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Examines generally accepted accounting principles for measurement and reporting of financial information in a balance sheet, income statement, and statement of cash flows; introduction to analysis and interpretation of financial accounting data for decision-making purposes. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Not open to students with credit for <a href="/search/?P=ACCT%20I%20S%20300" title="ACCT I S 300" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 300');">ACCT I S 300</a>Repeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain the role of financial reporting and accounting reports in making resource allocation decisions. Audience: Undergraduate 2. Explain general purpose financial statements of a business from the perspective of the users of those statements. Audience: Undergraduate 3. Articulate the business purposes behind economic transactions and basic accounting concepts to determine appropriate accounting treatments for transactions and business. Audience: Undergraduate 4. Capture information from economic transactions into accounting systems and fully articulate the impact of those transactions on the business. Audience: Undergraduate 5. Compile information in the accounting system to create general purpose financial statements. Audience: Undergraduate 6. Analyze the complexity of real world events and apply judgment with respect to accounting measurements and reporting. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 211 — INTRODUCTORY MANAGERIAL ACCOUNTING 3 credits. Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20100" title="ACCT I S 100" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 100');">ACCT I S 100</a> or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock gradcap "> ACCT I S 300 — ACCOUNTING PRINCIPLES 3 credits. Examines both financial and managerial accounting for business decisions. Emphasizes preparation and interpretation of financial statements, analysis of financial information, determination of costs for products and services, and use of accounting information for planning and control of business operations. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Satisfied Quantitative Reasoning (QR) A requirement. Not open to students with credit for <a href="/search/?P=ACCT%20I%20S%20100" title="ACCT I S 100" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 100');">ACCT I S 100</a>.Course Designation: Gen Ed - Quantitative Reasoning Part BRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Apply accounting concepts to economic transactions to capture relevant and reliable data for business decisions Audience: Undergraduate 2. Prepare financial statements of a business based on economic transactions and events Audience: Undergraduate 3. Apply financial statements to draw inferences about the performance and financial condition of businesses Audience: Undergraduate 4. Compute costs of products and services for different costing systems Audience: Undergraduate 5. Prepare strategic budgets for a business along with analysis of budgeting results Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 301 — FINANCIAL REPORTING I 3 credits. Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and income determination, preparation and interpretation of financial statements, and related disclosure requirements. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20100" title="ACCT I S 100" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 100');">ACCT I S 100</a> or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Articulate the measurement and valuation methods of the financial statement elements, including fair value concepts. Audience: Undergraduate 2. Recognize that transactions are triggered by business purposes and that understanding the business purpose is important for the application of the Generally Accepted Accounting Principles (GAAP). Audience: Undergraduate 3. Identify and analyze fundamental economic events, conduct research, and apply relevant accounting standards to these events. Audience: Undergraduate 4. Demonstrate proper presentation and reporting of financial statement elements and transactions. Audience: Undergraduate 5. Demonstrate how financial statements effectively communicate the financial results of an economic entity, including the use of financial statements from the perspective of the users of the financial statements. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 302 — FINANCIAL REPORTING II 3 credits. Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20301" title="ACCT I S 301" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 301');">ACCT I S 301</a> or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain complex financial events and their effect on financial statements, cash flows and accounting based contracts. Audience: Undergraduate 2. Explain the measurement and valuation concepts of financial statement elements, including complex fair value concepts. Audience: Undergraduate 3. Recognize and discuss controversial and emerging practices in valuation and the potential economic consequences of these accounting rules. Audience: Undergraduate 4. Interpret how financial information may impact a company, management decisions or investor decisions. Audience: Undergraduate 5. Identify and apply appropriate accounting standards to complex economic events. Audience: Undergraduate 6. Analyze a problem and arrive at a conclusion that integrates all available information and justify their conclusion convincingly to others. Audience: Undergraduate 7. Develop and demonstrate effective communication and networking skills with their class peers. Audience: Undergraduate 8. Reflect on how to pursue their future career goals within the accounting profession and how those goals compare with those of their peers. