Chad Reed
Assistant Director of Master's Programs
Business Building creed@walton.uark.edu
Degrees Conferred:
Master of Accountancy (M.Acc.)
Master of Professional Accounting (M.P.Acc.)
Ph.D. in Business Administration (BADMPH)
Program Descriptions: The William T. Dillard Department of Accounting offers four graduate degree options, a Master of Accountancy, an integrated program combining the undergraduate Bachelor of Science in Business Administration with the Master of Accountancy, a Master of Professional Accounting and the Doctor of Philosophy in Business Administration with an area of study in Accounting. The programs are designed to provide professional preparation at the graduate level for students wishing to pursue accounting-oriented careers in public practice, industry, and government.
The Master of Accountancy (M.Acc.) program is accredited by the AACSB International – The Association to Advance Collegiate Schools of Business. AACSB accreditation assures quality and promotes excellence and continuous improvement in undergraduate and graduate education for business administration and accounting.
The Master of Accountancy program provides rigorous preparation at the graduate level for students to achieve success regardless of a chosen career path in public practice, industry, government, or academics. Students entering the program are expected to have an undergraduate degree or significant background in accounting. Building on the knowledge developed as an undergraduate, the M.Acc. courses are selected with a specific intent to broaden, extend, and integrate the student’s knowledge for potential doctoral-level career pursuits, including econometrics and statistics.
The M.Acc. program is a full-time program designed to be completed in one year.
Admission Requirements: Students must apply to and meet the admission requirements of the Graduate School of Business and be admitted by the departmental admissions committee. In addition to the Graduate School of Business requirements, students applying directly to the M.Acc. program must supply a valid GMAT score. Students admitted to the Integrated Master of Accountancy program (IMACC) who plan continuous enrollment into the M.Acc. program do not need to reapply but must submit an acceptable GMAT score.
Requirements for the Master of Accountancy Degree: Students entering the M.Acc. program are expected to have completed undergraduate coursework in statistics, mathematics, information systems, accounting, and business. Prior courses must either have been successfully completed within the five years prior to entry to the M.Acc. program, or the student must provide other evidence of current knowledge in these areas. Otherwise, applicants may be required to repeat or complete selected courses, in addition to their degree coursework. The degree program does not require a thesis or comprehensive exam. Successful completion of a Master of Accountancy Degree from the University of Arkansas can qualify a student to take relevant professional examinations.
Ordinarily, students must be enrolled for a minimum of 12 hours during consecutive fall/spring semesters.
Academic Standingand Dismissal: Please see the Graduate School ofBusinesspolicyfor more information.
The Master of Professional Accounting program provides rigorous preparation at the graduate level for students to achieve success in their chosen professional accounting career path in public practice, industry, or government. The core includes coursework related to accounting professionalism, analytic skillsets, and advanced financial accounting. Students may concentrate in one of three areas: Assurance and Analytics, Taxation, or Corporate Accounting. All concentrations provide opportunity for professional internship credit and can lead to educational qualification for the Certified Public Accounting exam. Examination and licensing requirements vary by state. Students should consult with the Department Examination advisor to develop a plan for qualification.
Admission Requirements: Students must apply to and meet the admission requirements of the Graduate School of Business and be admitted by the departmental admissions committee. Students entering the program are expected to have completed undergraduate business and accounting coursework. Prior courses must either have been successfully completed within the five years prior to entry to the program, or the student must provide other evidence of current knowledge in these areas. Otherwise, applicants may be required to repeat or complete selected courses, in addition to their degree coursework.
Requirements for the Master of Professional Accounting Degree: Students whose previous studies have fulfilled requirements of the common body of knowledge in business and accounting will be required to complete a minimum of 30 hours of graduate work. The required common body of knowledge in accounting includes introductory taxation, intermediate financial accounting, audit, and accounting information systems. The degree program does not require a thesis or comprehensive exam.
Academic Standingand Dismissal: Please see the Graduate School ofBusinesspolicyfor more information.
