Accounting
Fisher School of Accounting
INSTRUCTIONAL STAFF
Kramer, J., Director; DeSantiago, D., Associate Director; Abdel-khalik, R.; Ajinkya, B.; Asare, S.; Boyles, J.; Cianci, A.; Demski, J.; Garvin, D.; Hackenbrack, K.; Knechel, R.; Kramer, S.; McDonald, C.; McGill, G.; Schaefer, H.; Simmons, J; Snowball, D.; Stuart, N.
ACG 2021C Introduction to Financial Accounting.
Credits: 4; Prereq: sophomore standing.
Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement, and the preparation and interpretation of conventional financial statements.
ACG 2071 Introduction to Managerial Accounting.
Credits: 3; Prereq: ACG 2021C.
Accounting for cost reporting and control. Reports, statements and analytical tools used by management. Not required for accounting majors.
ACG 3481C Business Processing and the Generation of Accounting Information.
Credits: 4; Prereq: Completion of ACG 2021C with a minimum grade of B, CGS 2531.
The purpose of this course is to introduce students to the processes by which information is generated, manipulated and used in a business enterprise. Among the fundamentals to be covered include: characteristics of useful information, nature of information processes, concepts of control, forms and purposes of reporting and the nature of decisions problems for which information is used.
ACG 4133C Financial Accounting.
Credits: 4; Prereq: ACG 3481C with a minimum grade of C, FIN 3408.
Continuation of ACG 3481C. Topics include: income measurement and revenue recognition, and accounting for non-current assets, liabilities, stockholders’ equity and cash flows.
ACG 4353C Cost and Managerial Accounting.
Credits: 4; Prereq: ACG 3481C with a minimum grade of C, QMB 3250, ECP 3703.
Continuation of ACG 3481C. Major topics are costing procedures, costs for decision-making and performance measurement.
ACG 4941 Supervised Accounting Internship.
Credits: 2 to 4††; Prereq: Consent of accounting internship coordinator.
Applied work in professional accounting. Requires several papers and reports. Advance approval is required.
ACG 4970 Honors Thesis
Credits: 1††; Prereq: Minimum 3.6 overall and a minimum 3.6 accounting GPA is needed to earn the high honors distinction. Minimum 3.8 overall and a minimum 3.8 accounting GPA is needed to earn the highest honors distinction.
The thesis must be submitted to the Fisher School no later than the published deadline and accompanied by an abstract.
ACG 5637 Auditing 1.
Credits: 4; Prereq: minimum grade of C in both ACG 4133C and ACG 4353C and AC standing.
Introduction to auditing and assurance services. Decision making process research and auditing standards and procedures with an emphasis upon ethics, legal liability, internal control, audit evidence, testing and an introduction to statistical sampling and EDP auditing.
TAX 4930 Special Topics in Taxation.
Credits: 1 to 4; Prereq: Permission of the school. May be repeated with change in content up to a maximum of 6 credits.
Course provides an opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.
TAX 5005 Federal Income Tax Accounting 1.
Credits: 4; Prereq: minimum grade of C in ACG 4133C and AC standing.
Concepts and application for all types of taxpayers. Influence of taxation on economic decisions, basic statutory provisions relevant to determining taxable gross income, allowable deductions, tax computations, recognition or nonrecognition of gains or losses on property transactions, and characterization of gains and loses.
Graduate Accounting Courses
Courses at the 5000 level are available to undergraduates who meet the admissions requirements for the Master of Accounting program and have adviser approval. Prerequisites and graduate courses are listed in the Graduate Catalog.