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 310 — COST MANAGEMENT SYSTEMS 3 credits. Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20211" title="ACCT I S 211" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 211');">ACCT I S 211</a> or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Describe how financial and nonfinancial information serves numerous purposes in an organization, especially in relation to facilitating and influencing decisions. Audience: Undergraduate 2. Compare different costing systems to determine what system is best given specific decision-making needs or business situations. Audience: Undergraduate 3. Explain how managerial accountants contribute to the design and implementation of planning, performance measurement, evaluation, and compensation systems. Audience: Undergraduate 4. Evaluate the strengths and weaknesses of common analytical tools of accounting when applied to a specific context. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 329 — TAXATION: CONCEPTS FOR BUSINESS AND PERSONAL PLANNING 3 credits. An introduction to the U.S. income taxation concepts with emphasis on business and personal planning strategies. Taxes are placed in a framework which considers all costs of doing business. Includes approaches and skills needed to prepare individual, corporate, and partnership income tax returns. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20100" title="ACCT I S 100" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 100');">ACCT I S 100</a>, <a href="/search/?P=ACCT%20I%20S%20300" title="ACCT I S 300" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 300');">300</a>, or <a href="/search/?P=LAW%20811" title="LAW 811" class="bubblelink code" onclick="return showCourse(this, 'LAW 811');">LAW 811</a>. Not open to students declared in Business: Accounting BBA programRepeatable for Credit: NoLast Taught: Summer 2024<div class="bubblehide">Learning Outcomes: 1. Explain the objectives of taxes applicable at the federal level and become familiar with how they are calculated. Audience: Undergraduate 2. Articulate key concepts in income tax laws and how tax principles are applicable to various business activities and transactions and the differences that apply to individuals and corporations. Audience: Undergraduate 3. Apply a framework for integrating income tax planning into accounting and business decisions. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 340 — ACCOUNTING INFORMATION SYSTEMS 3 credits. Understand, document, and evaluate integrated enterprise systems and critical information tracked in core business processes, applying technology to model, capture, and query data needed, and assess system design and controls. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20211" title="ACCT I S 211" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 211');">ACCT I S 211</a> and (<a href="/search/?P=ACCT%20I%20S%20301" title="ACCT I S 301" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 301');">ACCT I S 301</a> or concurrent enrollment); or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Analyze businesses using patterned-based core business and accounting processes Audience: Undergraduate 2. Identify the critical information to be tracked in core business processes Audience: Undergraduate 3. Understand how integrated enterprise systems capture, manipulate, and disseminate information, specifically applying technology to model, capture, and query data needed by information providers and advisors Audience: Undergraduate 4. Document, evaluate, and recommend improvements to basic accounting information systems used to control processes and communicate information to be used in financial reporting Audience: Undergraduate 5. Demonstrate basic agility and adaptability with respect to emerging issues and technologies that impact business, accounting information systems, and their future careers Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 399 — READING AND RESEARCH-ACCOUNTING 1-6 credits. Individual work suited to the needs of undergraduate students may be arranged with a faculty member. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Consent of instructorCourse Designation: Level - Advanced L&S Credit - Counts as Liberal Arts and Science credit in L&SRepeatable for Credit: Yes, unlimited number of completionsLast Taught: Summer 2015</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 401 — BUSINESS ORGANIZATIONS AND NEGOTIABLE INSTRUMENTS 3 credits. Commercial paper, real estate and personal property, partnerships, corporations, bankruptcy. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: NoneRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Describe business entity types, differentiating key elements of each, and reasons to choose one type. Audience: Undergraduate 2. Describe the meaning of fiduciary duty and which parties are covered. Audience: Undergraduate 3. Demonstrate how to form an entity and pick a business name. Audience: Undergraduate 4. Describe the types, risk and use of Negotiable Instruments. Audience: Undergraduate 5. Apply the technical legal rules covered in the course, regarding Bankruptcy, Securities Regulation, Accountants’ Liability, Environmental Law, Real Property, and Employment Law. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 406 — ACCOUNTING AND ANALYSIS FOR REPORTING ENTITIES 3 credits. Theoretical, procedural, and practical issues associated with the preparation of financial statements of alternative reporting entities, including the accounting for mergers and acquisitions, consolidations, foreign operations, and complex financial instruments. