| Course ID: | ACCT 7640. 3 hours. |
| Course Title: | Accounting in Practice |
Course
Description: | Develops students' accounting and audit research skills and
understanding of key issues faced in practice. |
| Oasis Title: | Accounting in Practice |
| Prerequisite: | (ACCT 5200 or ACCT 7200) and (ACCT 5310 or ACCT 7310) |
Semester Course
Offered: | Offered every year. |
| Grading System: | A-F (Traditional) |
|
| Course Objectives: | The course:
(1) broadens and deepens a student's ability to research
accounting and auditing related topics,
(2) provides students with an understanding of accounting and
financial reporting of publicly held companies and how the
Securities and Exchange Commission and its requirements affect
accounting, auditing and financial reporting for those
companies, and
(3) provides students with an understanding of services other
than the standard audit of corporation financial statements for
the purpose of expanding the students' knowledge of marketplace
needs in accounting services. |
| Topical Outline: | 1. Overview of Accounting Research
2. FASB Codification
3. Research Process/Documentation
4. Non-Authoritative Sources
5. Audit and Professional Services Research
6. Codification Scope Issues
7. Codification Recognition Research Issues |