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Public Reporting and Research
RESEARCH
CLASS CODE: ACCTG 401 CREDITS:  3
DIVISION: BUSINESS & COMMUNICATION
DEPARTMENT: ACCOUNTING
GENERAL EDUCATION: This course does not fulfill a General Education requirement.

DESCRIPTION: This course is a project-oriented class that reviews the formation and regulation of private and public entities with an emphasis on applied research in financial reporting. Includes hands-on research of accounting standards, SEC regulations, and web-based products. Students will be expected to demonstrate proficiency in writing abilities and communication skills throughout this course.
TAUGHT: Winter, Fall
CONTENT AND TOPICS:

  • Applied research in financial reporting on various accounting issues

  • Corporate formation and governance

  • Practice before the Securities and Exchange Commission

  • Registration statements, going public, and listings with a public exchange

  • Periodic reporting of public companies including familiarity with 8-K, 10-Q, and
    10-K reports

  • Proxy statements

  • Contemporary accounting issues

  • Ethical and legal conduct in financial reporting
GOALS AND OBJECTIVES:

  1. Provide "hands-on" experience of financial accounting within the business environment including limited preparation of financial statements and public reports.

  2. Students are presented with case studies which help them develop a familiarity with research tools including the FARS database, SEC Manual, and various websites.

  3. Students develop communication skills in the written answers to case studies and the oral presentation of contemporary topics before the class.

  4. Students practice their interpersonal skills by working together in teams.
REQUIREMENTS: The course requires extensive reading of accounting literature, an understanding of financial accounting and the tools available to research accounting issues, the written submission of research cases in both formal and informal format, the drafting of periodic SEC reports, participation in class discussions, the leading of a class discussion on an assigned topic, and the ability to proactively interact with other students in team projects.
PREREQUISITES: ACCTG 301
OTHER:
EFFECTIVE DATE: August 2002