411-3 Enterprise Networks and Communication. (Same as MGMT 411) Application of data communications and network technologies for improving business. Coverage includes, but is not limited to: introduction to the principles of data transmission technology, various communication architectures and protocols, basic network design principles, internet and intranet technologies, data security issues and elements of network management. Prerequisite: C or better in MGMT 345.
ACCT421 - Advanced Accounting
421-3 Advanced Accounting. Accounting principles and procedures relating to specialized topics in financial accounting and business combinations, resulting in consolidated financial statements, and financial accounting for partnerships. Prerequisite: a grade of C or better in ACCT 322. Restrictions: Accounting majors or minors, junior standing or higher.
ACCT431 - Advanced Cost Accounting
431-3 Advanced Cost Accounting. Managerial decision making; profit planning and control through relevant costing, return on investment and transfer pricing, determination of cost behavior patterns, analysis of variances, capital budgeting, inventory models, probabilities, statistical methods, and operations research. Prerequisite: ACCT 331 with grade of C or better. Restrictions: Accounting majors or minors, junior standing or higher.
ACCT441 - Advanced Tax
441-3 Advanced Tax. Study of income tax problems which arise from sole proprietorship, partnership, limited liability company, corporation, estate, and trust. Student does research in source materials in arriving at solutions of complicated problems. Prerequisite: ACCT 341 with grade of C or better. Restrictions: Accounting majors or minors; junior standing or higher.
ACCT460 - Auditing
460-3 Auditing. Provides an overview of processes for planning and executing a risk-based audit; explains the procedures auditors use to evaluate internal controls; describes the tests auditors conduct to substantiate financial statement accounts. Prerequisite: a grade of C or better in ACCT 322. Restrictions: Accounting majors, minors, junior standing.
ACCT465 - Internal Auditing
465-3 Internal Auditing. The course covers internal audit from a broad perspective to include information technology, business processes, and accounting systems. Topics include internal auditing standards, risk assessment, governance, ethics, audit technique, and emerging issues. It covers the design of business processes and the implementation of key control concepts and will use a case study approach that addresses tactical, strategic, systems, and operational areas. Restrictions: Accounting majors or minors.
ACCT468 - Forensic Accounting
468-3 Forensic Accounting. Coverage of forensic accounting processes and tools used in the detection and prevention of fraud against the company. Topics include skimming, cash larceny, check tampering, billing schemes and others. The course will include the use of computer aids in forensic investigation. Restrictions: Accounting majors and minors.
ACCT512A - Seminar: Theor Frameworks
512A-3 to 15 (3 per topic) Accounting Research Methods Seminar-Theoretical Frameworks. Describes and explains methods for examining research questions about professional judgment in accounting. May be repeated for credit but sections (a) through (d) can be taken only once.
ACCT512B - Seminar: Research Design
512B-3 to 15 (3 per topic) Accounting Research Methods Seminar-Research Design. Describes and explains methods for examining research questions about professional judgment in accounting. May be repeated for credit but sections (a) through (d) can be taken only once.
ACCT512C - Seminar: Interpreting Data
512C-3 to 15 (3 per topic) Accounting Research Methods Seminar-Interpreting Data. Describes and explains methods for examining research questions about professional judgment in accounting. May be repeated for credit but sections (a) through (d) can be taken only once.
ACCT512D - Seminar: Alt Research Methods
512D-3 to 15 (3 per topic) Accounting Research Methods Seminar-Alternative Research Methods. Describes and explains methods for examining research questions about professional judgment in accounting. May be repeated for credit but sections (a) through (d) can be taken only once.
ACCT512E - Seminar: Special Topics
512E-3 to 15 (3 per topic) Accounting Research Methods Seminar-Special Topics. Describes and explains methods for examining research questions about professional judgment in accounting. May be repeated for credit but sections (a) through (d) can be taken only once.
ACCT514 - Ethics of Business
514-3 Ethics of Business. (Same as BA 514) Philosophical implications of contemporary issues in business ethics. Restricted to enrollment in M. Acc. or consent of department.
