Accounting (ACCT)

ACCT 5150  Foundations of Financial Acct  
Credits: 1.5 (1.5-0-0)
  

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.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5151  Foundations of Managerial Acct  
Credits: 1.5 (1.5-0-0)
  

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.

Prerequisites: ACCT 5150 or equivalent.

Restrictions: Prerequisite: ACCT 5150.Enrollment is limited to Graduate level students.

ACCT 5307  Acct Information Systems  
Credits: 3 (3-0-0)
  

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.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5308  Accounting Ethics  
Credits: 3 (3-0-0)
  

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

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5310  Responsibility & Practice Mgmt  
Credits: 3 (3-0-0)
  

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.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5311  Managerial Accounting  
Credits: 3 (3-0-0)
  

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)

Prerequisites: ECON 5301 and FINC 5302.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5312  Fundamental Forensic Acct  
Credits: 3 (3-0-0)
  

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.

Prerequisites: ACCT 3314 and ACCT 4314.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5314  Advance Accounting Problems  
Credits: 3 (3-0-0)
  

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

Prerequisites: ACCT 3304.

Restrictions: Prerequisite: ACCT 3304.Enrollment is limited to Graduate level students.

ACCT 5316  Advance Income Tax Problems  
Credits: 3 (3-0-0)
  

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.

Prerequisites: ACCT 3305.

Restrictions: Prerequisite: ACCT 4308.Enrollment is limited to Graduate level students.

ACCT 5317  Accounting & Tax Research  
Credits: 3 (3-0-0)
  

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.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5318  Financial Statement Analysis  
Credits: 3 (3-0-0)
  

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.

Prerequisites: Admission to MPA program.

Restrictions: Enrollment limited to students in the MPACC program.Enrollment is limited to Graduate level students.

ACCT 5319  Special Probs in Accounting  
Credits: 3 (3-0-0)
  

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

Prerequisites: consent of instructor.

Restrictions: Enrollment is limited to Graduate level students.

Repeat Status: Course may be repeated 1 time(s).

ACCT 5327  Advanced Auditing  
Credits: 3 (3-0-0)
  

Audit program planning and special reports, auditing topics.

Prerequisites: ACCT 4311.

Restrictions: Prerequisite: ACCT 4311.Enrollment is limited to Graduate level students.

ACCT 5330  Fraud Examination  
Credits: 3 (3-0-0)
  

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

Prerequisites: ACCT 5337.

Restrictions: Prerequisite: ACCT 5337.Enrollment is limited to Graduate level students.

ACCT 5337  Advanced Forensics  
Credits: 3 (3-0-0)
  

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.

Prerequisites: ACCT 5312.

Restrictions: Prerequisite: ACCT 5312.Enrollment is limited to Graduate level students.

ACCT 5341  Adv Cost Managerial Acct  
Credits: 3 (3-0-0)
  

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

Prerequisites: ACCT 3314.

Restrictions: Prerequisite: ACCT 3314.Enrollment is limited to Graduate level students.

ACCT 5342  Developing Advocasy Skills for Accountants  
Credits: 3 (3-0-0)
  

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.

Prerequisites: ACCT 5337.

Restrictions: Prerequisite: ACCT 5337.Enrollment is limited to Graduate level students.

ACCT 5350  Internship in Accounting  
Credits: 3 (0-0-3)
  

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.

Prerequisites: Approval of a faculty coordinator, department chair, and College of Business Dean.

Restrictions: Enrollment is limited to Graduate level students.

ACCT 5395  Prof Accounting Application  
Credits: 3 (3-0-0)
  

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.

Corequisites: BUAD 5135.

Restrictions: Enrollment is limited to Graduate level students.