5121. Financial Accounting and Reporting

The class introduces the financial reporting of public firms in the United States. It covers the basic economic concepts of assets, liabilities, stockholder’s equity, revenues, and expenses used to organize information into a standard set of financial statements. The focus is on accounting conventions, managerial judgments, and the resulting reporting prepared for external users such as stockholders and creditors. The class also explores the institutional context in which financial reports are produced.

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5122. Financial Reporting I

An intensive study of financial accounting theory and practical applications as related to the preparation and analysis of financial statements, particularly focusing on assets, liabilities, owner's equity and income determination.

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5123. Cost Analysis and Control

Managerial uses of accounting information for decision-making within the business enterprise. Decisions considered include product pricing, transfer pricing, make or buy, and capital budgeting. Formation of budgets establishing an internal control structure, performance evaluation, and cost control techniques are also discussed.

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5124. Financial Reporting II

Continuation of an intensive study of financial accounting theory and practical applications as it relates to the preparation and analysis of financial statements, particularly focusing on pensions, bonds, leases, and intangibles. Also covered are accounting for consolidations, intercompany transfers, and multinational accounting.

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5181. Financial Accounting and Reporting- Fundamentals

In order to make effective decisions, managers must be able to understand, analyze and evaluate financial statement data regarding the outcomes of previous decisions. Oriented towards "users" (versus "preparers") of financial statements and aims to help students develop a basic understanding of the financial accounting concepts and procedures that underlie corporate financial statements. The course objective is to provide students with a fundamental understanding of accounting methods and terminology so that the financial statements in corporate annual reports can be analyzed and evaluated.

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5182. Financial Accounting and Reporting- Applications

Financial accounting for certain, specific economic transactions (e.g., debt issuance, granting stock-based compensation). Provides students with an introduction to fundamental finance concepts and, in turn, a more nuanced understanding of the financial accounting concepts and procedures that underlie corporate financial statements.

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5183. Cost Analysis

This course provides a micro level understanding of various costing systems, e.g. job-order costing, process costing, and activity-based costing. Students comprehend the nature and behavior of cost and how cost is directly affected by resource (people, materials and capital) acquisition and allocation decisions. Students explore how management solves the interrelated problems of efficiency, productivity, and pricing.

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5184. Managerial Controls

This course takes a macro perspective of applying cost concepts to real-world managerial scenarios to make rational decisions, e.g. product pricing, transfer pricing, make or buy, performance measurement, and budgeting. Students explore how management solves the interrelated problems of capacity, sourcing, pricing, and profitability.

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5243. Assurance Services

An in-depth study of issues relevant to the public accounting profession, including legal liability and ethics, audit risk analysis, planning of audit engagements, auditor reports, and other assurance services and reports. Students will learn to think critically about issues facing the accounting profession primarily by analyzing cases and completing a number of individual and group research projects.

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5260. Federal Income Taxation

A study of the fundamentals of Federal income taxation for individuals and related issues of compliance, reporting, and planning. Focuses on income and deduction recognition, character, and timing and includes the tax treatment of property, investments, compensation, retirement, and estates.

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5327. Financial Statement Analysis and Business Valuation

Addresses the use of financial statements to analyze and value firms. Topics include advanced issues in accounting, earnings quality, performance measurement, cash flows, and accounting-based valuation and trading strategies.

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5505. Ethics and the Accounting Professional Environment

The groundwork for fundamental issues that are included in the curriculum in the M.S. in Accounting Program relating to content and skills associated with professional success will be set.

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5520. Financial Planning for Accounting Professionals

Designed for the accounting professional in the role of financial planner, this course covers all facets of a professional in financial planning practice. Topics include personal income tax planning, debt management, investment and retirement planning, risk management and insurance, and estate planning.

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5530. Business Sustainability Reporting and Analysis

This course provides a critical analysis of current practices in business sustainability reporting and analysis. Topics covered include reporting practices, reporting frameworks, reporting standards, current and proposed regulatory requirements, rating agencies, investment products, and assurance of the reliability of the information. The course also analyzes guidance for synthesizing information from corporate sustainability disclosures into traditional financial and valuation analyses.

