ACCT801
Fraud Examination and Internal AuditCrosslisted with ACCT 401

Prerequisites: ACCT 314 and ACCT 309 with grade of C or better.

Description: Principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Also introduces the fundamentals of internal auditing in a changing business environment.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT802
Accounting Standards

Prerequisites: ACCT 810 with a grade of C or better, or permission

Description: Analysis of changes in authoritative audit and accounting pronouncements. Besides topical coverage, recent discussion memoranda, technical bulletins, interpretations and statements of policy will be emphasized as to their integration into the accounting framework.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT803
Seminar in Financial Accounting

Prerequisites: Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor

Description: The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital.

Course details
Credit Hours:1-3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:1-3

ACE:

ACCT804
Advanced AccountingCrosslisted with ACCT 404

Prerequisites: ACCT 314 with grade of C or better, or permission.

Description: Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT807
Professional Responsibility and Ethics in Accounting

Prerequisites: Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor

Description: Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT808
Business Valuation and Financial Statement Analysis

Prerequisites: ACCT 313 and FINA 361 with grades of C or better.

Description: Provides a broad framework for using financial statement analysis to evaluate a firm's business operations and to predict its future condition using concepts and principles learned in previous accounting and finance courses.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT809
Accounting Information Systems (AIS)Crosslisted with ACCT 409

Prerequisites: ACCT 309 with a grade of C or better.

Description: Identify, document, evaluate, and suggest improvements to accounting information systems (AIS). Focus on impact of new technology on business transactions in an AIS, and how the information system influences and supports business decisions. Current events in the AIS field.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT810
AuditingCrosslisted with ACCT 410

Prerequisites: ACCT 309 and 314, both with a grade of C or better.

Description: Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.

This course is a prerequisite for: ACCT 832

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT813
Corporate Tax AccountingCrosslisted with ACCT 413

Prerequisites: ACCT 412/812 with a grade of C or better and admission to the Master of Professional Accountancy Program

Description: Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT814
Governmental and Not-For-Profit Accounting

Prerequisites: ACCT 314 with a grade of C or better; Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor

Description: Accounting and reporting for governmental units and organizations established as not-for-profit corporations. Expanded treatment of fund accounting and reporting for agencies operated in and for the general public interest.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT815
Tax Research and Planning

Prerequisites: ACCT 312/812 with a grade of C or better; Admission to the Master of Professional Accountancy program

Description: Development of skills in identifying problems, interpreting facts, conducting research, and communicating results in the field of Federal taxation.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT816
Special Topics in Federal Taxation

Prerequisites: ACCT 312/812 with a grade of C or better; Admission to the Master of Professional Accountancy program

Description: Areas of Federal law that are especially relevant in the prevailing economic and political climate.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT817
The Income Tax and Management Decisions

Prerequisites: Courses constituting the equivalent of the undergraduate Common Body of Knowledge requirement for CBA

Description: The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT819
Partnership Tax Accounting

Prerequisites: ACCT 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program

Description: Federal income taxation for partnerships. Tax laws associated with formation, operation, distribution, disposal, and dissolution.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT831
Seminar in Auditing

Prerequisites: Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT832
Applied Auditing

Prerequisites: ACCT 410/810

Description: Introduction to auditing concepts from a theoretical perspective. Applied course to plan, perform, and complete an audit.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT837
Taxation-Individual Income Tax

Description: The structure and content of the federal income tax system, focusing on taxation of individuals. Income, deductions, income splitting, capital gains, and tax accounting. Technical proficiency in solving tax problems and an understanding of the tax policy decisions implicit in the technical rules.

This course is a prerequisite for: LAW 745, LAW 745G

Course details
Credit Hours:3-4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:3-4

ACE:

ACCT838
Taxation-Corporate

Prerequisites: LAW 637G.

Description: Advanced federal income tax focusing on income taxation of corporations and shareholders.

Course details
Credit Hours:1-4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:1-4

ACE:

ACCT840
Fraud Examination

Prerequisites: Admission to the Master of Professional Accountancy (MPA) program; or permission of MPA faculty advisor and instructor

Description: Fraud and how fraud differs from other crimes. Fraud techniques, schemes, and actual fraud cases.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT841
Fraud Detection and Prevention

Prerequisites: ACCT 201 and ACCT 202

Aimed at non-accountants.

Description: The focus is on fraud prevention and detection of risks and weakness that allow fraud to occur. Criminal theory, ethics training, tone-at-the-top, and desirable company policies and codes are covered in more depth.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT848
Business Planning

Prerequisites: LAW 632/G, 638/G

Description: Process of planning business transactions in a way that takes into account many relevant bodies of law as well as the needs of clients. Learn the goals and methods of business planning, the role of ethics in providing legal advice, factors that influence the choice of business entity for a venture, legal rules applying to partnerships and limited liability companies ("LLCs"), relevant laws dealing with corporations and securities regulation, laws that pertain to corporate restructurings, and laws applying to the purchase, sale, or merger of corporate businesses.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT850
Accounting and Data Analytics

Prerequisites: Econ 817 and admission to the Masters of Professional Accountancy program

Description: Fundamentals of data exploration, analysis, and communication in an accounting setting. Emphasis on written communication and data visualization.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT857
Controllership

Prerequisites: Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor; ACCT 808 or GRBA 810

