Division of Academic Affairs
Graduate Catalog 2012-13

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ACCT: Accounting

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)
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. 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
6831. Taxation and Business Decisions (3)