Health financing for universal coverage and health system performance: Correspondence to Joseph Kutzin e-mail:
Select a minimum of 9 credit hours AC Advanced Accounting Problems 3 Credits This course covers advanced accounting topics in financial accounting such as: The course is designed to develop an understanding of the purchase method of consolidations before introducing students to worksheet procedures for the preparation of consolidated financial statements.
The course reviews the historical development of accounting theory and explores its impact on current accounting practices.
Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework. Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U.
AC AC International Accounting 3 Credits This course focuses on the study of current standards of practice in international financial accounting and a comparison of U. GAAP to practices in other countries. Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.
The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Also covered will be taxation across state lines, business tax credits, and international tax. Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports.
Also covered are other attest and non-attest engagements such as reviews and compilations. The course also covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards.
Students will apply their understanding of the audit function as required by the PCOAB through research and presentations.
Students study in-depth current standards of practice in areas such as fraud detection, internal and EDP auditing, and specialized attestation engagements. Also emphasizes the ethical, legal, and regulatory environment of auditing and theoretical issues. Focus is placed on security and control issues from an accounting and auditing perspective along with the related technology issues and the impact on business cycles.
The processing of accounting data and the controls necessary to assure accuracy and reliability of data by a responsive accounting system are also emphasized.
Technology issues used by auditors and forensic accountants and highlighted by the American Institute of Certified Public Accountants i. AC Accounting for Governmental and Non-Profit Entities 3 Credits This course covers governmental accounting and the various funds associated with non-profit enterprises including a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations.
Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Selected Topics 3 Credits This course covers special topics of financial accounting, auditing, tax, or managerial accounting.The DHS Acronyms, Abbreviations, and Terms (DAAT) list contains homeland security related acronyms, abbreviations, and terms that can be found in DHS documents, reports, and the FEMA Acronyms, Abbreviations, and Terms (FAAT) list.
International Journal of Academic Research in Accounting, Finance and Management Sciences Volume 2, Issue 2 () ISSN: information.
1. Ownership: A record is public when it is evidence of activities of an operating unit of government or an agent of government, which receives a substantial contribution of tax dollars to conduct its activities. Accounting | November 26 | Topic- Conceptual Framework Name: Kashish Jashnani HW ID: H Conceptual Framework Introduction Conceptual framework is defined as the “a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and financial statements.” .
For the purposes of the TOGAF standard, the following terms and definitions apply. A. Glossary of Supplementary Definitions should be referenced for supplementary definitions not defined in this chapter.
The Merriam-Webster® Collegiate Dictionary should be referenced for terms not defined in this. Bellevue University's Master's in Strategic Finance prepares professionals to be strategic leaders in corporate finance, mergers and .