Accounting (ACCT)

ACCT 23020     INTRODUCTION TO FINANCIAL ACCOUNTING      3 Credit Hours

(Equivalent to ACTT 11000) Introduction to the basic concepts and standards underlying financial accounting. Topics to be covered include revenue recognition, receivables, inventory, long-lived assets, liabilities and stockholders' equity. The impact of transactions on the accounting equation and financial statements (balance sheet, income statement and cash flows) is emphasized.

Prerequisite: None.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

Attributes: TAG Business

ACCT 23021     INTRODUCTION TO MANAGERIAL ACCOUNTING      3 Credit Hours

(Equivalent to ACTT 11001) Introduction to managerial accounting concepts and tools that can be used to support decision-making in organizations. Includes coverage of cost systems, cost behavior, cost-volume-profit analysis, relevant costs and budgets.

Prerequisite: ACCT 23020 or ACTT 11000.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

Attributes: TAG Business

ACCT 33000     FUNDAMENTAL TAX PROCEDURES      3 Credit Hours

Non-technical presentation of federal income tax laws and regulations as they relate to individuals.

Prerequisite: ACCT 23020 or ACTT 11000; and ACCT 23021 or ACTT 11001; and minimum 2.500 overall GPA; not open to students declared in the Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33001     INTERMEDIATE FINANCIAL ACCOUNTING I      3 Credit Hours

Review of the accounting cycle; financial statement preparation, accounting for sales, receivables, inventory, current liabilities and long-term assets. Professional accounting research skills are emphasized.

Prerequisite: MATH 11012 or MATH 12002; and minimum B- grade in ACCT 23020 (or ACTT 11000) and ACCT 23021 (or ACTT 11001); and minimum C grade in ENG 21011 and COMM 15000 and MATH 11010; and minimum 2.500 overall GPA; and Accounting major or minor.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33004     INTRODUCTION TO ACCOUNTING SYSTEMS      3 Credit Hours

Overview of accounting information systems with emphasis on internal controls. Course explores how the integrity and efficiency of business process are supported by information systems. Interpersonal skills and computer applications are emphasized.

Prerequisite: CIS 24053; and MATH 11012 or MATH 12002; and minimum B- grade in ACCT 23021 (or ACTT 11001) and ACCT 23020 (or ACTT 11000); and minimum C grade in ENG 21011, COMM 15000 and MATH 11010; and minimum 2.500 overall GPA; and Accounting major or minor.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33010     COST ACCOUNTING      3 Credit Hours

Cost accounting for manufacturing and service organizations, including cost determination, cost analysis, costing systems, cost-volume-profit analysis, budgeting, cost allocation, activity-based costing, capital investment and performance measurement. Computer application skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33001 and ACCT 33004; and minimum 2.500 overall GPA; and Accounting major or minor.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33012     INTERMEDIATE FINANCIAL ACCOUNTING II      3 Credit Hours

Accounting for long-term liabilities, debt and equity investments, leases, pensions and other post-retirement benefits, income tax allocation, owners' equity and statement of cash flows. Professional accounting research skills and written communication skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33001 and ACCT 33004; and minimum 2.500 overall GPA; and Accounting major and minor.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33061     FINANCIAL REPORTING ISSUES AND ANALYSIS      3 Credit Hours

Financial analysis and interpretation of issues relative to the balance sheet, income statement and cash flow statement. Topics include assets, liabilities, owner's equity, inter-corporate investments, revenue and expense recognition and ratio analysis. Course may not be used to fulfill requirements in the Accounting major.

Prerequisite: ACCT 23021 or ACTT 11001; and minimum 2.500 overall GPA; not open to students declared in Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 33063     COST CONTROL AND ANALYSIS FOR MANAGEMENT      3 Credit Hours

An in-depth study of cost accounting, focusing on the use of cost accounting information in planning, control and decision-making. Topics include cost terminology, costing systems, cost-volume-profit analysis, budgeting, cost allocation, activity-based costing, variance analysis, ethics and performance measurement. Course may not be used to fulfill requirements in the Accounting major.