Description: Rudiments of conceptual framework for designing and evaluating management accounting and control systems for business firms and situations. Case studies on the management aspects of budgeting, standard setting, variance analysis, cost allocation, operating control, transfer pricing, capital budgeting, performance evaluation, and other pertinent topics relating to managerial uses of accounting data.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:24
Course Format:LEC

Credit Hours:3

ACE:

ACCT858
Seminar in Managerial Accounting

Prerequisites: Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT863
Taxation-Individual Income II

Description: Most important tax principles affecting business and investments, as well as an introduction to basic tax procedure (both administrative and judicial), civil and criminal fraud, tax research, and certain ethical issues common in tax practice.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT888
Financial Reporting and Analysis

Prerequisites: Intermediate financial accounting or ACCT 805; permission of the MBA director

Description: How to effectively utilize accounting information presented in financial statements. Analysis of primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT899
Masters Thesis

Prerequisites: Admission to masters degree program and permission of major adviser

Course details
Credit Hours:1-10
Max credits per semester:10
Max credits per degree:99
Course Format:IND

Credit Hours:1-10

ACE:

ACCT906
Seminar in Comparative Accounting Systems

Prerequisites: Permission (ordinarily at least two senior-level courses in accounting or ACCT *801 and suitable supporting courses)

Description: A research seminar on the conceptual framework underlying selected accounting systems or subsystems. The specific systems studied vary depending upon interest and background of enrolled students, but ordinarily include insurance or other regulatory systems, governmental or other not-for-profit systems, Securities and Exchange Commission regulations, federal income tax rules, and foreign systems. Contrasts with traditional financial and managerial reporting systems and the reasons for the differences that exist.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:24
Course Format:LEC

Credit Hours:3

ACE:

ACCT916
Seminar in Contemporary Accounting Theory: Empirical Tests and Methodologies

Prerequisites: ACCT 803

Description: Empirical validations and implications of accounting information. The convergence of accounting with other disciplines such as: behavioral sciences; portfolio theory; and information theory. Recent empirical studies such as: implications of the efficient capital market hypothesis on external financial reporting, information content of financial reports, and market perceptions of external accounting information.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT920
History and Philosophy of Accounting Thought

Prerequisites: Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor

Description: The historical development of accounting thought and the individuals, institutions, organizations, and philosophies that shaped its past and present and will influence its future.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT945
Partnership Taxation

Prerequisites: ACCT 812 or LAW 637G.

Description: Survey of important principles of partnership taxation.

Course details
Credit Hours:1-4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:1-4

ACE:

ACCT967
Estate Planning

Prerequisites: Prereq: LAW 637/G

Description: Federal estate and gift taxation, related income tax rules, estate planning concepts, and state inheritance taxation.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT968
Estate Planning Problems

Prerequisites: LAW 767G.

Description: Problems of planning and implementing estate plans for clients of substantial wealth with emphasis on skills of drafting the various legal instruments usually required for comprehensive estate planning.

Course details
Credit Hours:1-4
Max credits per semester:4
Max credits per degree:4
Course Format:LEC

Credit Hours:1-4

ACE:

ACCT969
Tax Policy Seminar

Description: Policies of federal income taxation with emphasis on current legislative proposals and alternatives.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT984
Seminar in Selected Topics

Prerequisites: Admission to PhD program and permission.

Description: Topics vary.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT990
Accountancy Internship

Prerequisites: Admission to MPA program, permission of MPA adviser, and acceptance into approved internship program

Maximum of 6 sem hrs can be counted towards the MPA degree.

Description: Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the accounting field. Practical experience in professional accounting situations through a preapproved internship program.

Course details
Credit Hours:1-3
Max credits per semester:3
Max credits per degree:3
Course Format:FLD

Credit Hours:1-3

ACE:

ACCT991
Seminar in Capital Market Research in Accounting

Prerequisites: Admission to PhD program, completion of research tools requirement, and permission

Description: Capital market effects of accounting measurements and presentation, foundation of capital market research in accounting, methodology in conducting capital market research, and implication of capital market effects on accounting policy.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT992
Seminar in Behavioral Accounting Research

Prerequisites: Admission to PhD program, completion of research tools requirements, and permission

MNGT 960 recommended.

Description: Behavioral factors in accounting system, design, audit judgment, decision making using accounting data, performance evaluation, accounting policy formation, and other accounting-related tasks.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT993
Seminar in Analytical Accounting Models

Prerequisites: Admission to PhD program and permission

Description: Measurement alternatives through modeling of choices and economic analysis of information choices.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:3
Course Format:LEC

Credit Hours:3

ACE:

ACCT995
Seminar in Contemporary Managerial Accounting: Selected Topics

Prerequisites: ACCT 858 or equivalent

May be repeated for credit if different subject matter.

Description: Special subjects in contemporary managerial accounting.

Course details
Credit Hours:3
Max credits per semester:3
Max credits per degree:24
Course Format:LEC

Credit Hours:3

ACE:

ACCT996
Directed Reading or Research
Course details
Credit Hours:1-3
Max credits per semester:3
Max credits per degree:24
Course Format:IND

Credit Hours:1-3

ACE:

ACCT999
Doctoral Dissertation

Prerequisites: Admission to doctoral degree program and permission of supervisory committee chair

Course details
Credit Hours:1-24
Max credits per semester:24
Max credits per degree:99
Course Format:IND

Credit Hours:1-24

ACE: