Find SomeoneCampus MapsOSU Site Map

General Catalog & Schedule of Classes

Oregon State University
OSU HomeProspective StudentsCurrent StudentsFaculty & StaffAlumni & FriendsVisitors
  Quick-Jump:    
What is Quick-Jump?
Catalog HomeCatlog IndexCatalog SearchCatalog ArchiveCatalog Help


ACTG Courses, Corvallis Campus

Choose a different subject and/or campus

Legend Legend
Calendar icon, course will be offered.
- Signifies that the course is offered in current or future terms.
Graduation cap, course is a Baccalaureate Core Course.
- Signifies the course as a Baccalaureate Core Course.
Graduation cap with a pen, course is a WIC Core Course.
- Signifies the course as a WIC Core Course.
Dollar sign icon, course has fees that apply.
- Signifies that fees may apply to the course.
+
- Include restriction.
-
- Exclude restriction.
*
- Prereq may be taken prior to or simultaneously with this course.

Top ACTG 317 EXTERNAL REPORTING I (4)  Offered in current or future terms
Examines the theory and practice of financial accounting, the processing and controls phases of the accounting system, and reporting to external parties. Emphasis is placed on the accounting cycle and financial statement structure and content. The emphasis on the accounting cycle includes the processing and tracing of transaction data from source documents to financial statements. PREREQS: BA 211 [C] and BA 213 [C] and departmental approval.

Top ACTG 318 EXTERNAL REPORTING II (4)  Offered in current or future terms
Continuation from ACTG 317 and the theory and practice of financial accounting and the reporting to external parties. Covers financial reporting objectives to provide information that is useful in investment and credit decisions, in assessing cash flow prospects, and about company resources and claims to those resources. PREREQS: ACTG 317 [C] and junior standing and departmental approval.

Top ACTG 319 EXTERNAL REPORTING III (4)  Offered in current or future terms
Continuation from ACTG 318 and the theory and practice of financial accounting and the reporting to external parties. Covers financial reporting objectives to provide information that is useful in investment and credit decisions, in assessing cash flow prospects, and about company resources and claims to those resources. PREREQS: ACTG 318 [C] and departmental approval.

Top ACTG 321 COST MANAGEMENT I (4)  Offered in current or future terms
Reinforces and builds on the language and concepts of management accounting. Emphasizes different models for product costing and examines their effects on profit planning, budgeting, motivation, and control. PREREQS: ACTG 317 [C] and /or departmental approval.

Top ACTG 326 ACCOUNTING RESEARCH METHODS AND TOPICS (2) 
Covers the theory and practice of corporate financial reporting. It highlights the development of generally accepted accounting principles (GAAP) and accounting policy choices from two perspectives. First, it examines accounting policy making at the macro (standard setter) level, as well as to examine the past, present, and future role of standard setters in formulating accounting policy. Second, from the micro or company level, it will use cases involving decisions in financial reporting to evaluate accounting conventions, particularly with regard to how those decisions reflect economic reality and the quality of earnings. It will also conduct applied accounting research. PREREQS: (BA 211 [C] or BA 211H [C] ) and (BA 213 [C] or BA 213H [C] )

Top ACTG 378 ACCOUNTING INFORMATION MANAGEMENT (4)  Offered in current or future terms
Introduces students to the field of information management. Topics include information systems technology, the strategic role of IT, the business applications of networks, databases and Internet technologies, the system life cycle model, systems analysis and design methodologies, and the development and implementation of information systems. Lec/rec. PREREQS: (BA 213 [C] and (BA 271 [C] or BA 302 [C] ) and (BA 275 [C] or BA 276 [C] ) ) and junior standing and departmental approval required.

Top ACTG 378H ACCOUNTING INFORMATION MANAGEMENT (4) 
Introduces students to the field of information management. Topics include information systems technology, the strategic role of IT, the business applications of networks, databases and Internet technologies, the system life cycle model, systems analysis and design methodologies, and the development and implementation of information systems. Lec/rec. PREREQS: BA 213 [C] and BA 302 [C] and (BA 275 [C] or BA 276 [C] ) and junior standing and departmental approval required. Honors College approval required.

Top ACTG 379 ACCOUNTING ANALYTICS (4) 
Covers the analysis of data as it pertains to accounting professionals. The focuses include analytic techniques for decision making and the examination of “big data” involving accounting information. Hands-on experiences will develop skills with select software tools used in data analytics for accounting professionals. PREREQS: ACTG 318 [C] and ACTG 378 [C]

Top ACTG 414 FORENSIC ACCOUNTING (2) 
Explores the forensic accountant's role in today's economy. Topics covered include fraud detection and fraud investigation techniques, valuation of closely held businesses, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in cases. PREREQS: ACTG 319 [C] and /or equivalent.

