Graduate Degree Programs
ACCTG 403
Auditing (3) Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 403W
Auditing (3) Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 404
Managerial Accounting: Economic Perspective (3) Accounting techniques as planning, control, and motivating devices in business and other organizations; accounting data for decision making and performance evaluation.
Effective: Spring 2008
Prerequisite:
ACCTG 211, SCM 200 orSTAT 200, ECON 002
ACCTG 405
Principles of Taxation I (3) Elements of tax policy and tax-planning concepts for personal and business decision making; with emphasis on taxation of individuals.
Effective: Spring 2008
Prerequisite:
ACCTG 211;B A 301 orFIN 301
ACCTG 406
Principles of Taxation II (3) Impact of federal tax structure on business decisions, research methodology, tax planning; ethical considerations of tax practice.
Effective: Spring 2008
Prerequisite:
ACCTG 405
ACCTG 410
Federal Taxation II (3) An examination of the rules and forms used to compute the federal tax liability of corporations and partners.
Effective: Spring 2008
Prerequisite:
ACCTG 310
ACCTG 411
Accounting Practicum: VITA (3) Introduces students to practical aspects of tax preparation through the IRS' VITA program and completion of a tax research project.
Effective: Spring 2008
Prerequisite:
ACCTG 310
ACCTG 413
Auditing Internship (3) Full-time auditing experience for at least 10 weeks with approved firms. Students who have passed ACCTG 414 may not schedule this course.
Effective: Spring 2008
Prerequisite:
ACCTG 403 orACCTG 403W
ACCTG 422
Accounting Systems (3) Understanding flow and documentation of accounting information and internal controls in the context of accounting cycles.
Effective: Spring 2008
Prerequisite:
ACCTG 312
ACCTG 426
Financial Statement Analysis (3) The exploration of conventional and advanced methods of analyzing financial statements, including the assessment of earnings quality.
Effective: Spring 2008
Prerequisite:
FIN 301
ACCTG 431
Advanced Auditing (3) Examination of legal liability, EDP, statistical sampling, SEC reporting, internal control, and financial reporting in specialized industries.
Effective: Spring 2008
Prerequisite:
ACCTG 403 orACCTG 403W
ACCTG 432
Accounting Information Systems (3) Systems analysis tools and techniques; internal control concepts; development of computer control procedures.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471, MIS 204
ACCTG 433
Computer Audit and Control (4) Management application controls for EDP systems; EDP audit techniques; evaluation of system reliability.
Effective: Spring 2008
Prerequisite:
or concurrent:ACCTG 403 orACCTG 403W
ACCTG 440
Advanced Management Accounting (3) Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting.
Effective: Spring 2008
Prerequisite:
ACCTG 340
ACCTG 450
Advanced Accounting (3) Accounting theory and practice for business combinations, branches, international operations, partnerships, consolidated financial statements, corporate liquidations, nonprofit organizations, estates, and trusts.
Effective: Spring 2008
Prerequisite:
ACCTG 472
ACCTG 461
(IL)
International Accounting (3) Study of international accounting issues with emphasis on need, use, and interpretation of financial accounting required in global business environment.
Effective: Spring 2008
Prerequisite:
ACCTG 211
ACCTG 462
Governmental and Not-for-Profit Accounting (3) Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements.
Effective: Spring 2008 Ending: Fall 2009
Prerequisite:
ACCTG 311
ACCTG 462
Governmental and Not-for-Profit Accounting (3) Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements.
Effective: Spring 2010 Future: Spring 2010
Prerequisite:
ACCTG 311 orACCTG 471
ACCTG 463
Accounting Theory (3) An analysis of the development of accounting theory and its current and future impact on accounting.
Effective: Spring 2008
Prerequisite:
ACCTG 471
ACCTG 471
Intermediate Financial Accounting I (3) Theory and practice issues in income concepts and value measurement; GAAP; revenues, costs, assets, liabilities, and equities.
