| Course | Description |
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ACCT 240 |
FINANCIAL ACCOUNTING
(4) An introduction to the theory and practice of accounting and financial reporting. Topics include the accounting cycle, financial statements and accounting for assets, liabilities, equities, revenues and expenses.
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ACCT 245 |
MANAGERIAL ACCOUNTING
(4) Prereq: ACCT 240. An introduction to the use of accounting information by managers. Topics include the use of accounting information for planning and control, performance evaluation, decision-making, and the statement of cash flows, along with financial statement analysis.
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ACCT 321 |
ACCOUNTING INFORMATION SYSTEMS I
(4) Prereq: ACCT 245, MIS 220 or equivalent skills. An introduction to the subject of information system’s role in accomplishing the objectives of financial accounting, managerial accounting, tax accounting and auditing. Systems covered include manual accounting, computerized accounting, and Internet electronic commerce applications. Additional topics include internal controls, systems analysis, systems design and systems implementation.
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ACCT 331 |
COST MANAGEMENT
(4) Prereq: ACCT 245, DSCI 205, MIS 220 or equivalent skills. Procedures used for classifying, recording, summarizing and allocating current, and estimated costs for planning, controlling and reporting purposes.
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ACCT 341 |
INTERMEDIATE ACCOUNTING THEORY AND PRACTICE I
(4) Prereq: ACCT 245. An in-depth study of accounting theory and practice for students who require more than introductory coverage. Both conceptual and application topics are studied.
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ACCT 342 |
INTERMEDIATE ACCOUNTING THEORY AND PRACTICE II
(4) Prereq: ACCT 341. A continuation of ACCT 341 covering complex topics in accounting and financial reporting.
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ACCT 343 |
INTERMEDIATE ACCOUNTING THEORY AND PRACTICE III
(4) Prereq: ACCT 342. A continuation of ACCT 342 covering complex topics in accounting and financial reporting. Special topics, exisiting and emerging issues in accounting.
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ACCT 375 |
INCOME TAXATION I
(4) Prereq: ACCT 240. Taxation of individuals and sole proprietorships. Introduction to tax planning and sources of authority of tax law.
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ACCT 421 |
ACCOUNTING INFORMATION SYSTEMS II
(4) Prereq: ACCT 321. Principles and techniques of database technology as applied to modern accounting information systems, uses of database technology for transaction processing and analysis. Systems documentation techniques and the auditing of computerized accounting systems. Format will be lecture, discussion, computer presentations and computer lab assignments.
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ACCT 431 |
TOPICS IN MANAGEMENT ACCOUNTING
(4) Prereq: ACCT 331. Focuses on responsibility accounting, performance measurement and evaluation, and budgeting and control in various types of organizations. Additional topics may include quantitative methods in decision making and other current issues in management accounting.
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ACCT 435 |
SEMINAR IN COST MANAGEMENT
(4) Prereq: ACCT 331. Provides an in-depth study of cost management systems. Topics include activity-based management, Japanese cost management techniques, and strategic cost management.
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ACCT 441 |
ADVANCED ACCOUNTING THEORY AND PRACTICE
(4) Prereq: ACCT 343. An introduction to business combinations and fund accounting. Partnerships, SEC reporting, interim reports and other topics.
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ACCT 447 |
ACCOUNTING IN NOT-FOR-PROFIT ORGANIZATIONS
(4) Prereq or concurrent: ACCT 343. An examination of accounting and financial reporting in governmental and not-for-profit entities and an introduction to the use of accounting information in the management of these organizations.
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ACCT 451 |
INTERNATIONAL ACCOUNTING
(4) Prereq: ACCT 343. Analysis of accounting for multinationals; area studies of accounting and financial reporting standards; and an evaluation of the international accounting harmonization effort.
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ACCT 461 |
AUDITING THEORY AND PRACTICE
(4) Prereq: ACCT 321, 343. A study of the role of auditing and auditors in corporate financial reporting, and the importance of this role to the public. Topics include the audit planning process, audit reports, professional standards, and the legal and ethical responsibilities of auditors to their clients, the accounting profession and the public.
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ACCT 462 |
ADVANCED AUDITING
(4) Prereq: ACCT 461. In-depth exposure to a variety of aspects of the theory and practice of professional auditing. Topics may include auditing theory and research, economic function of audits, professional standards and malpractice, new auditing techniques and services. Cases, readings, individual research, and discussion.
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ACCT 470 |
LAW OF COMMERCIAL TRANSACTIONS
(4) Prereq: MGMT 271. Legal principles underlying the law of contracts, sales, secured transactions, real property security, bankruptcy and suretyship.
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ACCT 475 |
INCOME TAXATION II
(4) Prereq: ACCT 375. Taxation of corporations and partnerships. Advanced topics in tax planning and compliance.
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ACCT 477 |
TAX RESEARCH AND PLANNING
(4) Prereq: ACCT 375. An in-depth look at tax research and tax planning. Students will gain proficiency in tax research and apply this skill to a variety of federal taxation issues and case studies.
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ACCT 484 |
ENVIRONMENTAL ACCOUNTING
(4) Prereq or concurrent: ACCT 331, 343, 375. An in-depth analysis of accounting for the natural environment. Readings, discussion and case analyses cover current issues, such as financial reporting and disclosure, management decision making and evaluation techniques, taxation and the profession’s role in environmental issues.
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ACCT 490 |
INTERNSHIP IN ACCOUNTING
(1-2) Prereq: CBE major; ACCT 341; GPA of at least 2.75 in 300- and 400-level accounting courses and approval of internship coordinator. Practical application of academic curriculum beyond that contained in normal undergraduate course work. Internship may not be substituted for a required or elective accounting course. Repeatable to a maximum of 4 credits.
