Course Level: Study Abroad

Course Level: Graduate

Course Level: Undergraduate

An introduction to the accounting profession, business entities, and all elements of basic financial statements. Introduces financial statements as a communications link between firms and their stakeholders, as a basis for assessing managerial performance, and as a basis for contracting.

Course Level: Undergraduate

Students are introduced to cost measurement and analysis, budgeting, and performance evaluation. Focuses on how managers use accounting information as a basis for planning and controlling operations. Prerequisite: ACCT-240.

Course Level: Undergraduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Undergraduate

Introduction to U.S. laws governing the conduct of business affairs. Examines sources of law, the framework of civil procedure, and the nature of legal analysis. Includes an introduction to law of contacts, law of torts, laws affecting business organization, laws regulating business activity, and laws affecting real property.

Course Level: Undergraduate

The first of a two-course sequence on financial accounting and reporting. Provides a comprehensive overview of financial statements; considers issues involved in recognizing and measuring assets, equities, and income; introduces the rationale for accounting standards and techniques for researching existing standards; and applies these tools and techniques to accounting and reporting for revenues, receivables, inventories, and cost of sales. Prerequisite: ACCT-240 and ACCT-241 with grades of C or better, and upper-division standing.

Course Level: Undergraduate

The second of a two-course sequence on financial accounting and reporting. Students use concepts and techniques developed in ACCT-340 to study a wide range of accounting issues including the accounting and reporting for fixed assets, intangibles, liabilities, and owners' equity; and the preparation and interpretation of the statement of cash flows. Prerequisite: ACCT-340 with a grade of C or better and upper-division standing.

Course Level: Undergraduate

Provides an understanding of cost management concepts and the use of cost management to achieve organizational goals. How management control systems for performance measurement, compensation, and allocation of decision rights interrelate, and how these systems contribute to the organizational architecture of the firm. Prerequisite: ACCT-240 and ACCT-241 with grades of C or better and upper-division standing.

Course Level: Undergraduate

Introduces accounting information systems as process-focused, enterprise-wide information systems. Includes events accounting, entity-relationship modeling, systems documentation tools, database systems, accounting software, and business process controls. Prerequisite: ACCT-240 and ACCT-241 with grades of C or better and upper-division standing.

Course Level: Undergraduate

Provides students with the opportunity to blend practical business work experience with academic study. The academic workload varies depending on the internship credit to be earned. Prerequisite: ACCT-241 with a grade of C or better, upper-division standing, 9 additional credit hours in business courses, and permission of instructor and department chair.

Course Level: Undergraduate

Prerequisite: ACCT-241 with a grade of C or better, upper-division standing, 9 additional credit hours in business courses, and permission of department chair and Cooperative Education office.

Course Level: Undergraduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Undergraduate

Introduction to federal income taxation of individuals, partnerships, and corporations, providing a broad overview of the importance of tax considerations in business decisions. Prerequisite: upper-division standing.

Course Level: Undergraduate

Building on basic concepts from ACCT-443, this course introduces strategies for tax planning and research. Students apply these strategies to a number of important tax issues. Tax compliance issues are also considered. Prerequisite: ACCT-443 with a grade of C or better.

Course Level: Undergraduate

Prerequisite: ACCT-241 with a grade of C or better, upper-division standing, and permission of instructor, department chair, and associate dean.

Course Level: Undergraduate

Prerequisite: permission of instructor and department chair.

Course Level: Undergraduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Undergraduate/Graduate

Functions, form, and content of commercial paper; law of real and personal property; legal bibliography; legal requirements of business; and case research.

Course Level: Undergraduate/Graduate

Provides in-depth coverage of accounting and reporting for business combinations and consolidated financial statements. Also covers accounting for partnerships, securities investments, and not-for-profit and government entities. Prerequisite: ACCT-341.

Course Level: Undergraduate/Graduate

Introduces the role of the audit and assurance services in financial markets. Focuses on the ethical and legal obligations of audit professionals, practice standards, risk assessment and the evaluation of internal controls, audit evidence, levels of assurance, attestation requirements, and the impact of information technology on audit practice. Prerequisite: ACCT-340 and senior standing, or graduate standing.

Course Level: Undergraduate/Graduate

Concepts and techniques of analyzing, designing, and implementing accounting information systems. Evaluation of computer- and non-computer-based information systems for organizations of various kinds. Prerequisite: ACCT-607 or permission of department chair.

Course Level: Undergraduate/Graduate

Accounting and financial reporting concepts and standards applicable to local, state, and federal governments, and non-profit entities such as colleges and universities, health care entities, and voluntary health and welfare organizations. Emphasizes the nature of governmental organizations and their financial characteristics and differences in reporting standards from the private sector. Financial management and audit issues particular to non-profits are also discussed. Prerequisite: ACCT-340 and senior standing, or ACCT-607, or permission of department chair.