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5531. Contemporary Financial Accounting Issues

Study of major financial accounting issues, including the conceptual framework of accounting, the standard-setting process, asset valuation, income determination, and the agency theoretic perspective on managerial behavior and the use of accounting information in contracts. Other topics covered are fair value and derivatives accounting, and corporate governance issues related to the Sarbanes-Oxley Act of 2002. Concentrates on developing theories of the usefulness of accounting information in financial markets. This theoretical perspective is used to evaluate the conceptual framework, specific accounting standards, and issues related to international harmonization of accounting standards.

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5532. Contemporary Issues in Financial Reporting and Analysis

Focuses on major financial reporting issues in consideration of the current data-centric technological and analytical environment. Broad topics are derived from FASB's conceptual framework, including income determination and asset valuation. Specific topics covered include risk management, earnings management, firm valuation, investing, and corporate governance issues. Introduces tools that link non-financial metrics with financial reports, providing actionable insights for external decision makers.

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5533. Contemporary Managerial Accounting Issues

Study of major managerial accounting issues including analysis and evaluation of cost management systems. Overall focus is on the use of internally generated accounting data to support business strategy and maintain competitive advantages. Current research in the constantly evolving area of managerial accounting is emphasized.

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5535. Global Financial Reporting and Analysis

Students will develop and test expectations about the content of financial reports based on an understanding of how national culture and subcultures affect financial reporting in a principles-based decision environment.

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5539. Financial Services Reporting and Analysis in the Financial Services Industry

Introduces the nature of and accounting for financial services firms. The major emphasis is on insurance and banking. In each section of the course the student will learn about the nature of the business and the basic transactions in which the business engages. The unique accounting aspects of the businesses are discussed, including any special regulatory accounting rules. The analysis of firms in the industry will be covered.

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5543. Advanced Assurance Services

Advanced treatment of significant assurance services issues. Intended for students with previous coursework in assurance services and/or auditing. The course demonstrates more detailed level of audit techniques: audit planning, risk analysis, assessing internal control, executing audit procedures to substantiate validity of key financial accounts, and a presenting the audit findings in a final audit report.

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5545. Business Law, Business Ethics, and Public Accounting

Covers the major legal and ethical issues in business and their significance for the accounting profession and related stakeholders. Included among the topics are the tension between profit and the public interest, corporate responsibility to society, environmental concerns, consumer and employee relations, confidentiality, whistle blowing, advertising and hiring practices.

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5546. Forensic Accounting and Fraud Examination

Develops a foundation upon which forensic accounting engagements are performed. Highlighting the many contexts within which forensic accounting can be performed, students learn the roles forensic accountants play within a wide range of engagements. Students will build their forensic accounting mindset and skill set through the readings and interactions with the professor, while working on a forensic accounting engagement from inception through successful resolution.

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5549. Accounting and Disclosure for Not for Profit Entities

Accounting for not-for-profit organizations (NFPs), including educational institutions, hospitals and other health care entities, and civic and cultural organizations, is substantially different than for-profit entities. Examines topics relating to preparing and using financial statements for NFPs, including accounting, audit, and disclosure requirements and selected issues relating to government grants awarded to NFPs.

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5553. Evaluating Internal Controls

Examines frameworks for evaluating the control practices that an organization relies on to help ensure the integrity of information provided by its accounting systems. Students will learn how to: (1) analyze an organization's control environment and processes to assess information integrity risks that can be managed with control procedures; (2) design, implement, and monitor internal controls for both manual processing procedures and information-technology-intensive accounting systems; and (3) test the effectiveness of controls in order to evaluate the extent to which deficiencies threaten the reliability of accounting information.

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5554. Data Analytics: Skills for Accountants

Introduction to the skills and technologies used to analyze data with an emphasis on preparing accountants to interact with data scientists and others. The role of data analysis in the accounting profession will be explored.

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5555. Data Analytics: Accounting Applications

Covers practical issues such as dealing with errors in data and preparing accounting data for analysis. Additional techniques for dealing with data anomalies are explored. This technical, hands-on course prepares students for entry level accounting data analysis.

