Accounting

Courses

ACCT 110 - Accounting for Professionals

Level: Credits: 4.0

The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course would also provide an overview of business entities and taxation for businesses and individuals. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer. This course cannot be substituted for ACCT 115 or 116. Students graduating with a major in the School of Business cannot receive credit for this course.

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Not repeatable for credit

Cannot enroll if major is BAE or major is BUSN or major is ECON

1 year 41 weeks ago

ACCT 115 - Financial Accounting Foundations

Level: UG Credits: 4.00

Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for assets, liabilities, and equity.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 116 - Managerial Accounting Foundations

Level: UG Credits: 4.00

Introduces the managerial accounting tools and models available for planning, controlling, and decision-making. Covers budgeting, product costing, and analysis of financial statements for internal purposes.

ACCT 115 [Min Grade: D] or ACCT 110 [Min Grade: D]

Not repeatable for credit

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1 year 20 weeks ago

ACCT 321 - Financial Reporting I

Level: UG Credits: 4.00

Provides intensive review of current accounting practice in light of authoritative pronouncements and critical study of theory and practice relating to preparing financial statements.

ACCT 115 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

3 years 38 weeks ago

ACCT 322 - Financial Reporting II

Level: UG Credits: 4.00

Continues critical study of accounting theory and practice relating to financial statement items and selected accounting topics.

ACCT 321 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

3 years 38 weeks ago

ACCT 323 - Financial Reporting III

Level: UG Credits: 4.00

Provides a detailed analysis of higher level financial accounting topics, connects topics learned in all financial reporting classes, and requires successful completion of a senior project on financial reporting.

ACCT 322 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

1 year 41 weeks ago

ACCT 329 - Advanced Accounting

Level: UG Credits: 4.0

Study of theory and practice related to advanced accounting topics.

ACCT 323 [Min Grade: C]

Not repeatable for credit

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3 years 30 weeks ago

ACCT 331 - Cost Accounting

Level: UG Credits: 4.00

Continues ACCT 116. Emphasizes the use of accounting information in business decisions.

ACCT 116 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

3 years 38 weeks ago

ACCT 341 - Principles of Auditing

Level: UG Credits: 4.00

Covers auditing standards and professional ethics, auditing theory and concepts, audit evidence and procedures, and auditors' reports.

ACCT 322 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

3 years 38 weeks ago

ACCT 344 - Internal Auditing

Level: UG Credits: 4.0

Internal Auditing brings a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. It is designed to add value and improve an organization’s operations. Topics covered include: The Institute of Internal Auditors’ International Professional Practices Framework; risk assessment, including internal control system evaluation; and the relationship of management and employee fraud to the internal audit process. Outside speakers and case studies will be used to demonstrate the application of internal auditing practices in the real world.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 600 - Accounting Analysis & Theory

Level: GR Credits: 3.00

Topics may include: economic and political aspects of the financial reporting standard setting process; agency theory and efficient markets hypotheses and their financial reporting implications; analysis of accounting information with an emphasis on accounting measurement issues and evaluating the quality of financial accounting information for use in accounting-related decisions.

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Not repeatable for credit

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30 weeks 2 days ago

ACCT 601 - Managerial Accounting

Level: GR Credits: 3.00

Discusses management accounting as part of the firm's information system, drawing on modern cost accounting and budgeting systems for planning and controlling business operations.

BUSN 501 [Min Grade: C] or (BUSN 505 [Min Grade: C] and BUSN 506 [Min Grade: C])

Not repeatable for credit

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3 years 38 weeks ago

ACCT 603 - Strategic Cost Management

Level: GR Credits: 3.00

Examines recent advances in cost management principles and applies these principles to practical situations. Also covers how management accounting tools can be utilized by management for tactical and strategic profit planning and control.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 604 - International Financial Reporting

Level: GR Credits: 3.00

Examines the international dimensions of financial reporting with primary emphasis on financial reporting and disclosure under International Financial Reporting Standards.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 605 - Assurance Services

Level: GR Credits: 3.00

Focuses on emerging issues related to assurance services and involves researching and resolving practice-oriented problems. In addition to other relevant topics selected by the instructor, the course covers issues related to the audit of a company's internal controls.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 606 - Current Issues in the Accounting Profession

Level: GR Credits: 3.00

This course focuses on key issues facing the profession. Students hear from speakers in the accounting profession about a variety of topics, including personal career issues, keys to professional success, and profession-wide developments.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 607 - Forensic Investigation

Level: GR Credits: 3.00

Study of the process of locating, investigating, and documenting fraud in a business environment. Topics include: discussion of criminal statues related to financial crimes, techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, forensic accounting procedures, and current issues in financial investigations.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 608 - Government and Not-for-Profit Accounting

Level: GR Credits: 3.00

Topics may include: uses of fund accounting and budgeting in governmental entities; the financial reporting entity; elements of financial states; conceptual reporting issues for state and local governments; accounting and financial reporting for governmental and non-governmental not-for-profit organizations, including hospitals, universities, and voluntary health and welfare organizations.

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Not repeatable for credit

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3 years 38 weeks ago

ACCT 622 - Advanced Financial Accounting

Level: GR Credits: 3.00

Studies theory and practice related to business combinations, consolidated financial statements, and other selected topics. Students who have taken advanced accounting at the undergraduate level should not enroll in this course.

n/a

Not repeatable for credit

Can enroll if major is ACCT.

3 years 18 weeks ago

ACCT 625 - Financial Accounting Theory I

Level: GR Credits: 3.0

Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for assets, liabilities, and equity.

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Not repeatable for credit

Can enroll if major is ACCT.

3 years 38 weeks ago

ACCT 626 - Financial Accounting Theory II

Level: GR Credits: 3.0

Provides intensive review of current accounting practice in light of authoritative pronouncements and critical study of theory and practice relating to preparing financial statements.