Top ACTG 415 GOVERNMENTAL AND NOT-FOR-PROFIT (2) 
Introduction to accounting and financial reporting for governmental and not-for-profit organizations. Topics include state, local and federal governmental accounting, including fund accounting and reporting, and accounting for not-for-profit hospitals, universities, and health/welfare organizations. PREREQS: ACTG 319 [C] and /or equivalent.

Top ACTG 416 ACCOUNTING RESEARCH AND ANALYSIS (2) 
Covers the theory and practice of corporate financial reporting. It highlights the development of generally accepted accounting principles (GAAP) and accounting policy choices from two perspectives. First, it examines accounting policy making at the macro (standard setter) level as well as to examine the past, present, and future role of standard setters in formulating accounting policy. Second, from the micro or company level it will use cases involving decisions in financial reporting to evaluate accounting conventions, particularly with regard to how those decisions reflect economic reality and the quality of earnings. It will also conduct applied accounting research. PREREQS: ACTG 319 [C] and /or equivalent.

Top ACTG 417 ADVANCED ACCOUNTING (4)  Offered in current or future terms
An advanced course in financial accounting theory. Covers corporate combinations, consolidated financial statements, and government and not-for-profit accounting. PREREQS: ACTG 319 [C] and departmental approval required.

Top ACTG 418 ACCOUNTING CODES OF PROFESSIONAL CONDUCT AND ETHICAL BEHAVIOR (2) 
Explores ethical reasoning, integrity, objectivity, independence and other core values as defined by the American Institute of Certified Public Accountants. PREREQS: ACTG 319 [C] and /or equivalent.

Top ACTG 419 MULTINATIONAL ACCOUNTING AND ANALYSIS (2) 
Examinines the managerial and financial accounting function from an international perspective. Focuses on the flow of information in multiple currencies and compliance with reporting requirements in the United States, Europe and Japan. PREREQS: ACTG 319 [C] and /or equivalent.

Top ACTG 420 IT AUDITING (4)  Offered in current or future terms
Explores key information systems issues such as planning, acquisition, delivery, and monitoring from a risk and control perspective. Students learn to use IT audit standards, guidelines, and frameworks and build data analysis tool skills. PREREQS: ( (ACTG 319 [C] or BA 372 [C] ) and ACTG 378 [C] ) and departmental approval required.

Top ACTG 422 STRATEGIC COST MANAGEMENT (4)  Offered in current or future terms
Continuation of concepts and processes of management accounting. Emphasizes relevant costs, cost accumulation and allocation, segment performance measurement and control and quantitative techniques. PREREQS: ACTG 319 [C] and ACTG 321 [C] and BA 357 [C] and departmental approval.

Top ACTG 424 INTRODUCTION TO TAXATION (4)  Offered in current or future terms
Meets two major objectives. First, it is a technical introduction to U.S. income tax with emphasis on general and business related topics. Second, it provides a framework for students to launch further study in the tax area. Students will be encouraged to supplement text materials with readings from the Internal Revenue Code and Regulations as well as secondary tax research services. PREREQS: ACTG 319 [C] and /or equivalent course

Top ACTG 425 ADVANCED TAXATION (4)  Offered in current or future terms
Examination of the federal tax system as it applies to corporations, partnerships, and estates and trusts. Emphasis is placed on understanding tax planning for business owners and refining the ability to research tax issues. PREREQS: (ACTG 325 [C] or ACTG 424 [C] ) and departmental approval.

Top ACTG 427 ASSURANCE AND ATTESTATION SERVICES (4)  Offered in current or future terms
Assertions of enterprises gain credibility when examined by an independent third party. Assurance and attestation provide credibility. Coverage includes ethics, risk, materiality, internal control, evidence and reporting. PREREQS: ACTG 319 [C] and /or acceptance into either the Accounting Certificate Program or the MBA Program. Departmental approval required.

Top ACTG 428 ADVANCED AUDIT ANALYTICS (4) 
An advanced four-credit course covering audit theory, current audit practice and auditor professional skills. The equivalent of three credits (30 hours) relates to in-class activities, readings, presentations, research and group discussions of relevant advanced audit topics. The equivalent of one credit (10 hours) relates to understanding the use and future of data analytics in the audit profession. Theory, current audit practice and auditor professional skills. PREREQS: ACTG 427 [C]

Top ACTG 429 TOPICS IN ACCOUNTING (1-4) 
Analysis of current topics in accounting. Topics will vary from term to term. PREREQS: Departmental approval required.

Top ACTG 516 ACCOUNTING RESEARCH AND ANALYSIS (3) 
Emphasis on financial accounting, tax and auditing research and analysis and communication of conclusions in the context of accounting case studies. PREREQS: Acceptance into the OSU MBAA or approval of the director of the Accounting Program.

Top ACTG 517 ADVANCED ACCOUNTING (4)  Offered in current or future terms
An advanced course in financial accounting theory. Corporate combinations, consolidated financial statements, foreign operations and subsidiaries, partnerships, and sole proprietorships; contemporary issues in financial accounting. PREREQS: ACTG 319 and departmental approval required.

