Accounting (ACCT)
ACCT 401G Business Combinations and Related Topics 3 Hours
Emphasis is placed on the issues involved in business combinations, including the preparation of consolidated financial statements. Other topics typically covered include partnerships, interim and segment reporting, international accounting, and foreign currency transactions and translations.
Prerequisite(s): ACCT 301 with a minimum grade of C
Recent Term(s) Offered: fall 2022; spring 2023; fall 2023; spring 2024; fall 2024
ACCT 410G Critical Thinking in Managerial Accounting 3 Hours
An exploration of advanced topics in managerial and cost accounting with an emphasis on enhancing student skills in data analysis, data analysis tools such as Excel, critical thinking, and decision-making. Additionally, graduate students will be required to complete a comprehensive semester-long data analytics project involving analysis, judgment, critical thinking, and written communication.
Prerequisite(s): ACCT 310 with a minimum grade of C
Recent Term(s) Offered: None
ACCT 412G Data Analysis for Accounting 3 Hours
This course provides an enhancement of the data analysis tools/techniques used in the accounting profession. Being the second accounting information systems course, coverage includes information system risks, security, and controls, as well as an enhanced coverage of spreadsheet, database, and data analytic tools. Additionally, graduate students taking ACCT 412G will study the Information Systems and Controls (ISC) sectional subjects of the CPA exam.
Prerequisite(s): ACCT 312 with a minimum grade of C
Recent Term(s) Offered: fall 2024
ACCT 413G Accounting Analytics 3 Hours
This course is an introduction to Alteryx. Emphasis will be placed on learning the most commonly used tools in Alteryx. You will learn how to manipulate and analyze datasets with these tools. Most of the datasets you will use to learn these tools will be something relevant from an accounting or finance standpoint. Upon completion of the course you should be proficient enough to pass the Alteryx core certification exam.
Prerequisite(s): ACCT 110 with a minimum grade of C
Restriction(s): Enrollment limited to students with a semester level of Masters Degree or Senior.
Recent Term(s) Offered: None
ACCT 420G Governmental and Not For Profit Accounting 3 Hours
Provide a broad understanding of fund accounting and financial reporting for various types of governmental and not for profit organizations. Examines the similarities and differences among the fund structures and financial reporting requirement of the two categories of organizations. Types of organizations typically studied include: all governmental organizations, health care organizations, colleges and universities, and voluntary health and welfare organizations.
Prerequisite(s): ACCT 301 with a minimum grade of C
Recent Term(s) Offered: spring 2022; fall 2022; spring 2023; fall 2023; spring 2024
ACCT 431G Federal Income Taxation II 3 Hours
Furthers the student's understanding and knowledge of the federal income tax structure as it applies to partnerships and corporations. Other specialized area of taxation are also covered. Emphasis is placed on the use of tax services in researching tax problems.
Prerequisite(s): ACCT 430 with a minimum grade of C
Recent Term(s) Offered: spring 2022; spring 2023; fall 2023; spring 2024; fall 2024
ACCT 440G Business Law for the Accounting Professional 3 Hours
Government regulation of business, such as employment tax, bankruptcy and anti-bribery; areas of agency; business structure; Contracts; Uniform Commercial Code; sales; debtor-creditor relationships; security regulation; property, estates and trusts; and other topics pertinent to the legal portion of the CPA Examination (REG) are covered. Students taking the 'G' component of the course will be able to access the REG portion of the Becker CPA materials. Additional tax-based simulations, multiple choice, and other assignments will be administered through these materials which will add graduate-level depth to the course.
Prerequisite(s): ACCT 301 with a minimum grade of C
Recent Term(s) Offered: None
ACCT 500 Advanced Financial Accounting and Reporting 3 Hours
An overview of financial accounting and reporting topics found in today's complex business environment. Emphasis is placed on identifying issues, researching the authoritative literature, and communicating the analyses and results.
Prerequisite(s): ACCT 303 with a minimum grade of C
Recent Term(s) Offered: spring 2022; spring 2023; spring 2024
ACCT 510 Advanced Accounting Information Systems and Data Analytics 3 Hours
Provides an overview of theory and applications of accounting information systems, concepts and knowledge of internal controls, as well as standards and guidelines of information systems.
Prerequisite(s): (ACCT 312 with a minimum grade of C or ACCT 450 with a minimum grade of C)
Recent Term(s) Offered: fall 2022; fall 2023; fall 2024
ACCT 515 Managerial Accounting 3 Hours
A review of the managerial accounting concepts and techniques used by managers in planning, performance evaluation, and decision making. Emphasis on the application of concepts and techniques in the analysis of cases.
Recent Term(s) Offered: None
ACCT 520 Special Topics in Managerial Accounting 3 Hours
Study of cost and accounting information used by managers within the organization for planning and control. Topics include decision analysis, strategic costing, budgeting, strategic control systems, performance evaluation, behavioral and motivational issues, strategic role of accounting in the organization, and compensation. Emphasis is placed on critical thinking and case analysis.
Prerequisite(s): ACCT 310 with a minimum grade of C or equivalent
Recent Term(s) Offered: fall 2022; fall 2023; fall 2024
ACCT 530 Special Topics in Tax Research and Planning 3 Hours
Provides tools necessary for skillful application of tax research methodology in the use of primary tax authority, secondary tax reference materials, and research aids. Identification, understanding, and evaluation of tax planning opportunities, related tax policy issues including multi-jurisdictional issues, ethical guidelines, Circular 230 and Statements on Responsibilities in Tax Practice.
Prerequisite(s): ACCT 430 with a minimum grade of C or equivalent
Recent Term(s) Offered: spring 2022; spring 2023; spring 2024
ACCT 540 Advanced Auditing Standards, Applications and Fraud 3 Hours
Study of auditing standards including international auditing standards, risk assessment, analytical procedures, the ethical and legal environment of auditing, audit memos, fraud risks in audits, and other forensic auditing topics.
Prerequisite(s): ACCT 450 with a minimum grade of C or equivalent
Recent Term(s) Offered: fall 2022; fall 2023; fall 2024
ACCT 550 Special Topics in Accounting for Not-For-Profit Organizations and Governments 3 Hours
Study of current topics in accounting for not-for-profit organizations and governments. Topics may include college and university accounting, health care accounting, voluntary health and welfare accounting, other nonprofit accounting, federal government accounting, managerial accounting for state and local governmental units, and federal financial assistance auditing.
Prerequisite(s): ACCT 303 with a minimum grade of C
Recent Term(s) Offered: None