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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
001
ACCOUNTING AND TAXATION
SPRING 2015

Course Level: Graduate

Topics in Accounting (1.5-3)

Federal Accounting

This course surveys the broad subject of accounting and financial reporting for the federal government, including the historical background of and significant legislation for modern federal accounting and financial reporting. The course relates budget formulation and execution to federal accounting and financial reporting. It explains the structure and uses of the two sets of self-balancing accounts used in the federal government, budgetary and proprietary, and how the Standard General Ledger accommodates these sets of accounts. The course also describes the functions and duties of the central federal financial agencies and explains how the Federal Accounting Standards Advisory Board (FASAB) concepts and standards are developed and the role they play in the totality of federal financial reporting, including objectives and elements, financial statements, managerial cost accounting, and other concepts and standards.