Top ACTG 518 ACCOUNTING THEORY AND PRACTICE I (3) 
Expands and integrates knowledge of US and international generally accepted accounting principles (GAAP) in a rigorous study of the design, selection, and consequences of various models of financial reporting. PREREQS: (ACTG 516 [C] and ACTG 517 [C] ) and acceptance into the OSU MBAA or approval by the Director of the Accounting Program.

Top ACTG 519 ACCOUNTING THEORY AND PRACTICE II (3) 
Study of the design, selection, and consequences of various models of financial reporting. Research accounting treatments for complex facts and circumstances with ambiguous accounting guidance. Build on financial reporting models to develop in-depth understanding and application of accounting practice. PREREQS: ACTG 518 [C] and acceptance into the OSU Accountancy MBA program or approval of the director of the Accounting Program.

Top ACTG 520 IT AUDITING (4)  Offered in current or future terms
Explores key information systems issues such as planning, acquisition, delivery, and monitoring from a risk and control perspective. Students learn to use IT audit standards, guidelines, and frameworks and build data analysis tool skills. PREREQS: ((ACTG 319 or BA 372) and ACTG 378) and departmental approval required.

Top ACTG 522 STRATEGIC COST MANAGEMENT (4)  Offered in current or future terms
Continuation of concepts and processes of management accounting. Emphasizes relevant costs, cost accumulation and allocation, segment performance measurement and control and quantitative techniques. PREREQS: ACTG 319 and ACTG 321 and BA 357 and departmental approval required.

Top ACTG 524 INTRODUCTION TO TAXATION (4)  Offered in current or future terms
Meets two major objectives. First, it is a technical introduction to U.S. income tax with emphasis on general and business related topics. Second, it provides a framework for students to launch further study in the tax area. Students will be encouraged to supplement text materials with readings from the Internal Revenue Code and Regulations as well as secondary tax research services. PREREQS: BA 528 [C] and /or equivalent course

Top ACTG 525 ADVANCED TAXATION (4)  Offered in current or future terms
Examination of the federal tax system as it applies to corporations, partnerships, and estates and trusts. Emphasis is placed on understanding tax planning for business owners and refining the ability to research tax issues. PREREQS: ACTG 424 and departmental approval required.

Top ACTG 527 ASSURANCE AND ATTESTATION SERVICES (4)  Offered in current or future terms
Assertions of enterprises gain credibility when examined by an independent third party. Assurance and attestation provide credibility. Coverage includes ethics, risk, materiality, internal control, evidence and reporting. PREREQS: ACTG 319 and departmental approval required.

Top ACTG 529 TOPICS IN ACCOUNTING (1-4) 
Analysis of current topics in accounting. Topics will vary from term to term. PREREQS: Instructor approval required.

Top ACTG 620 FOUNDATIONS OF ACCOUNTING RESEARCH (3) 
Introduces first-year doctoral students to accounting research by discussing the development of modern accounting theory, relating it to theories in economics and finance, and exposing students to the different areas of and methodologies used in accounting research. Also begins a survey of classic and contemporary literature in the area of financial accounting research. Specific financial accounting topics may change from quarter to quarter, but sample topics include earnings management, earnings quality, and voluntary disclosure. PREREQS: Doctoral student status and departmental approval.

Top ACTG 621 FINANCIAL ACCOUNTING RESEARCH (3) 
Surveys classic and contemporary research in the area of financial accounting. Specific topics may change from quarter to quarter, but sample topics include the value relevance of accounting information, post earnings announcement drift, the residual income model, analysts' use accounting information, and market-based assessments of the usefulness and limitations of alternative accounting measurements and disclosures. PREREQS: Doctoral student status and departmental approval.

Top ACTG 622 ACCOUNTING, JUDGMENT AND ACCOUNTABILITY (3)  Offered in current or future terms
Surveys classic and contemporary research in areas related to management, judgment, and accountability in accounting. Specific topics may change from quarter to quarter, but sample topics include research on management incentives and compensation, performance measurement, auditing, corporate governance, and research using behavioral methods. PREREQS: Doctoral student status and departmental approval.

Top ACTG 623 TAX RESEARCH (3)  Offered in current or future terms
Surveys classic and contemporary research in the area of taxation. Specific topics may change from quarter to quarter, but sample topics include tax vs. nontax costs in business decisions, book-tax differences, taxes and financial reporting, multijurisdictional tax issues, and tax avoidance. PREREQS: Doctoral student status and departmental approval.



 
Top You may return to this page by using any of the following Quick-Jump keywords:
ACTG
Catalog HomeCatlog IndexCatalog SearchCatalog ArchiveCatalog Help
OSU HomeProspective StudentsCurrent StudentsFaculty & StaffAlumni & FriendsVisitors
Find SomeoneCampus MapsOSU Site Map