Course Level: Undergraduate/Graduate

Prerequisite: permission of instructor, department chair, and associate dean.

Course Level: Undergraduate/Graduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Graduate

Examines major ethical issues facing business with particular emphasis on the accounting profession. Includes the profit motive and the public good, social responsibility in corporations, environmental concerns, consumer and employee relations, confidentiality, whistle bowing, advertising, and hiring practices. The AICPA Code of Professional Conduct is studied and contrasted with ethical codes of other organizations and professions. The course also includes analysis of domestic and international case studies.

Course Level: Graduate

A study of the legal environment of business with emphasis on aspects of business law of particular importance to professional accountants. Ethical, social, and political considerations as they affect business organizations and the practice of public accountancy are also emphasized.

Course Level: Graduate

A study of federal income tax laws relating to individuals, partnerships, and corporations. Detailed consideration to basic income tax concepts applicable to individuals, property and business transactions, corporations (including S Corporations) and their shareholders, partnerships and limited liability companies. Prerequisite: ACCT-607 and permission of program director.

Course Level: Graduate

The use of accounting as a management tool, including the strengths and limitations of accounting as an information system. Financial and managerial aspects of accounting with focus on the underlying concepts of accounting, the role of accounting in management planning and control, and the usefulness of accounting data for evaluating the results of operations and decision making.

Course Level: Graduate

This course, for students preparing for careers in accounting, management, management consulting, financial management, and financial analysis, introduces concepts and tools needed to understand and effectively use managerial accounting information to monitor and control costs, plan operations, and to measure, monitor, and motivate performance. Prerequisite: ACCT-607.

Course Level: Graduate

Provides students with a working knowledge of the principles, concepts, and techniques of cost measurement, cost management, and modern management control systems used in practice, including job-order costing, cost behavior, cost-volume-profit analysis, traditional and activity-based product costing, budgeting and intra-firm performance evaluation, and performance measurement tools. Prerequisite: ACCT-607 (may be taken concurrently).

Course Level: Graduate

For students preparing for careers in accounting; management; management consulting; financial management; and financial analysis. Introduces concepts and tools needed to understand and effectively use managerial accounting information to monitor and control costs; plan operations; and measure; monitor; and motivate performance. Prerequisite: ACCT-609.

Course Level: Graduate

An intensive introduction to the legal and ethical issues confronting the global business manager. The legal system, legal processes, and several areas of substantive commercial law relevant to the business manager; developing recognition of legal and ethical issues and their managerial implications. Examines product liability, the administrative legal process of regulation, antitrust, and the contract as the fundamental legal instrument of global commercial relations.

Course Level: Graduate

Legislative and judicial concepts common to all areas of income taxation. Emphasis on analysis of court decisions to trace the development of judicial doctrines. Subject areas include substance over form, characteristics of income, dispositions of assets, capital gains and losses, tax credits, limitations on business expenses and losses, and tax accounting principles. Prerequisite: admission to the graduate tax program or permission of program director.

Course Level: Graduate

Thorough analysis of techniques for performing sophisticated tax research including on-line services, treatises, IRS sources, and court decisions. Analysis of tax procedure including IRS organization; audit procedures; assessment, collection, and refund; limitations; penalties; responsibility in tax practice. Emphasis on practical applications. Prerequisite: admission to the graduate tax program or permission of program director.

Course Level: Graduate

Application and use of financial accounting in a decision-making framework. Emphasis is on corporate financial reporting strategies, preparation of financial statements, and interpretation of financial statements by external users. Issues related to income determination, valuation of assets, liabilities, and equities are examined. Prerequisite: ACCT-607

Course Level: Graduate

Basic concepts and technical issues in international accounting. A broad introduction to the international business dimension as a context for in-depth study of accounting in a multinational environment. Includes internationalization of accounting standards, currency translation problems, transfer pricing, and comparative practices in reporting. Prerequisite: ACCT-607.

Course Level: Graduate

This course explores the use of financial statement information by investors and analysts as a basis for understanding a firm's current performance, assessing its future prospect and valuing ownership and other claims. The focus is on use of accounting information for equity valuation, but other applications are also considered. Meets with FIN-677. Prerequisite: ACCT-607 and FIN-614.

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic. Rotating topics examine critical issues in accounting practice, accounting theory and interdisciplinary perspectives. In depth coverage of topics such as issues in financial accounting, management accounting, assurance services, or accounting information systems.

Course Level: Graduate

Prerequisite: permission of instructor, department chair, and associate dean.

Course Level: Graduate

Prerequisite: permission of instructor and department chair. May be taken pass/fail only.

Course Level: Graduate

Prerequisite: permission of department chair and Cooperative Education office.

