Accounting (ACCT)

502. Corporate Tax (3). Concepts and methods of determining tax liability of corporations. Topics include ordinary income, capital gains and losses, net operating loss, reorganizations and contemporary problems in corporate taxation.  Prerequisite(s): Grade of C or better in ACCT 306 and ACCT 401.

505. Advanced Accounting Topics (3). Special accounting topics not covered in other accounting courses. Examples of topics covered are business combinations, investments, leases, pensions, EPS, revenue recognition and the cash flow statement. Prerequisite(s): Grade of C or better in ACCT 306.

506. Governmental and Not for Profit Accounting (3). Fund accounting and the financial presentation and disclosure requirements of governmental and other not for profit agencies. Prerequisite(s): Grade of C or better in ACCT 306. 

509. Auditing Principles and Procedures (3). Internal control, test of transactions, direct tests of financial statement balances and statistical sampling, with emphasis on the auditor's decision-making process.  Prerequisite(s): Grade of C or better in ACCT 303 and ACCT 306.

510. Advanced Cost (3). Study of the conceptual and procedural aspects of cost accounting. Prerequisite(s): Grade of C or better in ACCT 309.

601. Introduction to Accounting (3).  Preparation of accounting information according to GAAP and analysis of accounting data for the purposes of planning and control.  Notes: Offered in fall.

606. Advanced Financial Accounting (3).  Exploration of the theoretical basis of financial accounting and the study of selected current issues concerning generally accepted accounting principles.  Prerequisite(s):  ACCT 401.

607. Tax Research (3). Tax concepts, issues and procedures examined using tax services to research tax topics. Explore administrative methods of dealing with the examination, collection and criminal tax division of the IRS.  Prerequisite(s): ACCT 401.

609. Advanced Auditing (3).  The course will cover the audit process (with practice sets), auditing in an EDP environment and statistical sampling plans used by auditors. Prerequisite(s): Grade of C or better in ACCT 509.

610. Advanced Managerial Accounting (3).  Stresses an understanding of how accounting aids management by providing information for decision making and control operations.  Prerequisite(s): ACCT 309 or ACCT 654, QMTH 205 and QMTH 206, or QMTH 651.

615. Professional Exam Review (0).  Professional examination preparation. Student must demonstrate proficiency in a simulation of one of the following professional examinations: Certified Public Accountant, Certified Management Accountant or Certified Internal Auditor.  Notes: Must be completed prior to receiving MBA-Accounting Emphasis.

654. Management Accounting (3).  Accounting topics in the area of management with emphasis on planning, control and analysis for decision-making.  Prerequisite(s): ACCT 280 and 281.