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ACCT 680: Taxation Of Entities
3.00 Credits
Towson University
Federal income taxation of corporations, partnerships, estates, and trusts, and the taxation of gifts and estates. Analysis includes consideration of the sources of tax law, weight or authority, ethical issues, planning and administrative procedures. Prerequisites: Course equivalence to an undergraduate degree in accounting including a tax course and admission toe the MS in Accounting and Business Advisory Services Program.
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ACCT 680 - Taxation Of Entities
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ACCT 695: Independent Research In Accounting
1.00 - 3.00 Credits
Towson University
Individual and supervised research in selected areas of accounting. Special permit required. May be repeated for a maximum of 6 credits. Prerequisites: Entry into the Accounting and Business Advisory Services Program and Consent of instructor.
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ACCT 695 - Independent Research In Accounting
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ACCT 697: Graduate Accounting Internship
3.00 Credits
Towson University
Students work on assigned projects within an actual accounting environment. Grade requirements include a work supervisor evaluation, a research paper and a journal detailing the work experience. Prerequisites: Admission to the MS in Accounting and Business Advisory Services Program and permission of the graduate director of the accounting program.
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ACCT 697 - Graduate Accounting Internship
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ACCT 720: Design Of Managerial Cost And Control Systems
3.00 Credits
Towson University
This course applies theoretical knowledge to practical applications. Utilizing the case study approach, this course examines both the conventional and more recent advanced cost systems, such as activity-based costing, in many different environments. Through the analysis of the problems associated with identifying cost drivers, the determination of the allocation of costs, and the transfer of costs, students will gain an appreciation of the importance and the spectrum of cost-accounting information in the managerial decision-making process. Prerequisite: Undergraduate degree in accounting and admission into MACC program.
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ACCT 720 - Design Of Managerial Cost And Control Systems
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ACCT 740: Advanced Topics In Assurance Services
3.00 Credits
Towson University
This course focuses on the application of generally accepted auditing standards and procedures to myriad contemporary auditing issues. Contemporary issues such as auditor independence, professionalism, ethical dilemmas, analytical procedures, internal control, high-risk clients, earnings manipulation and unique client transactions are addressed in a case format. Cases address actual, not contrived, situations. Prerequisites: Undergraduate degree in accounting and admission into MACC program.
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ACCT 740 - Advanced Topics In Assurance Services
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ACCT 750: Forensic Accounting
3.00 Credits
Towson University
Forensic accounting is an interdisciplinary study of social learning/process theories, accounting, law, the systems of internal controls, evidence gathering, interpersonal skills, communication skills and information technology skills. This course provides foundation knowledge about fraud prevention, detection and investigation for an accountant. Prerequisite: ACCT 640 or consent of instructor.
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ACCT 750 - Forensic Accounting
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ACCT 752: Advanced Topics In Accounting Systems
3.00 Credits
Towson University
An exploration of advanced accounting information system topics such as ERP Systems, E-Business applications, AIS Implementation, security, etc. Prerequisites: ACCT 300 and admission to Accounting Program.
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ACCT 752 - Advanced Topics In Accounting Systems
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ACCT 770: Seminar In Current Topics In Accounting
3.00 Credits
Towson University
A study of current developments and contemporary problems in accounting. Topics vary from year to year. A significant research project is a key component of the course. May be repeated for a maximum of 6 credits. Prerequisites: Intermediate accounting I,II, and III or equivalent.
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ACCT 770 - Seminar In Current Topics In Accounting
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ACCT 780: Sustainability Accounting
3.00 Credits
Towson University
Sustainability accounting concerns the process of identifying, measuirnt and reporting the entitites' impact on the planet with a focus mainly on the enfiromental impact. Determining how different entities affect the environment, measuring that impact and deciding what, how and who to report this impact to, are all part of the course. The course will cover topics dealing with greenhouse gas emission, trading and sustainability investing. Prerequisites: ACCT 640 or equivalent.
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ACCT 780 - Sustainability Accounting
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ACSD 600: Special Topics In Audiology
3.00 Credits
Towson University
Current topics in audiology. May be repeated for credit provided a different topic is covered. The content of the course will depend upon mutual faculty and student interest. Prerequisites: Consent of department.
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ACSD 600 - Special Topics In Audiology
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