Accounting (ACCT)

Courses

ACCT 2101. Financial Accounting. 3 Credit Hours.

Basic concepts and principles underlying the preparation and use of financial statements. Among the topics covered are basic accounting theory, transactional analysis, income determination, asset and liability valuation, and the preparation of financial statements. NOTE: Accounting majors who started as freshmen in fall 2008 need a C or better to progress in the Accounting major.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Facilities Management, Actuarial Science, Business Management, Business, Business Basics, Construction Mgt Tech, Career and Technical Education, Economics, Entrprnrship & Innovation Mgt, Engineering Technology, Entrepreneurship, Finance, Financial Planning, General Business Studies, Horticulture, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Pre Business, Real Estate, Risk Management and Insurance, Supply Chain Management, Sport & Recreation Management, Statistical Sci + Data Analyt, Tourism and Hospitality Mgmt, Undeclared-Business & Mngt, Undeclared-University Studies.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
MATH 0701 to 0702| Required Courses:1|Minimum Grade of C-|May not be taken concurrently
OR STA1 Y|May not be taken concurrently
OR STA2 Y|May not be taken concurrently
OR MATH 1011|Minimum Grade of C-|May not be taken concurrently
OR MATH 1021|Minimum Grade of C-|May not be taken concurrently
OR STAT 1001|Minimum Grade of C-|May be taken concurrently
OR STT2 Y|May not be taken concurrently
OR ST1A Y|May not be taken concurrently
OR ST2A Y|May not be taken concurrently.

ACCT 2102. Managerial Accounting. 3 Credit Hours.

Basic concepts related to the manager's role in making business decisions using accounting data. Topics include cost classification, behavior, and allocation, cost-volume-profit analysis, operating and capital budgeting, variance analysis, performance evaluation and responsibility accounting. NOTE: The Accounting major changed as of fall semester 2008 for freshmen. The changes are effective for transfer students beginning in fall 2010. Accounting majors admitted as freshmen in fall semester 2008 or after should register for Accounting 2521 instead of Accounting 2102 and need a C or better to progress in the major.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Business, Business Plus, Construction Mgt Tech, Career and Technical Education, Economics, Entrprnrship & Innovation Mgt, Engineering Technology, Entrepreneurship, Finance, Financial Planning, General Business Studies, Horticulture, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 2101|Minimum Grade of C-|May not be taken concurrently
OR ACCT 2901|Minimum Grade of C-|May not be taken concurrently.

ACCT 2521. Cost Accounting. 3 Credit Hours.

The accumulation and analysis of cost accounting information for the valuation of products and services, internal decision making, and measurement of financial performance. NOTE: The Accounting major changed as of fall semester 2008 for freshmen. The changes are effective for transfer students beginning in fall 2010. New freshmen Accounting majors who were admitted in fall semester 2008 or after are not required to take Accounting 2102. You should register for Accounting 2521.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 2101|Minimum Grade of C-|May not be taken concurrently
OR ACCT 2901|Minimum Grade of C-|May not be taken concurrently.

ACCT 2901. Honors Financial Accounting. 3 Credit Hours.

Course develops knowledge of financial accounting theory, financial statement preparation, and the use of accounting data by managers and external users. Honors version of 2101 (0001). NOTE: May be used to fulfill the first portion of the accounting requirement for the Fox School of Business and Management. Accounting majors who started as freshmen in fall 2008 need a C or better to progress in the Accounting major.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Business, Career and Technical Education, Economics, Entrprnrship & Innovation Mgt, Engineering Technology, Entrepreneurship, Finance, Financial Planning, General Business Studies, Horticulture, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
Cohort Restrictions: Must be enrolled in one of the following Cohorts: SCHONORS, UHONORS, UHONORSTR.

Course Attributes: HO

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
MATH 0701 to 0702| Required Courses:1|Minimum Grade of C-|May not be taken concurrently
OR STA1 Y|May not be taken concurrently
OR STA2 Y|May not be taken concurrently
OR MATH 1011|Minimum Grade of C-|May not be taken concurrently
OR MATH 1021|Minimum Grade of C-|May not be taken concurrently
OR STAT 1001|Minimum Grade of C-|May be taken concurrently
OR STT2 Y|May not be taken concurrently
OR ST1A Y|May not be taken concurrently
OR ST2A Y|May not be taken concurrently.

