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| ACT 502 | Managerial Accounting (3) Examines management control systems and their impact on management decision making and control. Topics include activity-based costing, break-even analysis, standard costs and variances, and the budget process. (Also listed as MBA 516.) |
| ACT 504 | Tax Accounting (3) Addresses federal income tax laws and regulations for corporations and individuals, tax planning, tax research, and tax practice. Prerequisite: ACT 502. |
| ACT 520 | Accounting Information Systems (3) Survey of the principles and techniques of auditing and control of information systems. The course covers auditing concepts, concerns, and objectives; information systems controls and tests; privacy, integrity, and security; and legal aspects of information systems. Prerequisites: ACT 502, IM 501, IM 503. (Also listed as IM 520.) |
| ACT 521 | Internal Auditing I (3) Provides a broad understanding of responsibilities, tasks, and concepts of internal auditing. Primary emphasis on the internal auditor's role as an agent of top management for gathering, evaluating, and reporting information concerning controls and performance. Prerequisite: ACT 502. |
| ACT 525 | Fraud Auditing and Forensic Accounting (3) Provides an in-depth study of financial statement fraud (i.e., fraudulent reporting by owners or top management to outside users of financial statements), internal fraud (i.e., fraud schemes perpetuated by employees), forensic accounting, and the relationship and application of financial facts to legal problems. Prerequisite: ACT 502. |