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]
7AC standing. In-depth discussion of fundamental concepts
underlying audit practice, including introduction to current topics in
auditing, advanced audit methods, and trends in auditing practice.
ACG 6657: Auditing and Corporate Governance(2) Prereq: ACG
5226, 5815, 7AC standing. Concepts of corporate governance
including regulation and practice. Overview of corporate governance
mechanisms and introduction to economic foundation for auditing;
linkages among governance, risk management and assurance; and
essential attributes of auditing such as independence.
ACG 6695: Computer Assurance and Control(2) Prereq: ACG
5637, 7AC standing. Concepts of risk, control, and assurance in
environments with advanced information technology. Technology
based audit tools and techniques.
ACG 6888: Foundations of Measurement(2) Prereq: graduate
standing. Foundations of measurement: whether measure exists,
uniqueness properties if it does exist, and implementation issues.
Measures of income, of value, of preference, and of risk.
ACG 6905: Individual Work in Accounting(1-4; max: 7) Prereq:
approval of graduate coordinator. Reading and research in areas of
accounting.
ACG 6935: Special Topics in Accounting(1-4; max: 8) Prereq:
consent of associate director.
ACG 6940: Supervised Teaching(1-5; max: 5) S/U.
ACG 7885: Accounting Research I (; max: 4)
ACG 7886: Accounting Research II (4) Theoretical constructs in
accounting, valuation models, information asymmetry and
production, and nonmarket information use.
ACG 7887: Research Analysis in Accounting(3) Prereq: ACG
7886. Analysis of accounting research and presentation of student
research project results. Financial accounting, managerial
accounting, auditing, taxation, management information systems,
and information economics.
ACG 7939: Theoretical Constructs in Accounting(3) Prereq:
ACG 7886. Emerging theoretical issues that directly impact research
and development of thought in accounting. Theory construction and
verification, information economics, and agency theory constitute
subsets of this course.
ACG 7979: Advanced Research(1-12) Research for doctoral
students before admission to candidacy. Designed for students with
a master's degree in the field of study or for students who have
been accepted for a doctoral program. Not appropriate for students
who have been admitted to candidacy. S/U.
ACG 7980: Research for Doctoral Dissertation(1-15) S/U.
TAX 5005: Introduction to Federal Income Taxation (3) Prereq:
C grade or better in ACG 3482C; and AC standing. Concepts and
applications for all types of taxpayers. Influence of taxation on
economic decisions, basic statutory provisions relevant to
determining taxable gross income, allowable deductions, tax
computations, recognition or nonrecognition of gains and losses on
property transactions, and characterization of gains and losses.
TAX 5065: Tax Professional Research (2) Prereq: TAX 5005,