Effective: Spring 2008
Prerequisite:
ACCTG 211 orACCTG 311
ACCTG 472
Intermediate Financial Accounting II (3) Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
Effective: Spring 2008
Prerequisite:
ACCTG 371 orACCTG 471
ACCTG 473
Advanced Financial Accounting (3) Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems.
Effective: Fall 2005 Ending: Fall 2009
Prerequisite:
or concurrent:ACCTG 472
ACCTG 473
Advanced Financial Accounting (3) Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems.
Effective: Spring 2010 Future: Spring 2010
Prerequisite:
ACCTG 472
ACCTG 481
Financial Statement Analysis: Accounting Based Evaluation and Decision Making (3) An accounting based evaluation and decision making approach to analyzing financial statements by studying business and firm valuation.
Effective: Spring 2008
Prerequisite:
or concurrent:ACCTG 472
ACCTG 489
Seminar in Accounting (3) New trends and concepts in accounting; applications and impact on problem solving and decision making.
Effective: Spring 2008
Prerequisite:
permission of program
ACCTG 494
Research Project (1-12) Supervised student activities on research projects identified on an individual or small-group basis.
Effective: Summer 2003
ACCTG 494H
Research Project (1-3 per semester/maximum of 6) Supervised student activities on research projects identified on an individual or small-group basis.
Effective: Summer 2005
ACCTG 495
Internship (1-18) Supervised off-campus, nongroup instruction including field experiences, practica, or internships. Written and oral critique of activity required.
Effective: Spring 2008
Prerequisite:
prior approval of proposed assignment by instructor
ACCTG 496
Independent Studies (1-18) Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Fall 1992
ACCTG 497
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Effective: Fall 1992
ACCTG 497A
Forensic Accounting (3) New course in Forensic Accounting.
Effective: Fall 2009 Ending: Fall 2009
ACCTG 497A
Forensic Accounting (3) New course in forensic accounting.
Effective: Spring 2010 Ending: Spring 2010 Future: Spring 2010
ACCTG 497A
Forensic Accounting (3) Forensic Accounting.
Effective: Fall 2010 Ending: Fall 2010 Future: Fall 2010
ACCTG 498
Special Topics (1-9) Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest. .
Effective: Summer 2003
ACCTG 499
(IL)
Foreign Studies (1-12) Courses offered in foreign countries by individual or group instruction.
Effective: Summer 2007
ACCTG 501
Research Methods in Accounting (3) An introduction to the methods and techniques of contemporary research in accounting.
Effective: Fall 1992
Prerequisite:
ACCTG 504, ACCTG 507 a course in statistical inference
ACCTG 503
Seminar in Auditing (3) The attest function of independent public accountants, verification of financial statements; problems of evidence, independence, ethics, professional responsibilities.
Effective: Fall 1992
Prerequisite:
ACCTG 403W
ACCTG 504
Seminar in Managerial Accounting (3-6) Accounting and the managerial processes of planning, control, and decision making.
Effective: Fall 1992
ACCTG 507
Seminar in Financial Accounting (3) Theoretical basis of financial accounting.
Effective: Fall 1992
ACCTG 508
Contemporary Issues in Accounting (3) Selected problems of current interest to the accounting profession.
Effective: Fall 1992
ACCTG 511
Financial and Managerial Accounting (3) Fundamental financial and managerial accounting concepts and issues from the viewpoint of the report user.
Effective: Fall 1992
ACCTG 512
Financial Accounting Theory and Reporting Problems (3) Measurement and reporting of financial information for external purposes, with particular attention to current problems in asset and income measurement.
Effective: Fall 1992
Prerequisite:
ACCTG 511
ACCTG 514
Seminar in Federal Taxation (3) The federal tax structure, including legal, economic, and government implications; focusing on business decisions, research methodology, and tax planning.
Effective: Fall 1992
ACCTG 515
Development of Accounting Thought (3) Development of accounting thought from ancient civilization to the present.
