ACCT - Accounting

ACCT 201 Principles of Financial Accounting

A study of the nature and purpose of accounting in modern business organizations with emphasis on business income and financial position measurement.

3

ACCT 202 Principles of Managerial Accounting

A study of the objectives, preparation and uses of managerial accounting information. Emphasis is on the measurement, allocation, and reporting of costs to identify and solve business problems.

3

Prerequisites

ACCT 201

ACCT 301 Intermediate Accounting I

An in-depth study of the theory and application of generally accepted accounting principles. Emphasis is given to the environment of financial accounting including the standard setting process and the conceptual framework. Specific topics include the time value of money, receivables, inventories, long-term assets, and current liabilities, intangibles, and contingencies.

3

Prerequisites

ACCT 201 and ACCT 202

ACCT 302 Intermediate Accounting II

A challenging course including the rigorous study of theory and application of generally accepted accounting principles to complex accounting topics including stockholders' equity, revenue recognition, earnings per share, pensions, leases, accounting for taxes, accounting changes and error analysis, and cash flows.

3

Prerequisites

ACCT 301

ACCT 303 Cost Management

A study of the concepts and techniques of management and cost accounting including cost-volume-profit analysis, various product costing methods, cost behavior and allocation, and other internal accounting information needs for management decision-making. Computer software is used in solving application problems.

3

Prerequisites

ACCT 201 and ACCT 202

ACCT 304 Taxation I

An in-depth study of U.S. taxation of individuals including tax policy considerations and the historical development of tax law. The provisions of the Internal Revenue Code and related regulations will be used extensively.

3

Prerequisites

ACCT 201 and ACCT 202

ACCT 305 Taxation II

An in-depth discussion of federal income taxation of multi-national corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined. Other topics discussed include: special tax assessments like the alternative minimum tax, the personal holding company tax, and the accumulated earnings tax, S corporations, taxation of international transactions, and tax research.

3

Prerequisites

ACCT 304

ACCT 307 Data Analytics In Accounting

This course examines how the wealth of data generated by computerized accounting information systems can be analyzed and visualized to prepare stakeholder reports and facilitate timely decision-making.

3

Prerequisites

ACCT 201 and ACCT 202 and (CSIT 104 or CSIT 151)

ACCT 311 Business Law I

A general study of the functions and procedures of law. Included will be a detailed analysis of legal principles governing contracts, torts, agency and business organizations. The course represents the first half of the Business Law sequence. It is designed to provide accounting students with the required knowledge and theory for the CPA examination, by paying particular attention to practical business law problems involving the application of legal principles.

3

Prerequisites

ACCT 201

ACCT 312 Business Law II

A continuation of the study of law begun in ACCT 311. Topics covered include Uniform Commercial Code subjects such as commercial paper, secured transactions, and sales, and other areas of law including bankruptcy, debtor/creditor relations, product liability, estate and trust law, and property, accountant liability and international law. Continuing attention is given to particular issues involving application of the principles discussed.

3

Prerequisites

ACCT 311

ACCT 380 Internship

The course provides credit to students for professional experiences which are closely related to their field of study. Enrollment is to be arranged with an appropriate instructor. Permission of departmental internship coordinator and junior standing.

1-9

ACCT 401 Advanced Accounting

Extension of financial accounting to the study of additional accounting entities such as partnerships and consolidated and multi-national firms. Topics include accounting for mergers and acquisitions, consolidated financial statements, international transactions, and an introduction to fund accounting.

3

Prerequisites

ACCT 301 and ACCT 302

ACCT 405 Auditing

A study of the standards, procedures, strategies, and reporting used in the financial audit process. The environment in which the auditor functions is considered, including regulatory requirements, professional ethics, legal liability, and the business entity. The completion of a computerized audit case is required in the course.

3

Prerequisites

ACCT 301 and ACCT 307

ACCT 407 Accounting Information Systems II

A study of the concepts underlying Accounting Information Systems (AIS), including current developments in the information systems field, particularly with respect to databases, networking, and enterprise systems. Terminology, reports, documents, procedures, systems development and controls inherent in a modern AIS will be studied.

