Courses

Prerequisite Courses

ACCT 581 Intermediate Financial Accounting I

A focus on the conceptual framework of financial reporting that emphasizes the accounting model, the rationale underlying generally accepted accounting principles, and the external disclosure consequences of corporate decisions. This course is offered during the fall semester. Prerequisite: Accounting 580 or equivalent. Course value: 3 semester hours.

ACCT 582 Intermediate Financial Accounting II

A continuation of Intermediate Financial Accounting with a focus on issues relating to the financial reporting by public corporations, stockholders equity, long-term liabilities, cash flow, and income reporting. This course is offered during the spring semester. Prerequisite: Intermediate Financial Accounting I. Course value: 3 semester hours.

ACCT 583 Auditing I

This course includes the environment of the auditing sector in business and the role of auditing in society. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisitions, evaluation, and documentation of audit evidence; and reports on the results of the auditing engagement. This course is offered during the fall semester. Prerequisite: Intermediate Financial Accounting II. Course value: 3 semester hours.

ACCT 584 Federal Taxation of Income

This course prepares students to examine the sources of tax law relating to individual taxpayers and to gain orientation and practical experience in preparing tax forms and meeting filing requirements. This course is offered during the spring semester. Prerequisite: Accounting 580 or equivalent. Course value: 3 semester hours.

ACCT 585 Advanced Financial Accounting

Financial accounting and reporting for selected noncorporate entities, such as partnerships and governmental units, and for multicorporate or consolidated business enterprises. Selected accounting topics concerning multinational enterprises will be introduced. Prerequisite: Intermediate Accounting II. Course value: 3 semester hours

Required Courses

ACCT 642 Advanced Taxation

A study of the taxation of corporations, partnerships, estates, and trusts. Addresses formation, distribution, combination, and liquidation issues. Prerequisite: Accounting 584 or equivalent. Course value: 3 semester hours.

ACCT 673 Advanced Auditing

An advanced study of the philosophy, history, and development of the auditor’s asset function with an emphasis on current literature. Students gain practical experience through the use of practice cases. Prerequisites: Accounting 583 or equivalent. Course value: 3 semester hours.

ACCT 675 Accounting Theory

This course is an in-depth study of financial accounting theory. It is designed to familiarize students with important issues facing the accounting profession, to examine in depth various solutions, and to strengthen student understanding of today’s critical issues in accounting theory. Prerequisite: Accounting 585 or equivalent. Course value: 3 semester hours.

ACCT 676 Governmental/ Non-Profit Accounting

Principles and applications appropriate to governmental and other non-profit institutions. Emphasis is on budgetary and fund accounting. Required if not taken as an undergraduate. Prerequisite: Accounting 580 or equivalent. Course value: 3 semester hours.

ACCT 681 Advanced Managerial Accounting

A study of responsibility accounting and the internal accounting report structure with some emphasis on the use of cost analysis and budgeting as a means for managerial control. Required if not taken as an undergraduate. Prerequisite: Accounting 580 or equivalent. Course value: 3 semester hours.

Electives

ACCT 620 Advanced Financial Accounting

Financial accounting and reporting for selected non-corporate entities, such as partnership and governmental units, and for multi-corporate or consolidated business enterprises. Selected accounting topics concerning multinational enterprises will be introduced. Course value: 3 semester hours.

ACCT 651 Accounting Residency I

Selected students will work full-time in accounting-based positions that will foster professional growth and maturity. Prerequisite: Permission of department chair. Course value: 3 semester hours.

ACCT 652 Accounting Residency II

Selected students will work full-time in accounting-based positions that will foster professional growth and maturity. Prerequisite: Permission of department chair. Course value: 6 semester hours.

ACCT 660 Public Accountancy Problems

This course involves intensive and comprehensive study of accounting principles, concepts, and practices and their application to topics normally dealt with by practicing public accountants. Course Value: 3 semester hours.

ACCT 677 Tax Planning and Research

A systematic approach to solving tax problems including the critical role of facts, the methodology of locating appropriate authority, and the communication of research finding. Also addresses the theory of taxation, tax policy considerations, tax planning issues, and the ethical/regulatory rules of tax practice. Prerequisite: Permission of instructor. Course value: 3 semester hours.

ACCT 678 Seminar in Valuation and Entrepreneurial Finance

Explores the theory and principles of valuation science with application to the valuation of closely-held businesses and early stage capital formation in the private equity markets. Prerequisite: 600-level finance course or permission of instructor. Course value: 3 semester hours.

ACCT 679 Financial Statement Analysis

Examines the components of financial statements from a user’s perspective. Emphasis is placed on assessment of the impact of accounting choices on investment and lending decisions. Also explores adjustments to financial statements made by financial analysts. Intermediate Financial Accounting is encouraged. Prerequisite: Permission of instructor. Course value: 3 semester hours.

ACCT 682 Fraud Examination

This course examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. In addition to covering the material in the textbook, students will work through cases, developing investigative strategies and seeking to prove how frauds were committed. Typically taught in the summer. Prerequisite: permission of instructor. Course value: 3 semester hours.

ACCT 683 Ethics in Accounting

The primary objectives of this course are to encourage students to think more independently and autonomously about ethics, fiduciary duties and the professional responsibilities of accountants in a variety of settings ranging from the traditional (financial statements and internal audits) to the less traditional (business valuation, litigation support, and assurance services). The course is designed to be reflective and writing intensive, focusing on audience awareness and the nuances of language. Typically taught in the summer. Prerequisite: permission of instructor. Course value: 3 semester hours.

ACCT 696 Federal Estate and Gift Taxation

This course introduces students to concepts and procedures for estate and gift tax planning. This prepares students to examine the relevant facts of an individual in order to create a plan that is best suited for their needs. This course is typically taught in the summer. Prerequisite: Federal Taxation of Individual Income. Course value: 3 credit hours.