400

Extension of financial accounting to the study of additional accounting entities such as partnerships and consolidated and multi-national firms. Topics include accounting for mergers and acquisitions, consolidated financial statements, international transactions, and an introduction to fund accounting.

A study of the standards, procedures, strategies, and reporting used in the financial audit process. The environment in which the auditor functions is considered, including regulatory requirements, professional ethics, legal liability, and the business entity. The completion of a computerized audit case is required in the course.

A study of the concepts underlying Accounting Information Systems (AIS), including current developments in the information systems field, particularly with respect to databases, networking, and enterprise systems. Terminology, reports, documents, procedures, systems development and controls inherent in a modern AIS will be studied.

A course for highly motivated students to undertake, under guidance, special studies of areas of accounting which are not normally covered in other courses. Permission of instructor.

A study of financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and contemporary financial report issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted with results presented for critical analysis.

Seminar dealing with contemporary problems in the field of accounting. The course is designed so that students may utilize what they have learned in previous accounting courses. The seminar also serves to introduce students to interdisciplinary approaches in problem-solving and lead to possible areas of graduate or professional work. Topics will vary from semester to semester. Permission of instructor or senior standing.

A study of internal control in an information technology environment; audit sampling; integrated, internal, operational, and compliance audits; non-audit assurance services; and fraud examination.

The course provides credit to students for professional experiences which are closely related to their field of study. Enrollment is to be arranged with an appropriate instructor. Permission of departmental internship coordinator and junior standing.