Ohio University
Graduate Catalog

Accountancy (ACCT) Courses

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 ( https://www.ohio.edu/~gcat/95-97/areas/busn/acct.html ) April 13, 1998.

Please e-mail comments or suggestions to " gcat@www.ohiou.edu ."