ACCT 1503    Elementary Accounting    3 s.h.

Terminology, concepts and principles of basic financial and managerial accounting from a user perspective. Internal controls, cash controls, and payroll accounting are covered. Does not fulfill WCBA requirements and cannot substitute for ACCT 2602.

ACCT 2600    Accounting Field Experience    1 s.h.

Internship and/or cooperative education experiences in accounting. Students may be assigned to corporate, non-profit, or government entities on a semester basis. Can repeat this course once for a different field experience.
Prereq.: 2.5 GPA, department approval and sophomore standing.

ACCT 2602    Financial Accounting    3 s.h.

Study of the accounting cycle and generally accepted accounting principles including preparation of financial statements.
Prereq.: Sophomore standing or "C" or better in BUS 1500 and "C" or better in MATH 1507 or level 40 on math placement test.

ACCT 2603    Managerial Accounting    3 s.h.

Study of the accounting informational needs of management. Emphasis on techniques of planning and control.
Prereq.: "C" or better in ACCT 2602.

ACCT 2603L    Managerial Accounting Spreadsheet Lab    1 s.h.

The purpose of this course is to provide spreadsheet skills to business majors. The course will be taught using current software and will cover areas like spreadsheet design, formula development, pivot tables, charting basics and importing and exporting of data. This course is required for accounting and finance majors and may be taken concurrently with Accounting 2603.
Prereq.: "C" or better in ACCT 2602 and concurrently with ACCT 2603 or permission of the director.

ACCT 3701    Intermediate Accounting 1    4 s.h.

Comprehensive study of the theories and concepts underlying financial accounting. Emphasis on income determination, asset valuation, measurement of liabilities and changes in financial position.
Prereq.: "C" or better in ACCT 2603 and ACCT 2603L and 2.5 overall GPA.

ACCT 3702    Intermediate Accounting 2    4 s.h.

Comprehensive study of the theories and concepts underlying financial accounting. Emphasis on income determination, asset valuation, measurement of liabilities and changes in financial position.
Prereq.: "C" or better in ACCT 3701 and 2.5 overall GPA.

ACCT 3709    Accounting Information Systems    4 s.h.

Study of systems analysis, design, and implementation within the context of an accounting information system. Topics include a treatment of the business computing environment, security and control of information, the accounting information system as a component of the management information system, and decision support and expert systems.
Prereq.: "C" or better in ACCT 3701 and 2.5 overall GPA.

ACCT 3710    Analysis and Design of Accounting Databases    3 s.h.

An introduction to the analysis of accounting databases. Specific emphasis is placed on the structure and use of accounting databases, particularly XBRL. 2.5 overall GPA.
Prereq.: ACCT 3709.

ACCT 3711    Cost Accounting    3 s.h.

Study of cost accumulation for products manufactured under job order or continuous manufacturing processes; cost behavior and profit-volume relationships; cost structures for control and motivation; relevant costs for non-routine decision making.
Prereq.: "C" or better in ACCT 2603 and ACCT 2603L and 2.5 overall GPA.

ACCT 3712    Advanced Cost    3 s.h.

In-depth study of standard and differential costing. Compilation and preparation of budget data for managerial and administrative purpose. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 3711.

ACCT 3721    State and Local Taxes    3 s.h.

Theory applicable to state and local taxation. Primary emphasis on taxation principles in current use by state and local government units located throughout the United States. Case law is studied, some representative tax returns prepared. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 2603.

ACCT 3730    Oil and Gas Accounting    3 s.h.

Accounting and taxation principles and procedures for the petroleum industry. Topics include exploration, leasing, drilling and production problems. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 2603.

ACCT 3750    Fraud Examination    3 s.h.

Study of occupational fraud and abuse. Topics include asset misappropriation schemes, corruption, and fraudulent statements, including fraudulent financial statements. Coverage of these topics includes implications for the fraud examiner and corporate management. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 2602.

ACCT 4801    Advanced Accounting    4 s.h.

