ACCOUNTING (ACC) COURSE DESCRIPTIONS
5003 Financial Accounting Concepts
(3-0) 3 hours credit.
An intensive study of accounting as a tool to communicate financial information for planning, analyzing, and controlling business enterprises directed toward decision making.
5023 Accounting Analysis for Decision Making
(3-0) 3 hours credit. Prerequisite: ACC 5003 or an equivalent.
The study of accounting and its uses by management in the decision-making process.
5153 Intermediate Accounting Topics
(3-0) 3 hours credit. Prerequisite: ACC 3033 or an equivalent.
A study of specialized financial reporting topics, including the application of professional standards and case-study analyses. (Credit cannot be earned for both ACC 5153 and ACC 4073.)
5163 Ethics and Accountant’s Professional Responsibility
(3-0) 3 hours credit. Prerequisite: Graduate standing.
A study of the role of a professional accountant; codes of accountants; ethical decision making; and the legal, regulatory and social environment in which an accountant makes decisions. This is a nonaccounting graduate course.
5173 Corporate Law and Regulation in Accounting
(3-0) 3 hours credit. Prerequisite: Graduate standing.
An advanced study of business law and regulations with special emphasis on how they relate to the accounting profession. This is a nonaccounting graduate course.
5513 Fundamentals of Information Assurance
(3-0) 3 hours credit. Prerequisite: Graduate standing.
This course examines the principle areas of information assurance. Topics will include protecting networks, intrusion detection, digital forensics, and supervisory control and data acquisition. Application to business environments will be emphasized. (Same as IS 5513. Credit cannot be earned for both ACC 5513 and IS 5513.)
5523 Fundamentals of Cyber Forensics
(3-0) 3 hours credit. Prerequisite: Graduate standing.
This course examines cyber forensics and includes hands-on projects using current industry technologies. Methods for retrieving data from disk drives and memory will be discussed. Retrieving data from mobile devices such as cell phones and PDA’s will be included. (Same as IS 5523. Credit cannot be earned for both ACC 5523 and IS 5523.)
5803 Controllership
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent.
A study of the accounting executive’s role in the management of a business enterprise; case studies of the use of accounting information to management.
5813 Advanced Auditing
(3-0) 3 hours credit. Prerequisite: ACC 4013 or an equivalent.
A study of specialized areas of auditing. Topics may vary depending upon current professional controversies.
5823 Nonprofit and Governmental Accounting
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent.
A study of accounting principles and practices of not for profit organizations, including federal, state, and local governments. (Credit cannot be earned for both ACC 5823 and ACC 4053.)
5833 Cost Management and Control
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent.
Study of contemporary issues, cost concepts, and procedures in managerial accounting, to include analysis and application of techniques in the generation of data for management information systems.
5843 Seminar in Current Auditing Issues
(3-0) 3 hours credit. Prerequisite: ACC 4013 or an equivalent.
A study of the current and emerging issues of internal, operational, and financial auditing.
5863 Advanced Financial Accounting
(3-0) 3 hours credit. Prerequisite: ACC 3033 or an equivalent.
A study of specialized areas of financial accounting. Topics may vary depending upon current professional controversies.
5873 Budgeting and Forecasting
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent.
Examines the accountant’s role in budgeting and forecasting. Study of advanced forecasting techniques and applications of microcomputers and forecasting.
5883 Fraud Examination and Forensic Accounting
(3-0) 3 hours credit. Prerequisite: ACC 5813 or an equivalent.
An in-depth exposure to the forensic accounting process and related audit topics, including identification of fraud risk factors and development of fraud detection programs and the use of accounting work done for litigation purposes.
5893 Consulting
(3-0) 3 hours credit. Prerequisite: 15 semester credit hours of graduate accounting courses above ACC 5023 or an equivalent.
A study of project management. An applied approach using teams with appropriate cumulative expertise will address the various issues encountered by consultants.
5913 Corporate Valuation
(3-0) 3 hours credit. Prerequisites: ACC 3033 and FIN 5023 or an equivalent.
The techniques and issues involved in making long-term investment decisions and valuing the financial claims on a company. Topics include the concepts of the cost of capital and financial structure, dividend policy, risk assessment and management, forecasting, and cash flow analysis. (Same as FIN 5813. Credit cannot be earned for both
ACC 5913 and FIN 5813.)
5923 Systems Auditing
(3-0) 3 hours credit. Prerequisite: ACC 5813 or an equivalent.
Addresses special problems in auditing information technology. Introduces the concepts and principles of auditing accounting information systems including the control environment, general and application controls, and controls in a real-time IT environment. Provides an understanding of the basics of IT audit planning, control assessment, evidence gathering and evaluation, and communication of audit findings. Enables students to become familiar with the IT auditing profession, professional associations, IT audit certification, and IT audit resources available online. Examines the role of IT assurance, especially as it relates to electronic commerce (“e-commerce”), and the likely future development path of Web-based transaction processing and information reporting.
5943 Financial Statement Analysis
(3-0) 3 hours credit. Prerequisites: ACC 3033 and FIN 5633 or an equivalent.
