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C.T. Bauer College of Business

Courses: Accounting (ACCT)

6331: Financial Accounting I
Cr. 3. (3-0). Prerequisites: graduate standing. Introduction to transaction analysis, recording, preparation, and understanding of basic financial statements.

6376: Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6331 or equivalent. Theory and standards for income measurement and presentation of financial position. Accounting standards related to cash, receivables, inventory, fixed assets, long-term debt, and owner's equity.

6377: Management Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6331 or equivalent. Utilizing internal accounting information for effective managerial decision-making and control.

6382: Managerial Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and approval of dean. Topics included in the overview are cost measurements of products and functions, preparation of standards and budgets, measuring and reporting variances from standards and budgets, cost-profit-volume analysis, and fundamentals of internal accounting control to assure safekeeping of assets and to prevent unauthorized transactions.

7330: Advanced Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7376 or equivalent. Selected problems with emphasis on partnerships and business combinations.

7331: SEC Reporting and Corporate Disclosure
Cr. 3. (3-0). Prerequisites: Graduate standing and ACCT 7330. Activities of the Securities and Exchange Commission and accounting and reporting requirements for the Securities and Exchange Commission.

7333: Tax Practice and Procedures
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or equivalent, and permission of instructor. Tax practice procedures as they affect a tax practitioner's dealing with the IRS. Includes administrative considerations such as statute of limitations, interest, penalties, tax fraud, and ethical problems.

7334: Advanced Topics in Cost and Managerial Accounting
Cr. 3. (3-0). Prerequisites: graduate standing, ACCT 6376 and 6377 or equivalents, and permission of instructor. Advanced problems in cost gathering and reporting, advanced process and standard cost systems, special industry problems.

7336: Fundamentals of Federal Taxation
Cr. 3. (3-0). Prerequisites: graduate standing. Taxation of individuals, corporations, partnerships, and estates and trusts.

7339: Federal Tax Policy
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or its equivalent. Analysis of the interplay between taxation and economic policy with an emphasis on how alternative tax policies affect investment, savings, resource allocation, employment, and financing decisions.

7340: Financial Statement Analysis
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6331. Analysis of financial statements and related disclosures for business decisions such as investing, lending, and valuation.

7341: Accounting Internship
Cr. 3. (3.0). Prerequisites: graduate standing, enrollment for at least one semester in the MS/Accountancy program, and prior written approval of the chair or program director. Enhancement of concepts and techniques learned in the classroom through work experience directly related to the auditing or accounting profession. (Internship credit is limited to three credit hours and requires employer evaluation.)

7350: International Accounting (also INTB 7350)
Cr.3. (3-0). Prerequisites: graduate standing and ACCT 6376. Students may not receive credit for both ACCT 7350 and INTB 7350. An introduction to accounting for multinational corporations. Foreign currency translation/transactions, transfer pricing, performance evaluation and comparative accounting practices.

7360: Partnership Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or its equivalent. A comparative study of the tax implication of conducting a business operation as a trust, partnership, or as a Subchapter S corporation. Tax planning considerations are emphasized.

7361: Oil and Gas Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or its equivalent. The tax ramifications of oil and gas ventures with in-depth treatment of tax planning considerations. Principal emphasis is placed on oil and gas transactions, but coverage also includes the tax treatment of other mineral interests.

7362: Tax Research
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or equivalent. Business situations and appropriate alternative plans to minimize taxes, emphasizing the impact of taxes on business decisions.

7363: Budget Systems
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6377 or equivalent. Preparation of budgets for profit and not-for-profit organizations and their use in the management control process.

7365: Accounting Theory
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7376. Critical evaluation of theory structure in accounting.

7367: Controllership
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6377 or equivalent. Structure of control, management information needs for controlling operations; case study and analysis.

7368: Auditing
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7373, or equivalent. Generally accepted auditing standards and their applications.

7370: Advanced Auditing
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7368. Current issues in auditing with an emphasis on the practical application of important topics.

7371: Estate and Gift Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336. Federal estate and gift taxes, state gift and death taxes; income tax treatment of trusts and estates.

7372: International Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or equivalent. A comparative study of U.S. and other tax systems. U.S. taxation of foreign entities and of domestic corporations engaged in international trade.

7373: Accounting Information Systems
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6331, or equivalent. Basic concepts and design of accounting information systems.

7374: Advanced Accounting Information Systems
Cr. 3. (3-0). Prerequisites: graduate standing, ACCT 7373, and ACCT 7368. Current issues in accounting information systems with an emphasis on the practical application of important topics.

7375: Corporate Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7336 or equivalent. Reorganizations, liquidations, distributions, consolidated returns, and personal holding companies.

7376: Intermediate Accounting II
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6376 or equivalent. Financial reporting standards and practices for earnings per share, pensions, leases, tax allocation, accounting changes, revenue recognition, and price level accounting. Preparation of the statement of changes of financial position.

7377: Oil and Gas Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6376. Overview of oil and gas industry and the SEC pronouncements that guide accounting practices in the industry. Examination of exploration and production, conveyances, tax considerations, and disclosure requirements.

7378: Governmental and Nonprofit Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 6376. Accounting for municipalities, health service organizations, hospitals, and other nonprofit entities.

7380: Advanced Corporate Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7375 or its equivalent. Corporate reorganizations and consolidated corporate tax returns.

7397: Selected Topics in Accounting
Cr. 3 per semester. (3-0). Prerequisites: graduate standing and approval of chair or program director. May be repeated when topics vary.

8331: Contemporary Accounting Research Issues
Cr. 3. (3-0). Prerequisites: graduate standing and approval of instructor. Introduction to techniques, issues, and problems in contemporary accounting research.

8332: Development of Accounting Thought
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program.

8333: Contemporary Accounting Problems
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program.

8334: Accounting Research Methodology
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program.

8335: Predissertation Research
Cr. 3. Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program.

8395:8695:8995: Teaching Practicum
Cr. 3-9 per semester. Prerequisites: graduate standing and approval of instructor. Supervised practice in teaching of accounting.

8396:8696: Research Practicum
Cr. 3-6 per semester. Prerequisites: graduate standing and approval of instructor.

8397: Selected Topics in Accountancy and Taxation
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. May be repeated for credit when topics vary.

8398: Special Problems
Cr. 3 per semester. Prerequisites: graduate standing and approval of chair.

8399:8699:8999: Doctoral Dissertation
Cr. 3-9 per semester. Prerequisites: graduate standing.