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20302" title="ACCT I S 302" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 302');">ACCT I S 302</a>, <a href="/search/?P=ACCT%20I%20S%20702" title="ACCT I S 702" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 702');">702</a>, declared in Business: Accounting and Business Analysis MSB, or the Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain reporting and analysis for the equity method, acquisition method, and intercompany transactions required in for-profit business entities. Audience: Undergraduate 2. Explain reporting and analysis for non-controlling interests, variable interests, foreign currency translation, and derivatives designed to hedge foreign currency risk required in for-profit business entities. Audience: Undergraduate 3. Explain reporting and analysis of financial statements required for governmental and not-for-profit entities. Audience: Undergraduate 4. Analyze complex financial arrangements to support conclusions for proper application of reporting standards. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 600 — PROFESSIONAL EXPERIENCE IN ACCOUNTING 1-6 credits. An opportunity to experience a professional accounting practice first hand and to integrate this experience with the curriculum. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: NoneCourse Designation: Workplace - Workplace Experience CourseRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Demonstrate professional characteristics and skill sets that can be applied beyond the internship. Audience: Undergraduate 2. Articulate the dynamic nature of the profession and the emerging opportunities available after graduation. Audience: Undergraduate 3. Develop and grow professional relationships that will extend well beyond the internship. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 601 — PROFESSIONAL PRACTICE ISSUES IN ACCOUNTING, AUDITING, AND TAXATION 3 credits. Study of current accounting and audit issues within a case context. Students will be required to perform computerized research, analyze topical accounting and audit issues, and make case presentations. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: NoneRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Apply fundamental accounting, auditing, or tax concepts to real client transactions and circumstances Audience: Undergraduate 2. Develop professional characteristics and skill sets that will allow you to excel after graduation Audience: Undergraduate 3. Apply critical thinking skills by identifying relevant professional topics, researching those topics and then effectively communicating the results in written memos and oral presentations Audience: Undergraduate 4. Network with leading practitioners, standard setters, and regulators across the broad nature of the profession Audience: Undergraduate 5. Address real ethical issues and interact with leading practitioners and/or scholars in analyzing important ethical issues that affect the profession Audience: Undergraduate 6. Observe the dynamic nature of the profession and broader issues that affect accounting and its role in society Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 603 — FINANCIAL STATEMENT ANALYSIS 3 credits. Analysis and interpretation of financial statements, including profitability and ratio analysis, cash flow analysis, accounting-based equity valuation, market impact of accounting choices, earnings quality, earnings management, mergers and acquisitions, intangibles, accounting-based trading strategies, accounting and credit ratings, and international accounting. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20302" title="ACCT I S 302" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 302');">ACCT I S 302</a> or <a href="/search/?P=ACCT%20I%20S%20702" title="ACCT I S 702" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 702');">702</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain and apply return-on-equity disaggregation, including a breakdown into operating and nonoperating components. Audience: Both Grad & Undergrad 2. Analyze financial statements and their accompanying notes, including all related components of the annual report filing. Audience: Both Grad & Undergrad 3. Prepare a set of reformulated financial statements that reflect one’s analysis of those statements and any adjustments that are performed. Audience: Both Grad & Undergrad 4. Forecast financial statements (disaggregated into operating and nonoperating components) for up to ten years into the future and assess the reasonableness of those forecasts. Audience: Both Grad & Undergrad 5. Determine company valuation using discounted future metrics of operating performance and financial condition based on valuation methods that include discounted cash flows, residual operating income, and market multiples. Audience: Both Grad & Undergrad 6. Articulate the process of accounting analysis and valuation in practice today, including its strengths and weaknesses and its market dynamics. Audience: Both Grad & Undergrad 7. Identify major players in accounting and advisory services, including future business opportunities and career paths. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 620 — FUNDAMENTALS OF TAXATION 3 credits. Application of federal tax provisions and administrative rules common to most taxpayers with introductions to rules specific to corporations, pass-through entities, and individuals. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20301" title="ACCT I S 301" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 301');">ACCT I S 301</a> or concurrent enrollment or declared in undergraduate Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain the most relevant types of taxes applicable at the federal level and how each is calculated. Audience: Undergraduate 2. Explain the key concepts in the federal income tax laws in the US United Staes for individuals. Audience: Undergraduate 3. Identify how tax principles are applicable to various business activities and transactions and the differences that apply to individuals and businesses. Audience: Undergraduate 4. Identify and evaluate planning opportunities from a variety of tax areas to which a professional is exposed in the early years of a career. Audience: Undergraduate 5. Apply a framework for integrating income tax planning into accounting and business decisions. Audience: Undergraduate 6. Recognize that developing effective tax planning strategies for clients requires effective research skills. Audience: Undergraduate 7. Apply primary sources of tax authority to evaluate the impact of tax law on a client situation and effectively communicate that analysis to the client. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 621 — CORPORATE AND ADVANCED TAXATION 3 credits. Application of federal tax provisions and administrative rules pertaining to corporations and shareholders, including elective provisions for "S" corporations. Emphasis on tax planning and the consequences of corporate and shareholder decisions. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a>, declared in Business: Accounting and Business Analysis MSB, or declared in the Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Develop a basic understanding of the Federal Income tax rules of the United States as they apply to the formation, operation, reorganization, and liquidation of corporations. Audience: Undergraduate 2. Demonstrate an understanding of how the federal income tax laws relate to specific client situations and provide written communication with the client regarding various outcomes and potential tax strategy alternatives. Audience: Undergraduate 3. Apply a framework for integrating income tax planning into accounting and business transactions as a foundation for structuring tax-efficient business transactions. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 630 — FOUNDATIONS OF AUDITING 3 credits. Audit and assurance services are vital to ensuring that organizations, their stakeholders, and the public can rely on organizations' financial information. Focus is on financial statement audits and their role in corporate governance and oversight. Emphasizes the components of the audit process with application to key financial accounting cycles and related internal controls. Also covers the professional role of public accountants and professional standards, norms and ethics. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20301" title="ACCT I S 301" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 301');">ACCT I S 301</a>, <a href="/search/?P=ACCT%20I%20S%20701" title="ACCT I S 701" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 701');">701</a>, or declared in the Business Exchange programRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Describe the components to a high-quality audit process. Audience: Undergraduate 2. Apply a high-quality audit process to key accounting cycles and related internal controls in a financial statement audit. Audience: Undergraduate 3. Explain the value of a financial statement audit to a firm’s stakeholders and role of auditor independence, skepticism, audit standards, and ethics to delivering that value. Audience: Undergraduate 4. Implement solutions to audit problems as an effective member of a team while developing your current and future professional network. Audience: Undergraduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 640 — FOUNDATION IN ACCOUNTING ANALYTICS 3 credits. Analytics has become an integral part of accounting to support decision making, coordination and control, and compliance with regulations. Being able to identify and pursue relevant questions using data is a critical skill for new hires, as is the ability to successfully communicate one's findings. This pursuit and communication requires a strong facility with a variety of analytics technologies. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: (<a href="/search/?P=ACCT%20I%20S%20340" title="ACCT I S 340" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 340');">ACCT I S 340</a> or concurrent enrollment), (<a href="/search/?P=ACCT%20I%20S%20100" title="ACCT I S 100" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 100');">ACCT I S 100</a> and <a href="/search/?P=GEN%20BUS%20307" title="GEN BUS 307" class="bubblelink code" onclick="return showCourse(this, 'GEN BUS 307');">GEN BUS 307</a> or <a href="/search/?P=GEN%20BUS%20317" title="GEN BUS 317" class="bubblelink code" onclick="return showCourse(this, 'GEN BUS 317');">317</a>), (<a href="/search/?P=ACCT%20I%20S%20700" title="ACCT I S 700" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 700');">ACCT I S 700</a> or concurrent enrollment), or declared in the Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Identify key business questions and the central issues applied in relevant accounting contexts including financial reporting, auditing, tax, and managerial accounting. Audience: Both Grad & Undergrad 2. Engage authentic accounting technology tools and source data. Audience: Both Grad & Undergrad 3. Discover relevant variables and patterns in accounting datasets. Audience: Both Grad & Undergrad 4. Interpret and communicate results. Audience: Both Grad & Undergrad 5. Reflect on how the skills, knowledge, and inspiration acquired from learning will impact their profession and career. Audience: Both Grad & Undergrad 6. Synthesize learning to reflect on the power and significance of the emerging field to their professional future. