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Sem Financial Acct I

by: Alisha Ritchie

Sem Financial Acct I ACCT 5010

Alisha Ritchie
GPA 3.8


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Class Notes
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This 2 page Class Notes was uploaded by Alisha Ritchie on Sunday October 11, 2015. The Class Notes belongs to ACCT 5010 at East Tennessee State University taught by Staff in Fall. Since its upload, it has received 20 views. For similar materials see /class/221382/acct-5010-east-tennessee-state-university in Accounting (ACCT) at East Tennessee State University.

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Date Created: 10/11/15
East Tennessee State University School of Graduate Studies Graduate Course Descriptions Accountancy ACCT ACCT 50 0 0 Essentials of Accounting 3 creditsiAn accelerated study of accounting elements with an emphasis on the identification measurement and communication of data for stockholder and creditor usage Designed for graduate students with limited or no background in accounting ACCT 5010 Seminar in Financial Accounting I 3 creditsiPrerequisites39 ACCT 3020 or equivalent A brief history of accounting followed by a study of alternative accounti theory structures concepts of assets valuation and income determination measurements and reporting classification ACCT 5010 is available only to M Acc and M B A students ACCTPMNUPUBH 5050 Health Care Accounting and Finance 3 creditsiThis course applies the concepts of accounting and finance within the context of the health care industry Course coverage includes basic accounting and finance principles and how these principles are applied in the health care arena Topical coverage includes financial statement preparation and analysis cash flow analysis cost behavior and control capital acquisition budgeting reimbursement mechanisms and managed care fall ACCT 5100 Managerial Accounting 3 creditsiPrerequisites39ACCT 5000 or equivalent An indepth study of accounting oriented toward the analysis and interpretation of data for business decision making This course is not available to M Acc students ACCT 5110 Seminar in Managerial Accounting 3 creditsiPrerequisites39 ACCT 3110 or equivalent An advanced study of managerial accounting concepts and methods as applied to the business planning and control functions ACCT 5310 Seminar in Management Advisory Services 3 creditsiPrerequisites39 ACCT 4310 or permission of the instructor A study of consulting services as practiced in public accounting and industry including the development utilization and control of modern accounting systems ACCT 5410 Seminar in Taxation 3 creditsiPrerequisites ACCT 3410 or equivalent An advanced study of federal income estate and gift taxation with emphasis on tax research and planning ACCT 5427 Income Taxes II 3 creditsiPrerequisites ACCT 3410 or equivalent A study of federal income tax law with emphasis on taxation of corporations and partnerships Federal taxation of trusts estates and gifts are covered ACCT 5510 Seminar in Accounting Regulation 3 creditsiPrerequisites39 ACCT 3020 or equivalent A comprehensive study of accounting ethics and federal regulations affecting the accounting profession Areas of study will include the Uniform Commercial Code and Securities and Exchange Commission laws ACCT 5527 Financial Statement Analysis 3 creditsiPrerequisitesACCT 2020 or equivalent An indepth study of the methods used to analyze balance sheets income statements cash flow statements and other financial information The types of analyses studied include ratio analysis crosssectional analysis timeseries analysis and capital market analysis ACCT 5610 Seminar in Auditing 3 creditsiPrerequisites ACCT 4610 or equivalent An advanced study of auditing standards professional ethics legal responsibility procedures principles theory and practice Emphasis is placed on developing an appreciation of current trends in auditin ACCT 5627 Auditing II 3 creditsiPrerequisites39 ACCT 4610 or equivalent A study of auditing concepts with emphasis on the uses of statistical sampling auditing EDP systems analytic review techniques and objectives and methodology of operational auditing Acct 5 7 17 Not for Profit Entity Accounting 3 credits iPrerequisite ACCT 3020 Theory concepts organization and functions of notforprofit entity accounting units an intensive study of accountancy budgeting financial processes reporting and auditing in the notforprofit entity environment ACCT 5720 Government Accounting Issues 3 creditsiPrerequisites ACCT 2010 or ACCT 5000 or permission of the instructor This course takes a political economy approach and covers significant points of discussion debate or dispute in government accounting It focuses upon the role and function of accounting in government by exploring the character of public budgeting and finance and the uses of government financial information ACCT 5810 Seminar in International Accounting 3 creditsiPrerequisites39 ACCT 3020 or equivalent An advanced study of the reporting of foreign operations variations in accounting practices among countries and current international accountancy problems ACCT 5890 Professional Accounting Experience 3 creditsiPrerequisites All required M Acc core courses or permission of the instructor This capstone course is designed to provide an opportunity for M Acc Students nearing the end of their program to apply their knowledge and skills in a professional accountancy environment ACCT 5890 is restricted to students in the M Acc program or the M B A program assuming that the latter meet all M Acc foundation requirements ACCT 5900 Independent Study in Accountancy l3 creditsiA course designed for graduate students who under the direction of an accountancy faculty member Wish to engage in independent research or an intensive study of subjects not covered in other available courses Prior departmental and college approval is needed ACCT 5957 Topics in Accountancy 3 creditsiPrerequisites39 Senior or graduate standing and permission of instructor This course gives students an opportunity to study special problems and new developments in the field of accountancy ACCT 5990 Readings and Research l3 credits


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