500

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.

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.

An in-depth discussion of federal income taxation of multinational corporations and partnerships. Tax issues connected to formation, operation, distributions, and liquidation will be examined.

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.

This course covers advanced financial accounting and reporting topics including business combinations, consolidated financial statements, intangibles, derivatives and hedge accounting, foreign currency translation, International Accounting Standards, bankruptcy and reorganization accounting, SEC reporting, and partnership accounting and reporting.

The course examines the relationship between economic events and the accounting view of those events. It focuses on the introductory application of accounting technologies used to collect and analyze accounting data sets. Students will build and develop skills in core accounting technologies enabling them to provide meaningful insights into accounting and business-related data.

The course focuses on the use of accounting technologies to enhance audit procedures. Students will learn the various technological tools utilized to solve audit problems.

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.

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

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).

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.