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Accounting (ACC)
Dean: Professor Mazze
201 Financial Accounting (3)
Basic concepts and systems used in financial accounting for business organizations. (Lec. 3)
202 Managerial Accounting (3)
Basic techniques and systems used by management accountants in budgeting, cost accounting, cost analysis, and control. (Lec. 3) Pre: 201 or permission of instructor.
311 Intermediate Accounting I (3)
Theoretical aspects of accounting principles, emphasis on current and fixed assets and the corporate structure. (Lec. 3) Pre: 201 or permission of instructor.
312 Intermediate Accounting II (3)
Equity investments, liabilities, financial statements, cash flow, and disclosure issues within each of these topics. (Lec. 3) Pre: 311 or permission of instructor.
321 Cost Accounting (3)
Cost and managerial accounting systems and concepts including cost allocation, actual and standard cost systems, cost and profit planning, and control systems. (Lec. 3) Pre: 202 or permission of instructor.
371, 372 Directed Study in Accounting (1-3 each)
Advanced work under the supervision of a member arranged to suit the individual requirements of the student. (Independent Study) Pre: permission of instructor.
415 Accounting Computer Systems (3)
Accounting information systems and use of the computer for decision making; emphasis on sources of information and employment of analytical tools in solving accounting problems. (Lec. 3) Pre: 312, 321, or permission of instructor.
431 Advanced Accounting (3)
Accounting principles and policies for governmental and non-profit organizations, multinational and multidivisional organizations, partnerships, and other complex organizational structures. (Lec. 3) Pre: 312 or permission of instructor.
443 Federal Tax Accounting (3)
Federal laws, regulations, and other authorities affecting taxation of individuals. (Lec. 3) Pre: 202 or permission of instructor.
461 Auditing (3)
Auditing standards, procedures, programs, working papers, and internal control. (Lec. 3) Pre: 312.
493 Internship in Accounting (3)
Approved, supervised work experience with participation in accounting and problem solving related to accounting. Fifteen working days (or 120 hours). (Practicum) Pre: junior standing and proposal approved by the Department of Accounting. May be repeated for credit. Not for graduate credit. S/U only.
518 Current Accounting Theory (3)
Critical examination of accounting theory and practice to develop research techniques with emphasis on financial accounting. (Lec. 3) Pre: graduate standing in accounting or permission of MS in Accounting Director.
519 Current Accounting Theory (3)
Critical examination of accounting theory and practice with respect to cost and managerial accounting. (Lec. 3) Pre: graduate standing in accounting or permission of MS in Accounting Director.
531 Advanced Accounting (3)
Accounting principles and policies for multinational and multidivisional organizations and non-profit organizations with a financial research emphasis. (Lec. 3) Pre: 312 or permission of instructor.
532 International Accounting (3)
Covers interpretation of international financial statements, focusing on foreign currency exchange, comparative accounting principles and disclosures, and audit reports. Uses actual financial statements in case analysis. (Lec. 3) Pre: MBA 503 or permission of instructor.
535 Advanced Problems in Accounting (3)
Integrative and specialized accounting problems. (Lec. 3) Pre: 431.
541 Federal Taxes and Business Decisions (3)
The course focuses on tax law and its effect on business decisions. Cases are employed and primary emphasis is on income tax planning, although estate and gift taxes are explored. (Lec. 3) Pre: MBA 503.
542 Seminar in Tax Research, Policy, and Planning (3)
Examination of the methodology of tax research, the principles and procedures involved in tax planning, and the procedures involved in dealing with the IRS. (Seminar) Pre: 443 or 543 or equivalent.
543 Federal Taxation Seminar (3)
Examination and discussion of the laws and rationale affecting the federal taxation of individuals as well as an introduction to research in taxation. (Lec. 3) Pre: 311 and graduate standing in accounting.
544 Taxation of Corporations and Shareholders (3)
Examination of the tax laws affecting corporations and shareholders. Includes law governing corporate formation, liquidating and nonliquidating distributions, reorganizations, taxes on corporation accumulations, and planning of transactions for tax compliance and minimization. (Lec. 3) Pre: 443 or permission of instructor.
545 Taxation of Flow Through Entities (3)
Examines the federal income tax laws applicable to the flow through entities of partnerships and S corporations. (Lec. 3) Pre: 543.
561 Seminar in Auditing (3)
Readings and discussions on auditing standards, fraud detection, ethical situations, programs, working papers, internal control, and current auditing topics. (Seminar) Pre: 311 and graduate standing in accounting.
562 Advanced Auditing (3)
Statements on auditing standards, auditing electronic systems, auditor’s reports, statistical sampling in auditing, regulations of SEC, and cases in auditing. (Lec. 3) Pre: 461.
581 Financial Statement Analysis and Reporting (3)
Development of accounting policy with respect to analysis of financial statements and the use of evaluation techniques, managerial planning and control. Emphasis on analytical evaluation of cases with major research project. (Lec. 3) Pre: graduate standing in accounting or permission of MS in Accounting Director.
591, 592 Directed Study in Accounting (1-3 each)
Advanced work under the supervision of a member and arranged to suit the individual requirements of the student. (Independent Study) Pre: permission of instructor.
593 Internship in Accounting (3)
Participation in management and/or problem solving under the supervision and guidance of a sponsoring agency with evaluation by the College of Business Administration. (Practicum) Pre: proposal acceptance by the College of Business Administration, no previous internship credit, graduate standing. S/U credit.
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