3

Prerequisites

ACCT 301 and ACCT 307

ACCT 430 Independent Study

A course for highly motivated students to undertake, under guidance, special studies of areas of accounting which are not normally covered in other courses. Permission of instructor.

1-3

ACCT 440 Accounting Theory & Research

A study of financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and contemporary financial report issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted with results presented for critical analysis.

3

Prerequisites

ACCT 301 and ACCT 302

ACCT 450 Senior Seminar

Seminar dealing with contemporary problems in the field of accounting. The course is designed so that students may utilize what they have learned in previous accounting courses. The seminar also serves to introduce students to interdisciplinary approaches in problem-solving and lead to possible areas of graduate or professional work. Topics will vary from semester to semester. Permission of instructor or senior standing.

1-3

ACCT 455 Adv Auditing & Fraud Examination

A study of internal control in an information technology environment; audit sampling; integrated, internal, operational, and compliance audits; non-audit assurance services; and fraud examination.

3

Prerequisites

ACCT 405 and ACCT 407

ACCT 500 Accounting Theory

Seminar in financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and empirical research on financial reporting issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted, with results presented for critical analysis.

3

Prerequisites

ACCT 302

ACCT 510 Research Seminar in Accounting

Introduces students to accounting research by combining a study of the methodology, execution, statistical analysis and reporting of applied research and the practical application of research methods to a real-world business situation. The course provides a forum for exploration, discussion, and debate of current issues and events in the field. Students will propose, design, and execute an applied research project that will culminate with the presentation of the final research report.

3

Prerequisites

(ECON 200 or BUAD 200) and ACCT 500

ACCT 520 Accounting Information Systems

An introduction to the concepts underlying Accounting Information Systems, especially those that relate to managerial decision-making and accounting. Students will discuss current developments in the information systems field particularly with databases, networking, and enterprise systems. Terminology, reports, documents, procedures, systems development and controls inherent in a modern AIS will be studied and practiced with hands-on applications.

3

Prerequisites

BUAD 261 and ACCT 302 and ACCT 303

ACCT 530 Advanced Auditing

An advanced examination of the latest function of public accountants, focusing on technology, risk, and changing audit approaches, including statistical sampling, computer auditing, evaluation of audit risk, ethics, and international aspects of auditing. Generalized audit software will give students experience with applications relevant to applications used in the field.

3

Prerequisites

ECON 200 and ACCT 405

ACCT 540 Tax Accounting

An introduction to the coordination of financial and tax accounting. Topics covered include cash and accrual methods, installment reporting, inventories, LIFO, changes in accounting methods, accounting periods, time value of money, and annual/transactional accounting concepts.

3

Prerequisites

ACCT 302 and ACCT 305

ACCT 550 Advanced Cost Management

Applications-based analysis of current management accounting topics and techniques including activity-based management, value chain analysis, capacity management, quality control, target costing, and benchmarking. A case analysis approach is utilized.

3

Prerequisites

ACCT 303

ACCT 560 Seminar in Accounting

An examination of problems and issues of current concern in accounting. Recent contributions to theory, research, and practice will be investigated and discussed.

3

Prerequisites

ACCT 500

ACCT 570 Tax Procedure and Research

A survey of tax procedure topics including IRS and Treasury Department rulemaking, confidentiality and disclosure, audits and appeals, returns and statutes of limitations, civil tax litigation, penalties and interest, tax crimes, and the standards and hazards of tax practice. Research topics include sources of tax law (administrative, legislative and judicial) and research resources (public and private).

3

Prerequisites

ACCT 305

ACCT 580 Internship in Accounting

An opportunity for students to gain professional experience in public, corporate, or not-for-profit accounting while completing the graduate degree. Internships must be approved and coordinated through the School of Business. No more than 3 hours of internship credit may be applied to the graduate degree.

3

Prerequisites

ACCT 500