601 Financial Analysis (3)
Concepts of financial and industry analysis with emphasis on evaluation of corporate performance and financial strength.
605 Accounting Theory and Practice I (3)
Conceptual framework of financial accounting, cash flows, financial statements, cash, receivables, inventories, property, plant, and equipment, intangibles, revenue recognition. PREQ: 275 or equivalent.
615 Accounting Theory and Practice II (3)
Liabilities, stockholders' equity, investments, income taxes, pensions, leases, accounting changes, and disclosure issues. COREQ: 605.
616 Accounting Theory and Practice III (3)
Consolidated financial statements, international accounting, not-for-profit accounting, and advanced issues. PREQ: 615.
620 Income Tax Theory and Applications (3)
Federal income tax theory and research; corporations, partnerships, sub-S corporations, LLCs and LLPs, estates and trusts; advanced property transactions including tax-deferred exchanges, conversions and recapture. PREQ: 355 or equivalent.
625 Advanced Accounting Information Systems (3)
Hands-on emphasis, including accounting software comparison and selection, database theory and application, and web development. Current technology issues and impact on accounting profession are covered. PREQ: Admission to the M.Ac., MBA, or MPM program.
640 Auditing (3)
Standards and principles of internal and external auditing, regulatory agency promulgations, and application of the standards and principles to preparation of auditing opinion. PREQ: 615.
651 Managerial Accounting (3)
Concepts underlying financial reports, management applications of cost, and accounting measurement. PREQ: MBA 500 or equivalent.
662 Taxation and Business (3)
Tax laws affecting business decisions involving capital expenditures; timing of income and expenditures; alternative financing.
682 Research Project in Accounting (3, R6)
PREQ: Detailed project proposal must be approved by department head and director, graduate programs in business.
683 Accounting Internship (3, 3, 3)
684 A full-time work situation providing in-depth experience in accounting practices. S/U grading.
685 PREQ: Permission of internship coordinator and either undergraduate degree in accounting or completion of 9 hours of graduate level accounting courses with a 3.0 GPA minimum.
693 Topics in Accounting (1-3, R6)
PREQ: Permission of department head and director, graduate programs in business.
779 Continuing Research - Non-Thesis Option (1, R10)
See Policy on Completion of Thesis and Dissertation found in the Admissions and Degree Requirements Section of the graduate catalog. These hours will not count toward fulfilling degree requirements. PREQ: Must NOT be enrolled in a thesis program. S/U grading.
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Last updated: 3/30/2005.
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