Accounting
ACCT 2820-3. Introduction to Personal Financial Planning. Introduces the concepts, tools, and applications of personal financial planning. Provides the students with tools and techniques for managing their personal finances. With these skills, students gain the ability to effectively deal with their ever-changing financial environment. Restricted to students with at least 26 hours completed.
ACCT 3220-3. Corporate Financial Reporting 1. First of a two-course sequence intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information. Prereqs., BCOR 2000 and 2200. Restricted to 52 hours completed.
ACCT 3230-3. Corporate Financial Reporting 2. Second in a two-course sequence building and extending detailed knowledge of preparation, analysis, and use of financial statements. Prereqs., ACCT 3220 and 52 hours completed.
ACCT 3320-3. Cost Management. Provides cost analysis for the support of management decision making. Analyzes activities, cost behavior, role of accounting in planning, financial modeling, and managerial uses of cost data. Prereqs., BCOR 2000 and 2200. Restricted to students with 52 hours completed.
ACCT 4240-3. Advanced Financial Accounting. Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Prereqs., ACCT 3230. Restricted to 52 hours completed. Same as ACCT 5240.
ACCT 4250-3. Financial Statement Analysis. Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending offers, and auditors. Emphasizes equity valuation and risk analysis. Prereq., ACCT 3220. Restricted to 52 hours completed. Same as ACCT 5250.
ACCT 4330-3. Advanced Cost Management. Critically analyzes advanced topics in cost management. Uses cases and current readings. Prereq., ACCT 3320. Same as ACCT 5330.
ACCT 4430-3. Personal Financial Planning. Extends the concepts, tools, and applications of personal finance and investments beyond ACCT 2820. Focuses on the development of a financial plan to achieve financial goals. Restricted to 52 hours completed.
ACCT 4440-3. Income Taxation of Individuals. Examines concepts and structure of the United States income tax system. Focuses on concepts affecting all taxpayers, with emphasis on individual taxation. Prereq., ACCT 3220. Same as ACCT 5440.
ACCT 4540-3. Accounting Information Systems. Considers the interaction of accountants with information systems and the role of accounting information systems in business processes. Focuses on the tools used by accountants and provides an understanding of accounting as an information system. Prereq., ACCT 3220. Same as ACCT 5540.
ACCT 4620-3. Auditing and Assurance Services. Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Prereq., ACCT 3230. Same as ACCT 5620.
ACCT 4700-3. International Accounting. Intensive focus on international financial statement analysis, cultural and economic differences that affect financial reporting in various countries. Examples include international financial reporting standards and accounting for foreign currency transactions. Prereq, ACCT 3230. Same as ACCT 5700.
ACCT 4800-3. Accounting for Government and Nonprofit Organizations. Reporting, planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting, and fund accounting. Prereq., ACCT 3220. Same as ACCT 5800.
ACCT 4820-3. Topics in Business. Offered irregularly to provide opportunity for investigation of new frontiers in accounting. Prereq., ACCT 3220. Same as ACCT 5820.
ACCT 4825-3. Experimental Seminar. Offered irregularly to provide opportunity for investigation of new frontiers in Accounting. Restricted to juniors/seniors. Same as ACCT 5825.
ACCT 4850-3. Senior Seminar in Accounting. This seminar examines the nature of accounting theory and practice from perspectives of economics law, globalization, accounting, ethics, and moral reasoning. This course also explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets. Prereqs., ACCT 3230, one 4000-level ACCT course. Restricted to 102 hours completed and graduating senior ACCT majors. Formerly BCOR 4001.
ACCT 4900 (1-3). Independent Study. Requires prior consent of dean and instructor under whose direction study is taken. Intended only for exceptionally well-qualified business seniors. Departmental form required.
ACCT 5240-3. Advanced Financial Accounting. Prereq., ACCT 3230. Same as ACCT 4240.
ACCT 5250-3. Financial Statement Analysis. Prereq., ACCT 3220. Same as ACCT 4250.
ACCT 5330-3. Advanced Cost Management. Prereq., ACCT 3320 or equivalent. Same as ACCT 4330.
ACCT 5440-3. Income Taxation of Individuals. Prereq., ACCT 3220 or equivalent. Same as ACCT 4440.
