Courses

ACCT 2013. Accounting Principles (Sp, Su, Fa). 3 Hours.

Introduction of accounting as an information system with emphasis on processing and presenting information in the form of financial statements for use in decision making. The course emphasizes business processes and double entry accounting. Prerequisite: ISYS 1120 or ISYS 1123, and MATH 2053 or MATH 2554, and WCOB 1111 (for business majors) each with a grade of C or better.

ACCT 2013H. Honors Accounting Principles (Sp, Fa). 3 Hours.

Introduction of accounting as an information system with emphasis on processing and presenting information in the form of financial statements for use in decision making. The course emphasizes business processes and double entry accounting. Prerequisite: ISYS 1120 or ISYS 1123, and MATH 2053 or MATH 2554, and WCOB 1111 (for business majors) each with a grade of C or better.

This course is equivalent to ACCT 2013.

ACCT 2023. Accounting Principles II (Sp, Su, Fa). 3 Hours.

In this course we study managerial accounting concepts and their use in business decisions. We will examine the development and analysis of cost information for management use in decision-making, income determination, and performance evaluation. Prerequisite: ACCT 2013 with a grade of C or better.

ACCT 310V. Accounting Internship (Sp, Su, Fa). 1-3 Hour.

This class is designed to give students an internship opportunity to combine their formal academic preparation with an exposure to the accounting profession. Prerequisite: ACCT 3723. May be repeated for up to 3 hours of degree credit.

ACCT 3533. Accounting Technology (Sp, Fa). 3 Hours.

This course provides an overview of accounting information systems and illustrates the importance of technology to accountants. Students are exposed to a variety of information technologies including manual, file-oriented, and database systems. The relative advantages and disadvantages of each type of system are highlighted and discussed. Prerequisite: ACCT 2013 with a grade of B or better.

ACCT 3723. Intermediate Accounting I (Sp, Fa). 3 Hours.

This course is designed to study the theoretical basis for financial accounting concepts and principles related to financial reporting. This course emphasizes researching technical accounting pronouncements for application to external financial reporting issues. Corequisite: WCOB 2043 or FINN 3043. Prerequisite: ACCT 2013 with a grade of B or better.

ACCT 3753. Intermediate Accounting II (Sp). 3 Hours.

This is the second financial accounting course designed to continue study of financial accounting concepts and principles. This course emphasizes research of technical accounting pronouncements for application to external financial reporting issues. Prerequisite: ACCT 3723 with a grade of "C" or better.

ACCT 3843. Fundamentals of Taxation I (Sp, Fa). 3 Hours.

Introduction to federal income taxation with a focus on individuals, including basic tax concepts, income tax principles applicable to individual taxpayers, primary tax law authorities, tax research techniques, and tax planning strategies. Prerequisite: ACCT 2013 with a grade of B or better.

ACCT 4003H. Honors Accounting Colloquium (Fa). 3 Hours.

Explores events, concepts and/or new developments in the field of accounting. Prerequisite: Senior standing and ACCT 3723 with a grade of C or better.

ACCT 410V. Special Topics in Accounting (Irregular). 1-3 Hour.

Explore current events, concepts and new developments relevant to Accounting not available in other courses. Prerequisite: ACCT 3723 with a grade of "C" or better. May be repeated for degree credit.

ACCT 4203. Fundamentals of Taxation II (Sp, Fa). 3 Hours.

Study of federal income taxation with a focus on entities other than individuals (C corporations, S corporations, partnerships, estates, and trusts) as well as an introduction to federal transfer taxes, state and local taxes, and multinational tax issues, including applicable tax principles and continued development of tax research techniques, and tax planning strategies. Prerequisite: ACCT 3723 and ACCT 3843 each with a grade of C or better.

ACCT 449V. Special Topics in Accounting (Irregular). 1-3 Hour.

Seminar in current topics not covered in other courses. Students may enroll in one or more units. Prerequisite: Junior standing. May be repeated for up to 3 hours of degree credit.

ACCT 4673. Product, Project and Service Costing (Fa). 3 Hours.

Cost systems with emphasis on information generation for cost management of products, projects and services. The course includes spreadsheet and other computer program analysis. Prerequisite: ACCT 2023 or ACCT 3613 and ACCT 3723 each with grades of C or better.

