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University Bulletin
Graduate Degree Programs

Accounting (ACCTG)

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 2011
Prerequisite: ACCTG 211, SCM 200 orSTAT 200, ECON 102  

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 417 Corporate and Managerial Communication (2-3) Developing student's expertise in interpreting and communicating accounting and financial information to business professionals.
Effective: Summer 2015
Prerequisite: CAS 100 andACCTG 211  

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 440 Advanced Management Accounting (3) Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting.
Effective: Spring 2014
Prerequisite: ACCTG 340 orACCTG 404  

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: Fall 2012
Prerequisite: ACCTG 471 andACCTG 472  

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
Prerequisite: ACCTG 311 orACCTG 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: 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 483 Forensic Accounting (3) Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.
Effective: Spring 2011
Prerequisite: or concurrent:ACCTG 472;ACCTG 403 orACCTG 403W  

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 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: Spring 2015
Prerequisite: ACCTG 507 a course in statistical inference  

ACCTG 507 Seminar in Financial Accounting (3) Theoretical basis of financial accounting.
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 524 Managerial Accounting (3) Concepts and techniques of accounting for planning, control, and motivation.
Effective: Fall 1992
Prerequisite: ACCTG 511  

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 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 811 Financial Accounting (3) Accounting rules, practices and applications that characterize the accounting presentations that for-profit organizations provide to the public.
Effective: Summer 2016
 

ACCTG 812 Taxation (3) Introduction to U.S. federal income tax, covering the basics of taxation of individuals, corporations, flow-through entities and property transactions.
Effective: Summer 2016
Prerequisite: ACCTG 811  

ACCTG 813 Auditing (3) Principles of the risk-based approach to the audit of financial statements, with special focus on financial information systems.
Effective: Summer 2016
Prerequisite: ACCTG 811  

ACCTG 814 Managerial Accounting (3) Examination of the internal organizational accounting procedures that establish accountability within organizations.
Effective: Summer 2016
Prerequisite: ACCTG 811  

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: September 16, 2017 3:00 AM

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