ACCT 5350V Professional Accounting Internship or General Graduate Business Elective
3
Total Hours
30
To ensure that students acquire the skills necessary for career success, the program strongly encourages all students to obtain additional training directly related to the Master of Professional Accounting program prior to graduation. Students are strongly encouraged, but not required, to complete an accounting internship for academic credit, ACCT 5350V . The program considers this training an integral part of the curriculum that allows for the practical application of the theoretical principles taught in accounting courses. If students do not participate in an internship experience, they can utilize three credit hours of general graduate business electives. Electives are chosen by the student in consultation with and approval of the Program Director in the Department of Accounting.
ISYS credits may apply toward the Graduate Certificate in Enterprise Systems. Students should consult the ISYS Department regarding certificate program eligibility.
Additional Requirements for the Assurance and Analytics Concentration
The Assurance & Analytics Concentration provides students with a foundation for applying technology and analytical methodologies to data-centric accounting environments. Students will be able to navigate data environments, employ analytical tools, and apply them to business decisions and risk analysis. Concentration is recommended for students pursuing the Information Systems and Controls CPA Exam discipline.
*ISYS credits may apply toward the Graduate Certificate in Enterprise Systems. Students should consult with the ISYS Department regarding certificate program eligibility.
Requirements for Master of Professional Accounting with Corporate Accounting Concentration
The Master of Professional Accounting program provides rigorous preparation at the graduate level for students to achieve success in their chosen professional accounting career path in public practice, industry, or government. The core includes coursework related to accounting professionalism, analytic skillsets, and advanced financial accounting. Students may concentrate in one of three areas: Assurance and Analytics, Taxation, or Corporate Accounting. All concentrations provide opportunity for professional internship credit and can lead to educational qualification for the Certified Public Accounting exam. Examination and licensing requirements vary by state. Students should consult with the Department Examination advisor to develop a plan for qualification.
Admission Requirements: Students must apply to and meet the admission requirements of the Graduate School of Business and be admitted by the departmental admissions committee. Students entering the program are expected to have completed undergraduate business and accounting coursework. Prior courses must either have been successfully completed within the five years prior to entry to the program, or the student must provide other evidence of current knowledge in these areas. Otherwise, applicants may be required to repeat or complete selected courses, in addition to their degree coursework.
Requirements for the Master of Professional Accounting Degree: Students whose previous studies have fulfilled requirements of the common body of knowledge in business and accounting will be required to complete a minimum of 30 hours of graduate work. The required common body of knowledge in accounting includes introductory taxation, intermediate financial accounting, audit, and accounting information systems. The degree program does not require a thesis or comprehensive exam.
Academic Standingand Dismissal: Please see the Graduate School ofBusinesspolicyfor more information.
ACCT 5350V Professional Accounting Internship or General Graduate Business Elective
3
Total Hours
30
To ensure that students acquire the skills necessary for career success, the program strongly encourages all students to obtain additional training directly related to the Master of Professional Accounting program prior to graduation. Students are strongly encouraged, but not required, to complete an accounting internship for academic credit, ACCT 5350V . The program considers this training an integral part of the curriculum that allows for the practical application of the theoretical principles taught in accounting courses. If students do not participate in an internship experience, they can utilize three credit hours of general graduate business electives. Electives are chosen by the student in consultation with and approval of the Program Director in the Department of Accounting.
ISYS credits may apply toward the Graduate Certificate in Enterprise Systems. Students should consult the ISYS Department regarding certificate program eligibility.
Additional Requirements for the Corporate Accounting Concentration
The Corporate Accounting Concentration provides students a broad foundation for understanding the production and use of accounting information in corporate business environments. Students in this concentration will acquire skills to navigate public reporting environments, internal business operations, and financial decision making. Concentration is recommended for students pursuing the Business Analysis and Reporting CPA Exam discipline.