Prerequisite: ACCT 23021 or ACTT 11001; and minimum 2.500 overall GPA; not open to students declared in Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43009     ACCOUNTING DATA ANALYTICS      3 Credit Hours

(Slashed with ACCT 53009) Students apply data analytical concepts, tools and techniques in an accounting context. Course explores how to acquire, cleanse and analyze accounting and other data in accounting-related settings. Students complete cases in financial accounting, managerial accounting, auditing and tax. Critical thinking and application of both general and accounting-specific data analytics software are emphasized.

Prerequisite: Minimum C grade in ACCT 33010 and ACCT 33012; and minimum 2.500 overall GPA; and Accounting major.

Corequisite: ACCT 43010.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43010     PRINCIPLES OF AUDITING (ELR) (WIC)      3 Credit Hours

Integration of conceptual and practical aspects of auditing, importance of strong internal controls is stressed. Ethical decision making, written and verbal communication and interpersonal skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33010 and ACCT 33012; and minimum 2.500 overall GPA; and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

Attributes: Experiential Learning Requirement, Writing Intensive Course

ACCT 43013     ADVANCED MANAGEMENT ACCOUNTING      3 Credit Hours

(Slashed with ACCT 53013) Advanced contemporary topics relating to the use of accounting information in managerial decision-making. Topical coverage varies from budgeting, cost behavior, corporate governance, executive compensation, tax strategies to sticky costs. Accounting research, verbal and written communication, ethical decision-making and analytical skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33010; and minimum 2.500 overall GPA and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43020     ADVANCED FINANCIAL ACCOUNTING      3 Credit Hours

(Slashed with ACCT 53020) Conceptual and practical issues surrounding: (1) financial reporting for investment activities of businesses when one firm possesses significant influence or control over another; (2) accounting for international business transactions, including the use of derivatives for hedging foreign exchange risk; and (3) translating foreign currency financial statements of foreign operations. Professional accounting research and written communication skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33001 and ACCT 33004 and ACCT 33010 and ACCT 33012; and minimum 2.500 overall GPA; and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43031     INCOME TAXATION I - INDIVIDUAL TAXATION      3 Credit Hours

Introduction to Federal income tax for individual taxpayers. Detailed analysis recognition rules for individuals. Overview of tax rules related to entity choice for business owners.

Prerequisite: Minimum C grade in ACCT 33001 and ACCT 33004; and minimum 2.500 overall GPA; and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43033     INCOME TAXATION II - ENTITY TAXATION      3 Credit Hours

(Slashed with ACCT 53033) Federal taxation of business entities, including income taxation of C corporations, partnerships, S corporations and trusts and estates; estate and gift taxation; tax administration and practice. Professional accounting research and written communication skills are emphasized.

Prerequisite: ACCT 43031; and minimum 2.500 overall GPA; and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43034     NONPROFIT ACCOUNTING AND AUDITING      3 Credit Hours

(Slashed with ACCT 53034) Accounting, financial reporting and auditing issues and techniques that are unique to government and nonprofit entities. Professional accounting research, written communication and ethical decision-making skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33001 and ACCT 33004 and ACCT 33010 and ACCT 33012; and minimum 2.500 overall GPA; and Accounting major.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43043     INTERNAL AUDIT AND FORENSIC ACCOUNTING      3 Credit Hours

(Slashed with ACCT 53043) Course introduces students to the internal audit profession and the internal audit process. Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF), risk, governance and control issues and conducting internal audit engagements. Provides an overview of forensic accounting, including the introduction to fraud in business, the circumstances in which it arises, techniques for preventing, detecting, measuring fraud and the skills necessary to respond and resolve fraud once discovered. Students apply the concepts to analyze cases in internal audit and forensic accounting. Written and oral communication skills are emphasized.

Prerequisite: Minimum C grade in ACCT 43010.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43048     INTERNAL AUDIT AND FORENSIC AUDITING (KCMP) (KMCR)      3,6 Credit Hours

TEST Prerequisite: TEST Pre/corequisites: TEST Corequisites: TEST

Schedule Type: Emporium, International Experience, Lecture, Studio

Contact Hours: 3-6 lecture

Grade Mode: Standard Letter

Attributes: Kent Core Composition, Kent Core Mathematics and Critical Reasoning

ACCT 43087     INTERNATIONAL ACCOUNTING EXPERIENCE      3 Credit Hours

(Slashed with ACCT 53087) Firsthand exposure to international businesses and organizations generally relating to business and specifically relating to accounting and finance. Includes pre-trip orientation sessions, visits to international businesses and organizations, and opportunities for cultural activities.

