Accountancy Courses

ACCTCY 7310 Accounting for Managers (3).

Introduction to understanding how accounting information is used to help make informed decisions in various business settings. Includes an introduction to basic financial and management accounting concepts and procedures. Prerequisites: MBA or MSPA candidate, or departmental consent.

ACCTCY 7353 Introduction to Taxation (3).

Introduction to the structure and conceptual foundations of the U.S. federal income tax systems. Covers the taxation of the major U.S. tax entities (including individuals, corporations, and conduit entities) but focuses on topics affecting taxpayers' business and investment decisions. Prerequisite: ACCTCY 2037 or 2137H.

ACCTCY 7356 Financial Accounting Concepts (3).

Current issues in the financial reporting of business corporations to external parties. Not open to accountancy majors. Prerequisite: ACCTCY 2037 or 2137H or 7310.

ACCTCY 7365 Governmental Accounting and Budgeting (3).

Introduction to government and not-for-profit accounting. Concepts and principles of fund accounting, budgeting, auditing, and financial reporting in government and not-for-profit entities. Prerequisite: graduate standing and ACCTCY 3326.

ACCTCY 7373 Taxation of Business Entities (3).

Federal income taxation of corporations and shareholders, partnerships, and S corporations. Prerequisite: graduate standing and ACCTCY 4353 or 7353.

ACCTCY 7384 Auditing Theory and Practice I (3).

Introduction to the auditing profession, assurance function, and generally accepted standards for conducting audits. Prerequisites: graduate standing and ACCTCY 3328 and 3346.

ACCTCY 7940 Professional Accounting Internship (3-6).

Provides full-time professional accounting work experience of at least eight weeks duration. Completion of undergraduate portion of 150 hour program (or equivalent) and consent of Internship Coordinator. Graded on S/U basis only. Prerequisite: graduate standing.

ACCTCY 8358 Systems Analysis and Design (3).

Modern information systems analysis and design, focusing on business process modeling. Prerequisite: ACCTCY 2258. CECS 1001 or 0150 also recommended.

ACCTCY 8401 Topics in Accounting (1-3).

Independent investigations, reports on approved topics. Prerequisite: instructor's consent.

ACCTCY 8408 Advanced Accounting Information Systems (3).

Emerging concepts and technologies in accounting information systems, with an emphasis on E-Business. Prerequisite: ACCTCY 3328.

ACCTCY 8414 Information Systems Assurance and Control (3).

A combination of control theory, concept application, demonstration of actual practice, and student research to develop an understanding of the concepts and practices used in the design, development or assurance of information systems (IS) controls. Prerequisites: ACCTCY 3328, and 4384/7384.

ACCTCY 8419 International Accounting (3).

Introduction to accounting regulations and practices outside of the U.S., accounting regulations for foreign registrants on the NYSE and NASDAQ, international accounting standards and international management control issues. Review of cultural frameworks; transfer pricing methods and international accounting standards. Prerequisites: ACCTCY 3346 and 3347.

ACCTCY 8423 Tax Research and Planning (3).

Applied tax research using print and electronic data bases; heuristic biases in tax judgments; responsibilities of professional tax practices. Prerequisite: ACCTCY 4373/7373 (or concurrent enrollment in 7373).

ACCTCY 8424 Fraud Examination (3).

A study of the methods and techniques of fraud examination, particularly with regard to frauds perpetrated by the company against the public. The ethical and professional standards that underly the accountant's responsibility for fraud detection and prevention are emphasized. Prerequisite: ACCTCY 4384/7384, graduate standing. Graded on A/F basis only.

ACCTCY 8425 Accounting for Governments and Other NonProfit Entities (3).

Role of accounting information in planning, managing, and controlling nonbusiness organizations; reporting to external parties; concepts of governmental auditing. Prerequisites: ACCTCY 4365/7365 or instructor's consent.

ACCTCY 8428 Data Warehousing and Data Mining (3).

Enterprise view of data and transaction processing. Concepts and techniques of data warehousing and data mining of business-critical data. Prerequisite: ACCTCY 3328 or departmental consent.