ACCT 4703. Governmental/Nonprofit Accounting (Irregular). 3 Hours.

The course will critically examine current issues in governmental and non-profit accounting, financial statement compliance and control for governmental and non-profit entities, and auditing for government and other non-profit organizations. Topics will include examination of state and local government accounting and reporting; sources and applications of taxes and program resources; not-for-profit organization accounting including taxation, regulatory, performance, and compliance issues; industry specific issues in accounting for health care organizations and colleges and universities; and federal governmental accounting. The course will also examine the application processes and compliance procedures for not-for-profit organizations and grants, and will provide a brief introduction to urban planning and economics. Prerequisite: ACCT 2013, ACCT 2023 and ACT 3723, each with a grade of "C" or better.

ACCT 4753. Intermediate Accounting III (Sp, Fa). 3 Hours.

The objective of this course is to continue to build the student's understanding of financial accounting and preparation for the Financial Accounting Reporting section of the CPA examination. Prerequisite: ACCT 3753 with a grade of C or better.

ACCT 4883. Energy Accounting (Irregular). 3 Hours.

This course covers the basic issues of accounting and financial reporting for energy issues including hydrocarbon production, processing and sales as well as accounting for wind, solar and other alternative energy sources. Covers national and international energy policy, relevant public policy, environmental and geological issues,and considers environmental law, climate and economic topics relevant to energy topics. Prerequisite: ACCT 3723 and ACCT 3753 each with a grade of B or better. Admission to the MAcc program for the graduate section.

ACCT 4963. Audit and Assurance Services (Sp). 3 Hours.

Professional standards and procedures as applied to external and internal assurance engagements. Including coverage of the economic role of assurance providers, engagement planning, risk assessment, evidence gathering, and reporting. Prerequisite: ACCT 3723 with a grade of "C" or better.

ACCT 5223. Accounting for Supply Chain & Retail Organizations (Fa). 3 Hours.

Highlights the role played by accounting information in managing supply chains and retail operations. Provides tools for managing cost flows, including activity-based costing, retail accounting, and operational budgeting. Focuses on improving decision making processes, and linking the impact of retail/supply chain decisions to financial statements and shareholder value.

ACCT 5263. Financial Statement Analysis for Executives (Su). 3 Hours.

This course provides a framework for understanding the intersection between business strategy, accounting, economics, and finance. Using historical financial statements as the primary information input, you will employ tools that enable you to better understand the drivers of current performance and risk, forecast future performance, and construct a value estimate. These tools can be applied in a number of contexts including equity valuation, project selection, and managerial evaluation.

ACCT 5323. An Introduction to Academic Accounting Research (Irregular). 3 Hours.

This course is designed to provide students with a better understanding of the financial reporting environment. This includes the incentives of various constituencies (including investors, lenders, financial analysts, managers, labor unions, regulators, and auditors) as well as the consequences of financial reporting for these parties.

ACCT 535V. Professional Accounting Internship (Sp, Su, Fa). 1-3 Hour.

This course allows a student to experience an internship within a business and benefit from the applied experience. The internship may be designed to offer a wide range of professional accounting experiences in Industry or Public Accounting. The internship must be supervised by a faculty member as well as a member of the firm. MACC Director approval required. May be repeated for up to 6 hours of degree credit. Prerequisite: Departmental consent. May be repeated for up to 6 hours of degree credit.

ACCT 5413. Advanced Financial Accounting (Sp). 3 Hours.

Integrated course which examines the financial reporting, tax, managerial, systems and auditing aspects of major corporate restructurings arising from events such as mergers, acquisitions, spinoffs, reorganizations and downsizing. Prerequisite: ACCT 3753 with a grade of "C" or better.

ACCT 5433. Fraud Prevention and Detection (Sp). 3 Hours.

An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. Prerequisite: MBAD 512V with a grade of "C" or better.

ACCT 5443. Asset Management (Irregular). 3 Hours.

Managing assets to achieve corporate strategy. Included are issues such as strategy formulation, acquisition processes, internal controls, system requirements, accounting measurements, inventory models, re-engineering, capital budgeting, tax issues, and discussion of current business events that have ethical implications. Prerequisite: MBAD 513V with a grade of "C" or better.

ACCT 5463. Financial Statement Analysis (Sp). 3 Hours.

