Course Description
Develops students' accounting and audit research skills and understanding of key issues faced in practice.
Athena 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
Syllabus