Prerequisite: ACCT 23020 and ACCT 23021; and Accounting major; and special approval.

Schedule Type: Field Experience

Contact Hours: 9 other

Grade Mode: Standard Letter

ACCT 43092     ACCOUNTING INTERNSHIP (ELR)      3 Credit Hours

Study of activities related to concurrent on-the-job experience with cooperating industrial and public accounting firms. Students must have a minimum 3.000 GPA in all attempts of ACCT courses to register.

Prerequisite: Minimum C grade in ACCT 33001 or ACCT 33004; and minimum 3.000 overall GPA; and Accounting major; and junior standing; and special approval.

Schedule Type: Practical Experience

Contact Hours: 9 other

Grade Mode: Satisfactory/Unsatisfactory

Attributes: Experiential Learning Requirement

ACCT 43093     VARIABLE TITLE WORKSHOP IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) Topic to be determined when a specific course is proposed for a particular term.

Prerequisite: Accounting major; and senior standing; and special approval.

Schedule Type: Workshop

Contact Hours: 1-3 other

Grade Mode: Satisfactory/Unsatisfactory

ACCT 43095     SPECIAL TOPICS: ACCOUNTING      3 Credit Hours

(Repeatable for credit) (Slashed with ACCT 53095) Offered periodically with different topics and different faculty involved.

Prerequisite: Accounting major; and senior standing; special approval.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 43096     INDIVIDUAL INVESTIGATION IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) Individual research into a current accounting topic.

Prerequisite: Accounting major; and senior standing; and special approval.

Schedule Type: Individual Investigation

Contact Hours: 3-9 other

Grade Mode: Standard Letter

ACCT 53009     ACCOUNTING DATA ANALYTICS      3 Credit Hours

(Slashed with ACCT 43009) Students apply data analytical concepts, tools and techniques in an accounting context. Course explores how to acquire, cleanse and analyze accounting and other data in accounting-related settings. Students complete cases in financial accounting, managerial accounting, auditing and tax. Critical thinking and application of both general and accounting-specific data analytics software are emphasized.

Prerequisite: Minimum C grade in ACCT 33010 and ACCT 33012; and minimum 2.500 overall GPA; and Accounting major; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53013     ADVANCED MANAGEMENT ACCOUNTING      3 Credit Hours

(Slashed with ACCT 43013) Advanced contemporary topics relating to the use of accounting information in managerial decision-making. Topical coverage varies from budgeting, cost behavior, corporate governance, executive compensation, tax strategies to sticky costs. Accounting research, verbal and written communication, ethical decision-making and analytical skills are emphasized.

Prerequisite: ACCT 33010; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53014     ADVANCED ACCOUNTING SYSTEMS      3 Credit Hours

Analysis, design and implementation of accounting information systems with a focus on creating effective business processes and internal controls. Students work with enterprise resource planning, ERP, software to deepen their understanding of key concepts. Introduction to retrieving and analyzing data via Structured Query Language (SQL). Enhanced statistical analysis, interpersonal skills and written communications skills are emphasized.

Prerequisite: ACCT 33004; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53020     ADVANCED FINANCIAL ACCOUNTING      3 Credit Hours

(Slashed with ACCT 43020) Conceptual and practical issues surrounding: (1) financial reporting for investment activities of businesses when one firm possesses significant influence or control over another; (2) accounting for international business transactions, including the use of derivatives for hedging foreign exchange risk; and (3) translating foreign currency financial statements of foreign operations. Professional accounting research and written communication skills are emphasized.

Prerequisite: Minimum C grade in ACCT 33012 and ACCT 43031; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53033     INCOME TAXATION II - ENTITY TAXATION      3 Credit Hours

(Slashed with ACCT 43033) Federal taxation of business entities including income taxation of C corporations, partnerships, S corporations and trusts and estates; estate and gift taxation; tax administration and practice. Professional accounting research and written communication skills are emphasized.

Prerequisite: ACCT 43031; and minimum 2.500 overall GPA; and Accounting major; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53034     NONPROFIT ACCOUNTING AUDITING      3 Credit Hours

(Slashed with ACCT 43034) Accounting, financial reporting and auditing issues and techniques that are unique to government and nonprofit entities. Professional accounting research, written communication and ethical decision-making skills are emphasized.