ACCT 2902. Honors Managerial Accounting. 3 Credit Hours.

Course provides an introduction to managerial accounting concepts and techniques and their use by decision makers. Honors version of 2102 (0002). NOTE: May be used to fulfill the second portion of the accounting requirement for the Fox School of Business and Management. The Accounting major has changed beginning fall semester 2008 for freshmen. These changes are effective for transfer students beginning in fall 2010. Accounting majors admitted as freshmen in fall semester 2008 or after are not required to take Accounting 2902. You should register for Accounting 2521.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Business, Career and Technical Education, Economics, Entrprnrship & Innovation Mgt, Engineering Technology, Entrepreneurship, Finance, Financial Planning, General Business Studies, Horticulture, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
Cohort Restrictions: Must be enrolled in one of the following Cohorts: SCHONORS, UHONORS, UHONORSTR.

Course Attributes: HO

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 2101|Minimum Grade of C-|May not be taken concurrently
OR ACCT 2901|Minimum Grade of C-|May not be taken concurrently.

ACCT 3511. Intermediate Accounting I. 3 Credit Hours.

Accounting principles as they relate to financial reporting. Income determination, asset and liability valuation, and the form and content of financial statements are examined. NOTE: This course meets an upper-level major or business-elective requirement.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, General Business Studies, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 2101|Minimum Grade of C|May not be taken concurrently
OR ACCT 2901|Minimum Grade of C|May not be taken concurrently
OR ACC1 Y|May not be taken concurrently)
AND (ACCT 2521|Minimum Grade of C|May be taken concurrently)

ACCT 3512. Intermediate Accounting II. 3 Credit Hours.

A continuation of material begun in Accounting 3511. Stockholders' equity, earnings per share, and long-term investments will be covered along with complex revenue-recognition problems, pensions, leases, inter-period tax allocation, and cash flows. NOTE: This course meets an upper-level major or business-elective requirement.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 3511|Minimum Grade of C|May not be taken concurrently
OR ACCT 2511|Minimum Grade of C|May not be taken concurrently
OR ACCT 3911|Minimum Grade of C|May not be taken concurrently)
AND (ACCT 2521|Minimum Grade of C|May not be taken concurrently)

ACCT 3526. Accounting Information Systems. 3 Credit Hours.

An introduction to the evaluation and design of accounting information systems and the documentation and analysis of a client's hardware and software needs. Internal controls, networking options and security issues also are examined. Students receive hands-on experience with accounting software.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 2521|Minimum Grade of C|May not be taken concurrently.

ACCT 3531. Federal Taxes on Income. 3 Credit Hours.

An introduction to the concepts and logic underlying federal income tax law. Emphasis is given to the determination of income and allowable deductions for both individual and business entity taxpayers. The course also integrates some financial accounting and finance theory with federal tax law.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 3511|Minimum Grade of C|May not be taken concurrently
OR ACCT 2511|Minimum Grade of C|May not be taken concurrently
OR ACCT 3911|Minimum Grade of C|May not be taken concurrently)
AND (ACCT 2521|Minimum Grade of C|May not be taken concurrently)

ACCT 3533. Advanced Accounting. 3 Credit Hours.

The major topics covered in this course include: business combinations, intercompany transactions, and other aspects of inter-corporate stock ownership necessary for the preparation of consolidated financial statements. Foreign currency transactions, foreign currency translation, partnership accounting, governmental accounting and not-for- profit accounting topics are introduced and discussed.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 3512|Minimum Grade of C|May not be taken concurrently.

ACCT 3561. International Accounting. 3 Credit Hours.

The purpose of this course is to provide an understanding of accounting issues arising from the increased globalization of business. Topics covered include: comparative cross-national financial reporting; efforts to harmonize cross-national accounting standards and practices and to develop international accounting standards; taxation and transfer pricing issues; and managerial control of global operations.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 2521|Minimum Grade of C|May not be taken concurrently.