ACCT 5540-3. Accounting Information Systems. Prereq., ACCT 3220 or equivalent. Same as ACCT 4540.
ACCT 5620-3. Auditing and Assurance Services. Prereq., ACCT 3220 or equivalent. Same as ACCT 4620.
ACCT 5700-3. International Accounting. Prereq., ACCT 3230 or equivalent. Same as ACCT 4700.
ACCT 5800-3. Accounting for Government and Nonprofit Organizations. Prereq., ACCT 3220 or equivalent. Same as ACCT 4800.
ACCT 5820-3. Topics in Business. Prereq., ACCT 3230 or equivalent. Same as ACCT 4820.
ACCT 5825-3. Experimental Seminar. Prereq., ACCT 3230 or equivalent. Same as 4825.
ACCT 6000 (1-4). Academic Internship in Accounting. Offers students the opportunity to gain professional work experience in an accounting or tax position while still in school. Provides academically relevant work experience that complements students’ studies and enhances their career potential. Includes lectures and a course paper. Students may not preregister for this course, and they must contact the Director of the concurrent degree program in accounting for approval. Prereq., at least 90 credit hours of course work and a minimum GPA of 3.00, and instructor consent.
ACCT 6220-3. Corporate Financial Reporting. Provides an in-depth study of the concepts underlying contemporary financial accounting practice. Includes preparation and analysis of financial statements and the application of concepts to selected current issues. Students with credit for ACCT 3220 and 3230 or equivalents may not receive credit for ACCT 6220. Prereq., MBAC 6020 or equivalent. Same as MBAX 6700.
ACCT 6250-3. Financial Statement Analysis. Focuses on the use of accounting information by decision makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity analysis. Prereq., MBAC 6020 or equivalent. Same as MBAX 6710.
ACCT 6260-3. Seminar: Managerial Accounting. Explores cost management, especially as related to organizational decision making, planning, and control. Emphasizes case analysis and applications. Prereq., MBAC 6020 or equivalent, or instructor consent.
ACCT 6270-3. Seminar: Income Determination. Critical analysis of problems and theory of measurement and reporting of periodic net income of business organizations. Net income models, research efforts, and role of professional accounting organizations. Current issues and problems given special attention. Prereq., ACCT 3230 or equivalent, or instructor consent.
ACCT 6350-3. Current Issues in Professional Accounting. Focuses on the ethical challenges facing professional accountants in auditing, tax, management accounting, and consulting careers. The course covers topics such as whistleblowing, fraud detection, and how to improve actual and reported financial performance whether it is through earnings management or strategic redirection. Prereq., ACCT 3230 or equivalent, or instructor consent.
ACCT 6420-3. Research and Writing in Income Taxation. Studies and applies the method used in tax research and tax planning, with the goal of developing tax research, technical writing, and tax planning skills. Topics include examining primary and secondary sources of federal tax law, evaluating the hierarchy of these sources, and developing technical writing skills using deductive legal reasoning. Prereq., ACCT 5440 or equivalent, or instructor consent.
ACCT 6430-3. Taxation of Conduit Entities. Studies federal income taxation of pass-through entities such as those used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700. Same as LAWS 6167.
ACCT 6440 (2-3). Tax Policy. Offers a research seminar exploring policy issues of taxation including recent legislative proposals. Students prepare a publishable research paper on a tax policy topic agreed upon with the instructor. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700.
ACCT 6450-3. Taxation of Corporations. Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or instructor consent. Coreqs., ACCT 6420 and 6700. Same as LAWS 6157.
ACCT 6490-3. Taxation of Natural Resources. Concerned with tax problems encountered in acquisition, operation, and disposition of natural resource properties. Topics include depletion, lease bonuses, intangible drilling costs, depreciation, and financing arrangements. Prereqs., admission to the graduate tax program, ACCT 6700 or equivalent, or instructor consent.
ACCT 6500-3. Special Topics in Taxation. Covers a diverse array of issues in taxation. Highlights areas of current interest and draws on the strengths of leading outside authorities as guest lecturers in various topic areas. Prereq., ACCT 6420 and 6700.
