Courses
Courses primarily for undergraduates:
Credits: 3. Contact Hours: Lecture 3.
Prereq: Sophomore classification
General history, structure, and principles of the US legal system. The legal system, as an agency of social control and tool for resolving disputes. The court systems, Constitution, torts, crimes, intellectual property, contracts, property rights, employment law, basic business entity law, bankruptcy, administrative agencies, environmental law and agency law.
(Typically Offered: Fall, Spring, Summer)
Credits: 3. Contact Hours: Lecture 3.
Introduction to the basic concepts and procedures of financial accounting from a user perspective. The course examines the accounting cycle, business terminology, basic control procedures, and the preparation and evaluation of financial reports, with an emphasis on financial statement analysis. (Typically Offered: Fall, Spring, Summer)
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2840
Understanding of fixed and variable costs and their role in planning, control and performance evaluation. Examination of alternative costing methods. Making decisions by identifying and developing relevant information. Development of spreadsheet skills.
(Typically Offered: Fall, Spring, Summer)
Credits: 1. Contact Hours: Lecture 1.
Prereq: ACCT 2840
Interactive computer-based analysis of the accounting cycle including transactions and financial statements. Preparation of journal entries and adjusting entries and completion of the closing process.
(Typically Offered: Fall, Spring, Summer)
(Cross-listed with MIS 3150).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2840 and MIS 3010
Identification of open data sources and other private data sources. Develop methods of data access, collection, and sharing; develop methods to validate and standardize data sources; develop methods to assess data worthiness (risk). Typically Offered: Fall (even-numbered years), Spring (odd-numbered years), Summer (annually).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2850 and credit or enrollment in ACCT 3010
Generation, communication and use of information to assist management with planning, control, and decision making in manufacturing and service organizations. Includes cost concepts and relevance to decision situations, operational and capital budgeting, and performance evaluation. Emphasis on developing effective teamwork skills as well as spreadsheet capabilities.
(Typically Offered: Fall, Spring)
Credits: 3. Contact Hours: Lecture 3.
Prereq: Credit or enrollment in ACCT 3010 and MIS 3010
Concepts and procedures underlying creating, sharing, reporting, storing, and analyzing accounting data. Information technology internal controls and audit techniques. Trends in accounting information systems.
Credits: 3. Contact Hours: Lecture 3.
Prereq: (ACCT 2840 or ACCT 2840H) and ACCT 3010
The conceptual framework of financial accounting. Communication of financial information on the income and retained earnings statements, statement of cash flows, and the balance sheet. Accounting concepts relating to current and operational assets of the firm.
(Typically Offered: Fall, Spring)
Credits: 3. Contact Hours: Lecture 3.
Prereq: Minimum of C- in ACCT 3860
Financial accounting and reporting practices for business entities. Generally accepted accounting principles (GAAP) relative to firm liabilities, equity, income, taxes, employee benefits, leases, accounting changes and cash flows. Discussion of current issues in financial accounting.
(Typically Offered: Fall, Spring)
(Cross-listed with HCM 4010).
Credits: 3. Contact Hours: Lecture 3.
Prereq: FIN 3010 and credit or enrollment in HCM 3010
Examination of the current accounting system for, and the financing of, health care and the factors affecting the industry. Exploration and analysis of budgetary concepts, financial management, cost accounting, and management under rate control and competition, as well as the differences between the goods and service industries. Additional areas of discussion include the practical application of health care finance theory as it applies to the current healthcare environment. The revenue and expense applications will be explored in-depth, particularly in relation to the delivery of health care services. Specific emphasis will be placed on understanding the components of the income statement and balance sheet, developing a budget, and using these financial statements for analyzing operational changes.
(Typically Offered: Fall, Spring)
(Dual-listed with ACCT 5160).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2150
Continuation of 2150. The Uniform Commercial Code as applied to sales contracts and negotiable instruments. Property law, wills and estates, insurance, secured transactions, corporation law, partnership law and antitrust law.
(Typically Offered: Fall, Spring)
(Dual-listed with ACCT 5610).
(Cross-listed with ENTSP 4610).
Credits: 3. Contact Hours: Lecture 3.
Accounting information recording, dissemination, and use by entrepreneurs. Introduces pro forma financials, venture capital, private equity, and state and federal regulations for business creation and formation. Other topics include intrapreneurship, intellectual property, information privacy, cybersecurity, and internal controls, including managing the risk of embezzlement.
(Dual-listed with ACCT 5830).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3830 or ACCT 5810
Business simulation focusing on generation and communication of information to assist management with financial decision-making. Emphasis on developing teamwork, written communication, data visualization, and oral presentation skills.
Credits: 3. Contact Hours: Lecture 3.
