May 19, 2024  
2019-2020 Graduate Catalog 
    
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2019-2020 Graduate Catalog [ARCHIVED CATALOG]

Courses

 

Accounting
  

  • ACCT 516 - Seminar-Intermediate Topics (3cr.)

    Credit(s): 3
    INTERMEDIATE TOPICS
    Component: Lecture
    Provides a foundation for knowledge as professional accountants in intermediate financial accounting topics under US GAAP. Material included goes beyond the basics for analyzing and recording advanced accounting transactions.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
  

  • ACCT 567 - Seminar (1 to 6cr.)

    Credit(s): 1-3
    SEMINAR
    Component: Lecture
    Repeatable for Credit: Y Allowed Units: 99 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 602 - Big Data Technologies (3cr.)

    Credit(s): 3
    BIG DATA TECHNOLOGIES
    Component: Lecture
    Exposes students to the different phases of big data projects: discovery, collection, enrichment, analysis, and decision making. Students learn how to actually implement Big Data solutions.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    Course Typically Offered: Fall and Spring
  

  • ACCT 605 - Current Issues In Management Information Systems (3cr.)

    Credit(s): 3
    CURRNT ISSUES IN MNGMT INF SYS
    Component: Lecture
    Addresses current information technology challenges in today’s business environment. Although content will constantly change to reflect current technology and emerging issues, topics include: big data, openness in today’s information systems, the cloud computing environment, the role of XML, digital financial reporting, ERP and Web services, the interoperability of information systems, and the Resource Description Framework.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    Crosslisted: May be crosslisted withMISY 605  RESTRICTIONS: Open to business and accounting students only.
    Course Typically Offered: Fall
  

  • ACCT 610 - Financial Reporting I (2cr.)

    Credit(s): 2
    FINANCIAL REPORTING I
    Component: Lecture
    This course is part 1 of a 3 course series that builds upon topics covered in introductory financial accounting. Included in the series are more complex issues of corporate reporting theory. Part I covers the conceptual framework, financial statement preparation, and valuation.
    Allowed Units: 2 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT207 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 611 - Financial Reporting II (2cr.)

    Credit(s): 2
    FINANCIAL REPORTING II
    Component: Lecture
    Part 2 of a 3-course series that builds upon topics covered in introductory financial accounting. Included in the series are more complex issues of corporate reporting theory. Part II covers short-term liabilities, contingencies, investments, long-term liabilities, stockholders? equity; dilutive securities and earnings per share calculations.
    Allowed Units: 2 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 610  or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 612 - Financial Reporting III (2cr.)

    Credit(s): 2
    FINANCIAL REPORTING III
    Component: Lecture
    This course is part 3 of a 3-course series that builds upon topics covered in introductory financial accounting. Included in the series are more complex issues of corporate reporting theory. Part III covers revenue recognition, accounting for income taxes, pensions and leases, accounting changes and error analysis, statement of cash flows, and disclosure requirements.
    Allowed Units: 2 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 611   or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 613 - Federal Taxation of Income and Property Transactions (3cr.)

    Credit(s): 3
    FED TAX OF INC AND PROP TRANS
    Component: Lecture
    Federal tax course for MS in Accounting students who have not had an equivalent undergraduate course in federal taxation. Covers income and expense recognition, tax accounting periods and method, individual tax provisions, tax credits, and property transactions.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    RESTRICTIONS: Not open to undergraduate students majoring in accounting.
  

  • ACCT 614 - Advanced Federal Taxation (3cr.)

    Credit(s): 3
    ADVANCED FEDERAL TAXATION
    Component: Lecture
    Introduces master’s student to techniques and tools of technical tax research. Advanced federal tax concepts including income taxation of corporations, partnerships, estates, and trusts as well as wealth transfer taxes (Estate and Gift Tax).
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT413 or comparable undergraduate accounting course.
    Course Typically Offered: Spring
  

  • ACCT 615 - Advanced Financial Reporting (3cr.)

