University of Delaware
Graduate Catalog 1996-1997
College of Business and Economics
Department of Accounting
Course Descriptions

ACCT 614  Federal Tax Research and Planning  3
   Introduces the master's student to the techniques and tools of technical
   tax research. Using these developing skills, the student begins
   exploration of the corporate and partnership taxation area.
   PREREQ: ACCT413 or comparable undergraduate accounting course.

ACCT 800  Financial Reporting and Analysis  3
   Surveys concepts underlying financial accounting and external reporting.
   Provides an understanding of accounting methods, standards, and
   terminology so that students can interpret and evaluate financial
   statements. Students are encouraged to participate in class and group
   discussions involving contemporary investment issues and decisions.
   RESTRICTIONS: Not open to M.S. in Accounting students.

ACCT 801  Management Control Systems  3
   Critically examines traditional financial measures as management control
   devices in the contemporary context. Explores ways that the management
   control system can explicitly support strategic objectives. Includes
   methods of cost measurement, decision support using cost information,
   and how these measures of performance affect the organization.
   PREREQ: ACCT800 or equivalent.
   RESTRICTIONS: Not open to M.S. in Accounting students.

ACCT 802  Management Information Systems  3
   Approaches to information system design, introduction to systems
   analysis, data base concepts, system evaluation, justification, and
   implementation; management and behavioral considerations. Case studies
   and independent research. No programming required.
   PREREQ: ACCT800.

ACCT 803  Accounting Systems: Analysis and Implementation  3
   Identifying accounting systems requirements and designing systems to
   meet these requirements. Topics included are design proposals,
   cost/benefit considerations, output and input design, file structures,
   and record handling, data communication and internal control.
   PREREQ: ACCT302.

ACCT 807  Applied Statistical Methods in Accounting  3
   Promotes understanding and use of statistical methods and models
   fundamental to accounting research and practice. Applies statistical
   techniques in the context of promulgated professional standards and
   other institutional requirements.
   PREREQ: ACCT327, STAT201 and STAT202.
   RESTRICTIONS: Open to Accounting graduate students only.

ACCT 810  Theory of External Reporting  3
   Study of contemporary models of accounting for information users
   external to the firm. Includes an examination of the institutional
   environment and the impact of the institutions on the development of
   accounting theory and practices.
   PREREQ: ACCT316.

ACCT 811  Advanced Management Accounting  3
   Examination of concepts and rationale underlying managerial accounting
   methods. Advanced topics in decision analysis, standard costing and
   performance measurement.
   PREREQ: ACCT327.

ACCT 813  Advanced Federal Tax Accounting  3
   Advanced federal tax concepts including corporations, partnerships,
   estates and trusts.
   PREREQ: ACCT413.

ACCT 817  Advanced Auditing  3
   Analysis of current and prospective developments in professional
   auditing. Topics include auditing computerized systems and the use of
   statistical sampling by the auditor.
   PREREQ: ACCT417.

ACCT 820  Financial Statement Analysis  3
   Examines contemporary aspects of financial statement analysis such as
   the supply and demand for accounting information, statistical properties
   of accounting numbers and the impact of information on securities
   prices.
   PREREQ: ACCT316.

ACCT 840  Contemporary Issues in Accounting  3
   Selected problems of current interest to the accounting profession.
   PREREQ: ACCT316 and ACCT327.
   RESTRICTIONS: Requires permission of instructor.

ACCT 868  Accounting Research  1-6

ACCT 883  International Accounting  3
   Describes the functions of international accounting: foreign currency
   transactions, financial statement translation, inflation, auditing, and
   taxation. A comparative approach is stressed. Current issues are covered
   as appropriate.
   PREREQ: ACCT800 or equivalent.

UNIV 895  Master's Sustaining: Non-Thesis  0  PF