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Course Criteria
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3.00 Credits
A Federal tax survey course with an emphasis on tax planning for the graduate student who wants to understand the impact of taxation on individual and business transactions. Course materials emphasize the application of individual, partnership and corporate tax principles to the decision making process. Prereq: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 4410 and 6140. Cross-listed with ACCT 4410.
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3.00 Credits
Nature and origin of accounting theory and the development of postulates, principles and practices. Methodology appropriate to development and evaluation of accounting theory, with special emphasis on accepted research standards and procedures. Prereq: ACCT 3230 and ACCT 4620 or ACCT 6020 or concurrent registration in ACCT 4620 or ACCT 6020.
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3.00 Credits
Focuses on the conceptual foundations of managerial accounting. Behavioral and quantitative approaches regarding information for decision making, planning, control, performance evaluation and other issues are investigated. Prereq: ACCT 3320 or ACCT 6070 (or equivalent).
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3.00 Credits
Accounting is a process of providing economic information useful for decision making. This course provides (1) an opportunity to develop professional judgment skills, and (2) tools to make better decisions through an active, case-oriented learning method. Cases involve representative problems professional accountants face in financial reporting, audit, tax, business services, and practice management, including ethical conflicts and technical decisions. Participants learn to apply a structured decision model, incorporating critical, creative, evaluative and reflective judgment processes and learn how to recognize and avoid common decision errors and biases. Prereq: ACCT 4620 (or equivalent) or permission of instructor.
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3.00 Credits
Focuses on the design and use of control systems which ensure that people in organizations behave consistently with the organizational goals. Controls for communication, motivation and performance evaluation (along with informational requirements) are stressed through analysis of cases and classroom discussion. Note: This class is rarely offered. Prereq: BUSN 6550 or equivalent.
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3.00 Credits
Financial statements are used as an information source on which to base investment, lending potential or even employment. Designed to develop skills in using, understanding, analyzing, and interpreting financial statements and to make students aware of the value and limitations of financial statement information. Note: Should take in the third semester of the graduate program. Prereq: BUSN 6550 or equivalent.
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3.00 Credits
An in-depth analysis of current issues in the accounting profession, including ethics development, and validity of standards and regulations. Prereq: ACCT 3230, ACCT 4620, ACCT 6020 or permission of instructor.
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3.00 Credits
This course examines the theories and methods of fraud examination in the context of auditing both for-profit and not-for-profit entities. Topics include identification of weaknesses in accounting controls, analytical review, and forensic accounting methods. Prereq: ACCT 4620 or ACCT 6020.
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3.00 Credits
Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 6370 and INTB 6370. IFRS’s are reviewed and compared with the requirements of US GAAP. Cross-listed with INTB 6370 and ACCT 4370.
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3.00 Credits
An examination of investigative auditing, fraud auditing, litigation support, and economic quantification of damages.
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