600

For graduate students only. ACC 604 provides students with a pragmatic study of advanced management accounting concepts and practices relating to strategic cost management, performance management, and management accounting control with emphasis on behavioral, social, and sustainability implications.

For graduate students only. ACC 605 covers long-term investments, emphasizing equity investments, corporate combinations (mergers and acquisitions, including acquisitions accomplished in a series of steps), and the preparation of consolidated financial statements for wholly owned and partially owned subsidiaries, including the elimination of intercompany profits and losses. Partnership accounting also is addressed for income/loss sharing, ownership changes and liquidation.

For graduate students only. ACC 610 provides a pragmatic study of selected financial and management accounting concepts, methods and practices relating to financial analysis, cost assignment, cost management, performance management and decision analysis. The course includes ethical topics in accounting and incorporates global issues relevant to the topic areas. The central focus of this course is how accounting information helps managers create value for their organizations.

For graduate students only. ACC 620 explores financial accounting theory and policy, as well as the history of the accounting profession and financial accounting standard-setting. The conceptual framework, existing accounting standards and empirical research are used to expand the students' understanding of the economic, political, social and ethical issues related to accounting policy decisions.

For graduate students only. ACC 630 provides students with a pragmatic study of information systems (IS) control/audit and its significance for contemporary accounting practice.  The course is designed to provide students with a working understanding of IT governance, IS risk management, IS resource control, IS security management, and IS audit processes with emphasis on accounting compliance and assurance concerns. Prevailing and/or emerging issues relating to IS control/audit are also explored with consideration for the evolving responsibilities of accounting professionals in an IT-based control environment.  

For graduate students only. ACC 631 introduces the underlying accounting concepts, methods of accounting and financial statement preparation for state and local governments and other not-for-profit organizations such as charities, universities and colleges, and health care organizations. Accounting standards and procedures for these types of organizations are significantly different from those of for-profit organizations, and this course provides the student with the ability to prepare, read, understand and analyze financial statements of not-for-profit entities.

For graduate students only. ACC 635 exposes students to the background and nature of ethical decision-making from personal, professional and societal points of view. Students learn how to recognize ethical issues in business, to reason effectively using higher-order moral thinking skills, to identify the elements of good governance and to perform risk assessment from business and assurance perspectives. Topics include ethical decision-making, why ethical decision-making is important to professional careers in accounting, the role of an ethical culture in business within the context of corporate governance and how risk assessment aids professional accountants.

For graduate students only. ACC 645 explores the principles, metrics and techniques used to estimate the value of firms, and critically examines various value-building strategies. The course utilizes both free cash flow and economic profit models to value a publicly held company as a semester project. The course includes significant spreadsheet and Internet research components as well as a team and oral presentation emphasis.

For graduate students only. ACC 650 develops financial and evaluation tools for nonprofit executives. It includes an overview of financial reporting guidelines and techniques; accounting methods, systems and special topics related to nonprofit organizations; cost behaviors, measurements and analysis; the budgeting process and preparation of budgets; use of financial statement analysis; and the roles of executive officers and directors in financial management and internal controls.

For graduate students only. ACC 653 examines laws, regulations and court opinions governing taxation of corporations, partnerships and estates. There is significant exposure to tax research tools. Students complete a volunteer tax clinic requiring some evening or weekend commitment.

For graduate students only. ACC 655 applies fraud examination methodology to the three major types of occupational fraud: corruption, asset misappropriation and fraudulent financial statements. Fraud examination is a methodology for resolving allegations of fraud from inception to disposition. This methodology covers topics related to the prevention, detection and investigation of fraud.

For graduate students only. ACC 660 provides a pragmatic study on international accounting and reporting issues facing multinational corporations. Topics include worldwide accounting diversity, the international financial reporting standards (IFRS), foreign currency transactions and hedging exchange risks, translation of foreign currency financial statements and international transfer pricing.

For graduate students only. ACC 670 gives students the opportunity to learn about the theory and practice of internal auditing and to apply relevant audit principles and techniques to selected audit problems. Topics encompass the professional practices framework: ethics and standards of practice, governance and risk management, business processes and business risks, internal control, information technology risks and controls, managing the internal audit function, audit evidence, conducting the engagement and financial statement analysis.

International students must consult with the Office of International Programs. May be used to satisfy practicum requirements.

A course offered at the discretion of the Accounting department. Subjects may focus on a topic of current interest in the field, training in a specific area of the field or a topic that is of interest to a particular group of students.

For graduate students only. Contemporary topics in accounting.