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Graduate

Integration of managerial aspects of accounting, business, and the functions of decision making, planning and control. Consideration of both quantitative and behavioral dimensions of contemporary accounting and management control systems. Prerequisite: ACCT-607 or permission of instructor.

Course Level: Graduate

Income taxation of C corporations and their shareholders including formation capitalization, redemption, and liquidation rules. Emphasis on reorganizations, carryover of tax attributes, multiple corporations, consolidated returns, and financial reporting for income taxes. Prerequisite: ACCT-630 and permission of program director.

Course Level: Graduate

Examination of the constitutional and practical constraints on taxing jurisdiction of state and local governments; conformity with federal law, apportionment of income, multistate and multinational corporation problems, transaction taxes, property taxes, death and gift taxes. Detailed analysis of the Uniform Division of Income for Tax Purposes Act (UDITPA). Prerequisite: admission to the graduate tax program or permission of program director.

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic. Rotating specialized tax topics or analysis of current tax legislation. Topics include taxation of banks, insurance companies, security transactions, tax exempt organizations, cooperatives, or natural resources, or accounting periods and methods. Prerequisite: ACCT-630 or permission of program director.

Course Level: Graduate

U.S. tax law related to investment by U.S. persons overseas and foreign persons in the United States. Includes the foreign tax credit, Subpart F. PFICs, FSCs transfer pricing, FIRPTA, section 911, and the role of tax treaties. Prerequisite: ACCT-630 or permisssion of program director.

Course Level: Graduate

Analysis of income tax aspects of compensation benefits for employees at all levels and for self-employed persons. Detailed consideration of qualified pension and profit-sharing plans, individual retirement accounts, Keogh plans, statutory and nonstatutory stock options, and other fringe benefits (life insurance, medical plans, etc.). Prerequisite: ACCT-630.

Course Level: Graduate

Income tax aspects of acquiring, operating, and disposing of investment and personal real estate. Detailed consideration of deductions (including ACRS), conventional and creative financing techniques, foreclosures and repossessions, subdivision, sale/leaseback transactions, tax-deferred exchanges, involuntary conversions, sale of a principal residence, and special problems of agricultural property. Prerequisite: ACCT-630 or permission of program director.

Course Level: Graduate

Income tax aspects of transfers to, distributions from, and operation of partnerships and S corporations. Consideration given to withdrawal or death of a partner, dissolution issues, sales and exchanges of partnership interests, special partnership allocations, and penalty taxes on S corporations. Prerequisite: ACCT-630 or permisssion of program director.

Course Level: Graduate

Study of the economic, social, ethical, and political forces in the development of tax policy. Specifically addressed are alternative approaches to taxing income, the practical political environment of enacting tax legislation, and the international influences on U.S. tax policy. Prerequisite: final semester of the graduate tax program or permission of program director.

Course Level: Graduate

Use of case methodology to integrate tax considerations with accounting, economic, managerial, and nontax legal considerations for planning corporate transactions. Includes organization of a close corporation, dividends and other corporate distributions, corporate combinations, corporate liquidations, and corporate divisions. Prerequisite: permission of program director.

Course Level: Graduate

Use of case methodology to integrate income, estate, and gift tax implications with nontax legal considerations in establishing a financial plan within the family unit. Included is detailed consideration of income taxation of estate and trusts (Subchapter J). Estate-planning legal mechanisms, charitable and family gifts, private foundations, and disposal of business interests. Prerequisite: ACCT-630 or permission of instructor.

Course Level: Graduate

An examination of income, estate, and gift tax rules coupled with nontax legal and financial considerations in establishing a tax-efficient wealth transfer plan within a family. Includes detailed analysis of the income taxation of estate and trusts (Subchapter J). Estate planning legal mechanisms, charitable and family gifts, private foundations, and issues in disposing of closely-held business interests are also studied. Prerequisite: ACCT-630 or permission of instructor.

Course Level: Graduate

Advanced study of auditing theory, standards, and practices as well as other contemporary issues in professional accounting practice. Includes standard setting processes, legal and ethical responsibilities, statistical sampling, information systems audits, internal/operational audits, government compliance audits, and international auditing standards. Also examines the contemporary environment of the accounting profession and the evolution of professional practice. Prerequisite: ACCT-549.

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic. Rotating topics include forensic accounting, public policy issues in accounting, special technology and systems issues relating to accounting, regulatory reporting and other topics relevant to professional accounting practice. Prerequisite: permission of accounting department.

Course Level: Graduate

Development of accounting theory. Analysis of current accounting problems and review of relevant literature. Prerequisite: permission of MSA program director.

Course Level: Graduate

Topics vary by section, may be repeated for credit with different topic.

Course Level: Graduate

Prerequisite: permission of department chair.