Accounting (ACCT)

Courses

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..