ACCTCY 8434 Applications of Auditing Concepts (3).

Application of auditing concepts and techniques in various phases of audit engagements. Prerequisite: ACCTCY 4384.

ACCTCY 8436 Financial Accounting Theory and Practice III (3).

Continuation of 3346. Addresses a series of special financial accounting topics including income taxes, pensions, leases, business combinations, consolidated statements, and foreign currency translation. Prerequisite: ACCTCY 3346.

ACCTCY 8437 Strategic Cost Analysis (3).

Analysis to support organizational strategy including cost management, performance evaluation, and control of responsibility centers. Prerequisites: ACCTCY 3347, MATH 1320 and STAT 3500, or the equivalent.

ACCTCY 8438 Forensic Accounting (3).

Coverage of forensic accounting processes and tools used in the detection and prevention of fraud against the company. Topics include skimming, cash larceny, check tampering, billing schemes and others. An emphasis of the course will be upon the use of computer aids. Prerequisite: ACCTCY 3328, 4384/7384, graduate standing. Graded on A/F basis only.

ACCTCY 8446 Application of Financial Accounting Pronouncements (3).

Development, content and application of authoritative pronouncements in financial accounting. Problems and case studies. Prerequisite: ACCTCY 8436.

ACCTCY 8448 Emerging Issues in Accounting Information Systems (3).

Current developments in the implementation of accounting information systems. Topics may vary. Prerequisite: ACCTCY 8408.

ACCTCY 8450 Accounting and Business Strategic Analysis (3).

Capstone course in the Master of Accountancy program. Emphasis on case analysis to develop critical thinking and analytical skills in the use of accounting reports for broad-based business analysis. Prerequisites: ACCTCY 3346 or equivalent and graduate standing.

ACCTCY 8453 Tax Issues and Analysis (3).

At a policy level, focus is on critical evaluation of the major tax areas that are subject to current debate or reform, as well as on the research evidence regarding the impact of different tax policies. At a strategy level, focus is on how households/firms should optimally respond to various tax policies. Prerequisite: graduate standing and ACCTCY 4373 (or ACCTCY 7373) or equivalent.

ACCTCY 8457 Quantitative Methods in Accounting (3).

Application of mathematics and statistics to managerial and financial accounting problems. Prerequisites: ACCTCY 3347, MATH 1300 and 1320 and STAT 3500, or instructor's consent.

ACCTCY 9090 Research in Accounting (cr.arr.).

Each student is under direction and guidance of an accountancy professor in writing a dissertation. Periodic seminars discuss research projects. Graded on a S/U basis only. Prerequisites: doctoral candidacy and instructor's consent.

ACCTCY 9444 Seminar in Auditing Research (3).

The economic role of auditing; the audit process; audit reports and the consequences of auditing on financial statements; new audit directions and perspectives. Prerequisites: doctoral candidacy or instructor's consent.

ACCTCY 9455 Seminar in Governmental and Nonprofit Accounting (3).

Critical review of the governmental and nonprofit accounting research literature, with emphasis on auditing issues and research methods. Prerequisite: doctoral candidacy or instructor's consent. Prerequisites: ACCTCY 4384/7384 and 4365/7365.

ACCTCY 9460 Research Methods in Accounting (3).

Application of research methods to the investigation of current accounting issues. A research paper is required. Prerequisite: doctoral candidacy or instructor's consent.

ACCTCY 9466 Seminar in Financial Accounting Research (3).

Theory of financial accounting and regulated disclosure; empirical tests of financial accounting theory, with emphasis on the nature of the research question addressed, and the method used to address the research question. Prerequisite: doctoral candidacy or instructor's consent.

ACCTCY 9467 Seminar in Behavioral Accounting Research (3).

Critical review of the Behavioral accounting research literature with emphasis on issues and research methods. Prerequisite: doctoral candidacy and instructor's consent.

ACCTCY 9468 Seminar in Information Systems Research (3).

Overview of research related to advanced systems and how accounting information is processed, with emphasis on current issues and research methods. Prerequisite: doctoral candidacy or instructor's consent.