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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.
Topics include shareholders' equity, investments, income taxes, earnings per share, accounting changes, error analysis, and statement of cash flows. 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.
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. 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. 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.
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.
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.
The course may be team taught; topic and instructor s may change from semester to semester. Course may be repeated for credit when topic changes. The project must be of honors quality and must be finally approved by both the faculty director and a second faculty member.
Course is eligible for a continuing studies grade. Students will work closely with both the firm and a faculty member.
It is recommended that students complete an internship in their junior year. Completion of nine semester hours of accounting with a minimum GPA of 3.
Completion of MGMT or permission of the instructor. Permission of the instructor is required. ACCT or equivalent with a grade of C or better or instructor permission. Completion of a major paper as part of the independent study is required. This course focuses on the general concepts of anthropology as a discipline, the evolution and structure of human social groups, and in-depth culture description and cross-cultural comparison involving both past and extant societies.
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It provides new integrated. This course advances the ability of students to think algebraically, taking them from middle school work with variables and linear equations to the exploration of non-linear function types and more advanced calculations with variable expressions.