Accounting (ACCT)

This is a preparatory course in accounting that will serve as a refresher course required for all students who attend the Online Pathways MBA program. TSI Restriction(s): None

This class provides resources to help prepare students for the COB Exit Exams, and includes the administration of those exams and competency skills assessment. This course should be taken concurrently with ACCT 5395 for MPA students, and must be taken in the final semester before graduation.

Accounting lab for evaluating student learning during the MPA course of study. Assessment techniques may include examinations, major field test, written assignments, public presentations, or other means as determined by the faculty of the Master of Professional Accounting

An introduction to financial accounting principles and procedures for graduate students with limited background in accounting or business. The course will include the study of the measurement and reporting issues and their effect on revenue and expense recognition, equity, and other related items.

An introduction to managerial accounting principles and procedures for graduate students with limited background in accounting or business. The course will include the study of managerial accounting issues, including enterprise planning and control.

This course is an in-depth study of corporate financial accounting for the purpose of creating the required financial statements. Accounting topics including the development of accounting standards; accounting principles for partnerships, estates and trusts, reorganizations and liquidations, foreign currency transactions will be covered, and international accounting, The course will emphasize examining the financial statements of companies from a wide variety of industries, as well as interesting situations, through the analysis of a number of cases.

This course will introduce students to the conceptual aspects of accounting systems on which bookkeeping, accounting, financial reporting, and auditing are based. The emphasis is to develop students’ ability to understand the processing of accounting data and the controls that are necessary to assure accuracy and reliability of the data processed by the accounting system. It also improves the student’s understanding of how key business processes are managed and integrated in enterprise level software used by large organizations. This course includes hands-on experience in accounting and database software with emphasis on SAP.

Requirements, constraints, elements, and considerations in design, implementation, auditing and housekeeping of accounting systems in relation to the total information systems for business decisions on a computerized data processing basis. This course includes a project using the SAP enterprise resource management system (ERP) which comprises 30% of course content.

Application of ethical theory, philosophy, and principles including the concepts of ethical reasoning, integrity, objectivity, independence, and other core values.

This course develops a comprehensive framework for analyzing financial statements, focusing on the firm’s competitive environment, business strategy, and accounting quality, while emphasizing the assessment of financial health and evaluation of future performance prospects. The course uses data mining techniques and artificial intelligence (AI) applications to retrieve and analyze firm-specific information.

An in-depth study of specialized knowledge and accounting skills practiced by CPAs to collect, analyze, and evaluate evidential matter and to interpret and communicate expert opinions in a courtroom, boardroom, or other legal/administrative venue.

Introduction to managerial accounting as it is used to plan, evaluate and control an organization. Emphasis on budgeting, standard costing, and analysis of costs and profits. (Formerly: Seminar in Managerial Accounting)

Fundamentals of forensic knowledge and practice with an emphasis on evidence preservation, court rules, rules of evidence and discovery, and serving as an expert witness.

Accounting principles for partnerships, estates, and trusts, debt restructuring, reorganizations and liquidations, interim financial reporting and segmentation, foreign currency transactions and translation, leverage buyouts.

This course is a study of auditing and assurance services, focusing on the principles and practices of auditing financial statements. The course aims to develop a foundational understanding of the audit process and the auditor’s role in ensuring the reliability and credibility of financial reporting. Emphasis is placed on statistical methods and the use of computerized audit programs, and artificial intelligence (AI) for the detection of errors, omissions, and inconsistencies in financial records.

Particular attention given to tax regulations applicable to partnerships and corporations together with preparation of federal income tax returns for such businesses. Consideration also given to federal gift and estate tax.

This course examines both professional and academic research methods. Students use commonly available research databases, including (but not limited to) LEXUS/NEXUS, RIA Checkpoint, CCH, EDGAR, and the Government Publishing Office. This course is the equivalent of 3 semester hours of Accounting Research.

Development of a framework for the analysis of financial statements: study of the firm's competitive environment and business strategy, critical review of accounting quality, assessment of financial condition, and evaluation of future prospects.

Study, research or internship in accounting. May be repeated once for credit.

This course comprises an examination of the determination and allocation of costs to specific accounting entities, such as specific products, specific processes, specific tasks, business divisions, and business departments. Additionally, methods of determining the cost of specific business activities are studied. Methods are studied for using costing, especially activity-based costing (ABC), for the five purposes of management, e.g. planning, organizing, staffing, directing, and controlling. Special attention is given to methods for using accounting information for decision making, such as make or buy, outsourcing, project acceptance, and capital investment.

