First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

Description not available at this time

This course will provide a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting.

Description not available at this time

Continuation of Accountg 521. A conceptual framework for accounting for a firm's reported liabilities. Focus on the nature of liabilities, and issues regarding their recognition, measurement, and disclosure. Liabilities covered include bonds, leases, pensions, other postretirement benefits, and current and deferred income taxes. Also, accounting for stockholders' equity, earnings per share measures, and statement of cash flows.

Not available at this time

Contact department for description.

Contact department for description.