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Browse the course descriptions of all undergraduate courses that the University of Baltimore offers. ACCT or equivalent with a minimum grade of C. ACCT with a minimum grade of C. This course focuses on issues related to the reporting and analysis of financial accounting information. The objective in this course is to examine in detail with an emphasis on both the "what" and the "why" the following financial topics: Emphasis is on case studies and other practical applications.
ACCT with minimum grade of C. A comprehensive view of financial accounting concepts and principles, an intensive look at the nature and determination of the major financial statements, and an examination of current accounting practice, theory, and literature.
Projects use AIS applications on the revenue, expense, production and payroll cycles.
Topics covered include professional standards, professional ethics, audit planning, internal control, audit evidence, completing the audit, audit reports and standards for different assurance and non-assurance services. ACCT Seminar in Assurance Services 3 A study of auditing and other assurance services with an emphasis on the world of auditing that exists outside of the college textbook.
Special emphasis is given to legal liability, statistical sampling, audits of SEC registrants, research using the AICPA auditing database, and other assurance services. A case study approach is used to attempt to create a realistic view of how an auditor organizes and carries out an audit examination.
ACCT Advanced Financial Reporting 3 A study of business combinations and the preparation of consolidated financial statements for consolidated enterprises, fund-type accounting for governmental units and not-for-profit entities, accounting for partnerships, and accounting for multi-national enterprises.
Emphasis is on case study analysis and other practical applications of cost accounting practices to various business enterprises. Topics include income determination, deductions, property transactions, credits, procedures, and an introduction to corporation and partnership taxation, tax planning and ethical issues.
Also introduces gift and estate taxes and income taxation of estates and trusts. ACCT or equivalent. ACCT or equivalent with a minimum grade of B. Merrick School of Business student, or by permission of the instructor. ACCT Introduction to Forensic Accounting 3 Provides an overview of the field of forensic accounting, focusing on the roles, responsibilities and requirements of a forensic accountant in both litigation and fraud engagements.
Examines basic litigation and fraud examination theory, identifies financial fraud schemes, explores the legal framework for damages and fraud and damage assessments and methodologies, and reviews earning management and financial reporting fraud.
Other topics include computer forensics and corporate governance and ethics. Actual litigation and fraud cases are used to highlight the evolving roles of forensic accounting. ACCT Ethical Issues in Accounting 3 Considers business ethics issues within an accounting context from a multiple stakeholder perspective.
Ethical theories, codes of ethics relevant to accountants, corporate governance and professional and corporate social responsibility are covered. The course emphasizes the application of concepts such as professionalism, integrity, independence and objectivity to individual decision-making.
ACCT Federal and State Government Accounting 3 The course covers the basics of federal, state and local municipal accounting with particular focus on fund accounting and issues specific to the accounting by the US Federal Government.
The course covers legal issues pertaining to agency, contracts, debtor-creditor relationships, securities and employment law.
The course also covers ethical and professional standards for certified public accountants.Pre incorporation contracts essays about education.
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History of The Honeywell Corporation. This column will start a new feature. The history of the companies that eventually became The Honeywell Corporation we know today. Disclaimer: This work has been submitted by a student. This is not an example of the work written by our professional academic writers.
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ACCOUNTING [back to top]. ACC Essentials of Accounting 3 cr. Covers reading and understanding financial statements, internal control requirements for safeguarding assets, and accounting procedures necessary to complete the entire accounting cycle, including journals, ledgers, and financial statements.