- 6221. Principles of Accounting and Finance (3)
- Generation and flow of financial information through the accounting system as well as financial control, capital budgeting, time value of money, ratio analysis, and valuation.
- 6231. Principles of Business (3)
- The functions of business from organizational structure and human resource management to marketing behavior.
- 6241. Financial and Managerial Accounting (3)
- May not count toward the MSA. Generation and flow of financial information through accounting system and its uses by management in decision-making process.
- 6301. Fraud Examination (3)
- May not count toward the MSA. P: ACCT 6241. Basic understanding of fraud prevention, detection concepts, and examination techniques.
- 6521. Accounting for Decision Making (3)
- May not count toward the MSA. P: ACCT 6241. Managerial accounting, cost theories, and applications and their effect on decision making.
- 6611. Auditing (3)
- P: ACCT 6631. Auditing standards and procedures and their relation to principles and systems of internal control of business operations.
- 6621. Intermediate Financial Accounting Theory (6)
- P: ACCT 6221. Principles and concepts underlying the compilation of financial statements along with financial reporting problems and contemporary financial accounting issues.
- 6631. Advanced Cost and Systems (3)
- P/C: ACCT 6221. Types of cost accounting for planning, control, and product cost combined with the study of the accounting system.
- 6641. Advanced & Governmental Accounting (3)
- P: ACCT 6621. Business combinations, other advanced accounting topics and the principles underlying the compilation/presentation of governmental and nonprofit financial statements.
- 6701. Regulation (3)
- P: ACCT 6891, 6911; P/C: ACCT 6901. Regulatory issues confronting accountants and AICPA standards for professional responsibility.
- 6801. Accounting Theory (3)
- P: ACCT 6221. Accounting principles, practices, and procedures of complex business enterprises.
- 6811. Cost Accounting Theory (3)
- P: ACCT 6221. Basic concepts underlying cost accounting and use of knowledge in studying contemporary business environment.
- 6891. Federal Income Taxation (3)
- P/C: ACCT 6221.: General income tax theory and applications to problems encountered by individuals and businesses. Compliance, planning, and research.
- 6901. Advanced Federal Taxation (3)
- P: ACCT 6891. Income tax issues encountered by corporations, partnerships, and families. Includes gift and estate taxation, research and compliance procedures, and planning for maximization of after-tax benefits for multiple entities.
- 6911. Research in Taxation (3)
- P: ACCT 6891. Federal taxation at research level. Research for individuals and corporations. Introduction to estates and trusts.
- 6921. Advanced Taxation of Partnerships (3)
- P: ACCT 6891. Federal taxation of partnerships, S-corporations, and limited liability companies.
- 6931. Advanced Taxation of Estates (3)
- P: ACCT 6891. Federal taxation of estates, trusts, and gifts.
- 6951. Auditing Seminar (3)
- P: ACCT 6611, 6891; P/C: ACCT 6901. Conceptual framework of independent auditing. Emphasis on development of theory, methodology, standards, and practice.
- 6961. Information Technology Auditing (3)
- P: ACCT 6611. The fundamental concepts of the information technology (IT) security audit and control process in government, financial, and healthcare industries.
- 6971. Corporate Governance and Accounting Ethics (3)
- P: ACCT 6221. Fundamental concepts of corporate governance and accounting ethics.
- 6981. The Professional Accounting Environment (3)
- P: ACCT 6611, 6891; P/C: ACCT 6901. Advanced accounting topics, the audit, and contemporary issues and problems. Emphasis on cost accounting, international accounting, business combinations, taxation, and practical application.
- 6991. Advanced Topics in Accounting (3)
- P: ACCT 6901.Investigation of specific problems in accounting.
- ACCT Banked Courses
- 6401. Accounting for Public Sector (3)
- 6651. Accounting and Public Interest (3)
- 6831. Taxation and Business Decisions (3)
- 6851. Corporate Mergers (3)
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