Graduate Accounting Courses

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ACC 620 Advanced Topics in Financial Accounting Theory (B). Selected topics in advanced financial accounting theory and applications. Includes framework of accounting concepts and principles, the development of accounting thought and knowledge, financial statement and footnote disclosure issues and practices under U.S. GAAP with an emphasis on how management's choices among alternative principles affect the quality of earnings and financial position, an introduction to current research issues, and financial statement analysis. Prerequisite: Undergraduate Courses in Intermediate Accounting I and II at the 300 level with a minimum grade of C. 3 Cr. 3 Cr. Fall.

ACC 640 Advanced Topics in Managerial Accounting (B). Examines ramifications of managerial accounting within the firm through case studies. Includes, but is not limited to, analysis of measuring, reporting, estimating, and summarizing cost activities for management decision-making in complex corporations. Extends from job order costing, ABC costing, process costing, through budgets and variances, to cost behavior and allocation, transfer pricing, and accounting for all aspects of lean production. Prerequisite: Undergraduate Course in Cost or Managerial Accounting at the 300 level with a minimum grade of C. 3 Cr. 3 Cr. Spring.

ACC 650 Advanced Topics in Taxation and Regulation (B). Examines the Federal Income taxation and compliance aspects of corporations, shareholders, partnerships, and partners. Topics include tax effects of entity formation, operations, distributions, and liquidations,. Also discusses Federal tax reporting for not-for-profit entities, and an introduction to Federal estate and gift taxation. Requires that students prepare tax forms 1120, 1065, 1120S, and 990 and related schedules, using commercial tax software; study codes of ethics and conduct related to tax practice; and perform tax research and prepare related memoranda. Prerequisite: Undergraduate Course in Federal Taxation at the 300 or 400 level with a minimum grade of C. 3 Cr. 3 Cr. Fall.

ACC 660 Advanced Topics in Audit and Assurance Services (B). Examines selected topics in auditing and assurance services at the advanced level. Topics include internal control, tests of controls substantive tests of transactions, substantive testing for the transaction cycles. Audit reports and other assurance services are also discussed. Accounting software and cases will be used. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Spring. 3 Cr. Spring.

ACC 680 Principles of Forensic Accounting (B). This course develops the skills needed for the forensic accountant including investigation, dispute resolution, and litigation support. Emphasis is placed on investigations other than the fraud audit including money laundering, bankruptcy, divorce, cybercrime and business valuations. Interviewing skills are also discussed. Case studies are used throughout the course. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Fall. 3 Cr. Fall.

ACC 681 Fraud Examination (B). This course examines the area of occupational fraud and abuse. Topics include investigation technique and skills, fraud theory and reasons occupational fraud is committed. Various types of occupational fraud are examined including skimming, larceny, payroll schemes, reimbursement schemes, and fraudulent financial reporting. Cases will be used throughout the course. Prerequisite: Undergraduate Course in Auditing at the 400 level with a minimum grade of C. 3 Cr. Fall. 3 Cr. Fall.

ACC 682 Case Studies in Forensic Accounting (B). This course uses cases to develop a greater understanding of the entire field of forensic accounting including litigation support services and fraud examination. Students will develop analytical skills and writing skills in developing solutions to complex cases. Interviewing skills will also be developed. Prerequisites: ACC 680 and ACC 681 with a minimum grade of B-. 3 Cr. Spring. 3 Cr. Spring.

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