Graduate Accounting Courses

 

ACC 578. EDP CONTROLS AND AUDITING.  (3 hours credit)

 

ACC 600. MANAGERIAL ACCOUNTING. Analysis and interpretation of financial data; use of accounting information in managerial planning and decision making.  (3 hours credit)

 

ACC 610. FINANCIAL ACCOUNTING—THEORY AND ANALYSIS. Pronouncements and concepts of financial accounting with emphasis on presentation and interpretation of financial statements.  (3 hours credit)

 

ACC 620. FINANCIAL STATEMENTS—THEORY AND ANALYSIS. Corporate reporting concepts, auditors’ report, financial statement analysis for managerial and external use, special reporting and analysis problems. (3 hours credit)

 

ACC 630. ADVANCED ACCOUNTING INFORMATION SYSTEMS. Analysis and design of information systems for management, including the distribution of economic information and the study of relationships among the design of internal controls, assessment of internal control effectiveness, and audit of internal controls in a computerized environment. (3 hours credit)

 

ACC 640. ADVANCED MANAGERIAL ACCOUNTING. An advanced study of approaches to management accounting, decision and control models, and planning and control under conditions of uncertainty. The analysis of conceptual and current issues, and the impact on development and practice of managerial and cost accounting. (3 hours credit)

 

ACC 650. FEDERAL TAXATION THEORY AND RESEARCH.  Basics of tax theory and research, tax planning, locating and interpreting definitive tax authorities, mastering computer-assisted tax research, and communication of tax research findings.  (3 hours credit)  

 

ACC 655. FEDERAL ESTATE AND GIFT TAXATION. Unified estate and gift taxation, inclusions in the gross estates, lifetime transfers, emphasis on estate planning methods to minimize federal and state taxation. (3 hours credit) 

 

ACC 676. ADVANCED AUDITING.  Auditing standards for profit, government, and not-for-profit entities; Computer controls and computer use to enhance audit efficiency; Internal and operational audits. (3 hours credit)

ACC 677. FRAUD EXAMINATION. The study of risk and internal controls regarding deterrence, prevention and detection of fraud. Ethics, use of professional judgment and forensic investigation will also be discussed. Includes case studies and current events in accounting fraud. (3 hours credit)

ACC 688. ADVANCED HEALTHCARE ACCOUNTING. Advanced study of the principles and procedures used to account for hospitals, extended-care facilities, nursing homes, and other healthcare providers; current accounting-related issues applicable to the healthcare industry. (3 hours credit)

ACC 690. SPECIAL TOPICS IN ACCOUNTING.  The study and research of principles and methods of accounting including topics in financial, managerial, governmental, not-for-profit, tax, and auditing. Prerequisite: Permission of the Instructor. (3 hours credit)

ACC 693. COMMERCIAL LAW.  Topics in law related to accountants and auditors; Federal regulation of business; State statutes affecting accounting for business activities; accountants risk and liability. (3 hours credit)

ACC 694. PROFESSIONAL ACCOUNTING EXAMINATION REVIEW I.  An individually tailored course to review selected topics on two parts of the Certified Public Accountants (CPA) Examination, the Certified Management Accountants (CMA) Examination, or the Certified Internal Auditor (CIA) Examination. (3 hours credit)

ACC 695. PROFESSIONAL ACCOUNTING EXAMINATION REVIEW II.  An individual tailored course to review selected topics on two parts of the Certified Public Accountants (CPA) Examination, the Certified Management Accountants (CMA) Examination, or the Certified Internal Auditor (CIA) Examination. (3 hours credit)

ACC 696. CPA REVIEW I.  Audit and Taxation, Managerial, and Government/Not-For-Profit Accounting and Reporting. Selected topics on the Uniform Certified Public Accountants’ Examination. (3 hours credit)

ACC 697. CPA REVIEW II.  Law and professional responsibility and financial accounting and reporting. Selected topics on the Uniform Certified Public Accountants’ Examination. (3 hours credit) 

 

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