Accounting through Education and Human Development - University ...

Courses
Accounting (Acct)
Department of Accounting
Curtis L. Carlson School of Management
Acct 5100. Corporate Financial Reporting. (4 cr; A-F only.
Prereq–mgmt student, non-accounting major)
Overview of asset/liability valuation and income
measurement. Focus on how economic events are
reported in the financial statements. Examines
accounting theory and the accounting standard-setting
process.
Acct 5101. Intermediate Accounting I. (4 cr; A-F only.
Prereq–Grade of at least B- in 2050, [mgmt major or mgmt
grad student])
Valuation, measurement, and reporting issues
related to selected assets/liabilities of a firm. Theory
underlying accounting issues. Applying accounting
principles.
Acct 5102. Intermediate Accounting II. (4 cr; A-F only.
Prereq–5101[ mgmt or grad mgmt student])
Basic valuation problems encountered in financial
reporting. Focuses on valuation of liabilities.
Accounting for leases, pensions, and deferred taxes.
Introduces consolidated financial statements.
Acct 5125. Auditing Principles and Procedures. (4 cr; A-F
only. Prereq–[3101/5101 or 5100/6100], [accounting major or
grad management student])
Auditing financial information systems. Independent
audits and internal auditing. Ethics. Legal
responsibilities.
Acct 5126. Internal Auditing. (2 cr; A-F only. Prereq–
[3101/5101 or 5100/6100], 3001)
Financial and operational auditing. Standards.
Managing the function.
Acct 5135. Fundamentals of Federal Income Tax. (4 cr;
A-F only. Prereq–[2050 or MBA 6030], [mgmt or grad mgmt
student])
U.S. federal system of taxation. Concepts of gross
income, deductions, credits. Analysis of structure of
Internal Revenue Code, its provisions with respect
to specific areas of law. Interrelationships between
legislative, judicial, and administrative authority.
Methods, tools, and techniques to conduct tax
research.
Acct 5160. Financial Statement Analysis. (2 cr; A-F only.
Prereq–[5100/6100 or 3101/5101], [accounting or finance
major])
Interpretation/analysis of financial statements.
Introduces basic techniques of financial statement
analysis and applies them in different settings (e.g., in
investment/credit decisions).
Acct 5180. Consolidations and Advanced Reporting. (2 cr;
A-F only. Prereq–[5102, mgmt or grad mgmt student])
Theory underlying the preparation of consolidated
financial statements, as well as the mechanical
computations needed to prepare the statements
themselves.
Acct 5236. Introduction to Taxation of Business. (2 cr; A-F
only. Prereq–5135, acct major)
Introduction to the income tax laws governing
the taxation of corporations, partnerships, limited
liability companies, limited liability partnerships,
and S corporations. Students will also increase their
knowledge and skills related to tax research by writing
research memorandums.
Acct 5271. Accounting Information Systems. (2 cr.
Prereq–3101/5101 or 5100/6100)
Applications of electronic data processing systems in
accounting, including modeling, financial planning,
auditing, and data security. Analysis/design of
accounting information systems.
Acct 5281. Special Topics in Financial Reporting. (2 cr; A-F
only. Prereq–5102, [mgmt or grad mgmt student])
Covers areas of financial reporting frequently covered
on the CPA exam, including partnerships, foreign
operations, and accounting for government and
nonprofit organizations.
168
Acct 5310. International Accounting. (2 cr; A-F only.
Prereq–2050, mgmt student)
Review of macroeconomic concepts of international
economics, including trade, international markets for
capital, and the role of accounting. Survey of different
accounting policies and approaches among nations.
Reading and understanding financial statements
produced in countries other than the United States.
Acct 5320. Current Topics in Accounting. (2 cr; A-F only.
Prereq–5102, acct major, #)
Topics vary.
Acct 8801. Empirical Research in Capital Markets. (4 cr.
Prereq–Business admin PhD student or #)
Econometric studies of information contained in
accounting numbers; volume and price reactions
to accounting disclosure; earnings management;
accounting based valuation; market microstructure.
Acct 8802. Emerging Issues in Accounting. (4 cr [max 8 cr].
Prereq–Business admin PhD student or #)
Topics vary.
Acct 8811. Information Economics I. (4 cr. Prereq–Business
admin PhD student or #)
Asymmetric information, incentives, and contracts.
Moral hazard, adverse selection, reputation, and
signaling phenomena. Applications to accounting
such as transfer pricing, budgeting, cost allocations,
performance measurement, audit pricing.
Acct 8812. Information Economics II. (4 cr. Prereq–Business
admin PhD student or #)
Information in capital markets; asset pricing with
asymmetric information; economics of disclosure and
information acquisition.
