501 Accounting Principles (4)
Intensive overview of accounting theory, practice, and statement
preparation.
Staff; F, W, Sp, Su.
502 Managerial Accounting (4)
Prereq: 501. Uses of accounting information for making managerial
decisions.
Staff; F, W, Sp, Su.
503 Intermediate Accounting I (4)
Prereq: 502. In-depth study of conceptual framework of accounting,
disclosure standards for general purpose financial statements, and
measurement standards for cash, receivables, inventories, and
associated revenues and expenses, including application of compound
interest techniques.
Staff; F, W.
504 Intermediate Accounting II (4)
Prereq: 503. Measurement and reporting standards for tangible and
intangible operating assets, investments, liabilities, contingencies,
stockholders' equity, and special problems of revenue
recognition.
Staff; W, Sp.
505 Intermediate Accounting III (4)
Prereq: 504. Measurement and reporting standards for pensions,
capital leases, interperiod tax allocation, dilutive securities and
earnings per share, accounting changes and error correction,
statement of cash flows, financial statement analysis, special
disclosure standards, financial reporting, and changing prices.
Staff; F, Sp.
506 Advanced Financial Accounting (4)
Prereq: 505. Business mergers, consolidated financial statements,
partnerships, international operations, corporate bankruptcy, and
branch office accounting.
Staff; W, Sp.
507 Current Accounting Topics (4)
Investigation of current topics.
Staff; D.
510 Cost Accounting (4)
Prereq: 502. Emphasis on manufacturing and service organizations.
Topics include process costing, activity-based costing/activity-based
management, analysis of cost variances, and complex capital budgeting
issues.
Staff; W, Sp, Su.
513 Accounting for Governmental and Not-for-Profit
Organizations (4)
Prereq: 503. Accounting theory for government and nonprofit
organizations: financial reporting, fund accounting, budgeting, and
control.
Staff; D.
517 Federal Income Taxes (4)
Prereq: 217. Provides an overview of the impact of federal income
taxes on conducting business as individuals, corporations,
partnerships, and fiduciaries.
Staff; W, Sp.
540 Advanced Cost Accounting (4)
Prereq: 510. Analysis of relevant costs for decision-making,
including nonmanufacturing costs, and analysis of current topics in
cost accounting.
Staff; D.
545 Accounting Information Systems and Internal Controls
(4)
Prereq: 503. Use of computer technology and internal control concepts
in the design, implementation, and operation of accounting
information systems.
Staff; F, W.
547 Tax Research (4)
Prereq: 517. Advanced tax problems of individuals, partnerships, and
corporations, with emphasis on tax research and research
methodology.
Staff; D.
551 Auditing Principles (4)
Prereq: 505. Basic concepts and applications in external, internal,
and governmental auditing. Includes an introduction to current audit
technology.
Staff; F, W.
552 Advanced Auditing (4)
Prereq: 551. Auditing theory and practice, with emphasis on current
issues, professional standards, ethics, legal liability, special
reports, special industries, and advanced auditing techniques.
Staff; D.
557 Advanced Taxes (4)
Prereq: 517. Taxation of corporations, partnerships, and S
corporations, including organizations, distributions,
reorganizations, and liquidations.
Staff; Sp.
601 Accounting Theory (4)
Prereq: 505. Development of accounting thought, with emphasis on
alternative accounting models and different methods used in other
countries.
Staff; F.
602 Environment of the Accounting Profession (4)
Prereq: 601. History of the accounting profession and its
environment, including regulatory agencies, international standards,
and ethical responsibilities.
Staff; W.
603 Contemporary Accounting Issues (4)
Prereq: 602. Research of current issues affecting the accounting
profession, with critical analyses of their economic and ethical
implications, and communication of the analyses in a professional
manner.
Staff; Sp.
617 Taxation of Corporations and Shareholders (4)
Prereq: 517. Analysis of corporate taxes, contributions,
distributions, redemptions, and liquidations. Overview of
reorganizations and survival of attributes.
Staff; D.
620 Advanced Accounting Problems (4)
Analysis, interpretation, and solutions of complex accounting
problems of the type appearing in official CPA examinations.
Staff; D.
627 Federal Taxation of Partnerships and Limited Liability
Companies (4)
Prereq: 517. Income allocation, partner and partnership bias,
contributions, distributions, tax years, and special elections.
Staff; D.
630 Managerial Accounting (4)
Prereq: 501, 502, FlN 525. Planning and control of organizations
through internal and external quantitative information, emphasizing
techniques and theory of accounting and finance.
Staff; D.
631 Controllership (4)
Prereq: M.B.A. candidate. Uses of accounting data in medium and large
organizations. Includes short-run and long-run decision-making
techniques, internal control procedures, and the role of accounting
data in performance evaluation and motivation of organizational
subunits and the individuals within these units.
Staff; D.
637 Estate and Gift Tax and Income Tax of Fiduciaries
(4)
Prereq: 517. Transfer taxes on estates, gifts, and generation-skips.
Income tax problems of fiduciaries. Selected planning techniques for
wealth transfers.
Staff; D.
645 Advanced Accounting Information Systems (4)
Prereq: 545. Student teams analyze real-world problems to design and
implement accounting information systems. Requires written and oral
presentation of findings and extensive use of database management
techniques.
Staff; D.
691 Seminar (1-5)
Staff; D.
693 Readings (1-5)
Staff; D.
695 Thesis (1-15)
Staff; D.
697 Independent Research (1-5)
Staff; D.
698 Professional Internship (1-5)
Three to 10 weeks of professional experience. Requirements include
written and oral reports analyzing work experience and academic
preparation for professional practice.
Staff; D.
699 Research (3-5)
Staff; D.<
Return to 1995-1997 Graduate Catalog Table of Contents
University Publications and the Computer Services Center revised this file (http://www.ohiou.edu/~gcat/95-97/areas/busn/acct.html) April 13, 1998.
Please e-mail comments or suggestions to "gcat@www.ohiou.edu."