The Master of Professional Accounting program provides rigorous preparation at the graduate level for students to achieve success in their chosen professional accounting career path in public practice, industry, or government. The core includes coursework related to accounting professionalism, analytic skillsets, and advanced financial accounting. Students may concentrate in one of three areas: Assurance and Analytics, Taxation, or Corporate Accounting. All concentrations provide opportunity for professional internship credit and can lead to educational qualification for the Certified Public Accounting exam. Examination and licensing requirements vary by state. Students should consult with the Department Examination advisor to develop a plan for qualification.
Admission Requirements: Students must apply to and meet the admission requirements of the Graduate School of Business and be admitted by the departmental admissions committee. Students entering the program are expected to have completed undergraduate business and accounting coursework. Prior courses must either have been successfully completed within the five years prior to entry to the program, or the student must provide other evidence of current knowledge in these areas. Otherwise, applicants may be required to repeat or complete selected courses, in addition to their degree coursework.
Requirements for the Master of Professional Accounting Degree: Students whose previous studies have fulfilled requirements of the common body of knowledge in business and accounting will be required to complete a minimum of 30 hours of graduate work. The required common body of knowledge in accounting includes introductory taxation, intermediate financial accounting, audit, and accounting information systems. The degree program does not require a thesis or comprehensive exam.
Academic Standingand Dismissal: Please see the Graduate School ofBusinesspolicyfor more information.
ACCT 5350V Professional Accounting Internship or General Graduate Business Elective
3
Total Hours
30
To ensure that students acquire the skills necessary for career success, the program strongly encourages all students to obtain additional training directly related to the Master of Professional Accounting program prior to graduation. Students are strongly encouraged, but not required, to complete an accounting internship for academic credit, ACCT 5350V . The program considers this training an integral part of the curriculum that allows for the practical application of the theoretical principles taught in accounting courses. If students do not participate in an internship experience, they can utilize three credit hours of general graduate business electives. Electives are chosen by the student in consultation with and approval of the Program Director in the Department of Accounting.
ISYS credits may apply toward the Graduate Certificate in Enterprise Systems. Students should consult the ISYS Department regarding certificate program eligibility.
Additional Requirements for the Taxation Concentration
The Tax Concentration provides students a broad foundation for understanding the taxation of entities and the relationship of taxes to the overall business decision process. Students will be able to analyze tax problems, interpret the relevant tax code, and identify tax strategies for complex tax situations and business scenarios. Concentration recommended for the Tax Compliance and Planning CPA exam discipline.
The integrated program to the Master of Accountancy is a five-year program of undergraduate and graduate coursework that allows outstanding students to earn the B.S.B.A. and the Master of Accountancy (M.Acc.) or Master of Professional Accounting (M.P.Ac.) degrees at the same time. The professional curriculum, which usually begins in the student’s junior year, includes specially designed accounting courses taught in relatively small classes by full-time faculty members. Students accepted into the integrated degree program may concurrently enroll in undergraduate and graduate level courses.
Because M.Acc./M.Pac. graduates are expected to become leaders in the accounting profession, highly motivated students with the personal qualities and intellectual capacity to establish successful careers in public accounting, industry, not-for-profit organizations, and higher education are encouraged to apply.
Admission
Students are admitted to the integrated program according to the following requirements. Admission is granted only for the fall semester; Feb. 15 of the Junior year is the application deadline for those who wish to begin the integrated program the following fall. Students interested in this program must have completed 90 credit hours of study towards the baccalaureate degree (including ACCT 20103, ACCT 37203 and ACCT 38403) by the Feb. 15 deadline.
Acceptance into the integrated program is based upon the discretion of the admissions committee. The committee considers the overall quality of the applications, including the overall grade point average and the grades in ACCT 20103, ACCT 37203 and ACCT 38403. In addition, they are expected to have already mastered basic accounting concepts or, demonstrated, with and official, Graduate Management Admission Test (GMAT) score, as well as other relevant examples of academic ability and leadership. To receive serious consideration by the admissions committee, a student should have a minimum GPA of 3.0 within the applicant’s overall university and accounting coursework. Due to the demand for seats in the program, the admissions committee selectively restricts admission into the program based upon the availability of instructional resources. Students must complete at least two long-session semesters in residence in the Master of Professional Accounting or Master of Accountancy program.