The processes by which the economic information contained within financial statements is interpreted and used to evaluate historical performance and project future performance of the firm. Topics include hidden assets and liabilities, earnings quality, liquidity and cash flows. (Same as FIN 5943. Credit cannot be earned for both ACC 5943 and FIN 5943.)
6003 Managerial Accounting Theory
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent.
Advanced study of the applications of managerial accounting, including cost analysis, variance analysis, pricing decisions, transfer pricing, and budgeting. Research into accounting literature, with the objective of critically evaluating the present status and future course of accounting thought.
6013 Financial Accounting Theory
(3-0) 3 hours credit. Prerequisite: ACC 3033 or an equivalent.
A study of the nature of accounting and the nature of theory, and a critical analysis of the history of the development of Generally Accepted Accounting Principles. Research into accounting literature, with the objective of critically evaluating the present status and future course of accounting thought.
6043 Tax Research
(3-0) 3 hours credit. Prerequisite: ACC 3043 or an equivalent.
An in depth study of how to find answers to tax questions. Students will become acquainted with various tax materials in the library and their use, including tax services, case reports, and IRS publications.
6053 Estate, Trust, and Gift Taxation
(3-0) 3 hours credit. Prerequisite: ACC 4153 or an equivalent.
Emphasis on estate and gift planning and income taxation of trusts and estates. Taxation of gratuitous transfers under the Federal Estate and Gift Tax Codes including inter vivos gifts, marital deduction, powers of appointment, retained interest, the concept of distributable net income, fiduciary taxation, and the concept of an estate.
6073 Advanced Corporate Taxation
(3-0) 3 hours credit. Prerequisite: ACC 4153 or an equivalent.
A study of federal income taxation of corporations and shareholders, which includes formation, distributions, penalty taxes, reorganization, and consolidations.
6083 Special Topics in Tax Practice
(3-0) 3 hours credit. Prerequisite: ACC 4153 or an equivalent.
Advanced case studies of tax audits, administrative appeals, settlement technique, appellate jurisdiction, choosing forums, ruling and technical requests, civil litigation, collection process, offers in compromise, interest and civil penalties, indirect methods of proof, and criminal penalties.
6103 International Taxation
(3-0) 3 hours credit. Prerequisite: ACC 4153 or an equivalent.
A study of the issues involved in the taxation of multinational corporations and international trade partners.
6113 Flow Through Entities
(3-0) 3 hours credit. Prerequisite: ACC 4153 or an equivalent.
A study of the special tax attributes of partnerships, S-corporations, limited liability companies, and limited liability partnerships including formation, operation, distributions, and dissolution.
6203 Seminar in International Accounting
(3-0) 3 hours credit. Prerequisite: ACC 3023 or an equivalent or approval of the instructor.
An analysis of the issues involved in accounting for multinational corporations, including historical and cultural influences on accounting standards and practice in financial reporting, management accounting, and audit/assurance. The course includes an overview of International Financial Accounting Standards (IFRS) and a comparison of IFRS to U.S. GAAP.
6763 Legal and Tax Strategies for Healthcare Organizations
(3-0) 3 hours credit. Prerequisite: ACC 5003 or an equivalent or consent of the instructor.
Overview of taxation and related legal issues affecting the healthcare industry. Topics include tax-exempt organizations, community benefit standards, choice of organizational form, and tax planning strategies for healthcare organizations and professionals.
6773 Seminar in Medicare Regulation
(3-0) 3 hours credit. Prerequisite: ACC 5003 or an equivalent or consent of the instructor.
Seminar in Medicare covered services, payment systems and compliance for healthcare providers. Emphasis is on understanding the role of Medicare in the American healthcare system, and developing the technical skills to identify and research problems in Medicare payments. Topics include Medicare administration and covered services, Part A hospital insurance benefits, Part B supplementary medical insurance benefits, Part C Medicare Advantage benefits, Part D prescription drug benefits, exclusions from coverage, provider payment rules, fraud & abuse, recovery
audits, physician self-referral, anti-dumping rules, claims & appeals, and managed care plans. Includes practical experience using online research software, a comprehensive Medicare hospital cost report, and professional cost reporting software.
6783 Accounting for Healthcare Organizations
(3-0) 3 hours credit. Prerequisite: ACC 5003 or an equivalent or consent of the instructor.
A seminar on financial and managerial accounting in for-profit and nonprofit healthcare organizations. Accounting issues related to strategic decision-making in health service production, financing, and investment will be emphasized throughout the course. Topics include the healthcare accounting and financial environment, revenue and expense recognition, balance sheet valuations, ratio analysis, cost accounting, performance measurement, variance analysis, physician compensation and practice valuation, tax-exemption issues, mergers, and disclosure requirements. Special attention is given to the financial implications of third-party payment systems and accounting analyses for physician practices. Includes practical experience using actual healthcare case materials.
6823 Accounting Practicum
3 hours credit. Prerequisites: Graduate standing, 15 semester credit hours of upper-division accounting, or an equivalent.
