ACC - Accounting
Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites:
ACC 301, 302; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor; or graduate status.
Credits
3(3-0)
Formation, operation, distributions, redemption, dissolution, and liquidation of corporations, partnerships, Subchapter S corporations and personal holding companies; accumulated earnings tax; tax shelter investments. Prerequisites:
ACC 311; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
3(3-0)
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites:
ACC 311; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
3(3-0)
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedent's final income tax return. Prerequisites: 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
3(3-0)
Principles and techniques of accounting data analysis and profit planning, measurement, evaluation, and control for management. Prerequisites:
ACC 321; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor. Recommended:
MGT 340.
Credits
3(3-0)
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisites: signed major authorization in accounting; completion or concurrent enrollment in
ACC 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
3(3-0)
The study of financial fraud and the methods of fraud detection, investigation, and prevention. Prerequisites: 75 semester hours completed; admission to professional Business Studies or graduate status.
Credits
3(3-0)
Accounting principles and procedures for governmental units and various non-profit organizations. Prerequisites:
ACC 302; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
3(3-0)
An advanced seminar course applying financial and assurance functions within a public accounting perspective. Prerequisite: Departmental approval.
Credits
3(Spec)
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process re-engineering, change management and semantic object modeling. Prerequisites:
ACC 301,
ACC 302,
ACC 321,
ACC 370; 56 semester hours completed and admission to Professional Business Studies; or listed on signed major or minor; or graduate students, permission of the MBA Director.
Credits
3(3-0)
Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.
Credits
1-3(Spec)
Various theories of income measurement and asset valuation. Roles of policy making bodies in formulating accounting and reporting standards. Basic objectives and elements of financial statements. Prerequisite:
ACC 501 or concurrent enrollment in 501.
Credits
3(3-0)
Full time, on-the-job work experience for one semester in industry, government, or public accounting arranged through departmental internship supervisor. A research paper relating to the student's work experience obtained on the internship is required. CR/NC only. Prerequisites: 12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.
Credits
3(Spec)
Development of tax principles and tax law; tax research methods; alternatives for tax law changes; effects of taxes in business decisions; tax administration and practice. Prerequisites:
ACC 311,
ACC 302,
ECO 600.
Credits
3(3-0)
Detailed analysis and discussion of controversial and contemporary problems and issues in managerial accounting. Prerequisites:
ACC 321,
FIN 332,
ECO 600.
Credits
3(3-0)
Basic conceptual framework, design, implementation, and control of enterprise resource planning systems. This course is approved for offering in a distance learning format. Prerequisites:
MBA 619.
Credits
3(3-0)
Analysis and evaluation of current thought and prospective developments in auditing. Emphasis on philosophy, standards, concepts, postulates, and problem areas. Prerequisites:
ACC 370,
ACC 531, STA 282.
Credits
3(3-0)
Coverage of current developments and trends in areas of concern in nonprofit entities including special studies or problem areas and potential solutions. Prerequisite:
ACC 543.
Credits
3(3-0)
Directed reading or research on an approved topic. Prerequisites: 15 hours of graduate credit and instructor approval. Not more than 3 credits for
ACC 791 may count toward accounting concentration.
Credits
1-3(Spec)
Advanced topics in accounting. Prerequisite: permission of instructor. No more than 3 credits for
ACC 797 may count toward accounting concentration.
Credits
1-3(Spec)