Transfer students will be handled on a case-by-case basis.
Satisfactory Progress
Students are expected to make continuous progress toward the degree by completing required accounting coursework each semester. Students who fail to meet the requirements for the M.P.Ac. or M.Acc. program must choose another major of study or finalize their B.S.B.A. in Accounting. Students will be notified before this action is taken and should meet with an academic advisor in the Undergraduate Programs Office upon notification.
Probation
A student is placed on probation if his or her grade point average in core undergraduate accounting courses falls below 3.00. Except with the consent of the M.Acc./M.P.Ac. Program Director a student on probation may not take graduate accounting courses.
Graduation
To receive an integrated B.S.B.A/M.Acc./M.P.Ac. degree, a student must have a grade point average of at least 3.00 in all coursework taken as part of the minimum 30-hour M.Acc. or M.P.Ac. degree. He or she must also have a grade point average in graduate accounting coursework of at least 3.00.
Degree Requirements
The requirements of B.S.B.A./M.Acc./M.P.Ac. Integrated program are:
Undergraduate coursework
Complete the B.S.B.A. degree requirements and Accounting Major Requirements detailed above.
Students are strongly encouraged, but not required, to participate in an accounting internship, ACCT 3100V, ACCT 310HV, or ACCT 5350V.
Graduate coursework
Students with appropriate backgrounds in business administration and economics and with an undergraduate concentration in accounting will be required to complete 30 semester hours of course work beyond the baccalaureate degree, at least 21 semester hours of which must be in courses reserved exclusively for graduate students..
All students must be enrolled for a minimum of 9 hours during consecutive fall/spring semesters during their graduate year. The student must be in residence a minimum of 24 weeks (see residency requirements of the Master of Arts/Master of Science).
Students must complete the specified graduate coursework of the M.Acc. or M.P.Ac. degrees as described in the Graduate Catalog.
The M.Acc./M.P.Ac. degree programs do not require a thesis. Successful completion of the integrated B.S.B.A/M.Acc./M.P.Ac. program from the University of Arkansas will qualify a student to take relevant professional examinations.
For further information, write to the M.Acc./M.P.Ac. Adviser, Department of Accounting, Walton College of Business, University of Arkansas, Fayetteville, AR 72701 or contact the Graduate School of Business at gsb@walton.uark.edu.
Admission Requirements: Students must apply to the Graduate School of Business and meet the requirements of both the Graduate School and the Graduate School of Business. Students must be admitted by the departmental admissions committee.
Program of Study: The nature of the program of study will vary somewhat depending upon the objective of the prospective candidate, but it will consist of a minimum of 72 graduate semester credit hours beyond the bachelor's degree and 42 graduate-only semester hours beyond the master's degree. Program requirements must balance credit hours for required coursework, research, and dissertation preparation.
The doctoral program in accounting consists of the following elements: course work, two summer papers, a comprehensive examination, and a dissertation. The latter involves an oral defense of both the dissertation proposal as well as the final dissertation. It is anticipated that all required course work, including required and supporting courses, will be completed in two and a half years (a total of 67 hours including 18 hours of dissertation credit). Students must recognize a joint responsibility in their preparation to perform research and, in some cases, may wish to take courses beyond those specified to strengthen their skills and abilities in fields that will contribute to successful completion of their dissertation.
Supporting Courses: Fifteen hours of supporting courses are selected by the student in consultation with the accounting doctoral program coordinator. Generally, such courses should be selected to meet the objectives of the student’s program and may be concentrated in a specific field in business or outside business (e.g. economics, finance, psychology, statistics, etc.).