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5557. Advanced Accounting Information Systems

An overview of Accounting Information Systems with emphasis on business process analysis, data modeling, business analytics, and internal controls. Highlights emerging trends in data analytics and its growing impact in accounting. Students work directly with various software tools to learn relational database design, data retrieval, and analysis. Introduces principles of Big Data, data visualization and software for fraud detection and internal controls.

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5559. Accounting and Auditing for Governmental Entities

Provides students with an understanding of how the characteristics and unique objectives of government entities are manifested in the accounting standards, audit risk and disclosure requirements. Topics addressed include the purpose of the various governmental financial statements, basis of accounting, measurement, audit focus, risk, fund types, and financial statement disclosures.

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5563. Enterprise Risk Management: Identify Events as Risks to Manage or Opportunities to Seize

Provides students with the ability within the COSO framework to identify events that may impact a nonfinancial publicly traded enterprise's ability to realize value for its stakeholders using the concept of the triple bottom line of profit, people, and planet. Events will be evaluated as risks that have negative impacts and opportunities as well as potential positive impacts. ERM techniques applied in the course will include: risk control, business continuity, reputation risk, supply-chain management, compensation system alignment, and strategic decisions.

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5570. Taxation of Business Entities - Flow Through Entities

Application of basic tax concepts to business entities, with particular emphasis on flow through entities. At the end of the course, students should be able to identify and address the tax issues faced when forming, operating, and liquidating a flow through entity.

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5571. Taxation of Business Entities: C Corporations

Application of basic tax concepts to business entities, with particular emphasis on C corporations. At the end of the course, students should be able to identify and address the tax issues faced when forming, operating, and liquidating a C corporation.

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5575. Taxes and Business Strategy

Provides a foundation for understanding how taxes affect economic behavior. Students work through a conceptual framework that describes how tax rules affect business decisions. At the end of this course, students should be able to apply this conceptual framework to a number of settings including compensation, organizational form, investment strategies, and multinational tax issues.

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5582. Research for Accounting Professionals

This course provides students with the information literacy skills required of an accounting professional to identify information needs, specify and implement research strategies, evaluate resources in order to fulfill those needs, and communicate findings.

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5583. Financial Reporting of Income Taxes

Focuses on the financial reporting provisions related to federal, foreign, and state income taxes. Students will learn how to calculate income tax amounts reported on the income statement and balance sheet and prepare the income tax footnote and related disclosures.

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5584. Advanced Accounting

An in-depth study of accounting for business combinations. Coverage also includes contemporary issues in financial accounting, such as multinational entities and partnerships.

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5894. Special Topics in Accounting

Investigation and discussion of special topics in accounting.

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5895. Independent Study in Accounting

Faculty-student interaction on a one-to-one basis involving independent study of specific areas of accounting. Emphasis, selected by the student, may be on theoretical or applied aspects. A written report is required.

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6200. Investigation of Special Topics

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6201. Introduction to Accounting Research

This seminar introduces students to three major elements of accounting research: research validity, with an emphasis on examples in accounting research; paradigms used in accounting research; and basic research design issues and how those issues are illustrated in the accounting literature. Finally, students will be exposed to data sources and analysis with commonly used statistical software.

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6203. Accounting and Capital Markets

Provides a broad survey of capital markets research in accounting and related fields. Students are introduced to major theoretical and methodological issues in this line of research. The seminar focuses on theoretical and intuitive constructs that frame accounting research questions and the methods that are used to address those research questions.

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6205. Archival Audit Research

Provides a broad overview of archival, empirical research in auditing and audit markets. Students are introduced to the major theoretical and methodological issues in this section of research. Topics covered include: audit quality, the supply of/market for auditing, the demand for/value of auditing, internal control, audit committees, audit regulation, and audit opinions.

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6206. Research in Taxation

This seminar provides a broad survey of research in taxation. Students are introduced to the major theoretical and methodological issues in this line of research. The seminar focuses on theoretical and intuitive constructs that frame tax research questions and the methods and data that are used to address those research questions.

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6211. Seminar in Special Research Topics

Students are exposed to a broad range of accounting research through reading and critiquing research papers presented at the Accounting Department Research Workshop (papers are presented by local scholars as well as scholars from other institutions). The seminar also focuses on how to present effective written and oral criticisms of research papers.

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