Sidd Bhambhwani

ACCTG 403W – ACCTG 403W Auditing

ACCTG 403W – Auditing (W)

Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403W Auditing (3) Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.

ACCTG 432 – ACCTG 432 Accounting Information Systems

ACCTG 432 – Acctg Info Systems

Accounting data are utilized as information in making decisions and as a control mechanism. The focus of this course, however, will be upon the actual production of accounting data. The purpose of the course is to learn how accountants collect relevant data and transform them into reports appropriate for managers and external readers. Procedural details will focus first on the traditional accounting cycle and the journal entries for business transactions and events. Then we shall examine in detail the principle accounting cycles: sales cycle, cash receipts cycle, purchases cycle, cash disbursements cycle, payroll cycle, facilities cycle, general ledger cycle, production cycle. For each cycle, you should be able to explain the relation of the accounting process to the business enterprise, the basic journal entries, the basic internal control features, and the document flow.

ACCTG 472 – ACCTG 472 Intermediate Financial Accounting II

ACCTG 472 – Int Fin Acctg II

Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.