Unless otherwise noted, each course is four credits.

ACCT 520 - FINANCIAL ACCOUNTING THEORY

Seminar in financial accounting designed to enhance the student's understanding of and appreciation for the evolution of contemporary financial accounting theory and empirical research on financial reporting issues. Prerequisites: ACCT 311, 312.

ACCT 523 - FINANCIAL STATEMENT ANALYSIS.

Demand and supply forces underlying the provision of financial statement data; properties of numbers derived from financial statements; use of information by credit analysts and investors; international comparisons of financial statement data and ratios. Prerequisite: MGMT 501.

ACCT 540 - GOVERNMENTAL AND NON-PROFIT ACCOUNTING

Management planning and control problems in governmental institutions, other non-profit enterprises. Organizing accounting information with objectives of financial control, performance measurement, budgeting and planning aspects and their activities; reporting to interested organizations and individuals.

ACCT 550 - SPREADSHEETS FOR ACCOUNTING

ACCT 561 - STATISTICAL SAMPLING IN AUDITING (2 cr.)

Introduces quantitative and statistical sampling techniques used in auditing application. Prerequisites:MGMT 501/ACCT 312 and ACCT 560. Corequisite: ACCT 562.

ACCT 562 - ADVANCED AUDITING

Second course in auditing focusing on audit research, ethics and audit applications. International aspects of auditing, government auditing and social auditing also covered. Prerequisites: MGMT 501/ACCT 312 and ACCT 560. Corequisite: ACCT 561.

ACCT 570 - MANAGERIAL ACCOUNTING THEORY

Historical development of management accounting, how management accounting is utilized in decision making and the limitations of the current system. Budgeting, behavioral and human resource accounting, and quantitative analyses also covered.

ACCT 575 - SOCIAL ACCOUNTING (2 cr.)

Acquaints students with current research in social accounting. Discussion topics include economic theory of social costs and benefits and the accountant's response to that theory, international models of social reporting, and market implications of social disclosure.

ACCT 576 - FEDERAL INCOME TAXATION II

Application of federal income tax law to partnership, corporations and fiduciaries. Topics include transactions between partners and partnership for retirement, death, transfer or partial liquidation of an interest; tax shelters, special deductions for corporations; Subchapter S; corporate distributions and reorganizations; tax on accumulated earnings; personal holding companies; taxations on trusts and estates (introductory); tax appeal and conference procedures.

ACCT 578 - INTERNATIONAL ACCOUNTING (2 cr.)

Familiarizes students with accounting systems of different countries by focusing on the economic, political and social systems of these countries. Accounting by multinational companies is also discussed. Prerequisite: MGMT 501 or ACCT 211.

ACCT 581-9 - SPECIAL TOPICS IN ACCOUNTING

Examination in depth of problems or issues of current concern in accounting. Recent contributions to theory, research and methodology.

ACCT 595 - ACCOUNTING INTERNSHIP (1,2,4,6 cr.)

Students may gain academic credit for meaningful educational internship. Academic validity of each opportunity verified by a faculty sponsor. Provides significant experience related to student's career goals. For more information about internships, visit the Graduate Student Resources Internship Site.

ACCT 597 - INDEPENDENT RESEARCH IN ACCOUNTING (1-4 cr.)

In-depth study in particular area of interest, under direction of appropriate faculty.

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