2017-18 Catalog

Publication date June 2017

Accountancy (ACC) - Graduate Courses


ACC 400/500 Cr.1-3

Accountancy Forum

Emphasis will be on examination and study of current accountancy issues. Topics will vary from semester to semester. Repeatable for credit - maximum six. Consent of instructor. Offered Occasionally.

ACC 418/518 Cr.3

Business Law for Accountants

The study of law as it relates to the professional accountant's need for an understanding of the legal environment. Among topics included are an accountant's legal responsibility, federal security regulation, antitrust laws, employer-employee relationship, bankruptcy, forms of business organization, estates and trusts, commercial paper, contracts, sales, real estate and ethics. Prerequisite: BUS 205. Offered Fall, Spring.

ACC 421/521 Cr.3

Advanced Accounting

Principles and theories of financial accounting and reporting for consolidated groups of entities, state and local governmental entities, and partnership entities. A majority of this course relates to consolidated groups of entities including translating foreign exchange transactions and consolidation of foreign operations. Prerequisite: ACC 322. Offered Fall, Spring.

ACC 430/530 Cr.3

Taxation II

A study of advanced tax law affecting different forms of business entities. This course will include the preparation of various federal business income tax returns. Prerequisite: ACC 330. Offered Fall, Spring.

ACC 438/538 Cr.3

Principles of Auditing

Introduces the student to auditing, attestation, and assurance services. Topics include: client acceptance, audit planning, client internal control systems, audit risk, materiality, audit evidence, audit sampling, audit documentation, engagement quality control, professional ethics, legal liability, and the audit, attestation or assurance report issues by the auditor. The sources of authoritative standards and interpretations addressed in the course include: Audit Standards issued by the Public Company Accounting Oversight Board applied to clients that are required to report to the United States Securities and Exchange Commission, Statements on Auditing Standards for all other clients, and the Code of Professional Conduct issued by the American Institute of Certified Public Accountants. Prerequisite: STAT 145; ACC 322, ACC 327. Offered Fall, Spring.

ACC 703 Cr.2

Accounting for Business Decisions

An examination of basic financial statements and accounting systems. Emphasis on statement analysis, cash flows, inventory methods, long-term assets and tax consideration. Capital markets, financing and other liabilities will be covered. Prerequisite: This course is an internet MBA foundation course. Offered Occasionally.

ACC 704 Cr.1

Accounting for Management Decisions

An overview of accounting information needed for informed management decisions. Topics include cost concepts and behavior, product costing, allocation and budgeting. This course is offered as an Internet course. MBA foundation course. Prerequisite: ACC 703. Offered Occasionally.

ACC 706 Cr.3

Survey of Financial Accounting

An analysis of accounting concepts as they relate to internal and external users of information contained in the financial reports such as: cash flow, revenue recognition, inter-corporate investments, inventory, liabilities, and auditor’s opinion. Offered Occasionally.

ACC 797 Cr.1-3

Independent Study

Individual reading or research under the guidance of a staff member. Registration with the consent of the student's regular adviser, the instructor, and the department chairperson. Approval form available in the Office of the Dean of the College of Business Administration. Form must be completed prior to registration. Repeatable for credit - maximum 3. Prerequisite: admission to the MBA Program with a minimum 3.50 cum GPA; completed a minimum of 21 credits in the MBA Program. Maximum of three credits of independent study in any combination of ACC 797, ECO 797, FIN 797, MGT 797 and MKT 797. Consent of instructor. Offered Occasionally.

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