Course Descriptions

This course is a continuation of Intermediate Financial Accounting I. Covers selected accounting items with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders equity and earnings per share. Prerequisite: ACCT 5325 or equivalent.

3 Credits

Classroom/Online

Focuses on the basic theories and practices of individual income taxation. Involves hands-on experience in preparing individual tax returns and research projects. Prerequisite: ACCT 5323 or ACCT 6300 or equivalent. 

3 Credits

Classroom/Online

Studies the manual and automated records, documents, procedures, and controls used in accounting systems. Course content emphasis is on the use of technology in financial accounting, decision-making, and auditing. Prerequisite: ACCT 5323 or ACCT 6300, or equivalent.

3 Credits

Classroom

Focuses on an audit of financial statements used for external reporting. Topics also covered include professional ethics, internal and operational auditing, assurance services, attestation services, GAAS and the Fundamental Principles, financial statement assertions, business cycles, COSO, current business events, and Sarbanes-Oxley issues. Prerequisite: ACCT 5326 and ACCT 5350.

3 Credits 

Classroom

Focuses on the analysis of statements including shareholders’ equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, and economic value. Prerequisites: FINA 6305 or ACCT 5325.

3 Credits

Classroom

Encompasses the study of federal income tax laws for corporations, partnerships, gifts, estates, and trusts. Topics include a detailed examination of corporate and partnership formation, income taxation, and income distribution from a variety of taxable entities. Prerequisite: ACCT 5330.

3 Credits 

Classroom

Develops a framework for addressing ethically challenging situations in management and synthesizing the individual’s personal values with sound management practice.  The course offers an integration of ethical reasoning, objectivity, independence, and other core values into the development of accounting professionals.  Formerly BUAD 6390.

3 Credits

Classroom

Provides an in-depth coverage of financial reporting topics including: business combinations, partnerships, foreign currency transactions, governmental and not-for-profit accounting. Prerequisite: ACCT 5326.

3 Credits

Classroom

 This course is taken in the last semester
and designed to integrate earlier coursework. Under the guidance of the professor, each student completes a series of papers solving complex accounting and reporting issues in financial and managerial accounting, tax and auditing. Research and writing is a fundamental component of the course. Approval is required to enroll. This course is only available in the Fall and Spring trimesters. This course is open only to MS students in Accounting. Prerequisites: ACCT 5326, ACCT 5330 and ACCT 5360.

3 Credits

Classroom

Focuses on developing skills relevant to effective written and oral communication in applied business contexts. Practice skills in technical and commercial writing, electronic communications, visual/graphic presentation, interviewing and information gathering, and expository, persuasive, and extemporaneous speaking. Applications are drawn from corporate summaries and reports, accounting statements and opinions, and managerial, employment, public relations and marketing communications.

3 Credits

Classroom