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Course Criteria
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3.00 Credits
This course familiarizes students with advanced topics in financial and managerial accounting. Topics include governmental and not-for-profit accounting, accounting for foreign currency transactions, accounting for business combinations, consolidated financial statements, financial instruments, interim financial statements, SEC reporting requirements, and SEC reporting. The course also addresses, as time permits, managerial accounting and internal reporting issues such as process costing, ABC costing, and cost allocation techniques. Of prime importance is the concentration on current issues. Prerequisite: ACCT 308 or ACCT 309 and junior standing. 3 semester hours
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3.00 Credits
Financial reporting is increasingly serving users whose decision needs are international in scope. This course examines the external and internal reporting problems associated with multinational business entities. It provides an overview of the organizations that have evolved in response to international accounting, reporting, and policy issues. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
A study of federal income tax law as related primarily to individuals, but also covering business activities in which an individual may become involved. Students are required to do tax research and examine ethical dilemmas in tax practice. Topics include the determination of income, exclusions, deductions, credits, and other tax issues. Prerequisite: ACCT 204 and ACCT 205, and junior standing. 3 semester hours
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3.00 Credits
An in-depth study of corporate, partnership, estate, and trust income tax law, as well as the federal gift and estate tax. The interrelationships among the three areas are stressed. Considerable tax research is required. Prerequisite: ACCT 204 and ACCT 205, and junior standing. 3 semester hours
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3.00 Credits
This course provides an overview of estate taxation and planning. The course begins with a consideration of the ownership of property. It explores real property, personal property, types of property interests, including remainder interests and community property. It also provides an overview of the law pertaining to trusts, fiduciaries, and powers of appointment. The course focuses on the federal estate and gift tax system and discusses basic federal estate tax planning strategies. It also places emphasis on the special legal, business, and estate planning challenges presented by the privatelyowned family business. The course considers the following legal and tax areas: (1) fundamental property ownership rules, (2) fiduciary duties owed by trustees and business partners, (3) estate and business planning opportunities for private business, (4) the use of limited liability companies and family limited partnerships in business planning, and (5) basic concepts involving estate and gift taxation. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
Approximately half of ACCT 409 is intended to provide you with an understanding of pension plans and the qualified and nonqualified plan environments. At the end of this material, you will be able to select and design plans for small business-owners and other clients. Two-fifths of the course surveys other ERISA plans, the so-called welfare benefit plans. The final three-fifths of ACCT 409 is dedicated to the study of individual retirement planning. It includes the study of retirement accumulation models, social security, and several retirement planning strategies. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
An examination of accounting for not-for-profit entities, such as colleges and universities, hospitals, churches, charities, and various levels of government. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
This course involves an in-depth study of selected topics in managerial accounting using a case method format. Students examine issues using both a conceptual and pragmatic approach. Outside readings from professional journals supplement the textbook material and are used as a vehicle for introducing new topics and reinforcing concepts addressed in the cases. Group presentations of cases are used throughout the course. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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3.00 Credits
This course is an intensive study of fundamental concepts and principles underlying the examination of financial statements. Emphasis is placed on enhancing the capacity for sound judgment in the evaluation of evidential matter and the system of internal control. Considerable attention is paid to accountants' professional responsibility; professional standards, including GAAS, PCAOB, and quality control; and ethical issues including the AICPA Code of Conduct. Prerequisite: ACCT 308 or ACCT 309. 3 semester hours
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3.00 Credits
A study of the independent appraisal activity within an entity in the form of financial, compliance, and operational audits. This course focuses on the objective and scope of internal auditing, the responsibility and authority of internal auditors, and the independence of the function. Topics include the Institute of Internal Auditors: Statement of Responsibilities of Internal Auditors, Standards for Professional Practice, and Code of Ethics. Each student will perform research on the topic and participate in a group presentation. This is a required course for criminal justice students in the Certificate in Accounting program. Prerequisite: ACCT 204 and ACCT 205. 3 semester hours
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