2013-2014 Graduate Catalog Downloadable PDF (10.71MB)

Course Descriptions/Accounting 319620. Management Accounting and Control. Credit 1 to 3. Applications of concepts useful to management,in the analysis of accounting data for the purposes of costing and income determination, decisionmaking and control of various organizational activities. May be repeated for up to 3 hours credit. Classification6 students may not enroll in this course. Prerequisite: ACCT 610 or equivalent. Enrollment islimited to BUAD classification 7 graduate students.621. Corporate Taxation I. (3-0). Credit 3. Formation and capital structures, partial liquidations, S corporations,accumulated earnings tax, personal holding companies and other topics. Classification 6students may not enroll in this course. Prerequisite: ACCT 405 or equivalent.628. Business Application Modeling. (3-0). Credit 3. Focuses on modeling application software commonlyused in accounting and business; primary emphasis on Visual Basic for Applications in MicrosoftExcel and Access; application exercises will deal with financial problem solving. Classification 6students may not enroll in this course. Prerequisite: ACCT 427 or equivalent.629. Controls and Audit Technology. (3-0). Credit 3. Focuses on internal controls and their importancewith regards to financial reporting and arrangement; topics include process walkthrough techniques,documentation, business processes, control frameworks, application controls, change management, operationsmanagement and security. Prerequisite: ACCT 407.640. Accounting Concepts and Procedures I. (3-0). Credit 3. Accounting concepts and relationships essentialto administrative decisions; use of accounting statements and reports as policymaking and policyexecution tools. Classification 6 students and non-business graduate students may enroll in this course.Prerequisite: Graduate classification.641. Accounting Concepts and Procedures II. (3-0). Credit 3. Financial accounting; conceptual aspectsobtained through the problem approach. Classification 6 students may not enroll in this course. Prerequisites:Graduate classification; ACCT 610 or 640.644. Control and Audit of Information Systems. (3-0). Credit 3. Focuses on the control, audit, and securityof information systems; aimed at enhancing the ability of accounting professionals to deal withcomplex computer-based accounting systems as auditors of these systems; topics include general andapplication controls, audit software, and e-commerce security. Prerequisite: ACCT 427; graduate classification.646. International Accounting. (3-0). Credit 3. Introduction and examination of accounting issues uniqueto multinational enterprises and international business activity.Classification 6 students may not enrollin this course. Prerequisites: ACCT 328; FINC 341. Cross-listed with IBUS 646.647. Financial Statement Analysis. (3-0). Credit 3. Analytical approach to financial statements; applicationof finance and accounting principles relevant to the analysis of financial statements. Classification6 students may not enroll in this course. Prerequisites: ACCT 610 or 640; FINC 612 or 635. Cross-listedwith FINC 647.648. Accounting Information Systems. (3-0). Credit 3. Design, implementation, operation, control andaudit techniques of accounting information systems. Classification 6 students may not enroll in thiscourse. Prerequisite: ACCT 427 or equivalent.650. Accounting Ethics. (3-0). Credit 3. Integration of ethical reasoning, objectivity, independence andother core values into the development of a professional accountant; critical analysis of the ethical lapseswhich have occurred in business and the accounting profession; explores ways to integrate ethical behaviorinto professional life. Prerequisite: Graduate classification.651. Development of Accounting Thought. (3-0). Credit 3. Examination of contemporary financial reportingissues in terms of institutional, ethical, and regulatory environment; framework for exercisingjudgment when literature provides no direct prescription about correct reporting. Tools used includeunstructured cases and open-ended research assignments. Course not open to classification 6 students.Prerequisite: ACCT 642 or approval of instructor.660. Accounting Information and Financial Markets. (3-0). Credit 3. Financial accounting researchwith emphasis on financial markets; investigates major areas of financial accounting research, relatedstatistical techniques and the progress of research in a historical perspective. Classification 6 studentsmay not enroll in this course. Prerequisite: ACCT 665 or approval of instructor.665. Research Methodology I. (3-0). Credit 3. Nature and evaluation of accounting research; includespreparation and evaluation of original research papers. Classification 6 students may not enroll in thiscourse. Prerequisite: Doctoral classification.