Effective: Fall 1992
ACCTG 516
Seminar in Not-For-Profit Accounting (3) Measurement and structuring of financial information for managerial planning and control and external reporting.
Effective: Fall 1992
ACCTG 524
Managerial Accounting (3) Concepts and techniques of accounting for planning, control, and motivation.
Effective: Fall 1992
Prerequisite:
ACCTG 511
ACCTG 550
Taxation and Management Decisions (2) Framework for understanding the effects of taxes on business decisions and for devising effective tax planning strategies.
Effective: Summer 2002
Prerequisite:
B A 511, B A 521
ACCTG 560
Accounting and Business Analysis (2) Develop ability to assess the relation between accounting data in financial statements and the economic fundamentals represented.
Effective: Summer 2002
Prerequisite:
B A 521
ACCTG 590
Colloquium (1-3) Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
Effective: Fall 1992
ACCTG 596
Individual Studies (1-9) Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
Effective: Fall 1992
ACCTG 597
Special Topics (1-9) Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
Effective: Fall 1992
ACCTG 597A
Financial Statement Fraud (3) This course will discuss various fraudulent financial statement schemes. We will discuss schemes such as creating bogus revenues, misstating liabilities and expenses, making improper disclosures, and valuing assets improperly. We will analyze recent frauds such as WorldCom, Inc. and HealthSouth and "classic" frauds such as Crazy Eddie's. A main focus of the course is to identify "red flags" that can be an early warning sign for fraud and techniques used to discover financial statement fraud.
Effective: Fall 2009 Ending: Fall 2009
ACCTG 597A
Empirical Research (4) Ph.D. seminar on empirical research in accounting.
Effective: Spring 2010 Ending: Spring 2010 Future: Spring 2010
ACCTG 597D
Research Methods in Accounting (1) Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
Effective: Fall 2009 Ending: Fall 2009
ACCTG 597E
Research in Analytical Modeling (4) Ph.D. seminar on analytical modeling in accounting.
Effective: Spring 2010 Ending: Spring 2010 Future: Spring 2010
ACCTG 597K
Advanced Empirical Research (4) Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
Effective: Fall 2009 Ending: Fall 2009
ACCTG 599
(IL)
Foreign Study--Accounting (1-12) Full-time graduate-level foreign study at an overseas institution with whom linkages have been established.
Effective: Summer 2005
Prerequisite:
acceptance in established exchange program
ACCTG 600
Thesis Research (1-15) No description.
Effective: Fall 1992
ACCTG 601
Ph.D. Dissertation Full-Time (0) No description.
Effective: Fall 1992
ACCTG 602
Supervised Experience in College Teaching (1-3 per semester/maximum of 6) The student assists in teaching one of the following courses: Acctg. 16, 101, 104, 201, 202, 206, or 400.
Effective: Fall 1992
ACCTG 610
Thesis Research Off Campus (1-15) No description.
Effective: Fall 1992
ACCTG 611
Ph.D. Dissertation Part-Time (0) No description.
Effective: Fall 1992
ACCTG 803
Forensic Accounting and Litigation Support (3) Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.
Effective: Summer 2009
Prerequisite:
ACCTG 403W andACCTG 472 Prerequisite or concurrent:ACCTG 881
ACCTG 806
Taxes and Business Planning (3) Effects of tax regimes on decision-making, tax planning and market outcomes. Also, ethics, tax research, and policy.
Effective: Summer 2009
Prerequisite:
ACCTG 405
ACCTG 873
Advanced Topics in Financial Reporting (3) Financial disclosure and reporting for complex business enterprises and activities; current issues in financial reporting.
Effective: Summer 2009
Prerequisite:
ACCTG 471 andACCTG 472
ACCTG 881
Financial Statement Analysis (3) Analysis of financial reports to identify business strategy, assess performance and economic standing, and value claims.
Effective: Summer 2009
Prerequisite:
ACCTG 471 andACCTG 472 Prerequisiste or concurrent:B A 531
Last Import from UCM: November 21, 2009 3:00 AM