课程
这里列出的课程描述并不能保证某一课程在某一学期开设。请参阅学生链接上公布的课程时间表，以确认实际授课的课程以及具体的课程会议日期和时间。
在
- 财务会计在编制财务状况表、损益表和现金流量表时所使用的财务报表和会计程序的基本概念。强调对已公布的财务报表的解释、分析和评价。
- QST AC 222：管理会计大二要求。介绍现代管理会计的基本原则、方法和挑战。涵盖了传统的主题，如工作订单成本，成本-数量-利润分析，预算和方差分析，盈利能力分析，决策的相关成本，成本加定价，以及新兴的主题，如作业成本（ABC）会计。材料是从学生准备使用管理会计信息作为管理者，支持决策（如定价，产品组合，采购和技术决策）和短期和长期规划的角度来检查的，并衡量，评估和奖励绩效。强调会计技术和其他组织活动（如战略和动机）之间的关系。
- QST AC 347：中级会计I需要会计集中。通过学习会计概念框架、流动资产和非流动资产的确认和计量、收入确认以及损益表和资产负债表的编制，为解决财务报告问题提供基础。
- QST AC 348：中级会计II需要会计集中。通过澳门威尼斯人注册网站研究负债（包括养老金、债券和租赁）、期间税收分配、股东权益和现金流量表，继续为解决财务报告问题提供基础。
- QST AC 410：公司财务报告与分析本课程旨在向非会计专业的学生教授高级财务报告和分析。学生将接触到高级财务会计主题，从而学习阅读和分析公司财务报告，并将这些信息应用于许多商业分析环境。
- QST AC 414：财务报表分析分析公司财务报表。包括盈利能力分析、流动性和偿付能力分析、公司报告中管理层的激励以及有效资本市场中会计信息的使用。4 cr。
- QST AC 420：金融分析导论商业世界充斥着数据。本课程将使学生掌握会计、金融和经济学中的数据分析工具、技能、概念和技术，帮助他们理解基本的商业问题。他们将使用财务报告和资本市场数据集，设计和批评财务决策的统计分析。本课程将为学生提供用Python编写代码的基本能力，并应用这些技能来定义、分类和构建专注于财务报告和金融市场数据的数据集；并使用这些数据来分析和预测企业和市场的结果，以及识别这种分析的局限性。4 cr。
- QST AC 430: Accounting Research
Develops and practices research skills required of an accounting professional. Use accounting-related resources to research and understand accounting reporting issues and authoritative guidance for application of GAAP. - QST AC 445: Advanced Managerial Accounting
Integrates knowledge from the fields of accounting, economics, and finance to investigate current issues related to management control, financial analysis and valuation, corporate governance, and strategic cost analysis. - QST AC 469: Principles of Income Taxation I
Federal income tax law common to all taxpayers: individuals, partnerships, and corporations. Tax returns for individuals. Topics include tax accounting, income to be included and excluded in returns, tax deductions, ordinary and capital gains and losses, inventories, installment sales, depreciation, bad debts, and other losses. - QST AC 498: Directed Study: Accounting
Directed study in Accounting. 2 or 4 credits. Application available on the UDC website. - QST AC 541: Advanced Accounting
Examines accounting issues relating to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign-currency transactions and hedging exchange risk, translating foreign subsidiaries' local currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting. - QST AC 565: Auditing
Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply those concepts to audit and assurance services through financial statement audits. 4 cr. - QST AC 579: Principles of Income Taxation II
Certain common and special Federal tax laws for individuals, partnerships, corporations, estates, trusts, and miscellaneous entities. Topics include income tax returns for partnerships, business corporations, special corporations, decedents, estates, and trusts. Survey coverage of corporate liquidations, pension and profit-sharing plans, IRS audits, and estate and gift taxes. - QST AC 710: Financial Reporting and Analysis
An introduction to financial accounting and how organizations provide financial information to external users (stockholders, creditors, and analysts). The focus is on understanding the impact of business activities and accounting choices on financial statements, and analyzing financial statements to infer the business activities undertaken. Topics covered include income statement and balance sheet format, purposes, and limitations; statement of cash flows; and analysis of the impact of different business models on financial performance. - QST AC 711: Financial Reporting and Control
An introduction to accounting, and an examination of how it helps in decision-making. Financial accounting (information needs of stockholders, creditors, and analysts) and managerial accounting (information needs of managers) are stressed equally. Topics covered include income statement and balance sheet format, purposes, and limitations; statement of cash flows; analysis of financial statements; cost behavior; use of relevant costs in decision making; budgeting; and divisional performance measurement. - QST AC 814: Financial Statement Analysis & Investor Decisions
This course is designed to develop skills in interpreting and analyzing the financial reports prepared by firms for investors and creditors. The following topics are covered: 1) analyzing profitability and risk , (2) understanding the major accounting choices affecting financial statements and managerial incentives that influence these choices, (3) assessing the quality of earnings, (4) using cash-flow based and earnings-based valuation models. The course also includes a brief review of some important accounting principles, emphasizing areas that were not covered in AC710. [Lectures, exercises, exams, and project.] - 管理会计关注的是利用会计数据进行计划、决策和控制。本课程旨在为那些将通过使用会计系统做出商业决策、评估业务单位和评估他人（或被评估）的个人提供入门课程。主题包括：(1)了解成本的行为方式以及如何在决策中使用成本；(2)了解不同类型的决策有用管理会计信息的性质、目的和重要性；(3)理解用于产生决策有用的管理会计信息的基本定量工具和技术，用于成本管理和管理控制目的；(4)在管理会计信息支持的基础上做出明智的战略和经营决策。
- QST AC 831：综合报告本课程介绍可持续发展报告。我们将澳门威尼斯人注册网站研究不断发展的信息披露协议：综合报告、可持续会计准则、温室气体排放、碳信息披露项目和全球报告倡议。学生将学习可持续发展信息披露的范围，培养批判性思考的能力，并获得实施这些信息所面临挑战的知识。
- QST AC 841：高级会计：检查与企业合并和国外经营相关的会计原则和实践（并购会计，构建合并财务报表，记录外币交易和对冲外汇风险，翻译外国子公司的当地货币财务报表），业务部门，为地方政府报告，以及美国证券交易委员会和国际标准对财务报告的影响。满足w/本科生AC541
