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ACCT 5305: Acct Rsrch/Communication
0.00 - 3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program. Written and oral communication of the results of individual studies of selected accounting topics.
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ACCT 5305 - Acct Rsrch/Communication
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ACCT 5306: International Taxation
0.00 - 3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program. Study of taxation of individual and business entities operating outside the States and foreign entities operating in the States.
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ACCT 5306 - International Taxation
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ACCT 5308: Fed Tax Law-Partnerships
0.00 - 3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program and ACCT 5318. Analysis of accounting by partnerships and other pass-through entities including LLCs. Focus is on economic and tax consequences for investors operating business or investment activities through partnerships and other pass-through entities.
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ACCT 5308 - Fed Tax Law-Partnerships
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ACCT 5309: Spec Entity/Ownrshp Iss
3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program and ACCT 3305.. A study of the accounting and reporting problems associated with selected entities or types of ownership, including partnerships and consolidated financial statements.
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ACCT 5309 - Spec Entity/Ownrshp Iss
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ACCT 5310: Sem-Public Sector Acct
3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: A grade of C or higher in ACCT 3304. An advanced seminar in accounting-related problems of public sector entities such as federal, state, and local governments, hospitals, universities, and other public institutions.
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ACCT 5310 - Sem-Public Sector Acct
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ACCT 5311: Individual Study In Acct
3.00 Credits
Texas Tech University
(3) Prerequisite: Consent of instructor. Directed individual study of advanced accounting problems varying with the need of each student. May be repeated for up to 9 hours credit if subject matter differs.
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ACCT 5311 - Individual Study In Acct
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ACCT 5314: Issues Cost & Managerial Acct
3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program and ACCT 3306. Current issues in cost and managerial accounting.
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ACCT 5314 - Issues Cost & Managerial Acct
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ACCT 5315: Estate & Gift Taxation
0.00 - 3.00 Credits
Texas Tech University
(3:3:1) Prerequisite: Admission to M.S.A. program. Intensive study of federal taxation of the estate and trust entities and the transfer of property rights through gifts and bequest.
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ACCT 5315 - Estate & Gift Taxation
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ACCT 5318: Income Tax Research/Plan
0.00 - 3.00 Credits
Texas Tech University
(3:3:0) Perequisite: Admission to M.S.A. program. Fundamental procedures in research of income tax subject areas, such as property transactions, employment contracts, etc. Principles involved in necessary planning of actions for a desired tax result.
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ACCT 5318 - Income Tax Research/Plan
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ACCT 5319: Auditing Theory/Practice
0.00 - 3.00 Credits
Texas Tech University
(3:3:0) Prerequisite: Admission to M.S.A. program and ACCT 4301. A study of advanced concepts, theories, and techniques applied to external financial, governmental, and internal audit engagements.
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ACCT 5319 - Auditing Theory/Practice
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