ACCT 3580. Special Topics - Accounting. 1 to 3 Credit Hour.

Special topics in current developments in the field of accounting.

College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
(ACCT 2521|Minimum Grade of C|May not be taken concurrently)
AND (ACCT 3511|Minimum Grade of C|May not be taken concurrently)
AND (ACCT 3512|Minimum Grade of C|May be taken concurrently)

ACCT 3581. Co-operative Experience in Accounting. 3 Credit Hours.

This course is designed for students who have an Accounting Internship or Co-op Experience, either in the fall, spring or summer session. The course can also be taken by students accepted into the Volunteer Income Tax Assistance program, which runs only in spring semester. Course admittance is selective and requires an interview with the instructor.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 3511|Minimum Grade of C|May not be taken concurrently
OR ACCT 2511|Minimum Grade of C|May not be taken concurrently
OR ACCT 3911|Minimum Grade of C|May not be taken concurrently.

ACCT 3582. Independent Study. 1 to 6 Credit Hour.

Students will prepare research papers under supervision of a faculty member. NOTE: Students who want to sit for the CPA exam or other professional designations may have to petition to have independent study credit accepted by the examining authority toward satisfying minimum education requirements.

College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may be repeated for additional credit.

ACCT 3596. Auditing. 3 Credit Hours.

A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor. The significance of the audit report; the nature, accumulation, and evaluation of evidence for balances and transaction cycles; and the moral and ethical problems of the auditor are some of the topics covered. An introduction to the provisions of the Sarbanes-Oxley Act and assurance services also is provided. This is a writing intensive course. Students must earn a grade of C in this course if they are using it to fill the writing intensive course requirement for their degree.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Course Attributes: WI

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 3511|Minimum Grade of C|May not be taken concurrently
OR ACCT 2511|Minimum Grade of C|May not be taken concurrently
OR ACCT 3911|Minimum Grade of C|May not be taken concurrently)
AND (BA 2196|Minimum Grade of C-|May not be taken concurrently
OR BA 2996|Minimum Grade of C-|May not be taken concurrently)

ACCT 3911. Honors Intermediate Accounting I. 3 Credit Hours.

Honors version of ACCT 3511 (2511/0011). Accounting principles as they relate to financial reporting. Income determination, asset and liability valuation, and the form and content of financial statements are examined. NOTE: This course meets an upper-level major or business-elective requirement.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, General Business Studies, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Undeclared-Business & Mngt.
Cohort Restrictions: Must be enrolled in one of the following Cohorts: SCHONORS, UHONORS, UHONORSTR.

Course Attributes: HO

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 2101|Minimum Grade of C|May not be taken concurrently
OR ACCT 2901|Minimum Grade of C|May not be taken concurrently
OR ACC1 Y|May not be taken concurrently)
AND (ACCT 2521|Minimum Grade of C|May be taken concurrently)

ACCT 3999. Honors Thesis I. 1 to 3 Credit Hour.

The first of a two-part sequence of courses in which independent research is conducted under the supervision of a thesis advisor from the Accounting department resulting in a substantial piece of original research, roughly 30 to 50 pages in length upon completion of Accounting 4999. The student must publicly present his/her findings at a Temple University Research Forum session or the equivalent during one of the two semesters during which these courses are undertaken.

Field of Study Restrictions: Must be enrolled in one of the following Majors: Accounting.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.
Cohort Restrictions: Must be enrolled in one of the following Cohorts: SCHONORS, UHONORS, UHONORSTR.

Course Attributes: HO

Repeatability: This course may be repeated for additional credit.

ACCT 4501. Accounting Senior Seminar. 3 Credit Hours.

Capstone course designed to enable students to evaluate generally accepted accounting principles and to relate accounting theory to accounting practice. The course is intended to serve as a transition from academe to professional practice. NOTE: This course is the non-writing intensive version of Accounting 4596. Students should not take this course if they have already taken and passed Accounting 4596. This course is required for freshmen admitted fall 2008 or after and transfers admitted fall 2010 or after.