ACCT 625 [Min Grade: C]

Not repeatable for credit

Can enroll if major is ACCT.

3 years 38 weeks ago

ACCT 627 - Financial Accounting Theory III

Level: GR Credits: 3.0

Continues critical study of accounting theory and practice relating to financial statement items and selected accounting topics and covers theory and practice relating to advanced accounting topics, with emphasis on consolidated financial statements.

ACCT 626 [Min Grade: C]

Not repeatable for credit

Can enroll if major is ACCT.

3 years 38 weeks ago

ACCT 631 - Advanced Managerial Accounting

Level: GR Credits: 3.00

Cost accounting information is essential to many forms of communication in business enterprises. It is important not only to understand how cost accounting information is developed and used, but also to consider why it is used (i.e., its purpose), and whether it should be used for that purpose. Students will learn how concepts, procedures, and techniques are applied in practice and learn to critically evaluate their use.

ACCT 601 [Min Grade: C]

Not repeatable for credit

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3 years 18 weeks ago

ACCT 640 - Auditing Theory & Philosophy

Level: GR Credits: 3.00

This course is designed to provide a basic overview of the audit profession, role and responsibilities of the external auditor and the audit process. You will become familiar with concepts, processes and procedures that an external auditor utilizes during the scope of an audit engagement.

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Not repeatable for credit

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3 years 18 weeks ago

ACCT 644 - Internal Auditing

Level: GR Credits: 3.0

Internal auditing provides an organization with independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. Topics covered vary at the discretion of the instructor and frequently include: the Institute of Internal Auditor’s International Professional Practices Framework, risk assessment including internal control system evaluation and enterprise wide risk assessment, corporate governance, and the relationship of management and employee fraud to the internal audit process. The course includes outside speakers and cases to highlight current issues.

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Not repeatable for credit

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2 years 39 weeks ago

ACCT 648 - Introduction to Accounting Research

Level: Credits: 3.0

The objective of this course is to provide a framework for understanding academic accounting research. The course will introduce the scientific method and the philosophy of science, development of research questions, research paradigms and methods, and academic writing. To give this context, students will explore foundational research studies as well as current research issues in accounting.

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Not repeatable for credit

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1 year 20 weeks ago

ACCT 650 - Accounting Information Systems

Level: GR Credits: 3.00

Examines the relationships and distinctions between accounting information systems (AIS) and the total management information system, with major emphasis on computerized AIS. Covers oral and written communication, objectives and procedures of internal control, proper system documentation through flowcharts and other techniques, and systems analysis and design methodologies.

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Not repeatable for credit

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2 years 39 weeks ago

ACCT 912 - Applied Research Methods in Accounting

Level: Credits: 3.0

The primary objective of this course is to develop the academic skills necessary for the selection and utilization of various research methodologies when investigating an accounting issue.

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Not repeatable for credit

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1 year 41 weeks ago

ACCT 921 - Empirical Research in Acct I

Level: GR Credits: 3.00

An introduction to empirical research concerning financial accounting and the capital markets.

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Not repeatable for credit

Can enroll if classification is PhD.

1 year 41 weeks ago

ACCT 941 - Doctoral Seminar in Managerial Accounting

Level: Credits: 3.0

The objective of this course is to cultivate an appreciation of the breadth and depth of managerial accounting research and develop the skills necessary to conduct managerial accounting research.

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Not repeatable for credit

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1 year 41 weeks ago

TAX 341 - Individual Income Taxes

Level: UG Credits: 4.00

Surveys the tax structure of the United States, with emphasis on those portions of the Internal Revenue Code that affect the federal income tax liabilities of individuals.

ACCT 115 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

4 years 48 weeks ago

TAX 342 - Business Income Taxes

Level: UG Credits: 4.00

Introduces the federal taxation of income earned by corporations, partnerships, and fiduciaries. Considers federal gift and estate taxes.

TAX 341 [Min Grade: C]

Not repeatable for credit

Cannot enroll if classification is Freshman

4 years 48 weeks ago

TAX 360 - State and Local Taxation

Level: Credits: 4.0

This course provides a basic introduction to state and local taxation, with an emphasis on income and franchise taxes imposed on businesses. The course is designed to encompass all of the major topics relevant to multistate taxation, including recent legislative developments and state tax policy trends.

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Not repeatable for credit

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1 year 20 weeks ago

TAX 611 - Tax Research

Level: GR Credits: 3.00

Uses tax research cases to demonstrate the use and interrelationship of statutory, legislative, and judicial authority. Requires students to have access to a personal computer for assignments.

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Not repeatable for credit

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4 years 48 weeks ago

TAX 620 - Individual Taxation

Level: GR Credits: 3.00

Covers fundamentals of federal income taxation with respect to individuals, addressing items of income inclusion and exclusion and statutory deductions in arriving at tax liability. Students who have taken individual taxation at the undergraduate level should not enroll in this course.

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Not repeatable for credit

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1 year 20 weeks ago

TAX 630 - Corporate Taxation

Level: GR Credits: 3.00

Examines the impact of federal income taxes on corporate income and corporate distributions received by shareholders.

TAX 620 [Min Grade: C]

Not repeatable for credit

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1 year 20 weeks ago

TAX 740 - State and Local Taxation

Level: GR Credits: 3.00

Covers the various state and local taxes in the tri-state area.

TAX 620 [Min Grade: C] or TAX 341 [Min Grade: C]

Not repeatable for credit

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1 year 37 weeks ago

TAX T680 - Special Topics in TAX

Level: Credits: 0.5-9.0

Topics decided upon by faculty will vary within the area of study.

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Can be repeated multiple times for credit

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1 year 27 weeks ago

Advising