500

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.

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.

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.

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.

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.

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.

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

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).

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.