Field of Study Restrictions: Must be enrolled in one of the following Fields of study: Accounting, Actuarial Science, Business Management, Economics, Entrprnrship & Innovation Mgt, Entrepreneurship, Finance, Financial Planning, Human Resource Management, International Business, Law & Business, Legal Studies, Management Information Systems, Marketing, Real Estate, Risk Management and Insurance, Supply Chain Management, Statistical Sci + Data Analyt, Undeclared-Business & Mngt.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 3512|Minimum Grade of C|May not be taken concurrently)
AND (ACCT 3596|Minimum Grade of C|May not be taken concurrently)

ACCT 4502. Senior Seminar - Management Accounting. 3 Credit Hours.

The senior seminar is a capstone course that builds on the base of the substantial knowledge you have acquired in previous courses in accounting. We will identify current issues in accounting, use the textbook as reference, and supplement it with information from other sources. The course has the following specific objectives: (1) Develop the ability to analyze current issues in accounting and their effects on financial statement analysis and management decision making; (2) Develop an understanding of the ethical issues in accounting and the ability to deal with ethical dilemmas; (3) Develop the communication skills necessary for success as an accounting professional; (4) Prepare students to transition from the Fox Business School to the business world; and (5) Prepare students for the Certified Management Accounting exam (CMA).

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 3512|Minimum Grade of C|May not be taken concurrently
AND ACCT 3596|Minimum Grade of C|May not be taken concurrently)

ACCT 4999. Honors Senior Thesis II. 1 to 3 Credit Hour.

Independent research conducted under the supervision of a thesis advisor from the Accounting Department resulting in a substantial piece of original research, roughly 30 to 50 pages in length. Student must publicly present his/her findings at a Temple University Research Forum session or the equivalent if this was not done in Accounting 3999.

Field of Study Restrictions: Must be enrolled in one of the following Majors: Accounting.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.
Cohort Restrictions: Must be enrolled in one of the following Cohorts: SCHONORS, UHONORS, UHONORSTR.

Course Attributes: HO

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 3999|Minimum Grade of C-|May not be taken concurrently.

ACCT 5001. Accounting for Managerial and Investment Analysis and Planning. 3 Credit Hours.

This course presents the concepts of financial and managerial accounting with a "user" (investor or manager) orientation. The course has three parts. The first part provides the accounting cycle and the reporting process, with an emphasis on the valuation bases and structure of the financial statements. The second part focuses on the interpretation and analyses of the financial statements, including analyses of cash flows and cross-sectional and time-series trends in financial ratios. The role of managerial accounting choices in determining the nature of financial reporting and quality of earnings is also examined. The third part examines the role of accounting information for managerial planning and control. Costing for inventory and pricing, cost-volume-profit analyses, and budgeting issues are covered.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5003. Financial Accounting. 3 Credit Hours.

This is an introductory course, and there is no expectation that students should possess prior accounting knowledge. The course will introduce you to the fundamental concepts of financial accounting. Financial accounting information is produced, in accordance with generally accepted accounting principles (GAAP), to report the operations of an entity to external users, for example, suppliers, customers, and investors. We will focus on the accounting cycle, the structure of the financial statements, and profitability analysis. In addition, we will discuss recent changes in the reporting environment and contemporary reporting issues.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5004. Managerial Decision Making Using Accounting Information. 1 to 3 Credit Hour.

You will learn how to do the following: measure and evaluate performance so as to design incentive mechanisms; estimate the profitability of your branches, products, and customers; make capital investment decisions; design budgets and identify what went wrong or right; and synthesize business strategy with accounting information systems. The focus is on understanding how to use accounting data, rather than how to generate it.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5003|Minimum Grade of B-|May not be taken concurrently.

ACCT 5101. Financial Accounting Theory. 3 to 4 Credit Hours.

This course provides intensive study of financial accounting theory and generally accepted accounting principles. Areas emphasized are income measurement, valuation of tangible and intangible assets, and accounting for liabilities and shareholders' equity. Proper financial statement presentation and disclosure are covered in detail. This course is also designed to reinforce fundamental concepts in recording business transactions and representing them in financial reports for external constituents and internal managers. It also includes an understanding of financial ratios and other tools to analyze financial statements.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5102. Advanced Financial Accounting. 3 Credit Hours.

