Graduate Catalog 2013-2014

ACCT - Accounting

ACCT 5101 Intermediate Accounting I

Prerequisites: ACCT 2101 and ACCT 2102 with a grade of C or better. Expanded study of financial accounting theory of standards, conceptual framework, accounting cycle, income statement, balance sheet, statement of cash flows, time value of money, leases, cash and receivables, and inventories.


ACCT 5102 Intermediate Accounting II

Prerequisites: ACCT 3101 or ACCT 5101 with a grade of C or better. Continuation of ACCT 3101. Topics include acquisition of plant assets, depreciation, intangibles, current liabilities, contingencies, long-term liabilities, stockholder's equity, dilutive securities, earnings per share, investments, financial accounting for income taxes, and error analysis.


ACCT 5116 Principles of Taxation

Prerequisites: ACCT 2101. A study of the federal income tax laws as they relate to individuals.


ACCT 5135 Auditing

Prerequisites: ACCT 3101 or ACCT 5101 with a grade of C or better. This course is a study of the theory and practice of auditing. The course provides a foundation of concepts and methods that enable auditors to fulfill their obligations with respect to auditing and attestation standards. Ethics, internal control, government regulation, and report writing are other topics emphasized.


ACCT 5980 Study Abroad

See the International Studies section of the catalog for details. This course is repeatable for credit.

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ACCT 6115 Government/Not For Profit Acct

Prerequisites: ACCT 3101 and ACCT 3102 with a grade of C or better. This course focuses on financial reporting and disclosure for state and local governmental entities and selected not-for-profit entities based on the standards and principles promulgated by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). Students will learn objectives and principles of state and local governmental accounting; budgetary, revenue, and expenditure accounting; accounting for governmental funds; accounting for general capital assets and long-term liabilities; accounting for proprietary funds; and how such entities prepare their financial reports. The course covers financial reporting for selected not-for-profit entities, balancing the focus on internal operations with fiduciary responsibility.


ACCT 6120 Controllership

Prerequisites: ACCT 3120 with a grade of C or better. The course focuses on the major aspects of controllership in business corporations. The objective is to enable students to understand and analyze the management control systems used by organizations to measure, manage, and control performance and to facilitate implementation of organizational strategies. ACCT 6120 is a required course for the Master of Accountancy students.


ACCT 6125 Advanced Auditing

Prerequisite: ACCT 4135 with a grade of C or better. A case-based study of theoretical concepts and practice of auditing. An investigation into areas of controversy, a review of auditing literature, and an intensive study of the Statements on Auditing Standards.


ACCT 6135 Seminar in Tax Research

Prerequisite: ACCT 3116 and 4125 with a C or better. A study of the structure of Individual Income Tax Law. Tax research methods will be covered and students will be assigned a number of cases for research. Students will do both a written and oral presentation of their research efforts.


ACCT 6155 Advanced Financial Accounting

Prerequisite: ACCT 3101 and 3102 with a grade of C or better. A study of complex financial accounting topics. The first part of the course will cover the topics of Accounting for Pensions, Leases, Investments, and Preparation of the Statement of Cash Flows. Accounting for business combinations will be the focus of the second part of the course.


ACCT 6165 Professional Acct Research

Prerequisite: ACCT 3101 and ACCT 3102 with a grade of C or better. This capstone course provides an in-depth examination of the professional accounting research process. This includes using online and electronic accounting, and auditing research databases, practice in issue identification, reading and analyzing primary sources, using common secondary sources and communicating results. The course incorporates the idea of continuous learning as the methodology to understand and apply professional research.


ACCT 6175 Business Environment/Concepts

Prerequisite: Master of Accountancy students. This course provides a review of the material examined on the Business Environment & Concepts section of the CPA Exam. Content covered in this section includes knowledge of business structure; economic concepts essential to obtaining an understanding of an entity's operations, business and industry; financial management; information technology; and planning and measurement.


ACCT 6200 CPA Exam Review

This course provides a review of the material examined on the Uniform CPA Examination. Content covered in this course includes Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG).


ACCT 6405 Internship

Prerequisite: Permission of Chair. A course that is individually designed involving one semester of part-time supervised Accounting work with a business. This program is intended for students who have had little or no exposure to work in an Accounting department. The internship may be used to fulfill one and only one of the electives of the Accounting major.

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ACCT 6505 Special Topics in Accounting

Prerequisite: Permission of the instructor. This course meets special needs of students and/or the community. Approval of the graduate director is required prior to registering.


ACCT 6601 Financial Reporting & Analysis

This course focuses on the use of accounting information in business decision making. Emphasis will be placed on understanding the accounting concepts required for the preparation interpretation, and analysis of financial statements. Students will gain an appreciation of the impact of financial decisions and policies on the performance of an organization, and acquire a broad understanding of how parties external to the organization interpret the reporting of financial information produced by management.


ACCT 6602 Managerial Acct-Planning/Contr

Prerequisite: ACCT 6601. The aim of this course is to provide students with a framework for analyzing and understanding the cost, revenue, and profit structures of a business. This understanding facilitates organizational planning and control, and decision-making about short-term (operational) and long-term (strategic) directions of the business.


ACCT 6805 Independent Study

Investigation of a topic of special interest, with reports given to the instructor. Approval of the department chairperson is required prior to registration. This course is repeatable for credit.


ACCT 6900 Integrated Accounting

The course integrates financial accounting and fundamental managerial accounting topics with strategic analysis to evaluate the organization’s objectives of liquidity, profitability, and operations efficiency. The emphasis is on cash flow statement, ratio analysis, and use of accounting information to facilitate ethical decision making, planning, budgetary control, and performance evaluation processes.