ACCOUNTING (ACCT)
ACCT 403 - INTRODUCTION TO ACCOUNTING
Accounting process and use of accounting information in business decisions. Topics include accounting equation, data accumulation, accounting cycle, financial reports, and basic accounting principles.
Credits: 3
Course Notes: May be required for entry to MSA/MSAF programs;, see your advisor. Not applicable for credit in the, College of Business graduate degree programs.
ACCT 405 - ACCOUNTING FOR EXECUTIVES
Functions of the modern executive including the duties, expectations, and responsibilities. Topics from both financial and managerial accounting. Course materials are case oriented.
Credits: 3
ACCT 406 - ISSUES IN ASSET VALUATION
Accounting theory associated with asset valuation; focus on the balance sheet. Topics include accounts receivable, depreciation, bonds, investments, and owners' equity.
Credits: 3
Course Notes: Internet required. Acct 210 with grade of B, or higher required.
ACCT 407 - ISSUES IN INCOME DETERMINATION
Accounting theory associated with income determination; focus on income statement and cash flow statement. Topics include pensions, leases, revenue recognition, and earnings per share.
Credits: 3
Prerequisites: ACCT 406
Course Notes: Acct 210 and 211, or equivalents, with a min grade of B., Internet required.
ACCT 414 - ADVANCED ACCOUNTING
Accounting theory for partnerships and fiduciaries, advanced corporate concepts, investments, business combinations, branches, consolidated financial statements, corporate reorganizations, installment sales, and consignments.
Credits: 3
Prerequisites: ACCT 406
ACCT 433 - PROFESSIONAL PRACTICE OF AUDITING
Advanced and intensive study of auditing theory including statements on auditing standards and other pronouncements of professional organizations. Audit sampling, computer use in audit process, and contemporary professional issues. Emphasis on application of theory to specific problems using the case study method.
Credits: 3
Prerequisites: ACCT 406
ACCT 442 - ADVANCED COST & MANAGERIAL ACCOUNTING
Variety of higher-level quantitative and other topics in cost accounting. Transfer pricing, measurement of managerial performance, direct costing, decision models, quantitative approaches to cost accounting, and statistical analysis of costs and variances.
Credits: 3
Prerequisites: ACCT 406 and BADM 401 (may be taken concurrently)
Course Notes: ACCT 211, or equivalent, with a grade of B or higher, required.
ACCT 450 - ACCOUNTING INFORMATION SYSTEMS
Theory and operation of accounting information systems. Internal control, information flow, computerized transaction processing, systems analysis and design, responsibility centers, and database implementation.
Credits: 3
Course Notes: Internet required with ability to use Microsoft Office.
ACCT 454 - GOVERNMENTAL & NONPROFIT ACCOUNTING
Accounting and financial reporting principles of governmental and nonprofit organizations, fund accounting principles, budgetary accounting, and financial reporting practices.
Credits: 3
Prerequisites: ACCT 406
ACCT 456 - FEDERAL TAXATION
Current taxation issues of practical and professional interest; topics of pending or proposed legislation. Selection depends on current development in taxation and areas of faculty interest and specialization. May be repeated for credit with prior approval and different topics.
Credits: 3
ACCT 471 - FRAUD EXAMINATION
Overview of fraud theory and the prevention and detection of various types of fraud. Topics include embezzlement, asset misappropriation, and corruption.
Credits: 3
Course Notes: 3 sh Accounting and 3sh Information Systems, or computer courses.
ACCT 473 - FINANCIAL STATEMENTS AND FRAUD
Frauds that appear in financial statements; emphasis on detection and prevention of frauds. Study of specific corporations where fraud has been found in the financial statements.
Credits: 3
Course Notes: 3 semester hours in Accounting and, 3 semester hours in Information Systems are required.
ACCT 474 - ANTI-MONEY LAUNDERING
The course includes the study of the methods to detect and prevent money laundering. Among the topics covered in the course are the history of money laundering, the laws, domestic and international, including the Third European Directive, the agencies established to assist in the fight against money laundering and the related information sharing efforts.
Credits: 3
ACCT 475 - COMPUTER FORENSICS & AUDITING
Computer fraud is pervasive in society and the business world today. Study of specific cases where computer fraud has occurred; focus on IT auditing and computer forensics.
Credits: 3
Course Notes: Ability to download, install, and use basic computer, applications software is assumed.
ACCT 477 - TOPICS IN BUSINESS FORENSICS
Course will include coverage of Benford's law and the study of corporate fraud. In the study of corporate fraud we will study the schemes along with control procedures, tests, checklists, questionnaires and audit programs that relate to the schemes.
Credits: 3
Prerequisites: ACCT 406
Course Notes: 3 sh Accounting and 3 sh of Information Systems, or computer courses.
ACCT 491 - ACCOUNTING RESEARCH & ANALYSIS
As the Capstone course for the MSA program, topics covered will be changing to ensure that students receive information on current changes as they occur in the accounting world. Possible topics covered may include XBRL, ethics, accounting standards, and legal regulations. The course analyzes accounting problems from a senior management perspective by integrating and applying previous coursework through case studies, research, written responses, and oral presentations of recommended strategy solutions.
Credits: 3
ACCT 492 - PROFESSIONAL ACCOUNTING INTERNSHIP
A supervised professional learning experience at a business or non-profit site. Must be arranged with internship coordinator and/or program director. Maximum of 3 credit hours can be applied to graduate business program.
Credits: 1-3
Course Notes: Internship requirements vary by assignment, consent is, required by the instructor.
ACCT 493 - SEMINAR: THEORY & CASES FINANCIAL MANAGMENT
Advanced course in corporate finance. Topics include capital budgeting, capital structure, management of working capital, and special topics chosen by the instructor.
Credits: 3
Prerequisites: ACCT 406
ACCT 495 - INDEPENDENT STUDY
Credits: 1-6
Course Notes: Consent required.
ACCT 550 - BEC-CPA REVIEW-BUSINESS ENVIRONMENT AND CONCEPTS
10-week CPA review course covering the BEC section of the CPA exam. Course will cover concept specific topics of the BEC exam including Corporate Governance, Economic Concepts, Financial Management, Information Technology, and Operations Management. Also, the course will provide step-by-step instructions on the application process for the CPA exam, submission of academic transcripts, scheduling exam dates, etc. UWorld’s CPA review product will be used in the course and students will receive an academic discount on the cost of the product when enrolled in the course.
Credits: 3
Course Notes: Hybrid course: Face-to-Face and Zoom.
ACCT 551 - FIN ACC REPORT
FIN ACC REPORT
Credits: 3
ACCT 552 - REGULATION
REGULATION
Credits: 3
ACCT 553 - AUDITING
AUDITING
Credits: 3
ACCT 571 - GOV ACCOUNTING
GOV ACCOUNTING
Credits: 3