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Graduate Catalog 2014-15

ACCOUNTING (ACCT)

401-3 ADVANCED FINANCIAL ACCOUNTING. Accounting principles; procedures related to special entities including governmental units, partnerships, and multi-corporate entities; foreign transactions; primary emphasis on business combinations and consolidated financial statements. Prerequisites: ACCT 302 and good standing in accountancy program, or consent of program director.

431-3 PRINCIPLES OF AUDITING. Auditor's decision process, understanding client's business, development of working papers, audit tests, statistical sampling applications, EDP systems, preparation of audit report, current pronouncements. Prerequisites: ACCT 302; 315; good standing in accountancy program, or consent of program director.

490-1 to 6 INDEPENDENT STUDY IN ACCOUNTING. Topical areas in greater depth than regularly titled courses permit, individual or small group readings, or research projects. May be repeated to a maximum of 6 hours provided no topic is repeated. Prerequisites: consent of instructor and department chairperson; good standing in accountancy program.

510-3 ACCOUNTING AND ITS ENVIRONMENT. Discussion of international and domestic environment, politics of accounting and regulation, ethics, tax policy, institutional interrelationships, basic research techniques. Prerequisite: full admission to MSA program.

524-3 ACCOUNTING FOR MBA'S. Understanding and analysis of financial and managerial accounting information to enable internal/external users to make informed business decisions. Prerequisite: ACCT 200 or equivalent.

531-3 SEMINAR IN FINANCIAL ACCOUNTING THEORY. Theoretical examination of measurement and reporting issues related to external financial reporting. Prerequisites: admission to any graduate program in business; completion of ACCT 303 or equivalent.

541-3 SEMINAR IN ADVANCED MANAGEMENT ACCOUNTING. Practical and theoretical aspects of management decision-making and related information needs. Examination of quantitative and behavioral issues and approaches, and review of current literature. Prerequisites: admission to any graduate program in business; completion of ACCT 312 or equivalent.

550-3 TAX RESEARCH. Advanced study in tax research. Analyze and discover solutions and alternatives to tax problems and refine technical problem-solving and communication skills. Prerequisites: admission to any graduate program in business; completion of ACCT 321 or equivalent.

553-3 TAXATION OF FLOW-THROUGH ENTITIES. Federal income taxation of flow-through entities: partnerships, S Corporations, and Limited Liability Corporations. Prerequisites: admission to any graduate program in business; completion of ACCT 321 or equivalent.

556-3 PERSONAL TAX PLANNING. Concepts and statutory, regulatory, and judicial rules relating to transfer taxes and income taxes as they affect family tax planning. Non-tax aspects of transactions also will be examined. Prerequisites: admission to any graduate program in business; completion of ACCT 321 or equivalent.

557-3 CORPORATE TAXATION. Topics include the policy motivations, technical rules, and management decision-making implications of the federal income taxation of corporations and their shareholders. Prerequisites: admission to any graduate program in business; completion of ACCT 321 or equivalent.

561-3 SEMINAR IN ADVANCED AUDITING TOPICS. Role, environment, and philosophy of auditing; legal, ethical, and moral issues. Problems of audit planning; sampling and testing considerations. Examination of audit research. Prerequisites: admission to any graduate program in business; completion of ACCT 431 or equivalent.

565-3 INTERNAL AUDITING. Nature of internal auditing; operational auditing. Prerequisites: admission to any graduate program in business; completion of ACCT 431 or equivalent.

567-3 IT AUDITING. Risk assessment and assurance methods used in an IT environment. Prerequisites: admission to any graduate program in business; completion of ACCT 431 or equivalent.

580-3 RESEARCH IN ACCOUNTING. Examination of accounting research methodologies and issues. Completion of a major individual research project resulting in a written report. Prerequisites: ACCT 510; 531 or 541 or 561; good standing in MSA program; at least 15 hours of MSA credit completed.

597-1 to 3 INDEPENDENT STUDY IN ACCOUNTING. Topics in greater depth than regularly titled courses permit; individuals or small groups may work with assigned faculty. May be repeated to a maximum of 3 hours. Prerequisites: ACCT 510; consent of instructor and department chairperson.

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