    Credit(s): 3
    ADVANCED FINANCIAL REPORTING
    Component: Lecture
    Coverage includes the remaining topics required for the Financial Accounting and Reporting (FAR) section of the CPA exam. These topics include: partnerships, business combinations, foreign currency transactions, and governmental/not for profit accounting.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 612  or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 617 - Auditing, Ethics, and Professional Responsibility (3cr.)

    Credit(s): 3
    AUDIT, ETHICS, AND PROF RESP
    Component: Lecture
    Introduction to the basic concepts underlying assurance and auditing services. Explores the judgment required of the auditor as a professional in a changing and demanding legal, ethical, and business environment. The emphasis will be on understanding why and how audits are performed. Critical evaluation of auditing issues and development of oral and written communication skills will also be emphasized.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 612  or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 618 - Estate Planning (3cr.)

    Credit(s): 3
    ESTATE PLANNING
    Component: Lecture
    Focuses on the efficient conservation and transfer of wealth. Studies the legal, tax, financial, and non-financial aspects of this financial planning process, covering topics such as trusts, wills, probate, advance directives, gift planning, wealth transfers, and related taxes.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT350 or ACCT352 or equivalent.
  

  • ACCT 620 - Theory of External Reporting and Applications (3cr.)

    Credit(s): 3
    THEORY OF EXTERNAL REPORTING
    Component: Lecture
    Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT316
    Course Typically Offered: Spring
  

  • ACCT 633 - Internal Auditing (3cr.)

    Credit(s): 3
    INTERNAL AUDITING
    Component: Lecture
    Covers internal audit from a broad perspective and the important role in today’s companies. Topics include: Governance, Ethics, Business Processes, Risk Assessments, Controls, and Information Technology.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    Course Typically Offered: Fall
  

  • ACCT 653 - Business Law for Accountants (3cr.)

    Credit(s): 3
    BUSINESS LAW FOR ACCOUNTANTS
    Component: Lecture
    Formation, use and performance of contracts, including both Common Law and the Uniform Commercial Code (Article 2, Sales). Other topics include product liability, negotiable instruments and accountants’ legal liability. Covers variety of areas of law, including agency, partnerships, corporations, unfair competition, debtor-creditor relationships, bankruptcy, secured transactions, real and personal property, wills and trusts.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT207 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.
  

  • ACCT 657 - Legal Issues for Entrepreneurs (3cr.)

    Credit(s): 3
    LEGAL ISSUES FOR ENTREPRENEURS
    Component: Lecture
    Explores important legal issues faced by entrepreneurs as they put their ideas into action. Topics are sequenced to mirror the entrepreneurial process, beginning with pre-startup issues like partnership agreements and intellectual property, continuing to entity formation, governance and ownership issues, and ending with emerging growth and exit transactions.
    Repeatable for Credit: N Allowed Units: 99 Multiple Term Enrollment: N Grading Basis: Student Option
    Crosslisted: Crosslisted with ENTR 657 .
  

  • ACCT 666 - SPECIAL PROBLEM (1 to 12cr.)

    Credit(s): 1-12
    SPECIAL PROBLEM
    Component: Independent Study
    Repeatable for Credit: Y Allowed Units: 99 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 667 - SEMINAR (1 to 12cr.)

    Credit(s): 1-12
    SEMINAR
    Component: Lecture
    Repeatable for Credit: Y Allowed Units: 99 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 800 - Financial Reporting and Analysis (3cr.)

    Credit(s): 3
    FINANCIAL REPORTING & ANALYSIS
    Component: Lecture
    Surveys concepts underlying financial accounting and external reporting. Provides an understanding of accounting methods, standards, and terminology so that students can interpret and evaluate financial statements. Students are encouraged to participate in class and group discussions involving contemporary investment issues and decisions.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    RESTRICTIONS: Not open to M.S. in Accounting students.
  

  • ACCT 801 - Management Accounting and Control (3cr.)

