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ACCOUNTING AND TAXATION

ACCT-685 Topics in Accounting (1.5-3)

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic. Rotating topics examine critical issues in accounting practice, accounting theory and interdisciplinary perspectives. In depth coverage of topics such as issues in financial accounting, management accounting, assurance services, or accounting information systems.

ACCT-685 002
Term: SPRING 2016
Course Level: Graduate
Section Title: Federal Accounting
This course provides students with an introduction to the breadth of knowledge and expertise required of a Chief Financial Officer of a large federal agency. This course covers federal budget process, accounting and financial reporting concepts and standards issued by the Federal Accounting Standards Advisory Board (FASAB), the United States Standard General Ledger (USSGL), and financial statements issued by federal agencies. In addition, this course covers other unique aspects of the federal accounting environment, including: internal controls (OMB Circular A-123 and the Federal Managers' Financial Integrity Act); audits (Government Auditing Standards, OMB Circular A-50 and the Inspector General Act and the Government Accountability Office); information technology (Federal Financial Management Information Act and the Federal Information Security Management Act); government contracting (Federal Acquisition Regulation and the acquisition cycle); and grants (OMB Circular A-133 and grants.gov).