ACCT 8005 Current Issues in Accounting
Credit Hours 1.0 - 3.0
Prerequisites None
Requirements CSP: 1, 2, 6
Description

This course will cover current issues in accounting. Issues will be drawn from a wide range of current issues that do not necessarily require or allow an entire semester of study and will pertain to assorted accounting areas, e.g., financial reporting and analysis, intenal auditing, forensic accounting, government and not-for-profit accounting, assurance services, cost measurement and control, taxation, performance measurement and control, and governance. May be repeated for credit.

ACCT 8010 Financial Accounting 1
Credit Hours 3.0
Prerequisites Graduate or Undergraduate degree in bus other than AC
Requirements CSP: 1, 2, 6, 7
Description

ACCT 2101 or MBA 8025 and, ACCT 2102 or MBA 8115. Students will learn the financial reporting environment, the conceptual framework, the financial accounting process, preparation of financial statements, income measurement, and asset valuation.

ACCT 8020 Financial Accounting II
Credit Hours 3.0
Prerequisites ACCT 8010
Requirements CSP 1, 2, 6, 7
Description

Students will learn the valuation of liabilities and investments, reporting of stockholders equity, accounting for income taxes, postemployment benefits, leases, changes and errors, and preparation of statement of cash flows with complex transactions.

ACCT 8030 Managerial and Accounting Information Systems
Credit Hours 3.0
Prerequisites Graduate or Undergraduate degree in bus other than AC
Requirements CSP 1, 2, 4, 6, 7
Description

ACCT 2101 or MBA 8025, and ACCT 2102 or MBA 8115. This course examines a wide range of fundamental managerial techniques used by companies for tracking and reporting internal operations. In particular, it focuses on techniques for costing and evaluating products, services, programs, projects, departments and other operational units. The primary emphasis is on developing the needed understanding, insights and skills for capturing, analyzing and applying internal accounting data in order to make optimum managerial-level, cost-related decisions and appropriate managerial performance evaluations. In addition, students are expected to develop analytical skills necessary for evaluating alternative designs of control systems.

ACCT 8040 Topics in Federal Taxation
Credit Hours 3.0
Prerequisites ACCT 8020, with grade of C- or higher
Requirements CSP: 1, 2, 6, 7
Description

This course introduces students to the federal tax concepts applicable to individuals, sole proprietorships, partnerships, corporations, estates, and trusts. In particular, it focuses on developing a professional level of problem-solving skills and critical thinking as well as oral and written communications. Emphasis is placed on differences between tax and financial accounting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.

ACCT 8050 Assurance and Information Systems Control
Credit Hours 3.0
Prerequisites ACCT 8020, with a minimum grade of C-
Requirements CSP: 1, 2, 3, 4, 5, 6, 7, 8
Description

This course develops students knowledge of Accounting Information Systems (AIS) and auditing the AIS focusing on both the processes of the AIS and the evaluation of accounting information. Topics include choosing , extracting and analyzing information to solve business problems, the ethical responsibilities the accountants, evidence accumulation and evaluation, materiality, risk assessment and control of the processes, and legal responsibilities. The course emphasizes the utilization of technology tools in business environments.

ACCT 8060 Financial Accounting in Governmental and Nonprofit Organizations
Credit Hours 3.0
Prerequisites ACCT 4113, with a minimum grade of C-
Requirements CSP: 1, 2, 4, 6, 7
Description

This course provides an indepth study of financial reporting principles and theory used by governmental and nonprofit organizations. Analysis and interpretation of these organizations financial statements is an integral part of the course.

ACCT 8090 International Accounting Practices
Credit Hours 3.0
Prerequisites ACCT 4113, with a minimum grade of C-
Requirements CSP: 1, 2, 4, 6, 7
Description

This course provides a detailed examination of Internationl Financial Reporting Standards (IFRS) and their application. It identifies differences between IFRS and Generally Accepted Accounting Principles and analyzes the implicaions of those differences. It also offers a framework for identifying and analyzing national differences in the applications of IFRS.

