505. Accounting and Auditing in the Public/Nonprofit Sector.
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Lecture 3 hours; 3 credits. Pre- or corequisite: Acct 201,202 and senior standing. Standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered as well as exposure to other types of auditing, such as operational and compliance auditing. |
511. Financial Auditing.
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Lecture 3 hours; 3 credits. Pre- or corequisite: ACCT 317 and senior standing. Standards and ethics of the public accounting profession, generally accepted auditing standards, and public reporting are covered as well as exposure to other types of auditing, such as operational and compliance auditing. |
522. Advanced Taxation
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Lecture 3 hours; 3 credits. Prerequisites: ACCT 301-302 and 321 and senior standing. Federal income tax laws as applied to partnerships, corporations, and estates, trusts and gifts. |
523. Operational Auditing
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Lecture and discussion 3 hours; 3 credits. Pre- or corequisites: ACCT 201-202 or 601, ACCT 317 or permission of the instructor, and senior standing. Standards, ethics, compliance and operational auditing of the internal auditing profession as well as exposure to financial auditing. |
550. International and Advanced Accounting Issues
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Lecture 3 hours; 3 credits. Prerequisites: ACCT 301-302 and senior standing or permission of the chief departmental advisor. The study of accounting for international operations and business combinations. |
| 601. Accounting for Managers |
Lecture 4 hours; 4 credits. An introduction to both financial and management accounting. Focuses on preparation and analysis of company financial statements. Emphasis is on the accounting concepts and procedures used in the planning and control of business operations. |
| 613. Managerial Accounting and Control for Engineers |
Lecture 3 hours; 3 credits. Prerequisite: admission to the master's in engineering management program or permission of the instructor. Introduction to concepts and principles associated with financial, cost and managerial accounting as they apply to engineering management. |
626. Corporate Financial Planning: A Global Perspective
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 601 or equivalent. Financial accounting and reporting problems faced by national and multinational corporations in reporting financial information to external users in a global economy. |
627. Operational Cost Control
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 601 or equivalent. Covers cost concepts and analysis in both a manufacturing and service operational environment. Provides an introduction to activity based costing and standard cost systems, methodology for measuring productivity changes and cost of quality and measurement and control of operating performance. |
| 628. Financial Analysis in the Public Sector. |
Lecture 3 hours; 3 credits. Prerequisite: ACCT 601 or permission of the instructor. Advanced concepts associated with financial analysis in the public sector with emphasis on generally accepted accounting principles and financial reporting. |
631. Seminar in Auditing
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 411 or equivalent. Advanced concepts associated with the public accounting profession, generally accepted auditing standards and public accounting reporting are emphasized. |
632. Seminar in Financial Accounting
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Lecture 3 hours; 3 credits. Prerequisites: ACCT 301, 302, 311, 411, or equivalent courses. The course presents a case-oriented study of the applicability of accounting standards to complex commercial transactions through the use of the seminar format. |
637. Seminar in Management Accounting
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Lecture 3 hours; 3 credits. Prerequisites: ACCT 311 and 627. This course is the capstone course for study of management accounting. It includes a review of management accounting practices and focuses on the information generated and the analytical techniques employed by the management accountant. |
640. Legal Environment of Accounting
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Lecture 3 hours; 3 credits. Prerequisite: a basic law course. An intensive course in legal aspects which have an impact on business decisions. It includes discussions of ethics considerations in the choice of various legal alternatives which could be pursued. |
TAX 650. Tax Research
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 321 or 420. Crosslisted with ACCT 635. Provides in-depth study of tax research methodology. Includes tax questions, locating and assessing potential authority, and communicating research results. Introduction to computer-assisted tax research. |
| 668. Accounting Internship. 1-3 credits |
Prerequisite: permission of the departmental chair. The course is a practicum in the profession of accounting where theories, concepts, and financial management techniques are applied in a business environment. |
| 693. Selected Topics in Accounting |
3 credits. Prerequisites: permission of the chair of the Department of Accounting and the graduate program director, and an established B average in graduate work. Study designed for students who have had one of the required courses waived or for students desiring additional work in an area of particular interest in accounting. |
720. Seminar in International Accounting
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 632 or equivalent. This course deals with the accounting information needed by global enterprises for external reporting and for the management of those enterprises. It also includes a survey of accounting standards and practices in selected countries. |
727. Strategic Cost Management
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Lecture 3 hours; 3 credits. Prerequisite: ACCT 627 or equivalent. This course covers the development and use of the relevant cost information essential for the formulation and execution of business strategies. It focuses on the advanced costing concepts being used by businesses to develop world-class performance and achieve strategic objectives in both manufacturing and service environments. |
