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You can get the information about the class schedules and course details
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Course Schedules
Accounting Program Course Requirements
200-3 FUNDAMENTALS OF FINANCIAL ACCOUNTING.
Concepts of financial accounting and external reporting. Nature and measurement
of assets, liabilities, equities, revenues, expenses. Emphasis on use and
understanding of external financial statements. Prerequisites: ECON 112,
MIS 108, sophomore standing.
210-3 MANAGERIAL ACCOUNTING.
Information accumulation, analysis, and use for managerial decisions. Cost-volume-profit
relationships; short- and long-term decisions; standards and budgets; segment
and managerial performance evaluation. Open only to nonaccounting majors.
Credit not acceptable for the Bachelor of Science in Accountancy. Prerequisites:
200, MS 251.
301-3 INTERMEDIATE ACCOUNTING THEORY AND PRACTICE I.
Financial accounting concepts and procedures; measurement and reporting
methods with respect to assets, liabilities, owners' equity, revenues and
expenses, authoritative pronouncements. Prerequisites: 200 with grade of
B or better, GBA 300 or concurrent enrollment, junior standing.
302-3 INTERMEDIATE ACCOUNTING THEORY AND PRACTICE II.
Continuation of 301. Selected complex accounting issues from a theoretical
and practical viewpoint; owners' equity, changing prices, and other reporting
and disclosure issues. Prerequisites: 301 with grade of C or better, GBA
300.
303-3 INTERMEDIATE ACCOUNTING THEORY AND PRACTICE III.
Continuation of 302. Emphasis on conceptual understanding and on the
ability to apply financial accounting concepts to practice. Topics
include the statement of cash flows and accounting for leases, pensions,
and deferred taxes. Prerequisite: 302 with a grade of C or better.
311-3 MANAGERIAL AND COST ACCOUNTING I.
Costs for financial accounting and managerial decision making in changing
competitive, service, manufacturing environments; behavioral, quantitative,
computer applications; extensive communication and analytical skills development.
Prerequisites: 200 with grade of B or better, GBA
300, MS 251, junior standing.
312-3 MANAGERIAL AND COST ACCOUNTING II.
Short- and long-term decision making and operational control in changing
competitive, service, manufacturing environments; behavioral, quantitative,
computer applications; continuation of communication and analytical skills
development. Prerequisites: 311 with grade of C or better, GBA 300.
315-3 ACCOUNTING SYSTEMS.
Accounting systems, concepts, design, information needs and flows; special
emphasis on internal control. Prerequisites: 301 with grade of C or better,
GBA 300.
321-3 INTRODUCTION TO TAXATION.
Survey of federal tax laws applicable to individuals, corporations, estates,
trusts. Prerequisites: 302 or concurrent enrollment or consent of instructor.
340-3 BUSINESS LAW FOR ACCOUNTANTS.
Accounting and auditing implications of legal issues. Includes securities
laws and Uniform Commercial Code areas of sales; commercial paper; secured
transactions ; partnerships; corporations; agency; bankruptcy. Prerequisites:
GBA 300, junior standing.
401-3 ADVANCED FINANCIAL ACCOUNTING.
Accounting principles, procedures related to special entities, including
governmental units and multi-corporate entities; foreign transactions; primary
emphasis on business combinations and consolidated financial statements.
Prerequisites: 302, good standing in accountancy program, or consent of
accountancy program director.
422-3 ADVANCED TAXATION.
Application of federal tax laws to tax planning opportunities; fundamentals
of tax research. Prerequisites: 321 with grade of C or better, good standing
in accountancy program, or consent of accountancy program director.
431-3 PRINCIPLES OF AUDITING.
Auditor's decision process; understanding client's business; development
of working papers, audit tests, statistical sampling applications, EDP systems;
preparation of audit report, current pronouncements. Prerequisites: 302,
315, good standing in accountancy program, or consent of accountancy program
director.
490-1 INDEPENDENT STUDY IN ACCOUNTING.
Topical areas in greater depth than regularly titled courses; individual
or small group readings or research projects. May be repeated to a maximum
of 6 hours so long as no topic is repeated. Prerequisites: consent of instructor
and department chairperson, good standing in accountancy program.
501-3 FINANCIAL ACCOUNTING.
Source, nature, interpretation of accounting data; analysis, measurement,
presentation; significance, relevance of output information to a variety
of external needs; financial reporting in a global economy. Prerequisite:
Admission to any graduate program in business.
502-3 MANAGERIAL ACCOUNTING.
Sources, nature, uses, relevance of accounting-derived information in the
management process; cost concepts, performance measurement and reporting,
cost-volume- profit relationships, budgeting, capital budgeting. Prerequisites:
ACCT 501; MS 502; FIN 513.
510-3 ACCOUNTING AND ITS ENVIRONMENT.
Discussion of international and domestic environment, politics of accounting
and regulation, ethics, tax policy, institutional interrelationships, basic
research techniques. Prerequisites: full admission to MSA program or consent
of instructor; ECON 518; MS 502.
531-3 SEMINAR IN FINANCIAL ACCOUNTING THEORY.