Financial accounting and reporting related to complex and highly sophisticated business transactions. Topics include the equity method, business combinations, variable interest entities, segment and interim reporting, worldwide diversity of accounting standards, foreign currency transactions and translation, SEC reporting, legal reorganizations and liquidations, partnership accounting, and estates and trusts. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 3702 and FIN 3720.

ACCT 4808    Auditing and Fraud Investigation    4 s.h.

The theory and practice of financial auditing with emphasis on fraud investigation. Topics include professional standards, audit reports, evidence, occupational fraud, data interrogation, and computer-assisted audit techniques. Students analyze actual business fraud cases. "C" or better in FIN 3720. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 3702, ACCT 3709, and ACCT 3711.

ACCT 4809    Security and Privacy in Electronic Commerce    3 s.h.

This course focuses on the technology and communication infrastructure supporting electronic commerce and its impact on auditing. Encryption, public key infrastructure, digital signatures, payment schemes, and web commerce are discussed. 2.5 overall GPA.
Prereq.: ACCT 4808.

ACCT 4813    Federal Taxation 1    4 s.h.

Introduction to Federal taxation theory and concepts relating to individuals and business entities, including tax research and tax form preparation. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 3701, or FIN 3720.

ACCT 4815    Estate Planning    3 s.h.

A study of estate and gift tax law including tax return preparation. Emphasis on the importance of estate planning and the devices available for use in such planning, and effective uses of lifetime gifts, trusts, life insurance, pension plans, profit sharing, and other fringe benefit plans. The effects of state inheritance tax and property laws upon estate planning will be included. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 4813.

ACCT 4817    Income Tax Preparation 1    3 s.h.

Preparation of actual federal, state and local income tax returns of people from the community. Completion of an IRS training program in federal income taxation of individuals, including international students and scholars and military personnel. Training using professional income tax preparation software is also provided. 2.5 overall GPA.
Prereq.: ACCT 3701 or permission of instructor.

ACCT 4818    Income Tax Preparation 2    2 s.h.

A continuation of ACCT 4817, Income Tax Preparation 1. Completion of an updated/current IRS training program in federal income taxation of individuals, including international student and scholar and military income tax preparation. Students also receive updated training in current income tax preparation software. Students prepare federal, state and local income tax returns for individuals using current law. Because of previous experience in ACCT 4817, students prepare more-complex tax returns and provide guidance and leadership to first-year students. May be repeated once. 2.5 overall GPA.
Prereq.: ACCT 4817.

ACCT 4835    Research in Accounting and Taxation    3 s.h.

This course provides useful guidance and information in conducting practical professional tax and accounting research. A broad range of case analyses allows the instructor to focus on appropriate current topics in the accounting profession. Three hours lecture and hands-on research per week. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 3702 and ACCT 4813.

ACCT 4840    Accounting Internship    3 s.h.

The student is given the opportunity to relate theory to practice in a career related on-site field experience with a participating organization.
Prereq.: Accounting major, junior standing, 2.5 overall GPA, and approval of director.

ACCT 4841    Accounting Internship 2    3 s.h.

Students have the opportunity to relate theory to practice in a career related on-site field experience with a participating organization. Accounting Internship 2 may be done at a different or the same organization as ACCT 4840; if the same organization, higher levels of duties and performance are expected. 2.5 overall GPA, and approval of director.
Prereq.: "B" or better in ACCT 4840.

ACCT 4851    Professional Practice in Accounting    1 s.h.

Provides students with cooperative education experiences in accounting. Students may be assigned to public, corporate, or government entities on a semester to semester basis. May be repeated. 2.5 overall GPA.
Prereq.: Accounting major, junior standing.

ACCT 4855    Careers and Professionalism in Acct    1 s.h.

Professionals from public, private, nonprofit and governmental accounting areas are invited to speak during class. The focus is how to plan for, and what to expect when starting an accounting career, and how to conduct oneself as a professional. Ethical considerations are emphasized. The class offers a unique opportunity to interact and network with accounting professionals.
Prereq.: Junior standing or permission of instructor, and 2.5 overall GPA.

