1a. IntroSUS 2003 - University of Maryland University College

ACCT 427 Advanced Auditing (3)Prerequisite: ACCT 422. An examination and a thorough studyof special auditing topics. Statistical sampling, information systemsauditing, attestation standards, assurance services, and SECaccounting are covered. Various techniques are used to studyauditing theory and practice; these may include the use of problemsets, case studies, computer applications, and other materials.Students may receive credit for only one of the following courses:ACCT 427 or BMGT 427.ACCT 436 Internal Auditing (3)Prerequisite: ACCT 311. An introduction to internal auditing,its rapid growth, and its role in the modern corporation. Focus ison internal auditing standards, scope, responsibilities, ethics, controls,techniques, and reporting practices. Consideration is givento the material included in the Certified Internal Auditor examination.Various techniques are used to study internal auditing theoryand practice; these may include the use of problem sets, casestudies, computer applications, and other materials. Students mayreceive credit for only one of the following courses: ACCT 436,ACCT 498E, or BMGT 498E.ACCT 486A Internship in AccountingThrough Co-op (3)Prerequisite: Formal admission to the Co-op program (programrequirements are listed on p. 18). An opportunity to combine academictheory with new, career-related experience in accounting.At least 12 hours per week must be devoted to new tasks for aminimum of 180 hours during the Co-op session; four new tasksmust be delineated in the Learning Proposal; and the courserequirements must be completed. May be repeated upon approvalof a new Learning Proposal that demonstrates new tasks andobjectives related to accounting and that continues to advanceapplication of academic theory in the workplace. Students mayearn up to 15 semester hours in all internship coursework throughCo-op toward a first bachelor’s degree and up to 9 semester hourstoward a second bachelor’s degree. Co-op credits may not be usedfor general education requirements and, unless otherwise specified,no more than 6 Co-op credits may be used in the academicmajor and minor (combined).ACCT 486B Internship in AccountingThrough Co-op (6)Prerequisite: Formal admission to the Co-op program (programrequirements are listed on p. 18). An opportunity to combine academictheory with new, career-related experience in accounting.At least 20 hours per week must be devoted to new tasks for atotal of 300 hours during the Co-op session; five to eight newtasks must be delineated in the Learning Proposal; and the courserequirements must be completed. May be repeated upon approvalof a new Learning Proposal that demonstrates new tasks andobjectives related to accounting and that continues to advanceapplication of academic theory in the workplace. Students mayearn up to 15 semester hours in all internship coursework throughCo-op toward a first bachelor’s degree and up to 9 semester hourstoward a second bachelor’s degree. Co-op credits may not be usedfor general education requirements and, unless otherwise specified,no more than 6 Co-op credits may be used in the academicmajor and minor (combined).ACCT 495 Contemporary Issues inAccounting Practice (3)Prerequisites: ACCT 311, 321, and 422 and BMGT 364. Anexamination of accounting for innovative and emerging businesstransactions and financing. Previously acquired knowledge isdrawn on to aid in thinking critically, analyzing information, andproposing solutions to complex accounting and financial issues.Web accounting and business technology, accounting theory, andmanagement techniques are used to research and analyze developingissues in the workplace. Topics include e-commerce, financialderivatives, balanced scorecards, and the changing nature of financialreporting and risk management. Students may receive credit foronly one of the following courses: ACCT 495 or ACCT 498C.109