Prerequisite: ACCT 33012; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53043     INTERNAL AUDIT AND FORENSIC ACCOUNTING      3 Credit Hours

(Slashed with ACCT 43043) Course introduces students to the internal audit profession and the internal audit process. Topics include the definition of internal auditing, the International Professional Practices Framework (IPPF), risk, governance and control issues and conducting internal audit engagements. Provides an overview of forensic accounting, including the introduction to fraud in business, the circumstances in which it arises, techniques for preventing, detecting, measuring fraud and the skills necessary to respond and resolve fraud once discovered. Students apply the concepts to analyze cases in internal audit and forensic accounting. Written and oral communication skills are emphasized.

Prerequisite: Minimum C grade in ACCT 43010; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 53087     INTERNATIONAL ACCOUNTING EXPERIENCE      3 Credit Hours

(Slashed with ACCT 43087) Firsthand exposure to international businesses and organizations generally relating to business and specifically relating to accounting and finance. Includes pre-trip orientation sessions, visits to international businesses and organizations, and opportunities for cultural activities.

Prerequisite: Graduate standing; and special approval.

Schedule Type: Field Experience

Contact Hours: 9 other

Grade Mode: Standard Letter

ACCT 53095     SPECIAL TOPICS: ACCOUNTING      3 Credit Hours

(Repeatable for credit) (Slashed with ACCT 43095) Offered periodically with different topics and different faculty involved.

Prerequisite: Graduate standing; and special approval.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63022     PROFESSIONAL ISSUES AND ETHICS IN ACCOUNTING      3 Credit Hours

(Slashed with ACCT 73022) Students investigate issues confronting the accounting profession today by reviewing the past, examining the present and looking into the future. Topics covered include history and characteristics of the profession, regulation of the profession, ethical challenges facing accountants and auditors, fraud and the future of the profession. Professional accounting research and verbal and written communication emphasized.

Prerequisite: Graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63024     INFORMATION TECHNOLOGY AUDIT: CONTROLS AND ANALYTICS      3 Credit Hours

(Slashed with ACCT 73024) Students apply data analytics to the audit of controls and security of accounting information systems. Includes examining the role of the IT audit function and applicable auditing standards; identifying system risks and evaluating controls in Enterprise Resource Planning (ERP) systems. Data analytics, writing and professional ethics are emphasized.

Prerequisite: ACCT 43010; and ACCT 53014; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63025     ANALYSIS AND VALUATION OF BUSINESS USING FINANCIAL STATEMENTS      3 Credit Hours

(Slashed with ACCT 73025) Develops a conceptual framework of how firms generate value and how firm value is captured in financial statements. The role of financial analysts and the regulatory framework in the financial and credit markets are discussed. Students learn how to derive firm value using valuations models and financial statements and non-financial data.

Prerequisite: ACCT 33001 or ACCT 63037; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63030     INTERNATIONAL ACCOUNTING      3 Credit Hours

(Slashed with ACCT 73030) Study of reporting in United States capital markets for domestic and foreign firms; evaluation of differences in accounting, auditing and financial reporting between nations; impact of international operations on accounting for decision making; impact of international financial reporting standards (IFRS). Interpersonal skills emphasized.

Prerequisite: ACCT 33012; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63031     ADVANCED AUDITING THEORY AND PRACTICE      3 Credit Hours

(Slashed with ACCT 73031) Advanced conceptual and practical understanding of audit methodology and role of auditors. Focus on use of professional judgment in applying auditing standards on ethical considerations and on fraud. Review of current trends and developments in the public accounting profession. Written communication and ethical decision making emphasized.

Prerequisite: ACCT 43010; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63032     ACCOUNTING THEORY, HISTORY AND INSTITUTIONS      3 Credit Hours

(Slashed with ACCT 73032) Survey of history of accounting and development of principles, followed by intensive study of theoretical problems related to determination of income and presentation of financial position. Written communication and ethical decision-making skills covered.

Prerequisite: ACCT 33012; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63037     FINANCIAL ACCOUNTING FOR DECISION MAKING      2 Credit Hours

(Slashed with ACCT 73037) In-depth study of financial accounting concepts and basic financial statements. Includes an examination of the significant accounting issues affecting financial reporting and their impact on analysis and interpretation of financial information for decision-making. Course may not be used to fulfill requirements in the Maser of Science in Accounting degree.

