Accounting - Graduate Information
Graduate Course Descriptions
ACCT 851 Tax Research 3(3,0) 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. Preq: ACCT 404 or equivalent.
ACCT 852 Financial Accounting Theory and Research 3 (3,0) Evolution of financial accounting theory and its application to contemporary reporting. Emphasis is on learning to research, document, and present a rationale for a recommended alternative. Research problems are derived from actual audit disputes concerning financial presentation. Preq: ACCT 313 or equivalent.
ACCT 853 Advanced Accounting Problems 3 (3,0) Specialized aspects
of financial reporting including business combinations, fund accounting,
and emerging practices and developments in financial accounting. Preq:
ACCT 313 or equivalent.
ACCT 854 Ethical, Professional and Societal Responsibilities 3 (3,0) Ethical, professional and societal responsibilities and constraints that define and affect the practice of accountancy. Selected readings and cases. Preq: ACCT 404 and 415; or equivalent.
ACCT 856 CPA Exam Review - A 0(0,0) Consists of preparation for the auditing and attestation section of the CPA exam. Graded on a credit/no credit basis; a letter grade is not given; must be completed prior to receiving MPAcc degree; does not contribute hours toward degree completion. Preq: enrollment in MPAcc program.
ACCT 857 CPA Exam Review - B 0(0,0) Consists of preparation for
the business environment and concepts section of the CPA exam. Graded
on a credit/no credit basis; a letter grade is not given; must be completed
prior to receiving MPAcc degree; does not contribute hours toward degree
completion. Preq: enrollment in the MPAcc program.
ACCT 858 CPA Exam Review - F 0(0,0) Consists of preparation for
the financial accounting and reporting section of the CPA exam. Graded
on a credit/no credit basis; a letter grade is not given; must be completed
prior to receiving MPAcc degree; does not contribute hours toward degree
completion. Preq: enrollment in the MPAcc program.
ACCT 859 CPA Exam Review - R 0(0,0) Consists of preparation for the regulation section of the CPA exam. Graded on a credit/no credit basis; a letter grade is not given; must be completed prior to receiving MPAcc degree; does not contribute hours toward degree completion. Preq: enrollment in the MPAcc program.
ACCT 861 Operational Auditing 3(3,0) Provides an in-depth understanding
of the concepts underlying operational auditing and experience in planning,
conducting and reporting in operational auditing using a risk-based, process
and controls focused approach. Preq: ACCT 415 or equivalent.
ACCT 862 Financial Auditing 3(3,0) Advanced course in financial
auditing. Provides a framework for thinking about contemporary auditing
and assurance issues and evaluating alternative rationales regarding the
value and purpose of an audit as well as conducting financial audit research.
Preq: ACCT 415 or equivalent.
ACCT 863 Forensics and Analysis 3(3,0) Financial statement analysis with quality assessments and forensic analysis. Forecasting, asset and business valuation approaches, and other special topics. Preq: ACCT 313 or equivalent.
ACCT 864 Accounting Information Systems 3(3,0) Accounting systems
including database concepts, systems design and evaluation, systems controls,
and systems implementation. Preq: ACCT 322 and 415; or equivalent.
ACCT 865 Taxation and Business Decisions 3(3,0) Discusses the interrelationship
of taxation and business decisions. Designed for students not specializing
in taxation. Preq: ACCT 404 or equivalent.
ACCT 871 Federal and State Income Taxation of Corporations 3(3,0)
Discusses tax principles and concepts involved in corporate-shareholder
transactions,
tax planning of corporations, Subchapter C, and related provisions of
the Internal Revenue Code. Preq: ACCT 404 or equivalent.
ACCT 872 Taxation of Flowthrough Entities 3(3,0) Federal income taxation of entities treated as partnerships, S Corporations, estates, and trusts. Preq: ACCT 404 or equivalent.
ACCT 873 International and Special Topics in Taxation 3(3,0) Seminar on international and special topic areas that impact practicing tax professionals. Preq: ACCT 404 or equivalent.
ACCT 874 Tax Aspects of Financial Planning 3(3,0) Covers federal estate and gift tax laws; federal income tax laws related to trusts and estates. Preq: ACCT 404 or equivalent.
ACCT 875 State, Local and Advanced Topics in Taxation 3(3,0) State and local income taxation issues and planning, retirement plans, deferred compensation plans, IRS practice and procedure, and current sophisticated developments in taxation. Preq: ACCT 404 or equivalent.
LAW 850 Law for Professional Accountants 3(3,0) 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 are utilized. Preq: LAW 322
or equivalent.