Prereq: Minimum of C- in ACCT 3860
Introduction to the fundamentals of federal income taxation and concepts applicable to all tax entities. Addresses issues related to the measurement and recognition of income, deductions, gains, and losses, taxation of property transactions, and basis / cost recovery concepts. Includes coverage of tax law policy objectives, tax implications of business and investment decisions, tax versus financial reporting treatment of common business transactions, and ethical issues related to tax compliance and planning.
(Typically Offered: Fall, Spring)
(Dual-listed with ACCT 5870).
Credits: 3. Contact Hours: Lecture 2, Laboratory 2.
Repeatable, maximum of 6 credits.
Prereq: ACCT 2850 or ACCT 5010 or department permission
Introduction to and field work in the preparation of individual income tax returns (state and federal). Basic coverage of filing and residency status, taxable income, exemptions, deductions, and credits. Tax software usage and online filing.
(Typically Offered: Spring)
(Dual-listed with ACCT 5880).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860
Accounting and financial reporting principles of local and state governments, including universities, schools, and hospitals. In addition, accounting and financial reporting of non-profit organizations will be addressed. Financial statements of local governmental units and the university are explored.
(Dual-listed with ACCT 5890).
Credits: 3. Contact Hours: Lecture 3.
Prereq: Junior, senior, or graduate standing
Theory and practice of social and environmental reporting, the role of the corporation in society, and the mechanisms by which society might hold corporations accountable for their actions.
(Typically Offered: Spring)
Credits: 1-3. Repeatable.
Prereq: Department Permission for Course
(Typically Offered: Fall, Spring, Summer)
(Dual-listed with ACCT 5930).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860
Introduction to the fundamentals of corporate taxation issues. Discussion of concepts related to the formation and capital structure of corporations. Identification and effect of tax codes and regulations related to corporations. Discussion of operating rules, earnings and profits, distributions, as well as redemptions and liquidations of corporations.
(Typically Offered: Fall, Spring)
(Dual-listed with ACCT 5960).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 or ACCT 5010
Financial reporting issues in a global environment, including introduction to International Financial Reporting Standards (IFRS) and the potential for the use of IFRS in the U.S. Accounting and managerial issues faced by multinational corporations. Technical issues such as transfer pricing, inflation accounting and taxation will be discussed.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3840 and ACCT 3870 and STAT 3260
The conceptual framework of auditing. Professional ethics. External reporting concepts. Audit methodology including risk analysis, internal control, procedures for gathering evidence and the role of statistical sampling in auditing.
(Typically Offered: Fall, Spring)
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3870
Integrative studies in accounting. Development of critical thinking, ethical reasoning, professional research and teamwork skills. Written, visual, and oral communication with corporate stakeholders.
(Typically Offered: Fall)
Courses primarily for graduate students, open to qualified undergraduates:
Credits: 3. Contact Hours: Lecture 3.
Prereq: Enrollment in MBA program or Permission of Department
A general introduction to financial accounting information. Topics covered include the use and analysis of financial information, the regulatory environment, the role of International Financial Reporting Standards (IFRS), and the use of the internet and electronic spreadsheets as a means of accessing and analyzing financial data.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3840 or Permission of Department
Applications and skills for performing data analytics in accounting contexts. Explores conceptual framework for providing data-driven insights and recommendations. Includes hands-on experiences working with different types of data and the latest analysis tools.
(Typically Offered: Fall)
(Dual-listed with ACCT 4160).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2150
Continuation of 2150. The Uniform Commercial Code as applied to sales contracts and negotiable instruments. Property law, wills and estates, insurance, secured transactions, corporation law, partnership law and antitrust law.
(Typically Offered: Fall, Spring)
(Dual-listed with ACCT 4610/ ENTSP 4610).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 2840 or Graduate Classification
Accounting information recording, dissemination, and use by entrepreneurs. Introduces pro forma financials, venture capital, private equity, and state and federal regulations for business creation and formation. Other topics include intrapreneurship, intellectual property, information privacy, cybersecurity, and internal controls, including managing the risk of embezzlement.
Credits: 3. Contact Hours: Lecture 3.
Prereq: Enrollment in the MRED or Permission of Instructor
Fundamentals of real estate finance and development from a legal perspective and in a transactional setting. Topics include land acquisition and finance, choice of entity, tax aspects, management, disposition of real property, and recent legal developments. Legal responsibilities of owners, designers, and contractors are also examined by highlighting typical contractual relationships in place throughout the design and construction process.
Credits: 3.
Preparation for the Auditing and Attestation (AUD) section of the Certified Public Accountant (CPA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3.
Preparation for the Business Environment and Concepts (BEC) section of the Certified Public Accountant (CPA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3.
Preparation for the Financial Accounting and Reporting (FAR) section of the Certified Public Accountant (CPA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3.
Preparation for the Regulation (REG) section of the Certified Public Accountant (CPA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3.
Preparation for Part 1 (Financial Planning, Performance, and Analytics) of the Certified Management Accountant (CMA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3.