ACCT 8120 Advanced Federal Taxation
Credit Hours 3.0
Prerequisites ACCT 4510 or ACCT 8040, with a Requiremenminimum grade of C-
Requirements CSP: 1, 2, 6, 7
Description

Same as TX 8020. Students may not receive credit for both TX 8020 and ACCT 8120. This course provides an in depth study of the federal tax law applicable to sole proprietorships, partnerships, corporations, estates, and trusts. In addition, this course introduces students to topics such as the alternative minimum tax, international tax, state and local tax, employee compensation, related party transactions, and tax exempt entities. Some time also is devoted to tax planning, ethical practices, taxation of crossborder business transactions, and tax research.

ACCT 8130 Advanced Accounting Topics
Credit Hours 3.0
Prerequisites ACCT 4113 or ACCT 8020, with a minimum grade of C-
Requirements CSP: 1, 2, 3, 6, 7
Description

This course provides a study of accounting topics related to business mergers and acquisitions, international accounting and foreign currency issues, and other current topics of financial reporting.

ACCT 8310 Seminar in Management Accounting Systems
Credit Hours 3.0
Prerequisites ACCT 4310 or MBA 8115 or CIS 3300 and CIS 3730 and ACCT 2101 and ACCT 2102
Requirements CSP: 1, 2, 3, 4, 5, 6, 7, 8
Description

This course focuses on inventory management issues including the cost and revenue implications and managing uncertainties in the demand and supply arenas. Students will analyze issues related to distribution management, revenue generation under supply constraints and the importance of supplier alliances and outsourcing of core products and services. The importance of information flow and strategic decision making under these conditions will be discussed.

ACCT 8389 Directed Readings in Accounting
Credit Hours 1.0 - 3.0
Prerequisites Consent of the instructor, good academic standing
Description
ACCT 8391 Field Study in Accounting
Credit Hours 3.0
Prerequisites MPA or MBA student with a 2.7 or higher GPA, accounting internship, consent of instructor
Requirements (May be repeated once.) CSP: 1, 2, 3, 4, 5, 6, 7, 8
Description

The purpose of this class is to provide course credit for students enrolled in the MPA or MBA program who have an accounting internship. Students are required to submit weekly journals describing their internship experience and a paper at the end of the semester. The topic for the paper has to be approved by the instructor. Students can register for this class only with the consent of the instructor.

ACCT 8410 Seminar in Financial Accounting Theory and Policy
Credit Hours 1.0 - 3.0
Prerequisites ACCT 4113 or ACCT 8020, with a minimum grade of C-
Requirements CSP: None
Description

This course provides an overview of financial accounting theory and policy with the aim of helping to increase students understanding and analytical abilities in this complex area. Current and proposed financial accounting standards are analyzed. Major elements of both normative and positive accounting theories are identified and related to the practice of accounting and standard setting. This type of analysis helps to establish an appreciation of the impact of accounting theory on practice and policy.

ACCT 8420 Special Topics in Financial Accounting
Credit Hours 3.0
Prerequisites ACCT 4113 or ACCT 8020, with a minimum grade of C-
Description

This course will cover advanced financial accounting issues such as those related to off-balance-sheet financing, segment and interim reporting, foreign currency transactions, translation of foreign currency financial statements, operation of the SEC, issues related to the adoption of IFRS in the US, accounting for reorganizations and liquidations, and accounting for estates and trusts. The course will also cover why and how managers manage earnings and critically examine a recently passed or proposed financial accounting standard.

ACCT 8610 Advanced Topics in Assurance Services
Credit Hours 3.0
Prerequisites ACCT 4310, ACCT 4610, both with a minimum grades of C-
Requirements CSP: 1, 2, 4, 6, 7
Description

This course covers auditing and assurance topics in depth from professional and research perspectives. The topics include audit judgment research, substantive testing research, fraud, going concern judgments, attestation engagements, international auditing, professional ethics, and litigation issues. Topics of current interest, especially those related to assurance services in an e-business environment and the development of international auditing standards, are also covered.

ACCT 8630 Information Technology Auditing
Credit Hours 3.0
Prerequisites ACCT 4610 or CIS 8000 or MBA 8125
Requirements CSP: 1, 2, 3, 4, 5, 6, 7, 8
Description

This course focuses on the knowledge and skills required for practice of IT auditing in the post-Sarbanes-Oxley world in which internal control is assessed in financial audits. The course covers assessment of internal control in technology-intensive settings, continuous monitoring and auditing of applications, and auditing of system develop- ment. Students work through audit simulations to develop IT audit expertise.

