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2010-2011 Catalog Online

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Master of Science in Accounting (MAC)

Director: Professor Schwarzbach

501 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 M.S. in accounting director.

502 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 M.S. in accounting director.

503 Taxation of Business Entities (3)

Examination of the tax law, underlying theory, tax compliance requirements and tax planning for: corporations, flow-through entities and the transfer tax system. Pre: BUS 403 or permission of graduate advisor.

Taxation of Corporations and Shareholders /(3)

Examination of the tax laws affecting corporations and shareholders. Includes law governing corporate formation, liquidating and no liquidating distributions, reorganizations, taxes on corporation accumulations, and planning of transactions for tax compliance and minimization. (Lec. 3) Pre: BUS 403 or permission of instructor.

504 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 M.S. in accounting director.

505 Advanced Problems in Accounting (3)

Integrative and specialized accounting problems. (Lec. 3). Graduate standing in accounting or permission of M.S. in accounting director.

506 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: BUS 403 or MAC 510 or equivalent.

507 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.

508 Advanced Auditing (3)

Statements on auditing standards, auditing electronic systems, auditors' reports, statistical sampling in auditing, regulations of SEC, and cases in auditing. (Lec. 3) Pre: BUS 404.

509 Taxation of Flow Through Entities (3)

Examines the federal income tax laws applicable to the flow through entities of partnerships and corporations. (Lec. 3) Pre: BUS 403.

510 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.

515 Law and Accounting (3)

Introduction to C.P.A. law exam, question and answer techniques, coverage of most accounting-legal subjects currently included on the C.P.A. exam. (Lec. 3) Pre: MBA 530 or BUS 315 or BUS 317 or permission of dean.

518, 519 Directed Study in Accounting (1-3 each)

Advanced work under the supervision of a faculty member and arranged to suit the individual requirements of the student. (Independent Study) Pre: permission of instructor.

520 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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