Prerequisite: Graduate standing; open only to students declared in the MBA and MA degrees.

Schedule Type: Lecture

Contact Hours: 2 lecture

Grade Mode: Standard Letter

ACCT 63038     MANAGERIAL ACCOUNTING FOR DECISION MAKING      2 Credit Hours

(Slashed with ACCT 73038) An in-depth study of cost accounting concepts and cost behavior for measuring product and service costs, pricing products and services, planning and controlling business operations and making business decisions. Course may not be used to fulfill requirements in the Master of Science in Accounting degree.

Prerequisite: ACCT 63037; and graduate standing; open only to students declared in the MBA and MA degrees.

Schedule Type: Lecture

Contact Hours: 2 lecture

Grade Mode: Standard Letter

ACCT 63042     TAXATION OF CORPORATIONS AND SHAREHOLDERS      3 Credit Hours

An in-depth study of tax law that pertains to corporations and shareholders; corporate formation, distributions, liquidation and reorganization. Tax research primarily through the Internal Revenue Code and Treasury Regulations. Verbal and written communication skills are emphasized.

Prerequisite: ACCT 43031; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63043     TAXATION OF PARTNERSHIPS AND PARTNERS      3 Credit Hours

An in-depth study of formation, operation, termination and liquidation and other special problems of partnerships and S corporations. Tax research primarily through the Internal Revenue Code and Treasury Regulations. Verbal and written communication skills are emphasized.

Prerequisite: ACCT 53033; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63045     TAX RESEARCH AND PLANNING      3 Credit Hours

Introduction to tax research methodology and tax preparer standards, with an emphasis on effectively communicating tax outcomes via written communications.

Prerequisite: ACCT 53033; and graduate standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 63092     INTERNSHIP      3 Credit Hours

(Repeatable for credit) Supervised practical experience with public accounting firm, corporation, governmental or not-for- profit organization. Periodic reports required. Students must have a 3.000 GPA in all attempted ACCT courses to register.

Prerequisite: Minimum C grade in ACCT 33010 and ACCT 33012; and minimum 3.000 overall GPA; and Accounting major; and graduate standing; and special approval.

Schedule Type: Practical Experience

Contact Hours: 9 other

Grade Mode: Satisfactory/Unsatisfactory

ACCT 63093     VARIABLE TITLE WORKSHOP IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) Topic to be determined when a specific course is proposed for a particular term.

Prerequisite: Graduate standing; and special approval.

Schedule Type: Workshop

Contact Hours: 1-3 other

Grade Mode: Satisfactory/Unsatisfactory

ACCT 63098     RESEARCH IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) (Slashed with ACCT 73098) Review of sources, techniques and methodology. Individually selected topic is investigated and reported in formal paper.

Prerequisite: Graduate standing; and special approval.

Schedule Type: Research

Contact Hours: 1-3 other

Grade Mode: Standard Letter

ACCT 73022     PROFESSIONAL ISSUES AND ETHICS IN ACCOUNTING      3 Credit Hours

(Slashed with ACCT 63022) Students investigate issues confronting the accounting profession today by reviewing the past, examining the present and looking into the future. Topics covered include history and characteristics of the profession, regulation of the profession, ethical challenges facing accountants and auditors, fraud and the future of the profession. Professional accounting research and verbal and written communication emphasized.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73024     INFORMATION TECHNOLOGY AUDIT: CONTROLS AND ANALYTICS      3 Credit Hours

(Slashed with ACCT 63024) Students apply data analytics to the audit of controls and security of accounting information systems. Includes examining the role of the IT audit function and applicable auditing standards; identifying system risks and evaluating controls in Enterprise Resource Planning (ERP) systems. Data analytics, writing and professional ethics are emphasized.

Prerequisite: ACCT 43010; and ACCT 53012; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73025     ANALYSIS AND VALUATION OF BUSINESS USING FINANCIAL STATEMENTS      3 Credit Hours

(Slashed with ACCT 63025) Develops a conceptual framework of how firms generate value and how firm value is captured in financial statements. The role of financial analysts and the regulatory framework in the financial and credit markets are discussed. Students learn how to derive firm value using valuations models and financial statements and non-financial data.