ACCT 6620-3. Advanced Auditing: Business Risk and Decision Analysis. Explores contemporary issues, historical developments, and selected topics pertinent to business assurance services by independent accountants. Emphasizes improving both the decision behavior of decision makers and the quality of information, or its context, for decision makers. Prereq., ACCT 5620 or equivalent.
ACCT 6700-4. Income Taxation. Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Prereq., ACCT 5440 or equivalent. Same as LAWS 6007.
ACCT 6710-3. Federal Estate and Gift Tax. Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Prereq., ACCT 5440 or equivalent. Coreqs., ACCT 6420 and 6700. Same as LAWS 7207.
ACCT 6720-2. Estate Planning. Discusses problems and solutions for owners of various-sized estates and different types of assets including jointly-held property, stock in closely-held corporations and farms, analysis of federal taxation of generation-skipping transfers in trust, postmortem estate planning, and drafting of trusts and wills. Prereq., ACCT 6710 or equivalent. Same as LAWS 7217.
ACCT 6780-3. International Taxation. Covers basic aspects of the United States taxation of income earned abroad by its citizens and the taxation income derived by foreign persons from U.S. sources, including the implications of income tax treaties. Same as LAWS 7617.
ACCT 6820 (1-3). Graduate Seminar. Experimental seminar offered irregularly to provide opportunity for investigation of new frontiers in accounting. Prereq. varies.
ACCT 6900 (1-6). Independent Study. Requires prior consent of instructor under whose direction study is taken. Departmental form required.
ACCT 6940 (1-6). Master’s Degree Candidacy. Departmental form required.
ACCT 6950 (1-4). Master’s Thesis.
ACCT 7300-3. Doctoral Seminar: Introduction to Accounting Research. Introduces students to seminal accounting research, covering a variety of topics and research methods. Provides students with instruction and experience in reading, critiquing and discussing accounting research. Provides a framework for understanding the financial reporting choice from both contracting and evaluation perspectives.
ACCT 7320-3. Doctoral Seminar: Accounting and Capital Markets I. One semester of a two-semester course in accounting- related capital markets and research, spanning topics such as: information intermediaries; earnings management; auditing and other monitoring mechanisms; efficient versus opportunistic accounting choice related to contracts between the firm and its stakeholders; cost of capital; and market efficiency with respect to accounting information. Papers covered apply primarily economics-based archival and empirical research methods. Prereq., ACCT 7300.
ACCT 7330-3. Doctoral Seminar: Accounting and Capital Markets 2. The second semester of a two-semester course in accounting-related capital markets research. See ACCT 7320 for a description of the course content which is allocated evenly between ACCT 7320 and 7330.
ACCT 7340-3. Doctoral Seminar: Managerial Accounting Research. Survey of managerial accounting research, emphasizing a variety of methodologies including economics-based archival empirical and experimental approaches. Topics include: management performance measurement; management incentives; non-financial performance measures; management control systems; cost behavior and cost structure; intra-firm transfer pricing; inter-firm relationships and knowledge sharing; risk preferences, risk taking and risk sharing; strategic performance measurement; agency theory; and budgetary slack and performance. Prereq., ACCT 7300.
ACCT 7800-3. Doctoral Seminar: Accounting Theory. Follows the evolution of game-theoretic analytical research and application of analytical methods to topics including: accounting-based valuation, discretionary disclosure, stewardship role of accounting, insider trading and imperfect capital market models, signaling through accounting choice, deferred tax accounting, audit sampling, auditor rotation, and low balling. Describes implications of analytical results for primarily economics-based empirical research designs. Opened only for doctoral students.
ACCT 7830-3. Doctoral Seminar: Accounting Research. Designed to assist the doctoral student in integrating courses and fields of study in order to be able to apply knowledge and skills to problems in accounting. Special attention given to the development of thesis topics.
ACCT 8820 (1-6). Graduate Seminar. Provides opportunity for investigation of new frontiers in accounting through an experimental seminar. May be repeated up to 6 total credit hours. Prereq. varies. Offered irregularly.
ACCT 8900 (1-3). Independent Study. Requires instructor’s consent and departmental form (taught as doctoral seminar).
ACCT 8990 (1-10). Doctoral Thesis.
