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ACCT 5065: Fraud Examination
3.00 Credits
University of Wyoming
Gives consideration to the methodology for resolving allegations of fraud from inception to disposition. Topics covered include: gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud. Coverage may also include emerging topics germane to fraud and ethics. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.
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ACCT 5066: Seminar on Management Fraud
3.00 Credits
University of Wyoming
An in-depth study and analysis of the causes, methods, and consequences of financial statements fraud committed by top management in the organization. The course covers psychological and criminological theories of management fraud, as well as detailed analysis of high-profile management frauds. Seminar format. Cross listed with MBAM 5404. Prerequisites: graduate standing or permission of instructor.
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ACCT 5066 - Seminar on Management Fraud
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ACCT 5070: Tax II
3.00 Credits
University of Wyoming
Choice of entity and special tax subjects. Emphasis will be placed on the importance of ethical considerations, competent tax research, and thoughtful tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better; graduate standing.
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ACCT 5075: Tax Planning
3.00 Credits
University of Wyoming
Focuses on tax-planning strategies and techniques. Investigates a wide variety of topics, ranging from individual issues to estate, gift, trust, and small business tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better, graduate standing.
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ACCT 5270: Tax: Pass Through Entities
3.00 Credits
University of Wyoming
Discuss and analyze the income tax law and income tax preparation requirements for Subchapter S Corporations, Partnerships, Limited Liability Corporations (LLCs) and other entities in which the income tax liablity primarily passes through to the owner's individual income tax return (pass-through entities). Prerequisites: ACCT 3070, admission to the Master of Science in Accounting program.
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ACCT 5270 - Tax: Pass Through Entities
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ACCT 5503: Fund Accting Energy Industry
3.00 Credits
University of Wyoming
Introduction to basic financial accounting and reporting issues related to energy producing activities. Investigate current accounting practices of energy producing companies related to exploration, acquisition, development, and delivery of energy products. Cover financial requirements of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and the Securities and Exchange Commission (SEC). Cross listed with MBAM 5503. Prerequisites: Permission of MBA program director, or student's graduate program coordinator in consultation with MBA program director.
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ACCT 5650: Sem in Acct Info Sys
3.00 Credits
University of Wyoming
An advanced study of the implications of information systems for accountants with emphasis upon accounting application as well as the body of knowledge required for the accountant who is expected to provide relevant, significant data for an increasingly wide range of purposes. Prerequisite: ACCT 3610 (or equivalent) with a grade of C or better; graduate standing.
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ACCT 5800: Sem Contemp Tpcs
1.00 - 3.00 Credits
University of Wyoming
An in-depth investigation of selected issues in accounting. Course is offered on an infrequent basis. Prerequisite: consent of instructor; graduate standing.
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ACCT 5830: Survey of Intl Accounting
3.00 Credits
University of Wyoming
Introduction to international accounting practices and current developments. Includes an exploration of cultural, historical, and political reasons for international accounting practice diversity; an introduction to International Accounting Standards; tracking current developments in the process of convergence; and an introduction to international auditing standards and ethical expectations of accountants world-wide. Dual listed with ACCT 4830. Prerequisites: ACCT 3430 (or equivalent) with a grade of C or better; advanced business standing: graduate standing and admission to the Master of Science in Accounting Program.
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ACCT 5850: Adv Prob: Accounting
1.00 - 8.00 Credits
University of Wyoming
An arrangement whereby students may investigate a more advanced problem area in accounting on an individual basis. Prerequisite: consent of instructor; graduate standing.
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ACCT 5850 - Adv Prob: Accounting
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