Graduate Courses in Accounting

ACTG 5510 Accounting Systems. Current developments in establishment of complete accounting systems and the application of principles to typical business organizations. Special emphasis on accounting cycles, controls, and database design. Prerequisites: ACTG 3020 or 3310 and INFS 2200 or consent of department chair.

ACTG 5530 Federal Taxes I. Addresses determination of taxable income for individuals; federal income tax returns and research methods . Prerequisites: Graduate standing and permission of department chair.

ACTG 5610 Governmental Accounting and Reporting. State and local government accounting principles and procedures; classifications of accounts for budgetary and financial reporting; accounting for revenues and expenditures or expenses; reporting for funds and the governmental entity; and auditing the governmental entity. Prerequisite: ACTG 3120 with a minimum grade of C.

ACTG 5680 Forensic Accountancy and Fraud Auditing. Practice of forensic accounting, i.e., nontraditional investigative aspects of accountancy (e.g., litigation support, business interruptions, etc.); emphasis on fraud prevention and detection of fraudulent intent to obtain improper individual or group gains. Prerequisites: ACTG 4620 or 4640 or approval of department chair.

ACTG 5840 Study Abroad. A short-term international business education experience designed to expose the student to the economic, political, cultural, and social environments of a foreign country(ies), with specific emphasis directed toward the international state/status of the subject matter pertinent to the discipline. Prerequisites: Graduate standing and completion of core courses in respective field as determined by graduate business studies.

ACTG 6000 Survey of Accounting Principles. The accounting cycle, financial statements, accounting systems, use of accounting information for managerial decision-making purposes and problem solving. Not open to student with undergraduate accounting backgrounds. May not be used for elective credit in graduate business degree programs.

ACTG 6100 Accounting and Legal Issues for Managers. Surveys accounting skills and legal perspectives necessary for managers without undergraduate business degrees to enter the business world. Will not meet the requirements for the M.S. in Accounting/Information Systems nor the M.B.A. degree programs.

ACTG 6110 Advanced Financial Accounting. Extensive coverage of consolidated financial statement preparation.
Financial accounting topics including advanced partnerships, interim financial reporting, segment reporting, foreign currency issues, and accounting for fiduciaries also covered. Readings from professional journals and research related to current accounting issues. Prerequisite: ACTG 3120 with a minimum grade of C.

ACTG 6310 Advanced Cost Accounting, Budgeting, and Controllership. Recent conceptual and analytic development in cost accounting, budgeting, and controllership. Includes principles and procedures in preparation of business budgets and methods of accounting for managerial control of cost of production, distribution, and administration through the use of standards. Prerequisite: ACTG 3020 or 3310 or 6910.

ACTG 6510 Federal Income Tax Research and Planning. Skillful application of tax research methodology in the use of primary tax authority, secondary tax reference materials, and research aids. Research through practice in the use of materials available in the tax library. Prerequisites: ACTG 4530/5530 and 4540/5540 or consent of instructor.

ACTG 6530 Taxation of Pass-Through Entities. Principles of partnership and S corporation taxation. Addresses the tax consequences of formation, operations, distributions, and liquidations of partnerships. Also covers tax rules unique to S corporations. Prerequisite: ACTG 4550 or consent of instructor.

ACTG 6540 Taxation of Business Entities. The federal income taxation of business entities, including C corporations, S corporations, partnerships, limited liability companies and estates and trusts. Also covers estate and gift taxation. Prerequisite: ACTG 4550 with a minimum grade of C or consent of instructor.

ACTG 6550 U.S. International Taxation. Basic concepts of U.S. taxation of international transactions. Topics include sourcing of income from foreign activities, Subpart F income, selecting the proper vehicle for foreign investments, and computing foreign tax credits. Prerequisites: ACTG 4550.

ACTG 6570 International Financial Reporting and Controls. Advanced study of international financial reporting issues, international financial statement analysis, international accounting standards, foreign currency translation, foreign currency transaction reporting, international management accounting issues, and international taxation practices. Prerequisites: Nine hours of accounting with a C or better.

ACTG 6610 Advanced Governmental and Nonprofit Accounting and Reporting. State and local government accounting principles and procedures; accounting and reporting for state and local governments, colleges and universities, hospitals, and nonprofit organizations. Auditing practices for all these organizations. Prerequisites: ACTG 3120 and ACTG 4610/5610 with a minimum grade of C.

ACTG 6650 Advanced Accounting Theory. History and development of accountancy, tax structures, and industrial development of past, present, and projected societies including relevant research into current controversial issues. Extensive research required. Required for M.S. in Accounting/Information Systems with accounting as the primary field. Prerequisite: Consent of department chair.

ACTG 6670 Advanced Financial Accounting and Reporting Problems. Application of theoretical concepts and promulgations of authoritative bodies to financial accounting and financial reporting situations encountered in practice. Prerequisite: Accounting major or consent of instructor.

ACTG 6720 Advanced Auditing and Public Accounting Practices. Critical analysis of techniques used in auditing, method of data collection, and nature of audit evidence. Includes modern and relevant statistical and social research techniques and computer use as applied to the various steps in audit practices and procedures. Prerequisite: ACTG 4620 or consent of department chair.

ACTG 6730 External Auditing II. Responsibilities and functions of external auditors in providing attestation services. Auditing concepts, standards, and techniques including application of audit techniques to various transaction cycles will be covered. Prerequisite: ACTG 4620 or equivalent with a minimum grade of C.

ACTG 6810 Empirical Methods in Accounting. Foundation requirements and consent of instructor. Independent study and research on topics in or related to accounting under supervision of graduate faculty.

ACTG 6910 Accounting and Business Decisions. Accounting concepts and their application to the decision-making process. Research reports on a variety of financial and managerial accounting topics prepared and presented orally by the student. Not open to students with undergraduate major in accounting. Prerequisite: ACTG 2120 or equivalent.

ACTG 6920 Financial Statement Analysis. Concepts and techniques of financial statement analysis, income determination, and related institutional background. Not open to students with undergraduate majors in accounting.