This course continues the study of financial accounting begun in ACCT 5101.  Topics include: income tax allocation, pensions, leases, statement of changes in financial position, inflation accounting, foreign currency translation. Approximately one-half of course devoted to business combinations.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5107. Accounting for Third Party Reimbursements. 3 Credit Hours.

Concepts and structure of third-party payment environments are examined for their implications on healthcare institutions. Cost finding and analysis techniques for management application are emphasized. Relationships between rate setting and payment are also studied.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently)
AND (HCM 5101|Minimum Grade of B-|May not be taken concurrently)

ACCT 5108. Acct in an ERP Environment. 3 Credit Hours.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5111. Concepts and Analysis of Financial Statements. 3 Credit Hours.

Analysis of business enterprise through financial statements, concepts, and analysis of related data. Emphasis on the user's point of view. Structured to maximize student's ability to use and analyze financial statements.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5112. Federal Taxation. 2 to 3 Credit Hours.

This course provides an introduction to the concepts and logic underlying federal income tax law. Emphasis is on the determination of income and allowable deductions for business entities (corporations, partnerships, sole proprietorships) and individuals. The course introduces tax planning concepts and includes the study of how taxation impacts business and personal decision making. The course also integrates some financial accounting and finance theory with federal tax law.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5121. Managerial Cost Accounting. 3 Credit Hours.

Students who have taken cost accounting at the undergraduate level should not enroll in this course. This course provides intensive study of the accounting information needs of internal management. Both cost accumulation and cost control are examined.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5123. Auditing Theory and Practice. 3 Credit Hours.

In this course, students study professional auditing standards and ethics, internal control, gathering and documentation of audit evidence, a detailed analysis of auditing procedures applied to major balance sheet and income statement accounts, and the preparation of the auditor's report. Statistical sampling and EDP concepts as they relate to auditing.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5101|Minimum Grade of B-|May not be taken concurrently.

ACCT 5125. Accounting Information Systems for Management. 3 Credit Hours.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5126. Strat Use Equity Comp. 3 Credit Hours.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5127. International Financial Reporting Standards (IFRS). 1 to 3 Credit Hour.

In this course students will develop an understanding of international accounting and International Financial Reporting Standards (IFRS). Students will describe and apply accounting and reporting for significant differences between U.S. GAAP and IFRS. The course will enhance and apply critical thinking skills to key IFRS reporting standards as compared to U.S. GAAP.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5170. Special Topics. 1 to 6 Credit Hour.

Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5180. Special Topics. 1 to 6 Credit Hour.

Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5182. Independent Study. 1 to 6 Credit Hour.

Study in particular aspects of accounting under the direct supervision of a graduate faculty member. No more than six semester hours of independent study may be counted toward degree requirements.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5190. Special Topics - Accounting. 1 to 6 Credit Hour.

Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5201. Advanced Studies in Financial Reporting. 3 Credit Hours.

This course covers generally accepted accounting principles for business enterprises and governmental and nonprofit organizations. It will cover the concepts and standards for financial statements. Pedagogy will include extensive use of accounting case studies. Typical items to be discussed will include recognition, measurement, valuation, and presentation of various elements in financial statements in conformity with GAAP.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5202. Enterprise Systems and Internal Controls. 3 Credit Hours.

This course provides an understanding of the principal characteristics and functions of accounting information systems and an appreciation of the controls that should be in place for the major areas of business activity. Ethical issues, the impact of the Sarbanes-Oxley Act, and the necessary controls of databases are examined in detail. ERP, electronic business issues, and systems design considerations - particularly accounting and web site security and the impact of outsourcing - are covered toward the end of the course.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5203. Professional Skills Development. 1 to 4 Credit Hour.

This course is designed to impart important communication and professional skills. Students will focus on personal development of specific abilities that are instrumental for effective communication in professional positions. Students will focus on the development of specific skills, such as communication (written and oral), team building, and leadership, technology and Excel proficiency.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5204. Advanced Auditing and Assurance Services. 3 Credit Hours.

