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ACTG Undergraduate Courses, Corvallis Campus

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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.



 
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