Accountancy and Information Systems

ACCT 501. Seminar in Accounting Issues. 3 Credits.

Addresses current issues in accounting and develops appropriate professional judgment through researching and applying accounting standards. Written communication is emphasized. Prerequisite: Permission of MAcc director. F,S.

ACCT 502. Financial Reporting and Decision Making. 3 Credits.

This course provides an overview of financial accounting terminology and concepts, financial statements, and the financial reporting process. Emphasis is placed on the decision usefulness of financial statement information and the financial reporting process as a means of communicating information about firms. Prerequisite: Successful completion of Ivy Software's "Business Math and Statistics-Graduate" self-paced course or demonstrated equivalent competencies. F,S.

ACCT 503. Advanced Financial Accounting. 3 Credits.

Accounting for inter-corporate investments, business combinations, and other advanced financial accounting topics. Prerequisite: Permission of MAcc Director. F,S.

ACCT 504. Seminar in Auditing. 3 Credits.

Expands understanding of the auditing function and provides a framework for analyzing contemporary auditing and assurance issues. Prerequisite: Permission of MAcc Director. F.

ACCT 506. Accounting Systems. 3 Credits.

This course examines business processes and controls within the context of enterprise resource planning systems (ERP), with an emphasis on the financial cycle. Prerequisite: Permission of MAcc Director. S.

ACCT 508. Fraud Examination. 3 Credits.

Focuses on understanding types of fraud as well as collecting and evaluating evidence relating to preventing and detecting frauds. Evidence gathering methods will include the examination of documents, publicly available information, and standard practices for interviews and interrogations. Prerequisite: ACCT 405 or equivalent. On demand.

ACCT 509. Accounting Information for Decision and Control. 3 Credits.

Management accounting concepts and their application in internal planning, control, and decision-making. Prerequisite: ACCT 502, ACCT 522, ACCT 200, or completion of Ivy Software's "Financial Accounting Cycle with Supplements" online bootcamp course. F,S.

ACCT 510. Taxation of Individuals. 3 Credits.

This graduate-level course covers federal taxation of individuals. Prerequisite: Permission of MAcc Director. F.

ACCT 511. Federal Taxation 1. 3 Credits.

This graduate-level course is a first course in federal taxation, covering both federal taxation of individuals and businesses. Prerequisite: Permission of MAcc Director. S.

ACCT 512. Accounting for Governments & Nonprofits. 3 Credits.

This course covers accounting for governmental and nonprofit entities, including fund accounting. Prerequisite: Permission of MAcc Director. S.

ACCT 513. Data Analytics in Accounting and Financial Reporting. 3 Credits.

This course prepares students to address business problems support decision decisions through data analysis. Students will develop an intuitive understanding of the concepts, advanced theories, and tools for data analytics. Programing techniques including Python and R are applied to data analytics. Machine learning, data visualization, and RPA (Robotic Process Automation) in accounting are introduced. Prerequisite: ECON 210 or any other statistics or econometrics course. F.

ACCT 517. Graduate Service Learning in Accounting with VITA. 2-3 Credits.

Uncompensated graduate service learning experience preparing income tax returns, under supervision of an accountancy faculty member, for taxpayers qualifying for the IRS VITA program. Students will research technical taxation issues, as they arise, in the IRS tax code. Students must also complete IRS individual tax return preparation training and pass a related IRS exam. Students will have opportunities to pursue advanced training including preparation of tax returns for international students. Students may take on leadership roles in the VITA tax preparation site operation. Repeatable to 6.00 credits. S.

ACCT 521. Financial Accounting I. 3 Credits.

This is a first course in financial accounting for graduate students that has a preparer orientation, but also provides a foundation for analyzing financial statements. Specific content focuses on assets and current liabilities as well as the formats and uses of the primary financial statements. Prerequisite: Permission of MAcc Director. F,S,SS.

ACCT 522. Financial Accounting II. 3 Credits.

This is the second course in the financial accounting sequence for graduate students. The course has a preparer orientation, but also provides a foundation for analyzing financial statements. Prerequisite: ACCT 521 or Permission of MAcc Director. F,S,SS.

ACCT 523. Financial Accounting III. 3 Credits.

This course is part of the graduate financial accounting sequence. The course has a problem-solving orientation, and involves the application of accounting principles to complex transactions and topics including deferred taxes, leases, and pensions. Prerequisite: ACCT 522 or permission of the Director of the Master of Accountancy program. F,S,SS.

ACCT 525. Audit & Assurance Services. 3 Credits.

Examines the role that assurance services play in improving the quality of information and its usefulness for decision making. Materiality and risk assessment are considered along with processes and controls in relation to financial statement audits. Prerequisite: ACCT 522 and ACCT 506, or Permission of MAcc Director. S.

ACCT 527. IT Governance and Audit. 3 Credits.

This course introduces topics related to information technology governance and audit, and their roles in internal control and risk management in accounting. Prerequisite: Admission into the Master of Accountancy program or permission of the Director of the Master of Accountancy program. On demand.

ACCT 560. Personal Accountability & Ethics. 3 Credits.