This course is designed to prepare students to successfully plan and perform various attestation services. This course will cover the generally accepted auditing standards and procedures, forensic accounting and fraud and include contemporary issues in auditing. Pedagogy will include extensive use of case studies.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5205. Advanced Federal Taxation. 3 Credit Hours.

This course focuses on advanced topics in the income taxation of corporations and flow-through business entities (partnerships, subchapter S corporations, limited partnerships, etc.) including formation, allocations, distributions, redemptions, reorganizations and terminations. Additional advanced topics covered include: the personal holding company tax, issues related to brother-sister corporations, penalties for improper accumulation of surplus and consolidated tax returns. The course will develop skills in identifying and researching issues in taxation.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5206. Law Ethics & Regulations. 3 Credit Hours.

This course provides an introduction to the legal and regulatory framework in which businesses and individuals operate. The course covers the basics of business law (agency, contracts, debtors, creditors, etc.) and the general business environment (business structures, management rights and responsibilities, the requirements of the Sarbanes-Oxley Act, etc.).

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5207. Concepts and Analysis of Financial Statements. 3 Credit Hours.

This course focuses on how users of financial statements incorporate accounting data into their financial evaluation. The course will use ratios and other tools to measure profitability and risk. The course will also examine techniques for forecasting future earnings performance as inputs in models of equity valuation. Students will analyze a major US corporation in parallel with class material and will achieve an awareness of current financial reporting issues.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5208. Strategic Technology and Performance Management. 3 Credit Hours.

This course provides an overview of the key concepts necessary to understand the role of information technology in business, the impact of economy-wide changes on financial performance, the analysis and implementation of competitive strategy, and systems to control and enhance performance.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5209. Taxes & Business Strategy. 2 Credit Hours.

This course examines tax strategies associated with business decisions. The material focuses on a conceptual framework for integrating tax planning into the decision-making process and applying tax planning tools and techniques to business and investment activities, including savings vehicles, business entity choice, financial statement analysis, executive compensation, capital structure, mergers and acquisitions, and international tax planning.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5282. Independent Study. 1 to 3 Credit Hour.

Study in particular aspects of accounting under the direct supervision of a graduate faculty member. No more than six semester hours of independent study may be counted toward degree requirements

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5004|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5402|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5302|Minimum Grade of B-|May not be taken concurrently.

ACCT 5287. Colloquium on Current Issues in Accounting Practice. 1 to 3 Credit Hour.

Students attend and participate in forums, seminars and conferences on current issues in accounting practice. Professionals from public accounting and industry will speak on topics of current interest in accounting, auditing and income taxes. The Colloquia will be spread throughout the three semesters of the MAcc program.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

ACCT 5301. Analyzing the Financial Health of the Business. 1.5 Credit Hour.

This course prepares students to interpret and analyze a firm’s financial statements effectively. Students will understand how to evaluate a company’s financial performance and that of its peers, how to estimate the risk of a company from its accounting numbers, and how to estimate the quality of earnings for a firm. Exercises include live examples as well as cases.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Co-requisites: FIN 5301.

Repeatability: This course may not be repeated for additional credits.

ACCT 5302. Accounting Information for Business Decisions. 1.5 Credit Hour.

In this course you will acquire skills in the following areas as you build your financial acuity competency and apply accounting information to managerial decisions: product and service costing, budgeting and variance analysis, capital budgeting, performance measurement, differential analysis and ethical decision making. The focus is on understanding how to use accounting data, rather than how to generate it.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Co-requisites: FIN 5302.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
(ACCT 5301|Minimum Grade of B-|May not be taken concurrently
OR ACCT 5401|Minimum Grade of B-|May not be taken concurrently)
AND (FIN 5301|Minimum Grade of B-|May be taken concurrently
OR FIN 5401|Minimum Grade of B-|May not be taken concurrently)

ACCT 5401. Analyzing the Financial Health of the Business. 1.5 Credit Hour.

This course prepares students to interpret and analyze a firm’s financial statements effectively. Students will understand how to evaluate a company’s financial performance and that of its peers, how to estimate the risk of a company from its accounting numbers, and how to estimate the quality of earnings for a firm. Exercises include live examples as well as cases.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

ACCT 5402. Accounting Information for Business Decisions. 1.5 Credit Hour.

