• ACCT 4100: Fin Stmt Analysis

  3.00 Credits

  University of Wyoming

  
  Advanced study of financial statements and how to analyze those statements from both an internal and external perspective. Not available for graduate credit. Prerequisites: FIN 3250 or equivalent with a grade of C or better; advanced business standing.
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• ACCT 4540: Cost Acct II

  3.00 Credits

  University of Wyoming

  
  Advanced topics in cost accounting concerning the organizational uses of information to plan, make decisions, and evaluate performance. Prerequisites: ACCT 3240 with a grade of C or better.
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• ACCT 4600: Professionalism & Ethics

  3.00 Credits

  University of Wyoming

  
  Examines professional ethics for accountants from both a philosophical and business perspective. Moral development, ethical reasoning, an ethical decision making provides a framework for examining the importance of ethics in the accounting profession. Professional guidance on ethics in accounting is also examined, including the AICPA Code of Professional Conduct, the Sarbanes-Oxley Act, and the codes of conduct for other professional accounting organizations. Prerequisites: ACCT 3070, 3610, and 3830 (or equivalents) with grades of C or better in each; ACCT 4060 with C or better or concurrent enrollment; advanced business standing.
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• ACCT 4830: Survey of Intl Accounting

  3.00 Credits

  University of Wyoming

  
  Introduction to international accounting practices and current developments. Includes an exploration of cultural, historical, and political reasons for international accounting practicediversity; an introduction to International Accounting Standards; tracking current developments in the process of convergence; and an introduction to international auditing standards and ethical expectations of accountants world-wide. Dual listed with ACCT 5830. Prerequisites: ACCT 3430 (or equivalent) with a grade of C or better; advanced business standing: graduate standing and admission to the Master of Science in Accounting Program.
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• ACCT 4900: Problems in Acct

  1.00 - 4.00 Credits

  University of Wyoming

  
  An arrangement whereby students may investigate a particular problem area in accounting on an individual basis. Prerequisites: 6 hours in accounting; advanced business standing; junior standing; and written consent of instructor.
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• ACCT 5000: Foundations of Acct

  3.00 Credits

  University of Wyoming

  
  Provides an introduction to financial and managerial accounting topics for students without previous study in accounting. Includes basics of financial accounting and fundamental accounting concepts and techniques for planning and control applicable to all types of organizations. MBA prerequisite course. Prerequisite: graduate standing.
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• ACCT 5030: Advanced Financial Accounting

  3.00 Credits

  University of Wyoming

  
  Advanced topics in financial reporting for students planning careers as professional accountants. Topics may include: business combinations, consolidated financial reporting, segment and interim reporting, SEC reporting, multinational accounting and reporting, and other emerging topics. Prerequisite: ACCT 3830 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5040: Sem in Managerial Acct

  3.00 Credits

  University of Wyoming

  
  Organizational development of financial and nonfinancial budgets, interaction between performance measurement systems and human behavior, and advanced topics in uses of information for decision making. Prerequisite: ACCT 3240 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5050: Sem: Mgt Acct

  3.00 Credits

  University of Wyoming

  
  Emphasizes the accountant's role in managerial planning and control, especially the techniques appropriate to the effective and efficient acquisition and use of resources to accomplish organizational objectives. Prerequisite: ACCT 5000 (or equivalent); accepted in MBA program.
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• ACCT 5060: Auditing II

  3.00 Credits

  University of Wyoming

  
  An in-depth study of the financial statement audit and the professional responsibilities of public accountants. Covers professional standards, audit services, planning, internal control, audit testing including sampling, audit reports, the code of professional conduct, and the legal liability of auditors. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.
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