Theoretical examination of measurement and reporting issues related to external
financial reporting. Prerequisites: ACCT 302; 510 or concurrent enrollment;
FIN 513 or concurrent enrollment.
540-3 ADVANCED MANAGERIAL AND COST ACCOUNTING.
Theoretical, practical concerns: product costing; allocations; standard
costing; variance disposition, investigation; simulation; behavioral aspects
of information; quantitative models; transfer pricing. Prerequisite: ACCT
502 or equivalent, or consent of department chairperson.
541-3 SEMINAR IN ADVANCED MANAGEMENT ACCOUNTING.
Practical and theoretical aspects of management decision making and related
information needs. Examination of quantitative and behavioral issues and
approaches, and review of current literature. Prerequisites: ACCT 510 or
concurrent enrollment; FIN 513 or concurrent enrollment; MS 502.
550-3 TAX RESEARCH
This course provides an in depth study of tax research. It is designed
to develop the ability to analyze and discover solutions and alternatives
to tax problems and to refine technical problem solving and communication
skills. Prerequisite: ACCT 510 or concurrent enrollment,
or consent of instructor.
551-3 ADVANCED TOPICS IN TAXATION
Analysis of complex areas of income taxation, with primary focus on corporations
and partnerships. Techniques of tax planning. Prerequisites:
ACCT 510 or concurrent enrollment, or consent of instructor.
552-3 TAXES AND BUSINESS STRATEGY.
Impact of taxes on business decisions; fundamentals of tax research and
analysis, methodologies and resources. Completion of tax research project.
Prerequisite: ECON 518.
553-3 TAXATION OF FLOW THROUGH ENTITIES
This course is an examination of the concepts and principles that relate
to the federal taxation of flow through entities: partnerships and S corporations.
Limited liability corporations taxed as partnerships will also be studied.
Both the fundamental concepts and practical applications of these into the
forms as they applied to tax-practice matters will be stressed. Prerequisite:
ACCT 550 or concurrent enrollment, or consent of instructor.
554-3 MULTINATIONAL TAXATION
This course is designed to acquaint the student with the United States taxation
of foreign firms and individuals doing business with in the United States
and the U.S. taxation of U.S. firms, citizens, and residents with foreign
source income. Prerequisite: ACCT 550 or concurrent enrollment, or
consent of instructor.
555-3 TAXES AND BUSINESS DECISIONS.
Tax problems in business decision making; form of organization, capital
budgeting, use and disposition of assets, compensation, non-taxable transactions,
accounting methods. Prerequisite: ACCT 501 or equivalent.
556-3 PERSONAL TAX PLANNING
The objectives of this course are to provide an understanding of the concepts
of and the statutory, regulatory, and judicial rules relating to transfer
taxes and income taxes as they affect family tax planning. Non-tax
aspects of transactions will also be examined. Prerequisites: ACCT
550 or concurrent enrollment, or consent of instructor.
557-3 CORPORATE TAXATION
The objective of this course is to provide an in depth study of the federal
income taxation of corporations and their shareholders. The course
explores the policy motivations technical rules, and management decision
making implications of choice of entity considerations, federal taxation
of corporate income, tax aspects of forming and liquidating a corporation,
corporation's capital structure, taxation of distributions from the corporation
to its shareholders, and corporate restructuring. Prerequisite: ACCT
550 or concurrent enrollment, or consent of instructor.
561-3 SEMINAR IN ADVANCED AUDITING TOPICS.
Role, environment, and philosophy of auditing; legal, ethical, and moral
issues. Problems of audit planning; sampling and testing considerations.
Examination of audit research. Prerequisites: ACCT 431; 510 or concurrent
enrollment.
565-3 INTERNAL AUDITING.
Nature of internal auditing ; operational auditing. Prerequisites: ACCT
431; 510 or concurrent enrollment, or consent of instructor.
567-3 EDP AUDITING.
Internal controls and audit procedures relevant for computerized accounting
and information systems. Prerequisites: ACCT 431; 510 or concurrent enrollment.
580-3 RESEARCH IN ACCOUNTING.
Examination of accounting research methodologies and issues. Completion
of a major individual research project resulting in a written report. Prerequisites:
ACCT 510; 531 or 541 or 561; good standing in MSA program; final semester
standing.
581-3 CURRENT TOPICS IN ACCOUNTING.
Study of contemporary issues in accounting. Cases, written and oral reports.
Prerequisites: ACCT 510 or concurrent enrollment; consent of instructor.
597-1 to 3 INDEPENDENT STUDY IN ACCOUNTING.
Topics in greater depth than regularly titled courses permit; individuals
or small groups may work with assigned faculty. May be repeated to a maximum
of 3 hours. Prerequisite: consent of instructor and chairperson.
598-1 to 3 READINGS IN ACCOUNTING.
SSelected readings in depth with member of the graduate faculty to explore
areas with attention to contemporary books, periodicals. May be repeated
to a maximum of 3 hours. Prerequisite: consent of instructor and chairperson.
If you have any questions, please email Mike Costigan
at mcostig@siue.edu
Thank you.
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