Credits: 3

Introduction to managerial and financial accounting and methods used to record and report managerial and financial information to decision makers internal and external to the firm. Part I.

Grade Option: A-F only.

Class Standing Restrictions: Sophomore standing or higher.

Credits: 3

Introduction to managerial and financial accounting and methods used to record and report managerial and financial information to decision makers internal and external to the firm. Part II.

Prerequisites: ACC 200 (with a C- or better).

Credits: 3

Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities.

Prerequisites: ACC 200 and ACC 210, or BUS 624 (with a minimum grade of C- or better).

Credits: 3

Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows.

Prerequisites: ACC 321 with C- or better.

Credits: 1-3

On-the-job experience in the accounting community. Term paper and meetings with faculty advisor required.

Prerequisites: consent.

Grade Option: CR/NC only.

Credits: 1-6

Reading and research of a special area in major under direction of faculty member(s). Project must include statement of objectives, outline of activities planned, results expected, and how they are to be reported and evaluated. Must be approved in advance by the department chair and faculty advisor.

Credits: 3

Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Development of professional writing skills is integral to this course.

Prerequisites: ACC 200 and ACC 210, or BUS 624 (with a minimum grade of C- or better).

Credits: 3

A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations.

Prerequisites: ACC 401 with C- or better.

Credits: 3

Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system.

Prerequisites: ACC 323 (with C- or better or concurrent) and BUS 311 (with C or better).

Grade Option: A-F only.

Credits: 3

Intensive study of areas of law of importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant's legal liability.

Prerequisites: BLAW 200 or consent.

Credits: 3

Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances.

Prerequisites: ACC 323 with C- or better.

Credits: 1-3

Addresses current issues impacting the accounting profession. Topics vary each semester.

Prerequisites: consent.

Repeatable: 2 times, up to 9 credits.

Credits: 3

Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Development of professional writing skills is an integral part of this course.

Prerequisites: ACC 323 and ACC 409, both with C- or better.

Credits: 1

Theoretical and real life aspects of forensic accounting. Includes discussions of the legal environment, types of forensic engagements such as, lost earnings, business valuations, fraud, and real world forensic cases.

Prerequisites: ACC 418

Repeatable: 1 time, but credit earned one time only.

Grade Option: A-F only.

Credits: 2

Integration of numerous elements of the accounting program. Current accounting issues discussed. Lectures, discussions, case analysis. (B) managerial-tax-ethics; emphasis on instruction in writing; (C) financial-auditing-accounting information systems.

Prerequisites: ACC 401 (or concurrent) and ACC 418 (or concurrent) for (B); ACC 418 (or concurrent) for (C).

Grade Option: A-F only.

Major Restrictions: ACC majors only.

Credits: 2

Integration of numerous elements of the accounting program. Current accounting issues discussed. Lectures, discussions, case analysis. (B) managerial-tax-ethics; emphasis on instruction in writing; (C) financial-auditing-accounting information systems.

Prerequisites: ACC 401 (or concurrent) and ACC 418 (or concurrent) for (B); ACC 418 (or concurrent) for (C).

Grade Option: A-F only.

Major Restrictions: ACC majors only.

Credits: 2

Integration of numerous elements of the accounting program. Current accounting issues discussed. Lectures, discussions, case analysis. (B) managerial-tax-ethics; emphasis on instruction in writing; (C) financial-auditing-accounting information systems.

Prerequisites: ACC 401 (or concurrent) and ACC 418 (or concurrent) for (B); ACC 418 (or concurrent) for (C).

Grade Option: A-F only.

Major Restrictions: ACC majors only.

Credits: 3

Understanding of complex and critical issues of international corporate governance, financial reporting, and ethical conduct. Includes corporate governance in the U.S., major European markets, and Asia. Emphasis on internal and external stakeholders, regulators, and gatekeepers.

Grade Option: A-F only.

Class Standing Restrictions: Graduate students only.

Credits: 3

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards.

Prerequisites: ACC 323 with C- or better, or consent.

Credits: 3

Focus on auditing processes, standards, and guidance specific to IT risks. Exposure to advanced IT audit software and its practical application and real world IT audit issues.

Prerequisites: ACC 418 with C- or better, or consent.

Credits: 3

Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises.

Prerequisites: ACC 323 with C- or better, or consent.

Credits: 3

In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Business Administration students only.

Prerequisites: ACC 460E (or concurrent) with C- or better, or consent.

Credits: 2

Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests.

Prerequisites: ACC 407 with C- or better, or consent.

Credits: 3

Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and not-for-profit organizations.

Prerequisites: ACC 415 with C- or better, or consent.

Major Restrictions: ACC majors only.

Credits: 2

Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts.

Prerequisites: ACC 401 with C- or better, or consent.

Credits: 2

Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus.

Prerequisites: ACC 401 with C- or better.

Credits: 1

Analyses of a firm's profitability, liquidity, and solvency using ratios and common size financial statements. Students are expected to find strengths and weaknesses of the firm based on their analysis.

Prerequisites: ACC 323

Corequisites: ACC 660

Grade Option: A-F only.

Credits: 2

Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues.

Prerequisites: ACC 625 with C- or better (or concurrent), no waiver.

Corequisites: ACC 648

Credits: 1-3

Concentration on current issues impacting the accounting profession. Topics vary each semester.

Repeatable: 2 times, up to 9 credits.

Credits: 1-3

On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required.

Prerequisites: consent.

Major Restrictions: ACC majors only.

Credits: 1-3

Required for Plan A candidates only; six credit hours required, one must be taken during semester that degree is being awarded.

Prerequisites: MAcc student and School of Accountancy Director approval.

Repeatable: Up to 6 credit hours.

Grade Option: Satisfactory/Unsatisfactory only.

Major Restrictions: ACC majors only.

Credits: 3

Provides an overview of financial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc.

Repeatable: 1 time

Grade Option: A-F only.

Major Restrictions: PhD students in Business Administration only.

Credits: 3

Provides an overview of managerial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. PhD students in Business Administration only.

Grade Option: A-F only.

Credits: 3

Provides an overview of accounting research in behavioral accounting topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. PhD students in Business Administration only.

Grade Option: A-F only.

Credits: 3

Provides an overview of accounting research in accounting information systems topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. PhD students in Business Administration only.

Grade Option: A-F only.

Credits: 3

Provides an overview of accounting research in Auditing and International Accounting topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc.

Grade Option: A-F only.

Major Restrictions: PhD student status in business administration or consent.

Credits: 1-12

Reading and research in an area of accounting under the direction of faculty member(s).

Repeatable: 2 times, up to 12 credits.

Grade Option: A-F only.

Major Restrictions: PhD students in Business Administration only.