2010-2011 UF Graduate Catalog (PDF Format) - Graduate School ...

University of Florida Graduate School
http://test.gradschool.ufl.edu/catalog/current-catalog/FOI/ATG01.htm[9/15/2010 4:06:55 PM]
ACG 5005: Financial Accounting**(2) Introduction for
prospective managers. Primary emphasis on financial reporting and
analysis.
ACG 5065: Financial and Managerial Accounting (3) Prereq:
designed for MBA students. Financial statement analysis including
techniques, cash flow, and impact of accounting principles.
Management control systems: planning, budgeting, reporting,
analysis, and performance evaluation.
ACG 5075: Managerial Accounting(2) Prereq: ACG 5005.
Introduction for prospective managers. Primary emphasis on
management control systems.
ACG 5226: Mergers and Acquisitions and Consolidated
Statements(2) Reporting of business combinations, equity method
of accounting for investments in stocks, and issues concerning
consolidated financial statements.
ACG 5505: Financial Reporting for Governmental and Not-for-
Profit Organizations(2) Prereq: ACG 4133C, 7AC standing.
Reporting by state and local governmental organizations and notfor-profit
entities.
ACG 5637: Auditing I (3) Prereq: C grade or better in ACG 4133C
and in ACG 4352C; and AC standing. Introduction to auditing and
assurance services. Decision-making process, research, and auditing
standards and procedures, with emphasis on ethics, legal liability,
internal control, audit evidence, testing, and introduction to
statistical sampling and EDP auditing.
ACG 5815: Accounting Institutions and Professional
Literature(2) Prereq: ACG 4133C, 5637, 7AC standing. Private and
public sector accounting institutions and their respective professional
literature. Research techniques for addressing accounting issues
emphasized through case assignments.
ACG 6136: Accounting Concepts and Financial Reporting(2)
Prereq: ACG 5815, 7AC standing. Theoretical frameworks essential
to explore structure, features, and limitations of accounting and
financial reporting.
ACG 6207: Accounting Issues in Financial Risk
Management(2) Prereq: ACG 5815, 5226, 7AC standing. Overview
of risk management, financial instruments used in risk management,
and related accounting issues and practices.
ACG 6255: International Accounting Issues(2) Prereq: ACG
5815, 5226, 7AC standing. Overview of international accounting and
financial reporting practices in foreign jurisdictions and comparisons
of financial reporting requirements between United States and
selected foreign countries.
ACG 6265: International Accounting and Taxation(2) Prereq:
ACG 2021C or 5005; not open to students majoring in accounting.
Introduction to international accounting and tax concepts from a
financial statement user's perspective.
ACG 6387: Strategic Costing(2) Prereq: graduate standing.
Strategic view of design and use of an organization's internal
accounting system.
ACG 6635: Issues in Audit Practice(2) Prereq: ACG 5815, 5226,