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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.

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

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.

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 Financial Reporting Analysis
Cr.3. (3-0). Prerequisites: Admission to the MS/Accountancy Program, Department Chair approval and ACCT 7330. A comparison of International Financial Reporting Standards (IFRS) and U.S. Financial Reporting Standards, analysis of foreign firms' financial statements, multi-national firms, foreign currency translations/transactions, and transfer pricing.

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 Accounting Topics
Cr. 3. (3-0). Prerequisites: Admission to the MS/Accountancy Program, Department Chair approval, ACCT 7375 and ACCT 7330. Evaluation and review of current topics in accounting including SEC financial reporting requirements.

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

7367: Advanced Internal Auditing
Cr. 3. (3-0). Prerequisites: Admission to the MS/Accountancy Program, Department Chair approval, ACCT 4335 and ACCT 4375. Critical evaluation of internal auditing methods and operational audits.

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.

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.

7375: Corporate Taxation
Cr. 3. (3-0). Prerequisites: Admission to the MS/Accountancy Program, Departmental Chair approval and ACCT 4331 or equivalent. Corporate formations, nonliquidating distributions, stock redemptions, liquidating distributions, and an introduction to the taxation of partnerships, LLCs, and S corporations.

7378: Government and Non-Profit Accounting
Cr. 3. (3-0). Prerequisites: ACCT 6331 or equivalent. 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.

7385: Fraud Examination
Cr. 3 per semester. (3-0). Prerequisites: Admission to the MS/Accountancy Program, Department Chair approval, and ACCT 4335 or its equivalent. An examination of fraud, including asset misappropriation, corruption and fraudulent financial statements, the causes and symptoms of fraud, and the implementation of adequate internal controls to deter fraudulent activity.

7390: CPA Review
Cr. 3 per semester. (3-0). Prerequisites: ACCT 3368 and ACCT 4335 or equivalent. Co-requisite: ACCT 7330. Review of topics contained on the Uniform Certified Public Accountancy exam.

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.

7398: Research
Cr. 3 per semester. (3-0). Prerequisites: graduate standing and approval of chair. Research in accounting and taxation. May be repeated as appropriate to degree plan.

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

8396: 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.