This course provides a framework for understanding the current economic position and future prospects of firms using corporate financial statements. Specifically, the student will study financial statements and their related footnotes in order to understand the drivers of current performance and risk, forecast future performance, and estimate the intrinsic value implied by those forecasts. These tools can be applied in a number of contexts including equity valuation, project selection, managerial evaluation, and corporate financial statement audits. Prerequisite: ACCT 3723 with a grade of "C" or better.

ACCT 5483. Financial Accounting Research and Theory (Irregular). 3 Hours.

This course explores our contemporary understanding of financial reporting incentives and outcomes. The course draws upon existing research on the determinants and consequences of financial reporting and examines the roles of various constituents including investors, lenders, financial analysts, managers, regulators, and auditors within the financial reporting environment.Prerequisite: Graduate standing and MAcc Director consent.

ACCT 549V. Special Topics in Accounting (Irregular). 1-3 Hour.

Seminar in current topics not covered in other courses. Students may enroll in one or more units. May be repeated for up to 3 hours of degree credit.

ACCT 5523. Advanced Accounting Information Systems (Irregular). 3 Hours.

This course describes accounting systems in technologically advanced environments. Controls and other technical design considerations are described for the input, processing, storage, and reporting of accounting information. Special topics, such as expert systems and artificial intelligence applications in financial accounting, auditing, and tax also receive considerable attention. Prerequisite: MBAD 512V with a grade of "C" or better.

ACCT 5703. Governmental/Nonprofit Accounting (Irregular). 3 Hours.

The course will critically examine current issues in governmental and non-profit accounting, financial statement compliance and control for governmental and non-profit entities, and auditing for government and other non-profit organizations. Topics will include examination of state and local government accounting and reporting; sources and applications of taxes and program resources; not-for-profit organization accounting including taxation, regulatory, performance, and compliance issues; industry specific issues in accounting for health care organizations and colleges and universities; and federal governmental accounting. The course will also examine the application processes and compliance procedures for not-for-profit organizations and grants, and will provide a brief introduction to urban planning and economics.Prerequisite: ACCT 2013, ACCT 2023, and ACCT 3723 each with a grade of C or better.

ACCT 5873. Advanced Taxation (Fa). 3 Hours.

In-depth coverage of the tax treatment of corporations including advanced tax issues. Introduction to tax research including the organization and authority of tax law; accessing and using the tax law; and, applying tax law to taxpayer scenarios. Prerequisite: ACCT 3843 or equivalent with a grade of "C" or better.

ACCT 5883. Individual Tax Planning (Sp). 3 Hours.

In-depth coverage of the tax treatment of passthrough business entities including advanced tax issues. Overview of the income tax treatment of estates and trusts. Overview of the essentials of estate and gift taxation. Prerequisite: MBAD 512V or ACCT 3843 each with a grade of "C" or better.

ACCT 5893. Multi-jurisdictional Tax Issues (Sp). 3 Hours.

This course provides an in-depth examination of multi-jurisdictional tax issues including U.S. federal income taxation of inbound and outbound transactions, state and local taxation, and multi-jurisdictional tax policy issues. Pre- or Corequisite: ACCT 5873.

ACCT 5953. Auditing Standards (Fa). 3 Hours.

Professional aspects of financial statement auditing and registered auditors. Including ethics and legal responsibilities; internal control testing; critical evaluation of evidence; application of sampling; and reporting problems. Prerequisite: ACCT 4963 with a grade of "C" or better.

ACCT 6013. Graduate Colloquium (Irregular). 3 Hours.

Presentation and critique of research papers and proposals. May be repeated for up to 9 hours of degree credit.

ACCT 6033. Accounting Research Seminar I (Irregular). 3 Hours.

First course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, managerial accounting, behavioral accounting,.

ACCT 6133. Accounting Research Seminar II (Irregular). 3 Hours.

Second course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT 6233. Accounting Research Seminar III (Irregular). 3 Hours.

Third course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT 636V. Special Problems in Accounting (Sp, Fa). 1-6 Hour.

Special research project under supervision of a graduate faculty member.

ACCT 6433. Accounting Research Seminar IV (Irregular). 3 Hours.

Fourth course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT 6633. Accounting Research Seminar V (Irregular). 3 Hours.

Fifth course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT 700V. Doctoral Dissertation (Sp, Fa). 1-18 Hour.

Prerequisite: Candidacy.