ACCT 8660 Study Abroad: International Accounting
Credit Hours 3.0
Prerequisites None; Consent of instructor
Requirements CSP: 1, 2, 6, 7, 8
Description

This course analyzes the impact of cultural, economic, and other factors on the practice of accounting and taxation. Concepts and practices of business strategy, asset allocation, transfer pricing, business valuation, and other concerns are examined as they relate to the U.S. and host countries. This is accomplished in part through classroom or web discussions of the various issues. The main portion of the learning process is completed through travel with faculty members to the host countries. The students interview and consult with business managers, accounting professionals, academicians, and tax officials in that country.

ACCT 8680 Security and Privacy of Information and Information Systems
Credit Hours 3.0
Prerequisites None
Requirements CSP: 1, 2, 3, 4, 5, 6, 7, 8
Description

(Same as CIS 8080). This course is designed to develop knowledge and skills for the management and assurance of security of information and information systems in technology-enabled environments. It focuses on concepts and methods associated with planning, designing, implementing, managing, and auditing security at all levels on different platforms, including worldwide networks for e-business. The course presents techniques for assessing risk associated with accidental and intentional breaches of security and covers the associated issues of ethical uses of information and privacy considerations.

ACCT 8700 Financial Statement and Business Analysis
Credit Hours 3.0
Prerequisites ACCT 4113 or ACCT 8020
Requirements CSP: 1, 2, 6, 7
Description

This course provides in-depth use of methods for performing financial statement analyses to evaluate a company’s profitability, liquidity, solvency, and market value. It demonstrates how these analyses can be used to diagnose a company’s past performance and to set operational and financial targets in traditional and e-business environments.

ACCT 8710 Forensic Accounting
Credit Hours 3.0
Prerequisites ACCT 4610
Requirements CSP: 1, 2, 4, 6, 7
Description

This course introduces the advanced accounting student to the forensic accounting profession. The specific focus in on the three primary areas involved in forensic accounting, namely, conflict resolution, fraud detection and forensic auditing. The important theories underpinning the study of fraudulent behavior, damage theories and auditing are thoroughly discussed along with the practical aspects of the profession including the tools, techniques and expect- ations.

ACCT 8740 Seminar on Internal Auditing
Credit Hours 3.0
Prerequisites ACCT 4610 or ACCT 8050
Requirements CSP: 1, 2, 4, 6, 7
Description

In this course students are introduced to the current theory and practices of internal auditing viewed as a component of organizational governance. Students will learn to evaluate the effectiveness of various internal controls and make recommendations for improving corporate governance. Impor- tant auditing-related theories including risk management will be discussed along with practical implications of in- ternal management controls and the monitoring required for improving their effectiveness. The course will include cases and also expose students to the ethical, independence, and technological issues that internal auditors deal with.

ACCT 9100 Seminar in Critical Analysis of Accounting Research
Credit Hours 1.0 - 3.0
Prerequisites Consent of instructor
Description

This course develops students’ ability to analyze accounting research papers with respect to design issues such as the choice of research issues, the development of theoretical underpinnings, the appropriateness of research methods, the effectiveness of methods’ application, and the cogency of the presented results. The research issues addressed span the subspecialties in accounting and expose students to current research. Students take this course continuously through at least the third year in the doctoral program and engage in oral and written critiques of accounting research papers.

ACCT 9200 Seminar in Auditing Research
Credit Hours 3.0
Prerequisites Consent of instructor
Description

This course covers topics, theories, and methodologies relevant to research in audting research. In addition to studying existing literature, students complete a research project in some area of auditing. The project should extend existing research or propose a new idea.

ACCT 9300 Seminar in Managerial Accounting Prerequisite: Consent of the instructor
Credit Hours 3.0
Description

This course covers the topics, theories, and methodologies relevant to research in managerial accounting. In addition to studying existing literature, students prepare research proposals in managerial accounting.

ACCT 9400 Seminar in Financial Accounting Research
Credit Hours 3.0
Prerequisites Consent of the instructor
Description

This course exposes the student to scientific inquiry and methodology as it applies to theory construction and verification in financial accounting. An emphasis is placed on critical evaluation of recent developments in empirical accounting research. Topics include controversial issues in the field and an examination of significant research projects undertaken toward resolution of these issues.

ACCT 9900 Reading Seminar in Accounting
Credit Hours 3.0
Prerequisites Consent of the instructor
Description