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ACCT 497A |
FINANCIAL STATEMENT PRESENTATION AND ANALYSIS
(4) Prereq: ACCT 343. Study of reporting issues from a management perspective. Introduction to the tools and techniques of financial statement analysis. Use of financial statements by external and internal decision makers. Emphasis on the development of communication and computer skills.
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ACCT 497B |
SUSTAINABILITY REPORTING
(4) The course examines economic, environmental, and social reporting principles currently outside traditional accounting models.
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MPAC 521 |
SEMINAR IN ACCOUNTING INFORMATION SYSTEMS
(4) Prereq: ACCT 321 or equivalent. A seminar designed to study elements of accounting information systems, including technological aspects. The content includes a combination of theory and practical application. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized.
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MPAC 531 |
ACCOUNTING COMMUNICATIONS
(4) Focus on developing skills for communication as a professional accountant in an organizational setting. Intended to enhance the experience of students enrolled in MPAC 590. Online interactive course includes student-led discussions, team tasks, reflective journaling, and a variety of other individual assignments aimed at enhancing communication skills in a professional accounting setting. Short readings will cover organizational communications research applicable to accounting firms.
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MPAC 535 |
SEMINAR IN MANAGEMENT ACCOUNTING
(4) Prereq: Acct 331 or equivalent. Using cases, students will gain the analytical skills needed to both implement well designed management systems, and to evaluate the strengths and weaknesses of existing systems. Topics covered will include budgeting, resource allocation, performance measurement, evaluation and reward, change management, and transfer pricing.
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MPAC 541 |
SEMINAR IN ADVANCED FINANCIAL ACCOUNTING
(4) Prereq: Acct 343 or equivalent. Develops accounting skills for business combinations, consolidated financial statements, partnerships, corporate reorganizations, segment reporting, and foreign currency financial statements. Critical thinking, teamwork, and communication skills will be emphasized along with current technology used in accounting practice.
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MPAC 545 |
SEMINAR IN ACCOUNTING THEORY
(4) Prereq: ACCT 343 or equivalent. A study of accounting theory underlying current practice. This course is designed to develop awareness of and ability to utilize knowledge including significant historical components, key stakeholders and their issues, political and regulatory processes, and critical perspectives on accounting and its role in society.
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MPAC 551 |
SEMINAR IN INTERNATIONAL ACCOUNTING
(4) Prereq: ACCT 343 or equivalent. Explores how various accounting topics and issues are addressed within an international context, including a comparative analysis of accounting measurement, disclosure and reporting requirements in different countries within the framework of global harmonization efforts. In addition, the impact of accounting issues on multinational business operations is discussed and students will study a ‘non-home’ country in depth.
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MPAC 561 |
SEMINAR IN PROFESSIONAL AUDITING
(4) Prereq: ACCT 461 or equivalent. Capstone course provides in-depth exposure to a variety of aspects of the theory and practice of professional auditing. Topics may include auditing philosophy, history and research, economic functions of audits, professional standards and malpractice, and new auditing techniques and services. Activities include cases, readings, individual research, and discussion.
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MPAC 565 |
SPECIAL TOPICS IN ACCOUNTING
(4) Advanced course in accounting examines a broad range of issues of current concern to both the accounting profession and users of accounting information. Course content will vary to provide opportunities to study current issues in accounting.
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MPAC 571 |
SEMINAR IN LAW FOR ACCOUNTANTS
(4) Prereq: ACCT 470 or equivalent. Using cases, texts, lecture and discussion, students examine legal issues important to accountants, including: administrative law-making; agency, business organizations; negotiable instruments, bank deposits, intellectual property; aspects of real and personal property security, bankruptcy; lobbying and campaign finance regulations; and accountants’ professional liability.
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MPAC 575 |
SEMINAR IN TAXATION
(4) Prereq: ACC 375 of equivalent. Tax from a managerial perspective, with emphasis on the identification and examination of tax problems and potential tax opportunities. Students will examine the choice of different business entities for tax purposes, compensation and succession planning, and tax planning for investments.
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MPAC 581 |
ETHICS AND ACCOUNTABILITY
(4) Capstone course in the MPAcc program introducing ethical systems used for decision-making and public reporting, taken from a professional accounting perspective and integrating notions of entity social responsibility with a global business perspective.
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MPAC 585 |
SUSTAINABILITY ACCOUNTING AND REPORTING
(4) Prereq: ACCT 343 or equivalent. Through reading several books and examining some Triple Bottom Line (TBL)-related websites in detail, course participants will study the overall themes and examples of TBL offered by various authors and organizations. Our directed conversations will focus on an analysis and synthesis of these themes, the credibility the proposals and attempts, and the general applicability of the TBL concept.
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MPAC 590 |
INTERNSHIP IN PROFESSIONAL ACCOUNTING
(12) Prereq: approval of internship coordinator; co-req: MPAC 531. Practical
application of academic curriculum beyond that contained in graduate
course work. A one quarter internship under supervision with an approved
certified public accounting firm, business entity, not-for-profit organization,
or government agency.
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MPAC 597a |
SEMINAR IN MANAGEMENT ACCOUNTING
(4) Prereq: Acct 331 or equivalent. Using cases, students will gain the analytical skills needed to both implement well designed management systems, and to evaluate the strengths and weaknesses of existing systems. Topics covered will include budgeting, resource allocation, performance measurement, evaluation and reward, change management, and transfer pricing. This course substitutes for MPAC 551 for the 2008-2009 academic year.
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MPAC 597b |
SEMINAR IN TAXATION
(4) Tax from a managerial perspective, with emphasis on the identification of tax problems and potential tax opportunities. Students will examine the choice of different business entities for tax purposes, compensation and succession planning, and tax planning for investments. This course substitutes for MPAC 521 during the 2008-2009 academic year.
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