Summer Papers: Students are required to complete summer papers during the first and second summers of their residence. The summer paper requirements are formalized in the set of required courses, students enroll in ACCT 6360V Special Problems in Accountingduring the first and second summers of their residence (see required courses above). The summer papers represent an opportunity to practice the development and execution of a complete research project under the guidance of an experienced faculty member or members. The resulting paper may be co-authored by the doctoral student and the faculty member or members.
Candidacy Examination: After satisfactory completion of all required course work, each Ph.D. student must pass a written candidacy examination prepared by the Doctoral Program Committee of the Department of Accounting and administered on a date selected by the Doctoral Program Committee. Each student is expected to take the written comprehensive exam within 36 months after starting coursework. If the written comprehensive examination is failed, it should be retaken within 6 months after the failure on a date selected by the Doctoral Program Committee of the Department of Accounting. If the written exam is failed a second time, and if the Doctoral Program Committee allows a third sitting, the examination must be retaken within 6 months after the second failure. Failure to satisfactorily complete the written comprehensive examination results in termination from the program.
Students must complete a minimum of 72 graduate credit hours beyond the bachelor’s degree and 42 graduate credit hours beyond the master’s degree. For students who apply to the degree program without a master’s degree, a minimum of 5 additional credit hours (selected in consultation with the Ph.D. coordinator) will be required to fulfill the full degree requirements to include approved graduate courses. Additional hours may be assessed in individual cases to meet specific coursework deficiencies.
Allee, Kristian, Ph.D., M.B.A. (Indiana University), B.S. (Brigham Young University), Associate Professor, Garrison/Wilson Chair in Accounting, 2016. Atwood, T. J., Ph.D. (University of Illinois), M.B.A. (University of Texas at Austin), B.S. (Western Kentucky University), Associate Professor, 2014. Bryan, Barry J., Ph.D. (Texas A&M University), M.B.A., B.S.B.A. (University of Arkansas), Teaching Professor, 2020. Cassell, Cory A., Ph.D. (Texas A&M University), M.S., B.S. (Trinity University), Professor, Ralph McQueen Distinguished Chair in Accounting, 2009, 2020. Crawley, Michael, Ph.D. (University of Texas at Austin), M.B.A., B.S. (Indiana University), Teaching Assistant Professor, 2016. Hayes, Thomas P., Ph.D. (University of North Texas), M.Acc. (University of Missouri), B.A. (Westminster College), Teaching Associate Professor, 2019. Henry, Erin E., Ph.D. (University of Connecticut), M.S. (University of Memphis), B.Acc. (Mississippi State University), Associate Professor, 2019, 2023. Jarnagin, Robyn, LL.M. (New York University), J.D., B.S. (University of Montana), Clinical Associate Professor, 2016, 2020. Peters, Gary F., Ph.D. (University of Oregon), M.S. (University of Missouri-Columbia), B.S. (Arkansas Tech University), Professor, S. Robson Walton Chair in Accounting, 2003, 2012. Petrone, Kim, J.D. (Northwestern University), B.A. (Southern Methodist University), Teaching Assistant Professor, 2012, 2020. Rawson, Caleb, Ph.D. (University of Colorado at Boulder), B.S. (Colorado Christian University), Assistant Professor, 2018. Raymundo, Fellipe, Ph.D. (University of Tennessee, University of Arkansas), M.A. (University of Arkansas), B.A. (Ibmec), Assistant Professor, 2020. Reed, Chad, M.Acc. (University of Missouri-Columbia), Instructor, 2022. Richardson, Vernon J., Ph.D. (University of Illinois-Urbana-Champaign), M.B.A., B.S. (Brigham Young University), Distinguished Professor, G. William Glezen Jr. Endowed Chair in Accounting, 2005, 2016. Rowe, Stephen, Ph.D. (University of Illinois), M.S. (Loyola University Chicago), B.A. (Covenant College), Associate Professor, 2016, 2020. Shipman, Jonathan, Ph.D. (University of Tennessee), B.S. (University of Central Arkansas), Associate Professor, 2015, 2019. Terrell, Katie, M.B.A. (University of Arkansas), B.A. (University of Central Arkansas), Instructor, 2012. Thomas, JaLynn D., B.S. (Louisiana Tech College Ruston Campus), Instructor, 2011. Ward, Ryane, J.D. (University of Arkansas), B.A. (University of Kansas), Instructor, 2022. Wiebe, Zac, Ph.D., M.Acc. (University of Kansas), B.S. (University of Saskatchewan), Assistant Professor, 2018.