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 700 — FINANCIAL ACCOUNTING 2-3 credits. Measurement and reporting guidelines underlying preparation of general purpose financial statements. Explore current measurement and reporting issues. Analyze and interpret financial statement data for investment, lending, and related decisions. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standingCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain both the interrelationship and details of the structural components of financial reporting. Audience: Graduate 2. Apply the recognition and measurement concepts to the preparation of a basic set of financial statements. Audience: Graduate 3. Demonstrate how companies’ financing, investing, and operating decisions affect their financial statements and, consequently, measures used to assess risk. Audience: Graduate 4. Evaluate the impact of business and macro-economic events on a company’s financial statements. Audience: Graduate 5. Apply accounting data to the creation of a basic set of financial statements and understand how business transactions affect profits and cash flows. Audience: Graduate 6. Understand that there are recognition and measurement concepts that underlie the preparation of a basic set of financial statements and that financial statements and accounting data is used extensively in business as a common language. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 701 — FINANCIAL REPORTING I 3 credits. Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and liability valuations and their relationships to income determination, preparation and interpretation of financial statements, and related disclosure requirements. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20700" title="ACCT I S 700" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 700');">ACCT I S 700</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Articulate the measurement and valuation methods of the financial statement elements, including fair value concepts. Audience: Graduate 2. Recognize that transactions are triggered by business purposes and that understanding the business purpose is important for the application of the Generally Accepted Accounting Principles (GAAP). Audience: Graduate 3. Identify and analyze fundamental economic events, conduct research, and apply relevant accounting standards to these events. Audience: Graduate 4. Demonstrate proper presentation and reporting of financial statement elements and transactions. Audience: Graduate 5. Demonstrate how financial statements effectively communicate the financial results of an economic entity, including the use of financial statements from the perspective of the users of the financial statements. Audience: Graduate 6. Apply knowledge of concepts learned in the course to analyze a public company’s operating results and accounting policies. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 702 — FINANCIAL REPORTING II 3 credits. Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and orther external users, including dilutive securities, investments, revenue recognition, income tax allocation, pensions, leases and accounting changes. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20701" title="ACCT I S 701" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 701');">ACCT I S 701</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain complex financial events and their effect on financial statements, cash flows and accounting-based contracts. Audience: Graduate 2. Explain the measurement and valuation concepts of financial statement elements, including complex fair value concepts. Audience: Graduate 3. Recognize and discuss controversial and emerging practices in valuation and the potential economic consequences of these accounting rules. Audience: Graduate 4. Interpret how financial information may impact a company, management decisions or investor decisions. Audience: Graduate 5. Identify and apply appropriate accounting standards to complex economic events. Audience: Graduate 6. Analyze a problem and arrive at a conclusion that integrates all available information and justify their conclusion convincingly to others. Audience: Graduate 7. Develop and demonstrate effective communication and networking skills with their class peers. Audience: Graduate 8. Reflect on how to pursue their future career goals within the accounting profession and how those goals compare with those of their peers. Audience: Graduate 9. Apply knowledge of complex financial events and concepts learned in the course to analyze a recent Form 10-K filing. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 706 — ADVANCED FINANCIAL REPORTING 3 credits. Accounting principles related to formation, maintenance, expansion, contraction and liquidation of the business enterprise. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20701" title="ACCT I S 701" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 701');">ACCT I S 701</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 710 — MANAGERIAL ACCOUNTING 2-3 credits. Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20700" title="ACCT I S 700" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 700');">ACCT I S 700</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Understand how managerial accounting principles and tools are critical to the successful design and implementation of an organizational strategy. Audience: Graduate 2. Explain how behavioral issues can affect the design of performance measurement systems and achievement of the organization’s objectives. Audience: Graduate 3. Integrate strategic financial and nonfinancial performance metrics into an integrated performance measurement framework such as the Balanced Scorecard’s four performance measurement perspectives: financial, customer, internal processes, and learning and growth. Audience: Graduate 4. Appropriately apply cost-related concepts to planning, performance evaluation, and decision making (e.g., product mix, outsourcing, pricing, incentive schemes, and budgeting). Audience: Graduate 5. Calculate costs based on various cost system design choices, and understand the implications of choices in designing cost management systems for products, services, customers, and other business segments. Audience: Graduate 6. Evaluate and articulate the opportunities and challenges when balancing environmental and social objectives with financial performance. Audience: Graduate 7. Recognize ethical issues in business, particularly as applied to the design of performance measurement and incentive schemes within the scope of management accounting. Audience: Graduate 8. Recognize how to successfully apply management accounting tools and concepts to various business disciplines and the increasingly complex business environment. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 722 — ANALYSIS OF TAXATION FOR PASS-THROUGH ENTITIES 3 credits. Analysis of federal tax provisions and administrative rules regarding pass-through entities, such as partnerships, S-corporations, and limited liability companies; including their application to entity formation and operation, property and ownership basis, distributions, and interest transfers. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a> and graduate/professional standing, declared in Business: Accounting and Business Analysis MSB, or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Demonstrate the ability to read, comprehend, and apply complex regulatory materials. Audience: Graduate 2. Demonstrate an in-depth knowledge of the structure and principles underlying the federal income taxation of partnerships and limited liability companies. Audience: Graduate 3. Recognize the tax implications and planning opportunities presented in the formation, operation, and liquidation of partnerships and limited liability companies. Audience: Graduate 4. Apply a framework for integrating tax planning and structuring business and accounting transactions. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 724 — TAX RESEARCH, PROCEDURE & ANALYSIS 3 credits. Methodologies and tools for tax research; utilization of tax research tools; preparation of investigative reports; professional and interprofessional responsibilities; administrative procedures and techniques. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing and (<a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a> or <a href="/search/?P=LAW%20742" title="LAW 742" class="bubblelink code" onclick="return showCourse(this, 'LAW 742');">LAW 742</a>), declared in Business: Accounting and Business Analysis MSB, or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Demonstrate how to conduct tax research through exposure to the fundamentals of tax research methods and tools, developing tax research tools, using appropriate tax authorities, research services, and electronic databases. Audience: Graduate 2. Demonstrate how to conduct and present tax research within a team structure and how to evaluate the role and success of their teams in progressively more complex situations. Audience: Graduate 3. Describe how tax firms conduct tax practice, advise clients, and research tax laws relevant to the client's situation through exposure to tax professionals. Audience: Graduate 4. Demonstrate an understanding of the creation and enforcement of the federal income tax laws, including an understanding of how the IRS uses statutes of limitations. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 725 — ANALYSIS OF INTERNATIONAL TAXATION 3 credits. An introduction to international tax issues. Topics covered may include tax treaties, foreign tax credit provisions, Subpart F rules, and taxation of inbound investment and business income. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing and (<a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a> or <a href="/search/?P=LAW%20742" title="LAW 742" class="bubblelink code" onclick="return showCourse(this, 'LAW 742');">LAW 742</a>), declared in Business: Accounting and Business Analysis MSB, or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Describe key concepts inherent in the Federal taxation of both U.S. taxpayers abroad and foreign taxpayers in the United States. Audience: Graduate 2. Identify potential technical problems that can arise in an international tax setting, including the transfer pricing of related party transactions. Audience: Graduate 3. Apply federal income tax laws applicable to international transactions to advise clients on how to plan for optimal tax outcomes. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 726 — ADVANCED CORPORATE TAXATION 3 credits. The application of federal tax law to a variety of complex corporate tax topics and analysis on corporations and their shareholders. Primary legal sources of the code, regulations, and case law are applied to determine the tax treatment for advanced topics such as: 1) Tax and non-tax factors considered by buyers and sellers in both stock and asset acquisitions, 2) Taxable asset acquisitions, 3) Consolidations, 4) Divestitures and divisive D reorganizations, and 5) Codification of the economic substance doctrine. The emphasis of the class is on tax planning and the consequences of corporate and shareholder decisions. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: <a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a> and <a href="/search/?P=ACCT%20I%20S%20621" title="ACCT I S 621" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 621');">621</a>Course Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2023</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 730 — ADVANCED AUDITING: ANALYSIS, POLICY, AND JUDGMENT 3 credits. Auditors increasingly use analytics to provide assurance over financial and non-financial information. Audit and assurance principles will be viewed through the lens of an analytics mindset. Uses analytics in combination with other audit techniques as a basis for professional judgments. Examines how the contemporary audit environment influences professional judgments. Develops the technical knowledge and skills needed in many professional roles through discussion, case studies, and group projects. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: (Graduate/professional standing, <a href="/search/?P=ACCT%20I%20S%20340" title="ACCT I S 340" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 340');">ACCT I S 340</a>, and <a href="/search/?P=ACCT%20I%20S%20630" title="ACCT I S 630" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 630');">630</a>), declared in Business: Accounting and Business Analysis MSB, or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Identify and respond to relevant risks in a variety of complex audit areas Audience: Graduate 2. Evaluate audit evidence and make well-reasoned and well-justified conclusions Audience: Graduate 3. Describe and analyze the impact of regulatory activities on audit practice Audience: Graduate 4. Use appropriate tools to effectively and efficiently complete audit tasks Audience: Graduate 5. Communicate effectively in writing and in live presentations and discussions Audience: Graduate 6. Work effectively in a team to complete challenging tasks Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 740 — INFORMATION RISK, CONTROL, & FORENSICS 3 credits. Examines the control and security of accounting information systems with an auditing and forensic perspective. Topics covered include: data governance frameworks, risks to information (i.e., data), internal controls related to identified risks, types of assurance services, computer assisted audit tools and techniques (CAATTs), fraud, and other related topics. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Summarize risks and control practices related to information technology for the successful design and implementation of integrated audits as well as the performance of organizational strategy. Audience: Graduate 2. Explain computerized information system concepts including general and application controls and related data governance frameworks. Audience: Graduate 3. In a variety of contexts, assess information technology risks and risk mitigation strategies to develop internal controls necessary to help mitigate risks. Audience: Graduate 4. Summarize the purpose of and develop skills related to computer assisted auditing tools (CAATs) that help expedite the determination of internal control effectiveness. Audience: Graduate 5. Perform common analytical tools of accounting and identify their strengths and weaknesses when applied to a specific context. Audience: Graduate 6. Interpret the complexities of information technology and related facets (e.g., security, integrity, diffusion, etc.) through interactions with accounting and technology professionals. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 765 — CONTEMPORARY TOPICS 1-4 credits. Exploration of advanced subject areas possibly to be introduced into the business curriculum. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: Yes, unlimited number of completionsLast Taught: Spring 2022</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 770 — ACCOUNTING THEORY: REPORTING INCENTIVES AND CONSEQUENCES 3 credits. Review and analysis of theoretical foundations of corporate financial reporting; application of conceptual framework and finance/economic theories to understand development of major accounting standards. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing and (<a href="/search/?P=ACCT%20I%20S%20302" title="ACCT I S 302" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 302');">ACCT I S 302</a> or <a href="/search/?P=ACCT%20I%20S%20702" title="ACCT I S 702" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 702');">702</a>); or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Explain the conceptual frameworks underlying accounting standard setting in the US and internationally. Audience: Graduate 2. Recognize how political considerations and economic consequences within a market economy affect accounting standard setting. Audience: Graduate 3. Explain the role of information asymmetry, adverse selection and moral hazard in capital markets in addressing accounting and disclosure issues. Audience: Graduate 4. Demonstrate how to assess accounting policy decisions in terms of underlying finance and economic theories such as efficient capital markets, decision theory, prospect theory, game theory, and signaling. Audience: Graduate 5. Recognize how managers’ motivations, especially with respect to compensation and other contracts could explain management reactions to proposed accounting policies, as well as practices such as earnings management. Audience: Graduate 6. Apply the conceptual framework, as well as relevant finance and economic theories and academic research, in a detailed explanation of the development of a major accounting standard. