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.

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.

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.

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.

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.

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.

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.

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.

An advanced seminar course applying financial and assurance functions within a public accounting perspective. Prerequisite: Departmental approval.

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.

Applied technology course focusing on converting data into accounting information using current analysis tools and techniques. This course may be offered in an online format. Prerequisites: ACC 302, 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor; or graduate standing.

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.