MPAcc
Courses
ACCT
801 Financial Accounting Theory and Research,
3 cr.
Evolution of accounting theory and
its application to contemporary reporting; emphasis on learning
to research, document, and present a rationale for a recommended
alternative. Research problems are derived from actual audit disputes
concerning financial presentation. Prerequisite: ACCT 313 or equivalent.
ACCT
802 Auditing Seminar, 3 cr.
The Professional Standard for independent
auditors; taught by the case method and includes a discussion of
contemporary auditing problems and cases. Prerequisite: ACCT 415
or equivalent.
ACCT
803 Accounting Information Systems, 3 cr.
Accounting systems including database
concepts, systems design and evaluation, systems controls and systems
implementation. Prerequisites: ACCT 303, 313, and 322 or equivalent.
ACCT
804 The Environment of Accounting, 3 cr.
Professional, legislative, judicial
and social environments in which the accounting profession operates.
Prerequisite: ACCT 415 or equivalent.
ACCT
806 Advanced Accounting Problems, 3 cr.
Specialized aspects of financial
accounting including business combinations accounting and reporting
practices of regulated and nonregulated industries, emerging practices
and developments in financial accounting, fund accounting and corporate
reorganizations and liquidating. Prerequisite: ACCT 313 or equivalent.
ACCT
814 Taxation of Business Entities, 3 cr.
The interrelationship of taxation
and business decisions; designed for students not specializing in
taxation. Prerequisite: ACCT 404 or equivalent.
ACCT
815 Federal and State Income Taxation of Corporations,
3 cr.
Tax principles and concepts involved
in corporate-shareholder transactions, tax planning of corporations,
Subchapter C and related provisions of the Internal Revenue Code.
Prerequisite: ACCT 404 or equivalent.
ACCT
818 Taxation of Estates, Gifts and Fiduciaries,
3 cr.
Federal estate and gift tax laws;
federal income tax laws related to trusts and estates. Prerequisite:
ACCT 404 or equivalent.
ACCT
817 Tax Research, 3 cr.
Tax research methodology as applied
to the solution of routine and complex tax problems emphasizing
the methodology of solution rather than a specific tax area. Prerequisite:
ACCT 404 or equivalent.
ACCT
818 Taxation of Partnerships, 3 cr.
Tax principles and concepts involved
in partnership transactions, tax planning and tax shatters. Prerequisite:
ACCT 404 or equivalent.
ACCT
819 Current and Special Topics in Taxation,
3 cr.
Specialized and contemporary topics
in federal taxation and tax practice. Prerequisite: ACCT 404 or
equivalent.
ACCT
820 Advanced Topics and Planning In Taxation,
3 cr.
Planning element for federal and
state taxes in business decisions including current, sophisticated
developments in taxation. Prerequisite: ACCT 404 or equivalent.
ACCT
821 Controllership, 3 cr.
Advanced Internal accounting emphasizing
accounting implications for management decision making. Prerequisite:
ACCT 303 or equivalent.
ACCT
845 Operational Auditing Seminar, 3 cr.
Management control and operational
systems; opportunities for improvement and development of practical
and cost effective solutions to managerial problems using selected
readings from case studies and Industry monographs provided by the
Institute of Internal Auditing. Prerequisite: ACCT 340 or 415 or
permission of instructor.
ACCT
899 Professional Exam Review, 0 cr.
Preparation for professional examination
of the student's choice: the Certified Public Accountant, Certified
Management Accountant or Certified Internal Auditor exam. Graded
on a credit/no credit basis; a letter grade is not given: must be
completed prior to receiving M.P.Acc. degree; does not contribute
hours toward degree completion.
LAW
801 Law for Professional Accountants, 3 cr.
Preparation for professional exams
and responsibilities in managerial positions. Topics include professional
and legal responsibilities of accountants, business organizations,
commercial law, government regulation of business and property.
Case studies, problems and student papers will be utilized. Prerequisite:
LAW 322 or equivalent.
FIN
832 International Financial Management, 3
cr.
Factors that influence the financial
management of multinational corporations. Topics include international
parity conditions, currency exposure management, capital budgeting
of international projects and political risks. Prerequisite: MBA/FIN
807 or MBA 857 or permission of instructor.
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Graduate Course
Descriptions
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updated:
October 25, 2005
maintained by Kathy Lusk
contact us:
klusk@clemson.edu