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 771 — ANALYSIS OF PERFORMANCE MEASUREMENT & CONTROL 3 credits. Development and analysis of accounting data for managerial planning, control, decision-making, and costing, with a focus on the integration of financial and non-financial information needs for various managerial functions. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing and (<a href="/search/?P=ACCT%20I%20S%20310" title="ACCT I S 310" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 310');">ACCT I S 310</a> or <a href="/search/?P=ACCT%20I%20S%20710" title="ACCT I S 710" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 710');">710</a>), or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Articulate, at an advanced level, the role of management accounting information for making strategic management decisions within an organization. Audience: Graduate 2. Explain the complexities of applying strategic performance measurement to capture successes of an organizational strategy, and why it is still worth doing. Audience: Graduate 3. Describe the role of intangible assets in understanding organizational strategy and how these assets provide a competitive advantage. Audience: Graduate 4. Explain how activity-based costing, activity-based management quality, just-in-time inventory, and sustainability initiatives impact production processes across the organizational value chain. Audience: Graduate 5. Examine the critical dimensions of Balanced Scorecard Reporting in detail, including non-financial metrics. Audience: Graduate 6. Develop and present proposed Balanced Scorecards to reflect the execution of a company’s strategic initiative. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 772 — ANALYSIS OF TAXES & BUSINESS DECISIONS 3 credits. Readings and cases in taxation; analysis and integration of related tax provisions and taxpayer impact. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: (<a href="/search/?P=ACCT%20I%20S%20620" title="ACCT I S 620" class="bubblelink code" onclick="return showCourse(this, 'ACCT I S 620');">ACCT I S 620</a> and graduate/professional standing) or declared in graduate Business Exchange programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Spring 2024<div class="bubblehide">Learning Outcomes: 1. Develop a basic understanding of the tax environment and tax laws related to each of the topical areas presented. Audience: Graduate 2. Incorporate a consistent approach to analyzing the tax implications within a variety of business decisions. Audience: Graduate 3. Identify and evaluate planning opportunities from a variety of tax areas to which a professional is exposed in the early years of a career. Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S/E P D/GEN BUS 781 — FINANCIAL AND BUSINESS ACUMEN 1 credit. This course is designed with a keen awareness for the needs of the non-financial student or professional. For this class, no previous financial training is required. The intent is to equip you with the essential concepts used to develop financial literacy. Content will cover basic financial terms and reports, analytical tools to help interpret financial data and using financial data in budgets and forecasts. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Graduate/professional standing. Not open to students declared in an MBA programCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: NoLast Taught: Summer 2024</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 799 — READING AND RESEARCH-ACCOUNTING 1-6 credits. Individual work suited to the needs of graduate students may be arranged both during regular sessions and the intersession periods. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Consent of instructorCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: Yes, unlimited number of completionsLast Taught: Summer 2009</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 971 — SEMINAR IN ACCOUNTING RESEARCH 3 credits. Provides the tools needed for educated consumption of accounting research. Examines and synthesizes relevant accounting research to identify important research questions. Develops the knowledge and skills needed to conduct accounting research through discussion, presentations, and writing assignments. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Declared in Business PHDCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: Yes, unlimited number of completionsLast Taught: Fall 2024<div class="bubblehide">Learning Outcomes: 1. Discuss scientific method as it is applied to accounting research. Audience: Graduate 2. Acquire background in current accounting research and critical analysis. Audience: Graduate 3. Recognize and apply prevailing practices and expectations in accounting academia with respect to conducting accounting research Audience: Graduate</div></div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 990 — ACCOUNTING INDEPENDENT RESEARCH PHD THESIS 1-12 credits. Individual work to complete dissertation requirement of Ph.D. program. <button class="notinpdf cb-extras-toggle" aria-expanded="false" onclick="toggleCourseBlockInfo(this); return false;"><svg aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#uw-symbol-caret-down"></use></svg>View details</button><div class="cb-extras" aria-hidden="true">Requisites: Consent of instructorCourse Designation: Grad 50% - Counts toward 50% graduate coursework requirementRepeatable for Credit: Yes, unlimited number of completionsLast Taught: Fall 2024</div></div><style>.lfjsbubblemain .bubblehide {display: none !important;}.searchresult .bubblehide {display: none !important;}</style><div class="courseblock "> ACCT I S 999 — READING AND RESEARCH-ACCOUNTING PHD 1-6 credits. 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