment will be woven throughout the class.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate, Undergraduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 605 - ADVANCED AUDITING AND INFORMATION TECHNOLOGY SYSTEMS
The Securities and Exchange Commission requirements pertaining to the financial statement auditing and reporting requirements will be examined in conjunction with the Generally Accepted Auditing Standards. The role of the auditor in identifying the impact of technology on the audit process and the importance of understanding the risks associated with operational systems security, networks and systems development will be examined in relation to the auditing process. The significance of “Computer Assisted Audit Tools and Techniques” will be infused throughout the class through case discussion and analysis projects.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course
All Sections for this Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 610 - FORENSIC ACCOUNTING
Forensic accounting is a process that provides the accounting profession the tools necessary to uncover possible fraud and to recreate accounting records when necessary. The class is designed to integrate both the theoretical components underlying fraud detection, investigation and prevention and integrate those concepts into a practical learning environment. The class will focus on all aspects of fraud pertaining to motive, means, opportunity and detection. In addition, topics pertaining to indications of fraud, fraud investigation and evidence, and forensic accountants in court will also be discussed. The course will focus on problem solving and decision making techniques to provide the class participant with “real-life” forensic accounting experience. Topics of fraud accounting, forensic accounting, the conduct of an expert witness and fraudulent financial statement reporting will be discussed throughout the semester.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 615 - ADVANCED FEDERAL TAXATION ISSUES
This course will expose the student to advanced topics in taxation including estates, trusts and taxation of corporations at both the multistate and international levels. Taxation of non-profits will also be studied. We will look at how estate, gift and trust issues for individuals are used for individual tax planning. Planning for corporations will include choice of business form as well as inversions as part of the strategy to reduce business taxation. The course will also consider alternate forms of taxation such as a national sales tax, a value added tax (VAT) and the idea of a flat tax. Tax administration and practice will be looked at.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 620 - FRAUD EXAMINATION & ADV. AUDIT
This class is designed to explore the principles and techniques required to prevent and detect fraud in the financial reporting system. Students will be introduced to tools that will enable them to understand the risks associated with ineffective internal control, industry issues, and remoteness of information factors and complexity of business transactions that would create a greater risk of fraud. Students will examine different fraud prevention and detection procedures and the impact on both the reporting and auditing process. ln addition, this course will help students l) understand and apply the fraud triangle, 2) be aware of the types of fraud schemes that exist and the red flags that indicate their presence, 3) obtain knowledge of techniques that can be used to detect fraud, and 4) understand the importance of evidence preservation and its use in court. The integration of ethics and managerial responsibility pertaining to integration of an effective internal control system throughout the reporting process will be infused throughout the curriculum.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 625 - INTERNATIONAL ACCOUNTING
The objective of the International Accounting course is to examine and analyze accounting practices and norms in different countries, and to analyze differences between the countries. The objective is also to analyze and compare the work of leading accounting standard-setting bodies with an international influence such as the EC, the IASB (The Interactional Accounting Standards Board) and the F ASB (The Financial Accounting Standards Board). The similarities and differences in views on accounting purposes and in accounting solutions between different countries are examined. Special attention is given to different institutional structures and historical traditions between countries, and its effect on accounting development and the implementation of international standards. The harmonization difficulties are in focus. The work of the IASB to integrate accounting internationally, and the implementation of international standards in a national context, is examined. Special attention is paid to the role of the international regulatory bodies attempting to equalize accounting guidelines in the international business arena, as well as the influence of US accounting on the rest of the world.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 630 - CONTEMPORARY ISSUES IN ACCOUNTING PRACTICE
The accounting profession is a dynamic field that is constantly changing in response to the needs of the corporate world and external users. This course will explore the recent regulatory pronouncements in conjunction with the current accounting regulatory environment. Students will be exposed to a timely and topical learning experience aimed at infusing the theoretical components of the accounting regulatory guidelines and the reporting needs of the business community.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 680 - FUNDAMENTAL ACCOUNTING RESEARCH AND ADVANCED TOPICS
Knowledge of applied research is expected of accounting graduates. This course takes the position that an integration of real world events and ideas and the use of unstructured problems in the curriculum are needed for students to be successful in the accounting profession in today's volatile global business environment. Students develop a foundation of applied accounting research and skills in handling application issues. Resolving issues pertaining to regulatory pronouncements or interpretive analysis are a fundamental role underlying the current accounting profession. The research process requires an analysis of complex and problematic business reporting issues. All business entities have issues pertaining to GAAP, IF RS, IRC and GASB that need to be analyzed and resolved in accordance with the appropriate regulatory guidelines.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Lecture/Online, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

ACCT 690 - TOPICS:
The topics studied in this course change from semester-to-semester, as well as from instructor-to-instructor. Students should expect to engage in sophisticated discussion, to work independently, and to participate in--and lead--seminar discussions. The course will require students to call on the experience of their previous coursework in the program to produce polished writing informed by research. For this semester's course sections, please contact the MSAC Director.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Lecture, Lecture/Online, Online Course, Seminar

Accounting Department


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