A faculty directed, project-oriented course in which students will work in a community setting with assigned clients addressing a variety of accounting problems found in practice. Cannot be repeated for credit. Cannot count as an accounting elective toward the M.B.A. with a concentration in Accounting. (Credit cannot be earned for both
ACC 6823 and ACC 6943.)
6943 Accounting Internship
3 hours credit. Prerequisites: Graduate standing, 15 semester credit hours of upper-division accounting, or an equivalent.
Internship must be approved in advance by the Internship Coordinator and the Graduate Advisor of Record. Supervised full- or part-time off-campus training in public accounting, industry, or government. Individual conferences and written reports required. Cannot be repeated for credit. Cannot count as an accounting elective toward the M.B.A. with a concentration in Accounting. (Credit cannot be earned for both ACC 6943 and ACC 6823.)
6951-3 Independent Study
1 to 3 hours credit. Prerequisites: Graduate standing and written permission of the instructor and the student’s Graduate Advisor of Record (forms available from the department office).
Independent reading, research, discussion, and/or writing under the direction of a graduate faculty member. May be repeated for credit, but not more than 6 hours, regardless of discipline, will apply to the degree.
6961 Comprehensive Examination
1 hour credit. Prerequisite: Approval of the appropriate committee on graduate studies to take the Comprehensive Examination.
Independent study course for the purpose of taking the Comprehensive Examination. May be repeated as many times as approved by the Committee on Graduate Studies. Enrollment is required each term in which the Comprehensive Examination is taken if no other courses are being taken that term. The grade report for the course is either “CR” (satisfactory performance on the Comprehensive Examination) or “NC” (unsatisfactory performance on the Comprehensive Examination).
6971-3 Special Problems
(1-0, 2-0, 3-0) 1 to 3 hours credit. Prerequisite: Consent of instructor.
An organized course offering the opportunity for specialized study not normally or not often available as part of the regular course offerings. Special Problems courses may be repeated for credit when the topics vary, but not more than 6 hours, regardless of discipline, will apply to the degree.
6993 Integrative Seminar in Accounting
(3-0) 3 hours credit. Prerequisites: Completion of at least 18 semester credit hours of graduate coursework that applies to the MACY degree and approval of the Graduate Advisor of Record.
A focus on the integration of financial accounting, auditing, managerial accounting and systems in assessing their relationships individually and collectively to business decision-making. Emphasizes the use of case studies and consideration of current business and accounting issues to demonstrate the link between various functional areas
of accounting.
7013 Seminar in Empirical Research in Accounting
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
An exploration of accounting research that employs observational, data-analytical methodology as means for theory development and validation, with emphasis on positive, empirical studies related to auditing, financial markets, and international accounting issues.
7023 Seminar in Behavioral Research in Accounting
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
The behavioral research in accounting seminar is a dichotomous class aimed at providing students with a framework for understanding the behavioral implications of the development, dissemination, and use of accounting information through an understanding of behavioral theories and methodologies.
7043 Archival-Based Research Methods in Accounting
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
Examination of quasi-experimental research designs and methods as used in archival-based accounting research. Provides students the opportunity to develop a foundation for performing research related to Ph.D. seminar project, academic research and scholarly papers. Includes partial or complete replications of published archival-based research papers.
7053 Current Topics in Accounting Research
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
Seminar in current accounting research topics. Topics will vary. May be repeated for credit, but not more than 6 hours may be applied to the Doctoral degree.
7113 Seminar in Financial Accounting Theory
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
This course focuses on accounting information reported to user groups outside the firm and is designed to introduce students to a number of substantive topics in empirical accounting research. Emphasis is placed on familiarizing students with the theories underlying financial accounting research, the nature of the research questions commonly addressed in empirical research, and the methods used to address those research questions. Topics include the earnings-return relation, financial reporting standard setting, information content of accounting disclosures, use of accounting information in contracting, and the relation between accounting information and firm value.
7123 Seminar in Managerial Accounting Theory
(3-0) 3 hours credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
A study of the accumulation, analysis, and interpretation of accounting data relevant to purposes of managerial decision making, profit planning, and control. Emphasis is placed on familiarizing students with the theories underlying cost/managerial accounting research, the nature of the research questions commonly addressed in cost/managerial accounting research, and the methods used to address those questions. A number of paradigms employed by researchers to study the use of accounting data within organizations will be discussed, including the application of mathematics and statistics to accounting analysis.
7201 Accounting Research Colloquium
1 hour credit. Prerequisites: Consent of instructor and admission to the Ph.D. program.
Presentation and analysis of literature in a selected area of research. May be repeated.
7211-6 Doctoral Research
1 to 6 hours credit. Prerequisite: Completion of or concurrent enrollment in ACC 6961.
May be repeated for credit, but not more than 24 hours may be applied to the Doctoral degree.
7311-6 Doctoral Dissertation
1 to 6 hours credit. Prerequisite: Admission to candidacy for Doctoral degree in Business Administration.
May be repeated for credit, but not more than 12 hours may be applied to the Doctoral degree.
