Accounting (ACCT) Graduate Course Descriptions
ACCT 505. Fraud and Forensic Accounting.
Principles of detecting fraudulent financial reporting and occupational fraud. Prereq.: 292. 3 credits DEMAND.
ACCT 527. International Accounting and Finance.
On the basis of analysis of annual reports, students will be given an overview of the differences existing in financial reporting systems in foreign countries. Insight into the state-of-the-art techniques in risk adjusted capital budgeting. Prereq.: 291, 292, FIRE 371. 3 credits DEMAND.
ACCT 550. Personal Taxation.
Federal income taxation of individuals including gifts, estates, and trusts. Prereq.: 292. 3 credits F.
ACCT 551. Business Taxation.
Federal income taxation of business organizations including corporations and partnerships. Property transactions and other business topics. Prereq.: 292, 450. 3 credits F, S.
ACCT 570. Securities and Exchange Commission Accounting and Reporting.
Corporate governance, SEC rules and issues regarding financial reporting and investor communication. Prereq.: 292. 3 credits DEMAND.
ACCT 580. Accounting Information System II.
Accounting information and control systems that increase the operational efficiency and reliability of financial information. Prereq.: 380; ďCĒ or better in 383 or permission of instructor. 3 credits DEMAND.
ACCT 581. Advanced Accounting.
Accounting for business combinations, consolidated financial statements, and partnerships. Prereq.: C or better in 382. 3 credits S.
ACCT 584. Governmental and Not-For-Profit Accounting.
Fund accounting as applied to governmental and not-for-profit entities. Prereq.: "C" or better in 382 or permission of instructor. 3 credits F.
ACCT 585. Corporate Governance.
Develop an understanding of corporate organizations and responsibilities of parties within the corporation. Gain an understanding of Sarbanes Oxley. Develop an understanding of corporate topics and research necessary to communicate and coordinate financial reporting. Prereq.: 292 plus 90 credits completed. 3 credits DEMAND.
ACCT 586. Financial Auditing.
Nature of the audit function, nature of audit evidence, audit standards and procedures, professional ethics, and audit reports. Prereq.: C or better in 382. 3 credits F, S.
ACCT 587. Operational Auditing.
Nature of internal and operational auditing, performance of an operational audit. Prereq.: MGMT 301, 383, FIRE 371, MKTG 320 or permission of instructor. 3 credits S.
ACCT 589. Financial Accounting Theory.
Development of financial accounting theory and current conceptual framework. Review FASBís and LASBís standard setting processes. Theoretical evaluation of current financial reporting standards. Prereq.: 382 or currently enrolled in 382 or permission of instructor. 3 credits DEMAND.
ACCT 590. Current Topics in Accounting.
Current developments, trends and issues in accounting. May be repeated with different topics to a maximum of 9 credits. Prereq.: permission of department. 1-3 credits DEMAND.
ACCT 591. Accounting Principles.
External and internal financial reporting systems and their roles in planning, control, and evaluation of management action. (For admitted graduate students only.) 3 credits F.
ACCT 593. International Accounting.
Accounting theory and practice, taxation, and special reporting problems of several major industrial countries. Multinational corporate accounting problems. 3 credits S.
ACCT 598. Business Consulting.
Teams of students work as consultants to area businesses and nonprofit organizations to diagnose and solve actual business problems. Written and oral report. Prereq.: 292, BCIS 240, 241, FIRE 371, MGMT 301, MKTG 320. Permission of department. 3 credits F, S.
Accounting (ACCT) Courses for Graduate Students Only
Note: Students registering in 600-level accounting classes must have permission of the department.
ACCT 605. Business Seminar-Accounting.
Selected topics related to accounting theory and practice. Consent of department chairperson. 3 credits DEMAND.
ACCT 680. Professional Research.
A research seminar for graduate students. 1-3 credits DEMAND.
ACCT 682. Advanced Managerial Accounting.
Managerial accounting applications and cost accounting concepts with emphasis on achieving goals of the firm. 3 credits DEMAND.
ACCT 688. Advanced Managerial Information Systems.
This course explores applications of advanced information technology to accounting information systems and controls, and introduces fundamentals of systems research methodology and advanced systems development environments. 3 credits DEMAND.
ACCT 692. Advanced Financial Accounting Seminar.
Advanced study of institutions which currently impact the development of financial accounting and reporting standards. 3 credits DEMAND.
ACCT 693. Advanced Tax Seminar.
Study of federal tax system involving theory and evolution, including comprehensive coverage of taxation of corporate distributions, liquidations and reorganizations, estates and trusts, and tax research. 3 credits S, DEMAND.
ACCT 694. Advanced Auditing Seminar.
Advanced study of auditing in an EDP environment. Planning, evaluation of internal controls, use of computer audit techniques, statistical sampling, documentation, and communication of audit findings will be emphasized. 3 credits S, DEMAND.