Examines foundations of ethical behavior with an emphasis on personal accountability. Issues, regulations, and cases relevant to accountants and auditors are examined. Approaches for dialogue in the context of ethical issues are introduced. Includes a service project component. Prerequisite: Permission of MAcc Director. On demand.

ACCT 561. Accounting Ethics and Leadership. 3 Credits.

Accounting professionals have a special role in assuring the quality of financial reports, and in conveying useful information to stakeholders throughout society. Identifying, and being able to effectively respond to, ethical issues are important skills for accounting professionals. This course explores the concepts of ethical thinking, professional behavior, integrity, and independence, as well as specific principles as identified in the Codes of Professional Conduct. The ethical tone of an organization is set by its leaders, and thus an understanding of leadership, and how managers can effectively lead others in a responsible manner, is important to understand from both the perspective of being a leader, and working with leaders in an organization. Prerequisite: Admission into the Master of Accountancy program or permission of the Director of the Master of Accountancy program. F,S,SS.

ACCT 575. Special Topics. 3 Credits.

Specific topic will vary from offering to offering at the discretion of the department. Prerequisites and/or corequisites may be required depending upon the special topic selected. Course may be repeated up to a total of nine credits with permission of department. Prerequisite: Permission of department. Repeatable to 9.00 credits.

ACCT 590. Contemporary Readings in Accounting. 2 Credits.

Review of outstanding monographs and other writings in the field of accounting.

ACCT 591. Accounting Research. 1-6 Credits.

Individual student projects designed to develop skills in accounting research. On demand.

ACCT 592. Research in Federal Tax. 1-4 Credits.

Research in Federal Income Tax with emphasis on corporations and shareholders. Prerequisite: ACCT 411 or equivalent. Repeatable to 4.00 credits. On demand.

ACCT 593. Research in Business Law. 1-4 Credits.

Individual projects designed to develop basic skills in legal research. On demand.

ACCT 597. Graduate Accounting Internship. 1-6 Credits.

Compensated work experience in various areas of accounting. Must follow processes and meet internship requirements of the Department of Accountancy and CoBPA. Prerequisite: Permission of MAcc Director. Repeatable to 6.00 credits. S/U grading. F,S,SS.

ACCT 996. Continuing Enrollment. 1-12 Credits.

Repeatable. S/U grading.

ACCT 997. Independent Study. 2 Credits.

The independent study requires the student to investigate a topic in accounting and to prepare a formal report satisfactory to the MAcc Program Director.

ACCT 998. Thesis. 1-15 Credits.


Undergraduate Courses for Graduate Credit 

ACCT 309. Accounting Information Systems. 3 Credits.

The application of systems design and use from the accountant's perspective. Coverage includes computerized and manual accounting systems, elements of internal control, flowcharting, and the interface of accounting and management information systems. Prerequisite: ACCT 301. F,S.

ACCT 312. Fund Accounting. 3 Credits.

Financial accounting, control, and reporting for governmental and not-for profit entities. Prerequisite: ACCT 201. S.

ACCT 320. Cost Accounting. 3 Credits.

Principles and techniques used to account for and analyze costs incurred to produce products or services. Prerequisite: ACCT 201. Prerequisite or Corequisite: ACCT 300. F,S.

ACCT 401. Advanced Accounting. 3 Credits.

Special problems in accounting including consolidated statements, partnerships, and foreign exchange. Prerequisite: ACCT 302; Junior or Senior Standing; declared CoBPA majors only. F,S.

ACCT 405. Assurance Services. 3 Credits.

Explores methods of improving the quality of information or its context for decision makers. Examples include assurances on the reliability of financial statements, the processes and controls used to manage and operate businesses, assertions and agreements made to third parties, and regulatory compliance. Prerequisite: ACCT 302, ACCT 309, and ECON 210. F,S.

ACCT 406. Independent Assurance. 3 Credits.

Auditing and assurance theory as applied by independent accountants. Prerequisite: ACCT 405 or consent of instructor; declared CoBPA majors only. S.

ACCT 410. Federal Individual Income Tax. 3 Credits.

Federal income tax relating to individuals to include the more complex tax situations. A computerized individual income tax preparation is used as a part of the course. Prerequisite: ACCT 201. F,S.

ACCT 411. Foundations of Federal Taxation. 3 Credits.

Foundations of federal income tax relating to both individuals and business entities. Prerequisite: ACCT 302. F,S.

ACCT 416. Business Law for Accountants. 3 Credits.

Both foundational and advanced topics in business law relevant for the practice of public accountancy including agency law, contracts, negotiable instruments, ethics, legal representation in business, and the impact of selected governmental regulations on businesses. Prerequisite: Declared CoBPA majors or students admitted to the Master of Accountancy program, only. F,S,SS.

LEAD 400. Advanced Leadership. 3 Credits.

An in-depth analysis of the applications of leadership skills in a variety of contexts, including an experiential analysis of self (and others) as a leader within context. Students will demonstrate creative and critical thinking about leadership, communicate effectively in oral and written format, and apply networking concepts and leadership skills in an applied setting. Prerequisite: LEAD 101, completion of one ethics course, and enrollment in the minor. S.