600

For graduate students only. This course presents best practices and contemporary developments in Strategic Cost Management by focusing on how managers use cost information to create value and to align organizational functions and activities with strategic goals.

ACC 625 incorporates research and data analytics as distinct, but interrelated skills. Foundational theories, methods, and applications of accounting research are covered in addition to techniques to plan, execute, and present quality research in written and oral form. A formal process for approaching data analytic projects, from planning, data mining, and ETL, to employing analytic techniques, visualizations, and summarizing and presenting findings is developed using generalized and applied examples. A variety of popular and/or emerging graphical- and coding-based analytic tools are employed.

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. This course provides a pragmatic study of information systems (IS) advisory/assurance and its significance for contemporary accounting practice. The course offers a working understanding of information technology (IT) governance/management, IT threat analysis/risk management, IS process/resource control, IS security/asset protection, and IS audit processes/procedures with emphasis on accounting control/compliance concerns. Emerging and prevailing issues/trends are also explored with consideration for evolving responsibilities of accounting professionals in an IT-driven practice environment.

For graduate students only. ACC 641 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.

ACC 643 covers several complex topics including business combinations, consolidations, foreign currency transactions, translation of foreign currency financial statements, hedging and derivatives, governmental and not-for-profit accounting.

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. This course provides a pragmatic study of contemporary management accounting concepts, methods, and practices utilized to enable organizational strategy. The course offers a working understanding of strategic cost management, performance management, and management control by examining how managers make use of such practices to support organizational objectives and create value. Emerging and prevailing practice issues/trends are also explored with consideration for the evolving strategic responsibilities of management accounting professionals.

For graduate students only. ACC 654 examines tax planning, capital asset taxation, tax planning for individuals/entities and personal financial advisory services. Research methods, tax databases and research analysis tools are developed though use of planning exercises. (summer only) 

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.  This course is about the decision usefulness of accounting information as it applies to a diverse group of financial statement users such as managers, auditors, creditors, consultants, and equity analysts. The course involves strategic analysis of businesses and industries, addresses assessment of accounting quality, distinguishing between operating drivers of value and non-operating items, teaches advanced financial statement analysis, basic forecasting, and valuation.

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.

This course applies financial accounting theory to evaluate current and emerging issues relating to accounting constructs, policies, and professional practice. Specifically the course examines how the role of capital markets, compensation practices, debt covenants, and other economic factors influence accounting policy and accounting choices. Cases, research projects, and oral presentations support development of critical thinking and communication skills.

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.