Prerequisite: ACCT 33001 or ACCT 63037; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73030     INTERNATIONAL ACCOUNTING      3 Credit Hours

(Slashed with ACCT 63030) Study of reporting in United States capital markets for domestic and foreign firms; evaluation of differences in accounting, auditing and financial reporting between nations; impact of international operations on accounting for decision making; impact of international financial reporting standards (IFRS). Interpersonal skills emphasized.

Prerequisite: ACCT 33012; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73031     ADVANCED AUDITING THEORY AND PRACTICE      3 Credit Hours

(Slashed with ACCT 63031) Advanced conceptual and practical understanding of audit methodology and role of auditors. Focus on use of professional judgment in applying auditing standards, on ethical considerations, and on fraud. Review of current trends and developments in the public accounting profession. Written communication and ethical decision making emphasized.

Prerequisite: ACCT 43010; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73032     ACCOUNTING THEORY, HISTORY AND INSTITUTIONS      3 Credit Hours

(Slashed with ACCT 63032) Survey of history of accounting and development of principles, followed by intensive study of theoretical problems related to determination of income and presentation of financial position. Written communication and ethical decision-making skills covered.

Prerequisite: ACCT 33012; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73037     FINANCIAL ACCOUNTING FOR MANAGERIAL ACTION      3 Credit Hours

(Slashed with ACCT 63037) In-depth study of financial accounting concepts and basic financial statements. Includes an examination of the significant accounting issues affecting financial reporting and their impact on analysis and interpretation of financial information for decision-making.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73038     ACCOUNTING FOR MANAGERIAL ACTION AND EVALUATION      3 Credit Hours

(Cross-listed with ACCT 63038) Review of cost accounting concepts and cost behavior. In depth study of analyzing costs for pricing and product mix decisions activity based cost systems budgeting planning and control issues methods of remaining competitive in a global environment compensation issues.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 73093     VARIABLE TITLE WORKSHOP IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) Topic be determined when a specific course is proposed for a particular term.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Workshop

Contact Hours: 1-3 other

Grade Mode: Satisfactory/Unsatisfactory

ACCT 73098     RESEARCH IN ACCOUNTING      1-3 Credit Hours

(Repeatable for credit) (Slashed with ACCT 63098) Review of sources, techniques and methodology. Individually selected topic is investigated and reported in formal paper.

Prerequisite: Accounting major; and doctoral standing.

Schedule Type: Research

Contact Hours: 1-3 other

Grade Mode: Standard Letter-IP

ACCT 83031     AUDITING ISSUES      3 Credit Hours

Course provides doctoral students with an opportunity to broaden their understanding of financial and operational auditing theory and research.

Prerequisite: ACCT 43010; and doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 83033     MANAGERIAL ACCOUNTING ISSUES      3 Credit Hours

Course provides an opportunity to survey major research topics in managerial accounting. Students develop a sound conceptual basis for reading, interpreting, analyzing, criticizing and conducting scholarly research on managerial accounting issues. Reading list includes research papers from various managerial accounting research areas and research methods.

Prerequisite: Doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 83037     FINANCIAL ACCOUNTING ISSUES      3 Credit Hours

Course focuses on theoretical, analytical and empirical research in financial accounting and reporting. Emerging issues in financial accounting and reporting are examined.

Prerequisite: Doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 83038     BASIC ACCOUNTING RESEARCH METHODOLOGY      3 Credit Hours

Course introduces students to basic concepts in accounting research and to the application of research methods in various accounting areas (e.g., financial, managerial, auditing and information systems).

Prerequisite: Doctoral standing.

Schedule Type: Lecture

Contact Hours: 3 lecture

Grade Mode: Standard Letter

ACCT 83091     SEMINAR-SELECTED ACCOUNTING TOPICS      3 Credit Hours

(Repeatable for credit) Topics vary with each offering.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Seminar

Contact Hours: 3 other

Grade Mode: Standard Letter

ACCT 83098     RESEARCH IN ACCOUNTING      3 Credit Hours

Students develop and present a paper on an original accounting research topic under the supervision of faculty members. May extend beyond the semester.

Prerequisite: Doctoral standing; and special approval.

Schedule Type: Research

Contact Hours: 3 other

Grade Mode: Standard Letter