ACCT 4860    Special Topics in Accounting    1-4 s.h.

Subject matter, credit hours, and prerequisites will be announced in advance of each topic. 2.5 overall GPA.
Prereq.: Permission of department chairperson.

ACCT 4870    CPA Review Financial Accounting and Reporting    2 s.h.

A CPA review course focused on preparing students to take the financial accounting and regulation sections of the CPA exam. Only ONE 2 semester hour CPA Review course may be used as an Upper Division Business elective towards the BSBA degree; cannot be used as an Accounting elective.
Prereq.: "C" or better in ACCT 4801 and 2.5 overall GPA.

ACCT 4871    CPA Review Regulation    2 s.h.

A CPA review course focused on preparing students to take the regulation section of the CPA exam, including familiarizing students with the computer based questions and simulations found on the exam. Only ONE 2 semester hour CPA Review course may be used as an Upper Division Business elective toward the BSBA degree; cannot be used as an Accounting elective.
Prereq.: "C" or better in ACCT 4813, 2.5 overall GPA.

ACCT 4872    CPA Review AUDIT    2 s.h.

A CPA review course focused on preparing students to take the Auditing and Attestation section of the CPA exam. Only ONE 2 semester hour CPA Review course may be used as an Upper Division Business elective towards the BSBA degree; cannot be used as an Accounting elective.
Prereq.: "C" or better in ACCT 4808, 2.5 overall GPA.

ACCT 4873    CPA Review Business Environment and Concepts    2 s.h.

A CPA review course focused on preparing students to take the Business Environment and Concepts sections of the CPA exam. Only ONE 2 semester hour CPA Review course may be used as an Upper Division Business elective towards the BSBA degree; cannot be used as an Accounting elective.
Prereq.: "C" or better in ACCT 3709, 3711 and FIN 3720 and 2.5 overall GPA.

ACCT 5814    Federal Taxation 2    3 s.h.

Study of current Federal income tax law applying to proprietorships, corporations, S corporations, and partnerships. Includes fundamentals of researching tax law and preparing business tax returns. 2.5 overall GPA.
Prereq.: "C" or better in ACCT 4813.

ACCT 5820    Government and Funds Accounting    3 s.h.

Generally accepted accounting principles for not-for-profit and governmental organizations as established by the appropriately recognized, standard-setting bodies. Includes state and local governments, school districts, colleges and universities, hospitals, voluntary health and welfare organizations, and others.
Prereq.: "C" or better in ACCT 3701 and 2.5 overall GPA.

ACCT 6901    Financial Accounting Decision Making    2 s.h.

A survey of the fundamental concepts of financial accounting employed by general managers.
Prereq.: Permit required.

ACCT 6905    Business Tax Planning and Research 1    3 s.h.

A study of the tax planning process and how it relates to employee and employer matters including, but not limited to, the alternative minimum tax, personal holding companies, unreasonable accumulations of earnings, depreciation recapture, retirement structuring, tax credits, taxation of international persons, and estate tax issues, including both lifetime and testamentary transfers. Paper and electronic research media will be utilized along with various formats for presentation of results.
Prereq.: ACCT 5814 or equivalent.

ACCT 6908    Auditing Theory and Practice    3 s.h.

A study of auditing standards and procedures, use of statistical and other quantitative techniques, and auditing electronic data processing installations. Other topics include practice before the Securities and Exchange Commission, special reporting problems, current developments in auditing, professional ethics and responsibilities, and extensions of the attest function.
Prereq.: ACCT 4808 Auditing or equivalent.

ACCT 6909    Management Information and Control Systems    3 s.h.

A study of the formalized set of interrelated methods, procedures, and equipment utilized in developing, processing, storing, and reporting business financial and statistical information. The major emphasis is on computerized systems, although some attention is also given to manual operations and/or subsystems.
Prereq.: MGT 6900 and FIN 6900 or equivalent.

ACCT 6910    Business Internship    1-3 s.h.