ACCT521 - Emerging Issues in Acct
521-3 Emerging Issues in Accountancy. Identifies developing areas in financial accounting and forces students to research the issues, to think critically, evaluate alternatives and communicate conclusions in oral and written form. International accounting, not-for-profit, standard setting and regulation, and other developing issues are addressed. The Journal of Accountancy, other professional journals, and guest speakers. Prerequisite: ACCT 321, ACCT 322.
ACCT532 - Adv Management Accounting
532-3 Advanced Management Accounting. Management planning and control decisions and design and evaluation of management accounting systems requiring formal models and application of vigorous analytic reasoning. Integration and synthesis of techniques such as regression analysis, linear programming, decision theory and behavioral science for important decisions of the form. Information economics. Contemporary research directories. Restricted to enrollment in M.Acc. or M.B.A. program.
ACCT541 - Tax Concepts
541-3 Tax Concepts. Provides the student with an understanding of the nature of the federal tax law and an appreciation of the law's impact upon business decisions both for individuals and companies. Prerequisite: ACCT 441 with C or better.
ACCT542 - Tax Research & Procedure
542-3 Tax Research and Procedure. Provides the student with a working knowledge of the tax practitioner's methodology applied to the solution of both routine and complex tax problems. Prerequisite: ACCT 441 with C or better.
ACCT543 - Corporate Taxation
543-3 Corporate Taxation. (Same as LAW 514) Provides students with in-depth exposure to federal income taxation of corporations and shareholders. Areas explored are corporate formations, distributions, redemptions, liquidations, corporate income tax, accumulated earnings tax, personal holding company tax, and affiliated corporations. Prerequisite: ACCT 441 with C or better.
ACCT544 - Partnership Taxation
544-3 Partnership Taxation. (Same as LAW 515) Provides students with in-depth exposure to federal income taxation of partnerships, partners and related LLCs and owners. Areas explored are the definition of a partnership, acquisition of an interest, basis of interest, tax accounting for partnership, subchapter S, or LLC operation, distributions, termination, sale or exchange of interest, collapsible partnerships, death or retirement and tax shelters. Prerequisite: ACCT 441 with C or better.
ACCT545 - State and Local Taxation
545-3 State and Local Taxation. This course will focus on the legislative and judicial evolution of the present tax systems. Basic concepts of state and local taxation, such as jurisdiction, commerce clause restrictions, uniformity, apportionment and taxation of e-commerce, will be examined. One of the primary objectives of this class is to ensure that students are familiar with the myriad of U.S. Supreme Court decisions delineating the taxing authority of state and local government entities in relation to the commerce, due process, equal protection and supremacy clauses of the U.S. Constitution. Students will also learn to interpret and analyze complex court decisions. Restricted to enrollment in the M.Acc. or M.B.A. program.
ACCT546 - Estate & Gift Taxation
546-3 Estate and Gift Taxation. Provide basic principles of federal estate and gift taxation. Prerequisite: ACCT 441 with C or better.
ACCT547 - Tax Accounting
547-3 Tax Accounting Principles. Provides linkage of accounting skills with tax knowledge through identification of significant differences between tax and financial accounting and selection of tax accounting principles having a significant impact on cash flows. Tax accounting problems for industrial, wholesale and retail companies. Prerequisite: ACCT 441 with C or better.
ACCT548 - International Taxation
548-3 International and Interstate Taxation. Examination of tax issues when taxable events or transactions cross international or state borders. Use of transfer pricing for international taxation purposes. Specific international taxation problems of foreign persons, U.S. citizens living abroad, U.S. shareholders of foreign corporations and problems related to multinational corporations. Also will examine issues of nexus and other principles guiding state taxation of persons and businesses involved in interstate commerce. Prerequisite: ACCT 441 with C or better.
ACCT560 - IT Risk and Controls
560-3 Information Technology Risk and Controls. Explains how organizations govern their investment in IT through strategic alignment, risk assessment, and performance measurement. Describes processes for evaluating and monitoring the effectiveness of IT general controls related to processing operations, system security, and change management. Prerequisite: ACCT 360. Restriction: enrollment as a graduate student.
ACCT561 - Accounting Analytics
561-3 Analytics for Accounting Data. This course focuses on how managers and auditors can use information technology to (a) identify trends in business process performance, and (b) evaluate the veracity of financial information by analyzing patterns that manifest in accounting data. Restricted to enrollment in the M.Acc. or
M.B.A program or with instructor approval.
