Graduate Course Descriptions

The following directory lists the graduate courses which the University expects to offer, although the University in no way guarantees that all such courses will be offered in any given academic year, and reserves the right to alter the list if conditions warrant. Click on the links below for a list of courses in that subject area. You may then click “View Classes” to see scheduled classes for individual courses.

5121. Financial Accounting and Reporting

3.00 credits

Prerequisites: Open only to MBA students, others with permission. Not open to students who have passed ACCT 5182. (RG3739)

Grading Basis: Graded

Introduces students to accounting concepts essential to the preparation and interpretation of financial statements issued to management and to external users such as stockholders and creditors. While appropriate consideration is given to procedural aspects of accounting, more emphasis is placed on understanding the conceptual bases of generally accepted accounting principles and the effects of using alternative accounting methods on financial statements.

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5122. Financial Reporting I

3.00 credits

Prerequisites: Prerequisite: Successful completion (B- or better) in ACCT 2001 and 2101; ACCT 5121 and ACCT 5123 or equivalents at an accredited U.S. University. (RG 5350)

Grading Basis: Graded

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, owners equity and income determination.

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5123. Cost Analysis and Control

3.00 credits

Prerequisites: ACCT 5121; open only to MBA students, others with permission. Not open to students who have passed ACCT 5184. (RG2089)

Grading Basis: Graded

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

3.00 credits

Prerequisites: Prerequisite: Successful completion (B- or better) of ACCT 5122 (RG 5351)

Grading Basis: Graded

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

1.50 credits

Prerequisites: Open only to MBA students, others with permission. Not open to students who have passed BLAW 5182. (RG2090)

Grading Basis: Graded

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

1.50 credits

Prerequisites: Must be taken concurrently with ACCT 5181. (RG 5602)

Grading Basis: Graded

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

1.50 credits

Prerequisites: Prerequisite: ACCT 5182. (RG 5603)

Grading Basis: Graded

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

1.50 credits

Prerequisites: Prerequisite: ACCT 5183. (RG 5604)

Grading Basis: Graded

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

3.00 credits

Prerequisites: Successful completion (B- or better) of ACCT 2001 and ACCT 2101; or ACCT 5121 and ACCT 5123 or ACCT 5122 or equivalents at an accredited U.S. university. (RG 5352)

Grading Basis: Graded

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

3.00 credits

Prerequisites: Prerequisite: Successful completion (B- or better) of ACCT 2001; ACCT 5121 or equivalent at an accredited U.S. University (RG 5349)

Grading Basis: Graded

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

3.00 credits

Prerequisites: ACCT 5121 or ACCT 5182.; open to MBA students, others with permission.

Grading Basis: Graded

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. Understanding the Responsibilities of an Accounting Professional

3.00 credits

Prerequisites: Open to students in the Accounting MS program (RG2753).

Grading Basis: Graded

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

3.00 credits

Prerequisites: Prerequisite: ACCT 5571. Accounting 5572 preferred but not required. (RG192).

Grading Basis: Graded

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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5531. Contemporary Financial Accounting Issues

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: Open only to Accounting M.S. students

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: Prerequisite: This course may not be taken by MBA students, who should instead take BLAW 5175. (RG 5488)

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

This course 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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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. Introduction to Data Analytics for Accountants

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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. Advanced Data Analytics for Accountants

3.00 credits

Prerequisites: None.

Grading Basis: Graded

Introduces more advanced techniques such as combining multiple data sources and non-linear models. Additional techniques for preparing data and dealing with data anomalies are explored and practiced. This is a technical, hands-on course.

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5557. Advanced Accounting Information Systems

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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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5571. Taxation of Business Entities

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

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5575. Taxes and Business Strategy

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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 and Auditing Implications Relating to Income Taxes

3.00 credits

Prerequisites: None.

Grading Basis: Graded

Focuses on the financial reporting and auditing provisions related to federal, foreign, and state income taxes. Students will learn how to: calculate income tax amounts reported on the income statement, balance sheet, and statement of cash flows; prepare the income tax footnote and related disclosures; identify substantive audit procedures relating to income tax balances and disclosures; and evaluate and recommend internal controls relating to income taxes.

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5603. Advanced Accounting

3.00 credits

Prerequisites: Prerequisite: ACCT 5622. Not open to students who have passed ACCT 4203 (RG190).

Grading Basis: Graded

An in-depth study of accounting for business combinations. Coverage also is given to accounting for nonprofit entities and contemporary issues in financial accounting.

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5894. Special Topics in Accounting

1.00 - 3.00 credits | May be repeated for a total of 9 credits.

Prerequisites: ACCT 5121 or ACCT 5182.; open to MBA students, others with permission.

Grading Basis: Graded

Investigation and discussion of special topics in accounting.

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5895. Independent Study in Accounting

1.00 - 6.00 credits | May be repeated for a total of 9 credits.

Prerequisites: None.

Grading Basis: Graded

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

1.00 - 3.00 credits | May be repeated for a total of 9 credits.

Prerequisites: None.

Grading Basis: Graded

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6201. Introduction to Accounting Research

3.00 credits | May be repeated for a total of 6 credits.

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

3.00 credits

Prerequisites: None.

Grading Basis: Graded

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

1.00 - 3.00 credits | May be repeated for a total of 8 credits.

Prerequisites: None.

Grading Basis: Graded

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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