Provides graduate students the opportunity to relate theory to practice through on-the-job work experience with a participating organization. The internship will serve as an elective MBA course.
Prereq.: Completion of level I MBA coursework and six semester hours of level II MBA coursework.

ACCT 6912    Advanced Management and Cost Accounting    3 s.h.

An examination of the managerial uses of accounting information for planning and control, and an investigation of cost accounting theory and practice.
Prereq.: ACCT 3711 Cost Accounting or equivalent.

ACCT 6915    Estate Planning    3 s.h.

A study of estate and gift tax law including tax return preparation. Emphasis on the importance of estate planning and the devices available for use in such planning, and effective uses of lifetime gifts, trusts, life insurance, pension plans, profit sharing, and other fringe benefit plans. The effects of state inheritance tax and property laws upon estate planning will be included.
Prereq.: "C" or better in ACCT 4813 or equivalent.

ACCT 6922    Accounting for Managerial Decisions    2 s.h.

Capital budgeting. Product costing. Pricing. Relevant and timely accounting information associated with these is necessary to make informed decisions. To improve their managerial decision making capabilities, participants will learn to examine, prepare and interpret accounting reports from the perspective of the manager of an organization.
Prereq.: Graduate standing.

ACCT 6925    Oil and Gas Accounting    3 s.h.

A study of the accounting and taxation principles and procedures of the petroleum industry. Topics include exploration, leasing, drilling and production problems.
Prereq.: "C" or better in ACCT 2603 or FIN 6902.

ACCT 6930    Financial Accounting Regulation    3 s.h.

The major objective of the course is to enable students to understand both the theoretical and practical aspects of compliance and regulation. Emphasis is on financial statement regulation and standard setting, including differences in financial measurement and reporting practices that exist in the U.S. and internationally. The course will examine how effective governance systems are implemented within all forms of organizations.
Prereq.: Graduate standing.

ACCT 6935    Research Accounting and Tax    3 s.h.

A study of the practical research process, providing useful guidance and information in conducting professional accounting and tax research. A broad range of case analyses allows a focus on current topics in the accounting profession.
Prereq.: "C" or better in ACCT 3702 and ACCT 4813.

ACCT 6945    Accounting Ethics and Professionalism    2 s.h.

This course will include coverage of professional ethics in accounting, practice development in accounting (including services marketing), and accounting-related career success skills. The course will be a combination of personal reflection, cases, lectures, outside guests (from accounting firms and entities and those that hire them), and a project identifying a development challenge faced by accountants with recommendations on what should be done.
Prereq.: Graduate Standing.

ACCT 6950    Fraud Examination    3 s.h.

A study of occupational fraud and abuse. Topics include asset misappropriation schemes, corruption, and fraudulent statements, including fraudulent financial statements. Coverage includes implications for the fraud examiner and corporate management.
Prereq.: ACCT 2602 or FIN 6902.

ACCT 6960    Seminar in Accounting    2 s.h.

Specific topics selected by the staff from timely and controversial work published in the field.
Prereq.: All core courses, plus at least six hours (6900-level) in accounting or permission of instructor.

ACCT 6968    Special Topics in Accounting    1-3 s.h.

Topics may vary from semester to semester and will be announced with prerequisites and hours. May be repeated.

ACCT 6975    Business Tax Planning 2    2 s.h.

This course continues the study of income tax laws concerning corporations generally, including Subchapter S corporations, corporate reorganizations, partnership taxation, and tax administration and practice.
Prereq.: ACCT 6905.

ACCT 6980    Governmental and Nonprofit Accounting    2 s.h.

A study of accounting systems for federal, state, and local governmental agencies and other not-for-profit organizations. (Not available for credit to students who have had ACCT 4820.).
Prereq.: FIN 6900 Government and Funds Accounting or equivalent.

ACCT 6996    Research Problems    1-4 s.h.

Special research project under the supervision of a graduate faculty member. Credit will be determined in each case in light of the nature and extent of the project.
Prereq.: Fifteen hours of level II MBA coursework or permission of MBA director.