Introduction to managerial and financial accounting and methods used to record and report managerial and financial information to decision makers internal and external to the firm. Part I. A-F only. Sophomore standing or higher.
Introduction to managerial and financial accounting and methods used to record and report managerial and financial information to decision makers internal and external to the firm. Part II. Pre: 200 (with a C- or better).
Accounting process and the application of GAAP to the recognition and measurement of cash, receivables, inventories, property plant and equipment, depreciation and depletion, intangibles, and current liabilities. Pre: (201, 202, 210, or BUS 624) with C- or better.
Application of GAAP to the recognition and measurement of long-term liabilities, investments, contributed capital, retained earnings, accounting changes and errors, income recognition, accounting for income taxes, pensions, leases, and statement of cash flows. Pre: 321 with C- or better.
On-the-job experience in the accounting community. Term paper and meetings with faculty advisor required. CR/NC only. Pre: consent.
Reading and research of a special area in major under direction of faculty member(s). Project must include statement of objectives, outline of activities planned, results expected, and how they are to be reported and evaluated. Must be approved in advance by the department chair and faculty advisor.
Examines federal income tax concepts, such as gross income, exclusions, deductions, exemptions, and tax credits, especially for sole proprietors. Introduces taxation of property transactions. Development of professional writing skills is integral to this course. Pre: (201, 202, 210, or BUS 624) with C- or better.
A survey of the general concepts, rules, and practices involved in the taxation of sole-proprietorships, corporations, partnerships, and subchapter S corporations. Pre: 401 with C- or better.
Accounting systems analysis, control and design in manual and computerized environments. Knowledge and skills of information technology for auditing AIS systems. Hands-on experience with microcomputers and a computerized accounting system. A-F only. Pre: 323 (with C- or better or concurrent) and BUS 311 (with C or better).
Intensive study of areas of law of importance to accountants. Particular attention is given to principles of law relating to contracts, sales, commercial paper, secured transactions, property, legal entities, agency, securities, and accountant’s legal liability. Pre: BLAW 200 or consent.
Accounting topics relating to consolidation requirements and introduction to the fundamentals of fund accounting, including the general fund, restricted funds, debt service funds, enterprise funds, general long-term account group, general fixed assets accounting group, and accounting entries for encumbrances. Pre: 323 with C- or better.
Addresses current issues impacting the accounting profession. Topics vary each semester. Repeatable three times. Pre: consent.
Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Development of professional writing skills is an integral part of this course. Pre: 323 and 409, both with C- or better.
Theoretical and real life aspects of forensic accounting. Includes discussions of the legal environment, types of forensic engagements such as, lost earnings, business valuations, fraud, and real world forensic cases. Repeatable one time, but credit earned one time only. A-F only. Pre: 418. Co-requisite: 407.
Lectures, discussions, case analysis. Integration of numerous elements of the accounting program. Current accounting issues discussed. Relevant topics for (B) managerial; (C) financial, (D) auditing and accounting information systems; (E) tax and ethics. Together with 460B, 460E, includes an emphasis on instruction in writing. Repeatable one time, credit earned for one time only. ACC majors only. A-F only. Pre: 418 (or concurrent), no waiver for (B), (C), (D); 401 and 418 (or concurrent, no waiver for (E). Co-requisites: E for (B); D for (C); C for (D); and B for (E).
Auditing and Attestation (AUD) section covers the entire auditing process, including auditing procedures, generally accepted auditing standards, standards related to attest engagements, and the AICPA Code of Professional Conduct. Repeatable one time. CR/NC only. Co-requisite: 418.
The Business Environment and Concepts (BEC) section focuses on business concepts and the significance of a CPA’s professional duties and responsibilities within the larger context of the business environment. Repeatable one time. CR/NC only.
The (FAR) section focuses on U.S. GAAP, including concepts and standards for financial statements, typical items in financial statements, specific types of transactions and events, accounting and reporting for governmental and other entities. Repeatable one time. CR/NC only. Pre: 323.
The Regulation section focuses on federal taxation, especially taxation of business entities; individuals, and property taxation, but also tests on business law, business ethics, and professional and legal responsibilities. Repeatable one time. CR/NC only. Co-requisite: 407.
Understanding of complex and critical issues of international corporate governance, financial reporting, and ethical conduct. Includes corporate governance in the U.S., major European markets, and Asia. Emphasis on internal and external stakeholders, regulators, and gatekeepers. Graduate students only. A-F only.
History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting
theories and standards. Pre: 323 or 582 with C- or better, or consent.
Focus on auditing processes, standards, and guidance specific to IT risks. Exposure to advanced IT audit software and its practical application and real world IT audit issues. Pre: 418 or 585 with C- or better, or consent
Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323 or 582 with C- or better, or consent
In depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Credit not given for both 606 and 625. Pre: 401 or 584 with C- or better, orientation program, or consent.
Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407 with C- or better
Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. ACC majors only. Pre: 401 with C- or better.
Introduction to visual analytics. Tableau and Power BI for Excel. Introduction to data processing and blending, data visualization and other visualization techniques. Introduction to PowerQuery, PowerPivot, PowerView, and PowerMap. Repeatable one time.
Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues. Pre: 415 or 625 with C- or better (or concurrent), no waiver. Co-requisite: 648.
Concentration on current issues impacting the accounting profession. Topics vary each semester. Repeatable two times, up to nine credits.
On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required. ACC majors only. Pre: consent.
Required for Plan A candidates only; six credit hours required, one must be taken during semester that degree is being awarded. Repeatable up to six credits. ACC majors only. Satisfactory/Unsatisfactory only. Pre: MAcc student and School of Accountancy Director approval.
Provides an overview of financial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. Repeatable one time. A-F only. Pre: PhD student status in international management or
consent.
Provides an overview of managerial accounting research. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.
Provides an overview of accounting research in behavioral accounting topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.
Provides an overview of accounting research in accounting information systems topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in international management or consent.
Provides an overview of accounting research in Auditing and International Accounting
topics. Specific research studies are examined as to their theoretical basis, design, implications, methodology, relevance, etc. A-F only. Pre: PhD student status in business administration or consent.
Reading and research in an area of accounting under the direction of faculty member(s). Repeatable unlimited times. A-F only. Pre: PhD student status in international management or consent.