500

ACCT 500 Accounting Theory

Seminar in financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and empirical research on financial reporting issues. Recent contributions to theory, research and practice will be investigated and discussed. Individual research will be conducted, with results presented for critical analysis.

3

Prerequisites

ACCT 302

ACCT 510 Research Seminar in Accounting

Introduces students to accounting research by combining a study of the methodology, execution, statistical analysis and reporting of applied research and the practical application of research methods to a real-world business situation. The course provides a forum for exploration, discussion, and debate of current issues and events in the field. Students will propose, design, and execute an applied research project that will culminate with the presentation of the final research report.

3

Prerequisites

(ECON 200 or BUAD 200) and ACCT 500

ACCT 520 Accounting Information Systems

An introduction to the concepts underlying Accounting Information Systems, especially those that relate to managerial decision-making and accounting. Students will discuss current developments in the information systems field particularly with databases, networking, and enterprise systems. Terminology, reports, documents, procedures, systems development and controls inherent in a modern AIS will be studied and practiced with hands-on applications.

3

Prerequisites

BUAD 261 and ACCT 302and ACCT 303

ACCT 530 Advanced Auditing

An advanced examination of the latest function of public accountants, focusing on technology, risk, and changing audit approaches, including statistical sampling, computer auditing, evaluation of audit risk, ethics, and international aspects of auditing. Generalized audit software will give students experience with applications relevant to applications used in the field.

3

Prerequisites

ECON 200 and ACCT 405

ACCT 540 Tax Accounting

An introduction to the coordination of financial and tax accounting. Topics covered include cash and accrual methods, installment reporting, inventories, LIFO, changes in accounting methods, accounting periods, time value of money, and annual/transactional accounting concepts.

3

Prerequisites

ACCT 302 and ACCT 305

ACCT 550 Advanced Cost Management

Applications-based analysis of current management accounting topics and techniques including activity-based management, value chain analysis, capacity management, quality control, target costing, and benchmarking. A case analysis approach is utilized.

3

Prerequisites

ACCT 303

ACCT 560 Seminar in Accounting

An examination of problems and issues of current concern in accounting. Recent contributions to theory, research, and practice will be investigated and discussed.

3

Prerequisites

ACCT 500

ACCT 570 Tax Procedure and Research

A survey of tax procedure topics including IRS and Treasury Department rulemaking, confidentiality and disclosure, audits and appeals, returns and statutes of limitations, civil tax litigation, penalties and interest, tax crimes, and the standards and hazards of tax practice. Research topics include sources of tax law (administrative, legislative and judicial) and research resources (public and private).

3

Prerequisites

ACCT 305

ACCT 580 Internship in Accounting

An opportunity for students to gain professional experience in public, corporate, or not-for-profit accounting while completing the graduate degree. Internships must be approved and coordinated through the School of Business. No more than 3 hours of internship credit may be applied to the graduate degree.

3

Prerequisites

ACCT 500