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COURSE DESCRIPTIONS
ACCOUNTING
(ACC)

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.
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.
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.

5803 Controllership
(3-0) 3 hours credit. Prerequisite: ACC 5023 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. (Formerly ACC 5033. Credit cannot be earned for both ACC 5803 and ACC 5033.)

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. (Formerly ACC 5043. Credit cannot be earned for both ACC 5813 and ACC 5043.)

5823 Nonprofit and Governmental Accounting
(3-0) 3 hours credit. Prerequisite: ACC 5023 or an equivalent.
A study of accounting principles and practices of not for profit organizations, including federal, state, and local governments. (Formerly ACC 5053. Credit cannot be earned for both ACC 5823 and ACC 5053 or ACC 4053.)

5833 Cost Management and Control
(3-0) 3 hours credit. Prerequisite:ACC 5023 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. (Formerly ACC 5073. Credit cannot be earned for both ACC 5833 and ACC 5073.)

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. (Formerly ACC 5083. Credit cannot be earned for both ACC 5843 and ACC 5083.)

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. (Formerly ACC 5133. Credit cannot be earned for both ACC 5863 and ACC 5133.)

5873 Budgeting and Forecasting
(3-0) 3 hours credit. Prerequisite: ACC 5023 or an equivalent.
Examines the accountant’s role in budgeting and forecasting. Study of advanced forecasting techniques and applications of microcomputers and forecasting. (Formerly ACC 5143. Credit cannot be earned for both ACC 5873 and ACC 5143.)

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.

6003 Managerial Accounting Theory
(3-0) 3 hours credit. Prerequisite:ACC 5023 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: 9 semester credit hours of accounting.
An analysis of the issues involved in accounting for multinational corporations, including environmental influences, foreign currency translation, management accounting, and international accounting standard setting. A brief study of accounting history is included in the course. (Formerly ACC 6133. Credit cannot be earned for both ACC 6203 and ACC 6133.)

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.

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.

6983 Master’s Thesis
3 hours credit. Prerequisites: Permission of the Graduate Advisor of Record and thesis director (form available).
Thesis research and preparation. May be repeated for credit, but not more than 6 hours will apply to the Master’s degree. Credit will be awarded upon completion of the thesis. Enrollment is required each term in which the thesis is in progress.

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.

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. Prerequisite: 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.

7201-3 Accounting Research Colloquium
1 to 3 hours 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. Corequisite: 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.

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