Acct 8821. Experimental Economics. (4 cr. Prereq–Business
admin PhD student or #)
Auction markets; price formation in experimental
asset markets; experimental studies of information
transfer and capital market efficiency; experimental
tests of strategic behavior, trust, and reciprocity.
Acct 8822. Behavioral Research in Accounting. (4 cr.
Prereq–Business admin PhD student or #)
Heuristics and biases in information processing,
auditor judgment, mental accounting, and decision
aids.
Acct 8892. Readings in Accounting. (1-8 cr [max 16 cr].
Prereq–Business admin PhD student or #)
Readings appropriate to an individual studentʼs
program or objectives that are not available in regular
courses.
Acct 8894. Research in Accounting. (1-8 cr [max 16 cr].
Prereq–Business admin PhD student or #)
Individual research on an approved topic appropriate
to studentʼs program and objectives.
Adult Education (AdEd)
Department of Work, Community, and Family
Education
College of Education and Human
Development
AdEd 5001. Survey: Human Resource Development and
Adult Education. (3 cr. §HRD 5001)
Overview of fields of human resource development
and adult education. Includes societal context,
systems theory, processes, definitions, philosophies,
goals, sponsoring agencies, professional roles,
participants, and resources. Emphasis on the unique
characteristics and ways the fields overlap and
enhance one another.
AdEd 5101. Strategies for Teaching Adults. (3 cr; A-F only)
Psychological theories of adult learning; learning
styles and personality types; teaching styles; group
and team learning; moderating and study circles;
teaching technologies and distance learning; gender,
race, and cultural communication. Applications of
strategies.
AdEd 5102. Perspectives of Adult Learning and
Development. (3 cr)
Emphasis on major adult development theorists,
theories, and current applications. Transformative
learning, self-directed learning, experiential learning,
and cooperative learning provide theoretical
framework for exploring physiological, psychological,
sociological, and cultural aspects of adult development
through the life span.
AdEd 5103. Designing the Adult Education Program. (3 cr;
A-F only)
Designing and implementing educational programs for
adults. Application of concepts, theories, and models
in different adult learning situations.
AdEd 5196. Field Experience in Adult Education. (3-6 cr
[max 6 cr]; S-N only)
Supervised fieldwork and practice. Presentations and
evaluations of adult education practices.
AdEd 5201. Introduction to Adult Literacy. (3 cr)
Definitions of literacy: workplace, community and
family. Issues: poverty, welfare, ethnicity, cultural
diversity, social class, language and learning,
immigrants. Review of literacy programs, funding,
and professionalization. Reaching/recruiting
undereducated adults. Role of family, schools,
community, and state/local government. New social
action approaches required for licensure.
AdEd 5202. Assessment of Adult Literacy. (3 cr. Prereq–§:
5224, 5225, 5226)
Assessment of adult literacy problems as they affect
work, family, and community. Setting educational
goals. Formal versus informal assessment. Case
studies. Educational planning.
AdEd 5203. Methods of Teaching Adult Literacy. (3 cr)
Approaches to teaching reading, writing, and
mathematics to adults. Technology as a teaching tool.
Teaching students with disabilities. Cultural/gender
differences. English as second language. Evaluation of
commercial materials/software.
AdEd 5211. Introduction to the Undereducated Adult. (1 cr;
A-F only)
Definitions of literacy in workplace, community, and
family. Issues:poverty/welfare, ethnicity, cultural
diversity, social class, language/learning, immigrants.
AdEd 5212. Introduction to Adult Literacy in the Workplace.
(1 cr; A-F only. Prereq–5211)
Review workplace literacy programs, funding,
program planning, and needs assessment. Reaching/
recruiting workers. Role of employers and the unions.
Writing for low literacy employees.
AdEd 5213. Introduction to Adult Literacy in the
Community. (1 cr; A-F only. Prereq–5211)
Reviews role of the community programs in the
United States in literacy building, the family in
developing literacy skills, correctional education
in reintegrating offenders back into community.
Integrating people with disabilities through
community literacy programs. Literacy/development
in developing countries. Reaching/recruiting
indigenous, migrant, and immigrant groups. Social
action approaches to literacy education.
AdEd 5224. Formal Assessment of Adult Literacy. (1 cr; A-F
only. Prereq–5211)
Assessment of adult English/literacy skills needed for
work, family, community, and continuing education.
Formal testing policy, techniques, standardized tests.
Underlying assumptions about testing, cultural bias,
and interpretation of formal tests. Test preparation
programs.
AdEd 5225. Informal Assessment of Adult Literacy. (1 cr;
A-F only. Prereq–5211)
Informal assessment of adult English/literacy skills
for work, family, community, and further education.
Informal testing techniques, setting educational goals,
formal versus informal assessment.
AdEd 5226. Advanced Assessment of Adult Literacy. (1 cr;
A-F only. Prereq–5211, 5224, 5225)
Applications and case studies. Educational planning
for work, family, and community.