ACCT562 - Governance, Risk & Control
562-3 Governance, Risk, and Control. Explains how management identifies and evaluates conditions that increase the risk of failing to achieve business objectives, and how organizations design and implement procedures to control business risk. Describes practices the board of directors rely on to govern enterprise risk management processes by monitoring and assessing the effectiveness of the organization's response to risk.
ACCT563 - Advanced Auditing
563-3 Advanced Auditing. Explains how auditors evaluate business risk, fraud risk, inherent risk, and control risk to assess the risk of misstatement in accounts while planning an audit engagement. Examines analytical procedures, the code of professional conduct, auditor reporting requirements, and auditor legal liability. Prerequisite: ACCT 460. Restriction: enrollment as a graduate student.
ACCT564 - Enterprise Systems
564-3 Enterprise Systems. Enterprise Systems (ERP systems) and technologies have become prevalent in many companies. This course will examine the technical overview of Enterprise Systems and their impact on organizations. The concepts, fundamentals and framework of the advanced systems will be explored to better understand the integration of Enterprise Systems in an organization. A better understanding of Enterprise Systems and its affect on an organization will be gained. Restricted to enrollment in the M.Acc. or M.B.A. programs.
ACCT565 - Advanced AIS
565-3 Advanced Accounting Information Systems. Advanced study in the systems that are used in companies especially database. Students will not be successful as auditors or internal accountants without database skills. The course would include advanced design issues, advanced query and data analysis skills (for internal and external purposes), db controls, db technology, etc. Prerequisite: ACCT 360.
ACCT566 - Accounting Research
566-3 Accounting Research. This course will provide research skills that are critical in Accounting. Students will identify a research topic, develop the research questions, conduct the research, and prepare a research document. The student will be exposed to how research is conducted and will develop the necessary skills to perform accounting research.
ACCT567 - Fraud Examination
567-3 Fraud Examination. Fraud examination will cover the principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses.
ACCT568 - Forensic Accounting
568-3 Forensic and Investigative Accounting. Coverage includes: (1) investigative techniques and forensic accounting processes and tools used in the detection and prevention of fraud against a business entity; (2) definitions and descriptions of various fraudulent schemes; (3) litigation services provided by accountants including expert testimony; (4) methods of calculating losses and damages; and (5) basics of the use of computer aids in forensic investigation.
ACCT569 - Seminar-Audit/Systems
569-3 Seminar - Selected Audit/Systems Topics. Provides students with in-depth exposure to audit and/or accounting systems as it relates to selected topics. Topics will vary from semester depending upon instructor and topics of current interest to the accounting discipline.
ACCT571 - Govt & Non Profit Accounting
571-3 Governmental and Not for Profit Needs. Financial and managerial accounting concepts peculiar to the planning and administration of public and quasi-public organizations such as governmental units, institutions, and charitable organizations. Also includes the study of governmental auditing standards. Prerequisite: Accounting 321 with a grade of C or better.
ACCT575 - MAcc Capstone-CPA Review
575-1 to 3 MAcc Capstone-CPA Review. Capstone course covering financial accounting and reporting, IFRS, governmental accounting, not-for-profit accounting, auditing and attestation, business law, taxation, and business environment and concepts. Emphasis will be reinforcing the knowledge and critical thinking skills necessary for problem solving and communication in the accounting profession.
ACCT591 - Independent Study
591-1 to 6 Independent Study. Directed independent study in selected areas of accountancy. Restricted to enrollment in M.Acc. Program.
ACCT595 - Internship
595-3 Internship. Supervised work experience in professional accounting. Prerequisite: outstanding record in accounting and recommendation of the department committee on internship. Graded S/U only.
ACCT599 - Thesis
599-3 to 6 Thesis. Restricted to enrollment in M.Acc. Program.
ACCT601 - Continuing Enrollment
601-1 per semester Continuing Enrollment. For those graduate students who have not finished their degree programs and who are in the process of working on their dissertation, thesis or research paper. The student must have completed a minimum of 24 hours of dissertation research, or the minimum thesis, or research hours before being eligible to register for this course. Concurrent enrollment in any other course is not permitted. Graded S/U or DEF only.