Accounting

This comprehensive review and appraisal of the responsibilities and duties of internal auditing emphasizes the role of the internal auditor in management, internal auditing methods and techniques, audit programs and report, and evaluation of internal control systems.

This course covers current official pronouncements and procedures accepted by the AICPA and the FASB. Comprehensive in depth and inter-area problems are explored and solved; topics include accounting theory, pensions, leases, inventories, current assets and current liabilities, fixed assets, deferred taxes, stockholders' equity, foreign currency transactions and translations, investments, and partnerships.

This course covers the following specific segments of a management accountant's possible job functions: cost accounting systems, responsibility accounting, behavioral issues, flexible budgeting, variance analysis, incremental costing and decision making when there are uncertainties.

This senior seminar capstone course integrates the key job functions of planning, organizing and directing, controlling and decision making at the management level. Also included as critical elements in a position at this level are budgeting, cost reduction, and human resource management.