Preparation for Part 2 (Strategic Financial Management) of the Certified Management Accountant (CMA) examination. Graduation Restriction: Only two of ACCT 5800A, 5800B, 5800C, 5800D, 5800E, and 5800F may count toward graduation. Offered on a satisfactory-fail basis only. (Typically Offered: Fall, Spring, Summer)
Credits: 3. Contact Hours: Lecture 3.
Prereq: Graduate classification
Decision analysis applied to managerial accounting issues. Generation of information for management decision making and control. Responsibility accounting and non-recurring decisions.
(Cross-listed with MGMT 5820).
Credits: 3. Contact Hours: Lecture 3.
Prereq: MGMT 5030 or permission
Duties, structure, and functioning of top management teams and corporate boards of directors. CEO/board tenure and succession planning, top management compensation, board committee composition, assessment of CEO and board performance, theories of corporate governance, management of the corporate strategic agenda, governance codes, international governance, and chairman/CEO duality. Case studies and contemporary issues discussed.
(Dual-listed with ACCT 4830).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3830 or ACCT 5810
Business simulation focusing on generation and communication of information to assist management with financial decision-making. Emphasis on developing teamwork, written communication, data visualization, and oral presentation skills.
(Dual-listed with ACCT 4840).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3840 or Graduate Classification
Advanced accounting information systems concepts; database design and information retrieval, internal controls within computerized accounting information systems, financial reporting in an electronic environment.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 4850 or Graduate Classification
Integration of concepts from accounting, finance, and economics to determine how taxes affect business decisions. Provides students with a conceptual framework for thinking about business tax planning and applies it to various common business decisions.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 4850 or Graduate Classification
Advanced coverage of federal taxation including issues related to the taxation of corporations, partnerships, estates and trusts, and their owners. Includes coverage of rules, concepts, background, and planning opportunities related to a number of common transactions involving these entities.
(Dual-listed with ACCT 4870).
Credits: 3. Contact Hours: Lecture 2, Laboratory 2.
Repeatable, maximum of 6 credits.
Prereq: ACCT 2850 or ACCT 5010 or department permission
Introduction to and field work in the preparation of individual income tax returns (state and federal). Basic coverage of filing and residency status, taxable income, exemptions, deductions, and credits. Tax software usage and online filing.
(Typically Offered: Spring)
(Dual-listed with ACCT 4880).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860
Accounting and financial reporting principles of local and state governments, including universities, schools, and hospitals. In addition, accounting and financial reporting of non-profit organizations will be addressed. Financial statements of local governmental units and the university are explored.
(Dual-listed with ACCT 4890).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 or ACCT 5010
Theory and practice of social and environmental reporting, the role of the corporation in society, and the mechanisms by which society might hold corporations accountable for their actions.
(Typically Offered: Spring)
Credits: 1-3. Repeatable.
Prereq: Department Permission for Course
For students wishing to do individual research in a particular area of accounting.
(Typically Offered: Fall, Spring, Summer)
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 4970 or ACCT 5010
Principles and methodology of fraud detection and deterrence. Addresses the causes and elements of fraud, asset theft, corruption, financial statement mis-representation, internal controls for fraud prevention, investigative evidence gathering, and legal aspects of fraud.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 or ACCT 5010
Presentation and analysis of financial statement information from the point of view of the primary users of such data: owners and creditors. Topics include the financial reporting system, the primary financial statements, effects of accounting method choice on reported financial data, and firm valuation.
(Dual-listed with ACCT 4930).
Credits: 3. Contact Hours: Lecture 3.
Introduction to the fundamentals of corporate taxation issues. Discussion of concepts related to the formation and capital structure of corporations. Identification and effect of tax codes and regulations related to corporations. Discussion of operating rules, earnings and profits, distributions, as well as redemptions and liquidations of corporations. (Typically Offered: Fall, Spring)
(Dual-listed with ACCT 4960).
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 or ACCT 5010
Financial reporting issues in a global environment, including introduction to International Financial Reporting Standards (IFRS) and the potential for the use of IFRS in the U.S. Accounting and managerial issues faced by multinational corporations. Technical issues such as transfer pricing, inflation accounting and taxation will be discussed.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 4970
A study of advanced auditing and assurance issues. Topics include auditor independence, audit risk analysis, internal control evaluation and reporting, fraud detection, data analytic applications in auditing, audit reporting, auditors' legal liability, and non-financial information assurance.
Credits: 3. Contact Hours: Lecture 3.
Prereq: ACCT 3860 or ACCT 5010
Theoretical discussion of the financial accounting and reporting environment. The usefulness of financial accounting information for decision making. Current financial accounting issues, the financial accounting standard setting process, FASB Standards Codification, and the role of the SEC in financial reporting.
(Typically Offered: Fall)
Credits: 2. Contact Hours: Lecture 2.
Prereq: Admission to the Master of Accounting Program
This course prepares students to complete their creative component project option in the Master of Accounting degree.