Catalog 2021-2022

600

ACC 610 Accounting and Value Creation

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.
 
Credit Hours: 4

Prerequisites

ACC 500, FIN 500.

ACC 625 Accounting Research and Analytics

For graduate students only. This course provides students with the opportunity to develop skills needed by ALL students entering the accounting profession (see AICPA Core Competency Framework). These skills include critical thinking and problem solving, decision modeling, research, communication and reporting, and leveraging technology.
Credit Hours: 4

ACC 635 Business Ethics and Corporate Governance

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.

Credit Hours: 4

ACC 637 Information Systems Control and Audit

For graduate students only. This course provides students with a pragmatic study of information systems (IS) audit/control and its significance for contemporary accounting practice. The course is designed to give students 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 audit/control are also explored, with consideration for the evolving responsibilities of accounting professionals in an IT-based control environment.

Credit Hours: 4

Prerequisites

ACC 351 or equivalent.

ACC 641 Government and Not-for-Profit Accounting

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.
Credit Hours: 4

Prerequisites

ACC 320.

ACC 643 Advanced Financial Accounting

ACC 643 covers several complex topics including business combinations, consolidations, foreign currency transactions, translation of foreign currency financial statements, hedging and derivatives, and partnerships.

Credit Hours: 4

Prerequisites

ACC 320 and ACC 420.

ACC 650 Nonprofit Management: Financial Management

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.

Credit Hours: 3

ACC 651 Advanced Management Accounting

For graduate students only. ACC 651 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.
Credit Hours: 4

Prerequisites

ACC 304 or equivalent and admission to the graduate program.

ACC 653 Federal Tax Accounting II

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.

Credit Hours: 4

Prerequisites

ACC 352.

ACC 655 Fraud Examination

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.

Credit Hours: 4

Prerequisites

ACC 500.

ACC 657 Financial Reporting and Analysis

For Graduate students only.  This is a practical analytical course that targets a diverse group of professional financial statement users such as auditors, equity analysts, accountants, creditors, and business consultants. The primary objective of this course is the mastery of interpreting and analyzing financial statements.  To achieve this objective the course provides a framework and a set of tools aimed at improving student’s ability to analyze companies and the business environment and how to perform comprehensive financial statement analysis as the foundation on which to evaluate performance and assessing future prospects.

Credit Hours: 4

Prerequisites

ACC-320

ACC 660 International Accounting

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.

Credit Hours: 4

Prerequisites

ACC 420.

ACC 680 Contemporary Issues in Accounting

This course focuses on evaluating current and emerging issues and topics relating to accounting constructs, policy issues and professional concerns using accounting theory. This integrative capstone experience requires students to apply skills and knowledge gained from prior coursework. Students will demonstrate their professional knowledge, professional competency and professional responsibility through cases, projects and oral presentations.
Credit Hours: 4

Prerequisites

ACC 625, ACC 635 and at least 24 total earned hours in the MSA program.

ACC 690 Internship

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

Credit Hours: 1-8

Prerequisites

Approval by the Office of Graduate and Continuing Studies, college internship coordinator and associate dean.

ACC 695 Special Topics in Accounting

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.

Credit Hours: 4

Prerequisites

To be specified at time of offering.

ACC 699 Independent Study in Accounting

For graduate students only. Contemporary topics in accounting.

Credit Hours: 1-4

Prerequisites

Minimum 3.5 GPA, ACC 610, FIN 611 and written permission of the department chair.