AC 561.  COMPARATIVE ACCOUNTING SYSTEMS 3 cr.  Prerequisite: AC304 or AC 551. Focus on cultural differences that determine particular patterns of accounting standards development in various countries. Additional emphasis on the use of accounting information to achieve effective global management of multinational enterprises.

AC 571.  ADVANCED FEDERAL TAXES 3 cr.  Prerequisite: AC 422 or equivalent.  Emphasis on tax research techniques and property transactions.

AC 575.  FRAUD EXAMINATION 3 cr.  Prerequisite: AC or AC 551 or equivalent.  Emphasis on corporate fraud and methodology used to discover and prevent its occurrence.  Corporate fraud includes both fraudulent financial reporting and asset theft.  The methodology used to investigate fraud includes analytical procedures and interviewing techniques.  Case studies and projects provide practical applications.

AC 582.  TAX FOR MANAGEMENT DECISION MAKERS 3 cr.  Prerequisite: AC 321 or AC 551.  Emphasis on the relationship between financial and tax accounting concepts, and tax issues inherent in the decision-making process.  Topics include choice of entity, taxable income, property transactions, multi-jurisdictional taxation, and tax issues related to foreign assignment.

AC 583. CONTROLLERSHIP  3 cr.  Prerequisite: AC 312 or AC 551 or equivalent.  Emphasis on the financial control of an enterprise.  Topics include the role of the controller in performance evaluation, strategic planning and capital budgeting.  Other topics include issues related to capacity concepts, transfer pricing for multinational enterprises, and ethics for financial management.

AC 584.  ACCOUNTING THEORY AND POLICY 3 cr.  Prerequisite: AC 304 or equivalent.  Accounting theory and policy decisions with respect to contemporary business problems and issues.

AC 585.  GOVERNMENT/NOT FOR PROFIT ACCOUNTING 3 cr.  Prerequisite: AC 304 or equivalent.  Techniques of financial reporting by governmental entities and not-for-profit organizations.  Recommended for students wishing to pursue CPA licensure.

AC 592. ADVANCED AUDITING  3 cr.  Prerequisite: AC 431 or equivalent. Provides in-depth understanding of selected auditing topics, including risk assessment, the impact of information technology on audits, evidence evaluation and auditor independence.  Designed to improve critical-thinking abilities necessary during audit engagements.  Case studies and projects provide practical applications of the auditing standards and require students to use professional judgment.

AC 598. CONTEMPORARY TOPICS IN ACCOUNTING  1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission of the Director of Graduate Business Programs is required for this course to count towards the degree.

For more information, visit http://bsob.jcu.edu/graduatebusiness