ACCTNG 5501      Finance Performance & Assessment
This course covers the fundamentals of financial reporting systems. The material is presented from a user perspective. This approach is intended to prepare students to use accounting information and will not necessarily result in students understanding the process used to record accounting transactions. Material is presented in a manner that emphasizes how accounting information is used for decision making.
Credits: 1.5 hours
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ACCTNG 5517      Survey Of Accounting
An overview of financial and managerial accounting. The course introduces the various reports that are used by stockholders, creditors, and managers to assess company performance and evaluate financial health. In addition, techniques are presented that assist firm managers in planning, control, and decision-making activities.
Credits: 3 hours
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ACCTNG 5550      Accounting Information Systems
This course examines a number if systems employed to process accounting information, the internal control activities typically used in each system, and associated documentation tools. Prerequisites: MIS 202 and ACCTNG 310
Credits: 3 hours
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ACCTNG 5556      Cost Management
A study of the principles and techniques of cost accounting with emphasis on the structure of cost accounting systems and the processing, summarizing, and reporting of cost information. Topics include various issues relevant for manufacturing and service organizations, and introduction of situations that requires the application of cost information to managerial settings. Prerequisite: ACCTNG 5517 or equivalent. NOT open to students who have completed ACCTNG 307 or equivalent.
Credits: 3 hours
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ACCTNG 5557      Introduction To Income Taxation
An investigation of the structure of federal, state, and local taxation, along with an examination of the impact of taxes on the management decision process. Prerequisite: ACCTNG 5517 or equivalent. NOT open to students who have completed ACCTNG 408 or equivalent.
Credits: 3 hours
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ACCTNG 5558      Financial Accounting Theory
A study of the theory and practice of financial accounting with emphasis upon financial statement preparation and analysis of asset, liability, and equity measurement. Prerequisite: ACCTNG 310 or ACCTNG 5517 or equivalent.
Credits: 3 hours
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ACCTNG 5559      Advanced Financial Accounting Theory
A study of advanced topics in financial accounting. Topics include business combinations and financial statement consolidation theory and practice. Prerequisite: ACCTNG 311 or equivalent.
Credits: 3 hours
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ACCTNG 5560      Introduction To Auditing And Accounting Systems
Fundamentals underlying the design of accounting systems and the processing of accounting data. Current auditing standards and procedures are extensively investigated, with emphasis on the nature of internal control, audit evidence,and audit reports. Prerequisites: ACCTNG 5558 or equivalent. Not open to students who have completed ACCTNG 405 or equivalent.
Credits: 3 hours
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ACCTNG 5561      Personal Financial Planning
A study of the personal financial planning process and environment, with the goal of training participants to prepare integrated financial plans. Topics addressed include an overview of insurance, retirement, investments, debt management, tax issues, estate planning and professional ethics. Prerequisite: ACCTNG 5517 or equivalent.
Credits: 3 hours
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ACCTNG 5562      Financial Statement Analysis
A look at financial statements prepared by corporations for external use. The course provides students with the ability to organize, summarize, and understand corporate financial data for use in decision making. The subject matter should be especially useful for students considering careers in accounting, finance and financial services, and law. Prerequisite: ACCTNG 5517 or equivalent.
Credits: 3 hours
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ACCTNG 5565      Advanced Accounting Systems
An in-depth analysis of various contemporary issues in accounting information systems. Prerequisite: ACCTNG 350 or its equivalent or permission of instructor.
Credits: 3 hours
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ACCTNG 5567      Information Systems Control And Audit
A study of the theory and practices employed to provide a secure computing environment. Potential threats to information systems as well as controls designed to counter those threats are emphasized. Prerequisite: One previous graduate course in accounting systems, management information systems, or computer science, or permission of the instructor.
Credits: 3 hours
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ACCTNG 5569      Information Systems Consulting
An application of systems concepts to the evaluation of information systems of local organizations. Student teams will analyze, document and make recommendations for the improvement of these systems, and will communicate their findings via written reports and oral presentations. Prerequisite: One graduate information systems course or permission of instructor.
Credits: 3 hours
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ACCTNG 5570      Fraud Auditing
This course is designed to provide students with an understanding of accounting-based fraud and the fraud audit process. This course will examine fraud risks and ways to manage, prevent, and detect the occurrence of fraud.Prerequisites: ACCTNG 405 or equivalent.
Credits: 3 hours
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ACCTNG 5571      Individual Tax Problems
A study of substantive issues relating to individual taxation using the Internal Revenue Code and Regulations as sources. Topics include a detailed study of current issues such as alternative minimum tax, passive losses, and employee business expenses. Prerequisite: ACCTNG 5557 or equivalent or concurrent enrollment in ACCTNG 409.
Credits: 3 hours
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ACCTNG 5572      Tax Theory And Business Applications
A study of substantive issues relating to the taxation of business entities including multi-jurisdictional considerations. Topics include business formation and dissolution, business valuation, selection of business entity, compensation of employees, sales or exchanges of business property, and business tax credits. Prerequisite: ACCTNG 409 or ACCTNG 5557 or equivalents.
Credits: 3 hours
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ACCTNG 5573      Taxation Of Estates, Gifts, And Trusts
A study of substantive issues in the income taxation of estates and trusts and the taxation of estates and gifts using the Internal Revenue Code and Regulations as sources. Emphasis will be placed on lifetime and post-mortem planning techniques as well as compliance requirements. Prerequisite: ACCTNG 409 or ACCTNG 5557 (or equivalents) or concurrent enrollment in ACCTNG 409.
Credits: 3 hours
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ACCTNG 5574      Tax Accounting
A study of substantive issues relating to the accounting aspects of federal income taxation. Topics include methods of income and expense reporting, adoption of and change in accounting periods and methods, and annual accounting and transactional concepts. Prerequisite: ACCTNG 409 or ACCTNG 5557 (or equivalents) or concurrent enrollment in ACCTNG 409.
Credits: 3 hours
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ACCTNG 5575      Managerial Accounting: Issues, Tools And Analysis
A look at various tools used to assist in the planning, control, performance evaluation, and decision-making activities of managers. Contemporary issues that confront management are introduced where appropriate. Prerequisite: ACCTNG 307 or ACCTNG 5556 or equivalent.
Credits: 3 hours
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ACCTNG 5576      Tax Research, Procedure And Practice
An introduction to research sources and methods with an emphasis on analysis and communication of conclusions. Administrative procedures of the Internal Revenue Service and the professional responsibilities of tax practitioners will also be addressed. Prerequisite: ACCTNG 409 or ACCTNG 5557 or concurrent enrollment in ACCTNG 409.
Credits: 3 hours
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