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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.

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.

7334: Advanced 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.

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.

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: Contemporary Public Accounting Topics
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7330 or equivalent. Evaluation and review of critical topics in public accounting including personal financial statements, SEC accounting rules and computerized accounting simulation problems.

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

7367: Internal Auditing
Cr. 3. (3-0). Prerequisites: graduate standing and ACCT 7368 or equivalent. Critical evaluation of internal auditing methods and operational audits.

7368: Auditing
Cr. 3. (3-0). Prerequisites: graduate standing, ACCT 6376 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: Research Paradigms in Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program. A doctoral seminar with three objectives: to familiarize first year doctoral students with various paradigms in accounting research, providing students with an overview of the state of research in each field of interest to our faculty, and the important research questions being actively pursued in these fields; to offer our faculty the opportunity to inform the students of their own specific research interests and describe the projects on which they are currently working; and to assist students in the selection of an area in which to undertake a summer research project jointly with a faculty member.

8332: Archival-Based Research Methods
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program. Provides a programming introduction for doctoral students in finance and accounting using an application-oriented approach to use of SAS in analyzing accounting and finance research questions. By working through the required papers and performing complete or partial replications of the empirical papers, students assemble a toolkit of programming skills usable in developing solutions to other, more complex empirical problems.

8333: Capital Market Research
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program. Overview of research literature on financial accounting research, emphasizing an evaluation of the relationship between accounting information and firm valuation from both the theoretical and empirical perspectives.

8334: Experimental Design in Accounting
Cr. 3. (3-0). Prerequisites: graduate standing and approval of chair. Available only to those enrolled in the Ph.D. program. Examination of experimental and quasi-experimental research designs and methods, as applied to contemporary accounting topics.

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 Accounting
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.