In this course you will acquire skills in the following areas as you build your financial acuity competency and apply accounting information to managerial decisions: product and service costing, budgeting and variance analysis, capital budgeting, performance measurement, differential analysis and ethical decision making. The focus is on understanding how to use accounting data, rather than how to generate it.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5401|Minimum Grade of B-|May be taken concurrently
OR ACCT 5301|Minimum Grade of B-|May be taken concurrently.

ACCT 5801. Fin Info Reporting & Analysis. 3 Credit Hours.

This course helps you solidify your knowledge of accounting systems and financial information reporting procedures. You'll increase your comprehension of financial reports and of the practical applications of accounting theories and concepts through in-depth discussion of real-world situations, involving revenue recognition, inventory valuation, intangible assets and reporting for leases.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 5802. Strategic Cost Analysis for Enterprise Management. 2 to 3 Credit Hours.

You will advance your ability to use accounting principles and concepts to make better day-to-day business decisions as you examine cost behavior, variable margin, cost-volume-profit relationships, budgeting, break-even and incremental analysis. You'll also learn to use capital budgeting and discounted cash flows to determine the acceptability of investment alternatives from a cost/resource perspective. Your research projects and out-of-class assignment incorporate spreadsheet analyses and Internet resources.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

Pre-requisites:
ACCT 5801|Minimum Grade of B-|May not be taken concurrently.

ACCT 5882. Independent Study. 1 to 6 Credit Hour.

Study in particular aspects of accounting under the direct supervision of a graduate faculty member. No more than six semester hours of independent study may be counted toward degree requirements

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

Pre-requisites:
ACCT 5801|Minimum Grade of B-|May not be taken concurrently.

ACCT 5890. Special Topics. 1 to 6 Credit Hour.

Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

ACCT 9001. Interdisciplinary Accounting Research. 3 Credit Hours.

The seminar adopts a broad approach to research methods and is not limited to hypothesis testing and statistical analysis. Examines a general structure for methodology, which includes: problem finding as well as problem solving; generating theory as well as testing theory; different research strategies: opinion, empirical, archival and analytic research; criteria for selecting and evaluating research methods.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 9002. Seminar in Financial Accounting Theory. 3 Credit Hours.

The seminar focuses on current methodological issues in financial accounting research. In-depth analysis of empirical tests of financial accounting theories. Implications for future research are emphasized.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 9003. Seminar in Research Methods - Accounting. 3 Credit Hours.

The seminar focuses on research methods in areas such as Auditing, Managerial Accounting, or Taxation, and may also include behavioral studies in these areas.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may not be repeated for additional credits.

ACCT 9011. Proseminar in Accounting. 1 to 3 Credit Hour.

This course is designed to investigate a variety of research methods in accounting. Students become familiar with critically reading and analyzing research methodologies used in different papers presented at the department workshops. Through this process, students learn to use what they had learned in previous course(s) and critically read and evaluate empirical research papers in theoretical and empirical areas.

Field of Study Restrictions: Must be enrolled in one of the following Majors: Business Administration.
Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.
Degree Restrictions: Must be enrolled in one of the following Degrees: Doctor of Philosophy.
College Restrictions: Must be enrolled in one of the following Colleges: Business & Mngmnt, Fox School, Sport Tourism Hospitality Mgt.

Repeatability: This course may be repeated for additional credit.

ACCT 9090. Seminar - Special Topics in Accounting. 1 to 6 Credit Hour.

This course is designed to investigate a variety of research methods in accounting. Students become familiar with critically reading and analyzing research methodologies used in different papers presented at the department workshops. Through this process, students learn to use what they had learned in previous course(s) and critically read and evaluate empirical research papers in theoretical and empirical areas.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.

ACCT 9183. Directed Study in Accounting. 1 to 6 Credit Hour.

Supervised individual reading and research projects. Often associated with a seminar in which papers on a variety of topics are presented.

Level Registration Restrictions: Must be enrolled in one of the following Levels: Graduate.

Repeatability: This course may be repeated for additional credit.