This course provides an in-depth study of the federal taxation of C corporations and their shareholders. It covers the foundational principles and complex issues related to the formation, operation, and liquidation of C corporations. Topics include corporate income tax determination, capital structure, dividend distributions, corporate reorganizations, and tax planning strategies. The course is designed to equip students with the knowledge and analytical skills necessary for tax planning and compliance in a corporate context.

Application of ethical theory, philosophy and principles including the concepts of ethical reasoning, integrity, objectivity, independence and other core values. This course will also examine the ethical implications of the use of artificial intelligence (AI) in the preparation of financial statements and other disclosures.

In-depth examination of auditor legal and ethical responsibilities, audit procedures, statistical sampling, information systems audits, internal/operational audits, and other contemporary auditing topics. focus is placed on the application of auditing resources commonly used in practice.

The use of specific accounting procedures for detecting and preventing fraud. Emphasis is placed on professional ethics, prevention, detection, and investigation methods to help minimize firms’ exposure to losses. The course is structured enhance the student’s ability to understand the pervasiveness of occupational fraud, to assess risk.

Introduces data analytics for accounting with a focus on analytical techniques for decision making and the examination of big data involving accounting information. It applies data analytics techniques to accounting areas such as financial accounting, managerial accounting, auditing, and tax. Hands-on experiences will develop skills useful in data analytics for accounting professionals and provide data-driven insights and recommendations.

This course introduces students to the applications of data analytics, data mining, and artificial intelligence (AI) in accounting. It bridges the gap between traditional accounting practices and modern data-driven decision-making. Students will learn how to analyze and interpret large sets of financial data using data mining techniques to enhance their ability to assess risks, detect fraud, improve business decision-making, and ensure compliance with financial regulations. This course includes hands-on experience in accounting and database software.

This course comprises the use of forensic accounting theories and techniques for detecting and preventing fraud. Emphasis is placed on topics related to prevention, detection, and investigation methods to help minimize firms’ exposure to losses. The course includes the use of artificial intelligence (AI) for data mining and analysis of expected financial fraud. The course provides a solid foundation for building forensic accounting skills including gathering, interpreting, and documenting evidence.

This course is designed to equip students with advanced research skills critical for professional success in accounting and taxation. Through comprehensive training in the use of industry-standard research tools and databases, students will learn to efficiently locate, analyze, and interpret complex accounting standards, tax laws, and regulations. The course emphasizes the practical application of research findings to real-world business scenarios, enabling students to make informed, data-driven decisions. In addition, students will refine their ability to communicate research outcomes effectively through written reports and presentations, while adhering to the highest ethical standards in the research process.

Students learn how to measure, report, and interpret ESG (environmental, social, governance) performance. They examine how companies respond to the shareholders and stakeholders, including authorities. Also, students learn the relevance and fundamentals of corporate sustainability reporting and the reliance in firm value creation from the current theoretical framework perspective.

Analysis of the Texas Business Organizations Code as it applies to the practice of accounting in Texas. Emphasis is placed on the impact that Generally Accepted Accounting Principles, the Internal Revenue Code, and state case law have upon an accountant’s application of the statutory law found in the Texas Business Organizations Code.

An in-depth study of specific knowledge areas of forensic accounting, including federal tax fraud, bankruptcy, mergers and acquisitions, disclosure misrepresentations, Foreign Corrupt Practices Act, misappropriations, embezzlements, securities law violations, RICO, and antitrust violations.

This course provides an in-depth examination of auditor legal and ethical responsibilities, audit procedures, statistical sampling, information systems audits, internal/operational audits, and other contemporary auditing topics. focus is placed on the application of auditing resources commonly used in practice. An emphasis will be placed on the use of data mining, data analytics, and artificial intelligence (AI) for the conduct of an audit.

Planning and control of cost elements; analysis of costs and profits; and current topics in cost/managerial accounting.

Developing Advocacy Skills for Accountants is a course in applied practice in research, preparation, and presentation of evidence and testimony as an expert witness. The course comprises case studies, legal research, written and oral presentations of findings and of expert opinion, and experience in a courtroom environment. (Moot Court) This course is the “capstone” course for the Forensic Accounting Track.

An off-campus learning experience allowing the application of accounting skills in an actual work setting. This course will count towards the hours required for the CPA exam only if the internship requirements set by the State Board of Public Accountancy are met.

This is the capstone course for the Masters of Professional Accountancy (MPA) program. The course requires students to integrate, extend, analyze, and apply knowledge gained in the MPA program to demonstrate mastery of the accounting discipline. The course uses a thematic approach that focuses on internal and external reporting issues and choices in accounting policy at the macro and micro levels. Concepts from cost/managerial accounting, accounting information systems, auditing, and taxation will be applied. Course must be taken during in the last semester with the approval of graduate advisor.