    Credit(s): 3
    MGT ACCOUNTING AND CONTROL
    Component: Lecture
    Examines the use and impact of accounting information on decision making and strategic choice and on the role of information in organization control.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 620  or equivalent and FINC 850 .
    Course Typically Offered: Fall and Spring
  

  • ACCT 804 - Database Design and Implementation (3cr.)

    Credit(s): 3
    DATABASE DESIGN & IMPLEMENT
    Component: Lecture
    Introduces the fundamentals of modern database concepts. Covers relational database design and implementation techniques, as well as the current relational database standard - the structured query language (SQL). Explore advanced topics such as big data analytics.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    Crosslisted: May be crosslisted with MISY 804 . RESTRICTIONS: Open to business and accounting graduate students only.
    Course Typically Offered: Fall
  

  • ACCT 806 - Object-oriented Systems Analysis, Design and Implementation (3cr.)

    Credit(s): 3
    OBJ ORIENT SYS ANALYSIS & IMP
    Component: Lecture
    Explores the management, organizational and technical challenges of developingsystems. Analyzes business processes within a data-driven developmentmethodology. Students will elicit requirements, weigh alternatives and designand implement solutions. Data, process and object modeling will be covered.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    Crosslisted: May be crosslisted with MISY 806 . PREREQ: ACCT 804   RESTRICTIONS: Open to Master Students in Information Systems & Technology Management, Accounting, and MBA majors with a concentration in Information Technology.
    Course Typically Offered: Spring
  

  • ACCT 810 - Theory of External Reporting (3cr.)

    Credit(s): 3
    THEORY OF EXTERNAL REPORTING
    Component: Lecture
    Study of contemporary models of accounting for information users external to the firm. Includes an examination of the institutional environment and the impact of the institutions on the development of accounting theory and practices.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT316
    Course Typically Offered: Fall and Spring
  

  • ACCT 817 - Information Technologies Audit (3cr.)

    Credit(s): 3
    IT AUDIT
    Component: Lecture
    Analysis of current and prospective developments in professional auditing. Topics include auditing computerized systems and the use of statistical sampling by the auditor.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT417
    Course Typically Offered: Spring
  

  • ACCT 820 - Financial Statement Analysis (3cr.)

    Credit(s): 3
    FINANCIAL STATEMENT ANALYSIS
    Component: Lecture
    Examines contemporary aspects of financial statement analysis such as the supply and demand for accounting information, statistical properties of accounting numbers and the impact of information on securities prices.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 620  or ACCT316.
    Course Typically Offered: Fall and Spring
  

  • ACCT 840 - Contemporary Issues in Accounting (3cr.)

    Credit(s): 3
    CONTEMPORARY ISSUES/ACCOUNTING
    Component: Lecture
    Selected problems of current interest to the accounting profession.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT316 and ACCT327 RESTRICTIONS: Requires permission of instructor.
  

  • ACCT 866 - SPECIAL PROBLEM (1 to 12cr.)

    Credit(s): 1-12
    SPECIAL PROBLEM
    Component: Independent Study
    Repeatable for Credit: Y Allowed Units: 99 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 867 - SEMINAR (1 to 12cr.)

    Credit(s): 1-12
    SEMINAR
    Component: Lecture
    Repeatable for Credit: Y Allowed Units: 99 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 868 - Research (1 to 6cr.)

    Credit(s): 1-6
    RESEARCH
    Component: Independent Study
    Repeatable for Credit: Y Allowed Units: 6 Multiple Term Enrollment: Y Grading Basis: Student Option
  

  • ACCT 883 - International Accounting (3cr.)

    Credit(s): 3
    INTERNATIONAL ACCOUNTING
    Component: Lecture
    Describes functions of international accounting: foreign currency transactions, financial statement translation, inflation, auditing, and taxation. Comparative approach is stressed. Current issues are covered as appropriate.
    Repeatable for Credit: N Allowed Units: 3 Multiple Term Enrollment: N Grading Basis: Student Option
    PREREQ: ACCT 620  or ACCT316.
    Course Typically Offered: Spring