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Course Criteria
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3.00 Credits
5300. Federal Taxation of Income. 3 hours. A comprehensive introduction to the U.S. federal income tax system. Emphasizes the taxation of individuals but many topics also apply to business entities. Coverage includes technical tax rules and motivations behind these rules, as well as tax planning opportunities and limitations. Prerequisite(s): ACCT 2010 and 2020 with grades of C or better; ECON 1110; MATH 1190 or MATH 1400 or MATH 1710; graduate standing.
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3.00 Credits
5310. Tax Research and Administrative Procedure. 3 hours. The objectives of this course are to develop the technical and research skills needed to address contemporary tax issues. Students will learn to identify tax issues, formulate research questions, and develop the research skills needed to address them. Upon completion of this course, students will be able to use the major tax services, evaluate the relevant authorities, and communicate their findings in a professionally written research memorandum. This course also familiarizes students with federal tax policies and procedures, and the authorities that govern tax practice by tax professionals. Prerequisite(s): ACCT 5300 (4300). (MS-Taxation students should enroll in this course at the first opportunity after beginning their graduate coursework.)
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3.00 Credits
5320. Taxation of Flow-Through Entities. 3 hours. A comprehensive study of federal income taxation of partnerships, S corporations, fiduciaries and their owners / beneficiaries. Prerequisite(s): ACCT 5310 (may be taken concurrently).
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3.00 Credits
5330. Taxation of C Corporations. 3 hours. A comprehensive study federal income taxation of C corporations and their shareholders. Emphasis is placed on reading and interpreting tax laws to determine the tax consequences of completed transaction and generated tax planning strategies. Prerequisite(s): ACCT 5310 (may be taken concurrently).
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3.00 Credits
5340. Oil and Gas Taxation. 3 hours. Focuses on tax problems relative to the oil and gas industry. Topics may include acquisition, operation, and disposition of natural resource properties; preproduction expenditures, depletion, depreciation, and ad valorem taxes; tax planning for natural resource investments; or other topics. Prerequisite(s) : ACCT 5300 (4300).
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3.00 Credits
5360. Advanced Topics in Federal Taxation. 3 hours. This course provides the opportunity for thorough coverage of selected topics that will vary depending on the needs of students, changes in tax policy and practice, and faculty resources. Topics may include state and local taxation, multinational income taxation, tax policy, advanced topics in the taxation of C corporations, advanced topics in the taxation of flow-through entities, taxation of tax-exempt entities, financial accounting for income taxes, or other topics. Prerequisite(s): ACCT 5310. ACCT 5330 must be taken first if the topic includes advanced topics in the taxation of C corporations, and ACCT 5320 must be taken first if the topic includes advanced topics in the taxation of flow-through entites.
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3.00 Credits
5370. Family Tax Planning. 3 hours. A comprehensive study of federal estate and gift taxation, as well as advanced family tax planning issues. Prerequisite(s): ACCT 5310 and 5320.
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3.00 Credits
5410. Audit Investigative Process. 3 hours. The complete cycle of the investigative process known as auditing is covered from evaluation of the business, through study and evaluation of internal control, to corroborative evidence on the details of account balances. Topics include flow-charting, testing planning, use of statistical sampling, computer controls and management audits. Actual experience is gained through an extended case where an audit is performed by student teams. Prerequisite(s): ACCT 4400.
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3.00 Credits
5430. Auditing Special Problems. 3 hours. A course reserved for in-depth study of particular problems in auditing. The topics change to cope with the dynamic nature of the profession. Specific topics can be offered on a part-semester or semester basis. Prerequisite(s): ACCT 5410.
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3.00 Credits
5440. IT Auditing. 3 hours. The use of the computer to process transactions imposes a new environment and a new set of problems for the auditors, independent and internal. Controls and audit techniques to evaluate these controls are emphasized. The use of the computer as an audit tool is introduced through actual operation of Generalized Audit Software such as is currently used in practice. Additional topics covered include computer fraud, security measures and controls in advanced online, teleprocessing systems. Prerequisite(s): ACCT 4100 and 4400; or consent of department.
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