Courses
ACCT 5100V. Special Topics in Accounting. 1-3 Hour.
Explore current events, concepts and new developments relevant to Accounting not available in other courses. Graduate degree credit will not be given for both ACCT 4100V and ACCT 5100V. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular) May be repeated for degree credit.
ACCT 51203. Corporate Governance and Professionalism. 3 Hours.
Aspects of corporate governance related to establishing an ethical corporate culture are addressed. The course examines various aspects of accounting and business ethics including frameworks for ethical reasoning; professional values - including integrity, objectivity, accounting independence, and professional skepticism; and other core values relevant for accountants. Accounting professional ethics codes and rules are also addressed. Corporate governance structures are examined. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 52203. MBA Accounting Analysis. 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. (Typically offered: Fall and Spring)
ACCT 52603. Financial Statement Analysis for Executives. 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. Not eligible for MAcc program students. Prerequisite: MBA Director consent. (Typically offered: Summer)
ACCT 5350V. Professional Accounting Internship. 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. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Fall, Spring and Summer) May be repeated for up to 6 hours of degree credit.
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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Spring)
ACCT 54303. Fraud Prevention and Detection. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 54403. Corporate Controllership. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 54803. Financial Accounting Research and Theory. 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 in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 5490V. Special Topics in Accounting. 1-3 Hour.
Seminar in current topics not covered in other courses. Students may enroll in one or more units. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular) May be repeated for up to 3 hours of degree credit.
ACCT 55203. Advanced Accounting Information Systems. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 56703. Product, Project and Service Costing. 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. Graduate degree credit will not be given for both ACCT 46703 and ACCT 56703. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Fall)
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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Irregular)
ACCT 58503. State and Local Taxation. 3 Hours.
This course provides an overview of the basic principles of state and local taxation and the federal constitutional limits for state and local taxing authorities. Emphasis will be on the impact on individuals and multistate entities of income tax, sales tax, property taxes and hybrid tax systems. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Spring)
ACCT 58603. Taxation of Flow-Through Entities. 3 Hours.
In-depth coverage of the federal tax treatment of pass-through entities and their owners, including Partnerships, LLCs, and S Corporations. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Spring)
ACCT 58703. Advanced Taxation. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Fall)
ACCT 58803. Tax Planning. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Spring)
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. Prerequisite: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Spring)
ACCT 59503. Auditing Standards. 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: Graduate standing in the Master of Accountancy or Master of Professional Accounting program. (Typically offered: Fall)
ACCT 60103. Graduate Colloquium. 3 Hours.
Presentation and critique of research papers and proposals. (Typically offered: Irregular) May be repeated for up to 9 hours of degree credit.
ACCT 60303. Accounting Research Seminar I. 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 and behavioral accounting. (Typically offered: Irregular)
ACCT 61303. Accounting Research Seminar II. 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 60303. (Typically offered: Irregular)
ACCT 62303. Accounting Research Seminar III. 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 60303. (Typically offered: Irregular)
ACCT 6360V. Special Problems in Accounting. 1-6 Hour.
Special research project under supervision of a graduate faculty member. (Typically offered: Fall and Spring)
ACCT 64303. Accounting Research Seminar IV. 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 60303. (Typically offered: Irregular)
ACCT 66303. Accounting Research Seminar V. 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 60303. (Typically offered: Irregular)
ACCT 7000V. Doctoral Dissertation. 1-18 Hour.
Doctoral dissertation. Prerequisite: Candidacy. (Typically offered: Fall and Spring) May be repeated for degree credit.
