 | | Course ID: | ACCT 1160. 3 hours. | | Course Title: | Survey of Accounting | Course
Description: | The analysis and interpretation of financial statements commonly found in the private sector. Not open to Business Administration students. | | Oasis Title: | SURVEY OF ACC | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2101. 3 hours. | | Course Title: | Principles of Accounting I | Course
Description: | Basic accounting systems, concepts, and principles. The primary
goals of this course are to develop an understanding of the
accounting process and to summarize and communicate information
useful in making economic decisions. | | Oasis Title: | PRIN OF ACC I | | Duplicate Credit: | Not open to students with credit in ACCT 1120H or ACCT 2101H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2101H. 3 hours. | | Course Title: | Principles of Accounting I (Honors) | Course
Description: | Basic principles of financial accounting and the accounting
environment. Students learn to record business transactions
and to prepare financial statements. A research project is
required. | | Oasis Title: | PRIN OF ACC I H | | Duplicate Credit: | Not open to students with credit in ACCT 1120H or ACCT 2101 | | Prerequisite: | Permission of Honors | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2102H. 3 hours. | | Course Title: | Principles of Accounting II (Honors) | Course
Description: | The analysis, interpretation, and reporting of managerial accounting information for management's use in operating a business. Concepts and methods, such as capital budgeting and break-even analysis, are related to other business disciplines. | | Oasis Title: | PRIN ACC II H | | Duplicate Credit: | Not open to students with credit in ACCT 1130H or ACCT 2102 | | Pre or Corequisite: | ACCT 2101 or ACCT 2101H or permission of Honors | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 2102. 3 hours. | | Course Title: | Principles of Accounting II | Course
Description: | Basic managerial accounting systems, concepts, and principles. The analysis, interpretation, and reporting of cost data for management's decision making needs. Cost-volume-profit analysis, budgeting, and performance reporting are discussed as they relate to other business disciplines. | | Oasis Title: | PRIN ACC II | | Duplicate Credit: | Not open to students with credit in ACCT 1130H or ACCT 2102H | | Prerequisite: | ACCT 2101H or ACCT 2101 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4000. 3 hours. | | Course Title: | Accounting Information in a Multinational Setting | Course
Description: | The use of domestic and international accounting information in the valuation of business enterprises and prediction of earnings, cash flow, and equity value. | | Oasis Title: | INTL ACC | | Prerequisite: | ACCT 2102H or ACCT 2102 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4050. 3 hours. | | Course Title: | Financial Statement Analysis for Non-Accounting Majors | Course
Description: | Designed for non-accounting majors, this course provides a user's perspective of financial statements. Financial analysis and critical thinking skills as applied to financial accounting data. | | Oasis Title: | FIN STATMNT NON-ACC | | Prerequisite: | ACCT 2102 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4400. 3 hours. | | Course Title: | Principles of Taxation for Non-Accountants | Course
Description: | The principles of federal income taxation as they apply to individuals and business entities. | | Oasis Title: | TAX SURVEY | | Duplicate Credit: | Not open to students with credit in ACCT 5400/7400 | | Prerequisite: | ACCT 2101 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 4990H. 3 hours. | | Course Title: | Honors Thesis | Course
Description: | Individual research leading to an honors thesis under the guidance of a thesis director. | | Oasis Title: | HONORS THESIS | | Nontraditional Format: | Research project under the direction of a faculty member done independently of the regularly scheduled classes. | | Prerequisite: | Senior standing and permission of Honors | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5000. 3 hours. | | Course Title: | Intermediate Accounting I | Course
Description: | Accounting concepts, critical thinking skills, and techniques involved in the accounting process and the preparation of financial statements. Emphasis is on accounting for most assets. Financial statements from the perspective of both preparers and users, accounting standard-setting process, and economic consequences of accounting standards on a firm's stakeholders. | | Oasis Title: | INTERMED ACC I | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5010. 3 hours. | | Course Title: | Intermediate Accounting II | Course
Description: | A continuation of Intermediate Accounting I. New topics include accounting for intangible assets, current and long-term liabilities, stockholders' equity, earnings per share, and investments. | | Oasis Title: | INTERMED ACC II | | Prerequisite: | ACCT 5000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5020. 3 hours. | | Course Title: | Intermediate Accounting III | Course
Description: | A continuation of Intermediate Accounting II. New topics include revenue recognition, accounting changes and errors, income taxes, pensions, and leases. | | Oasis Title: | INTER ACC III | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5030/7030. 1.5 hours. | | Course Title: | Accounting for Mergers and Acquisitions | Course
Description: | Application of accounting theory to complex business entities,
including accounting for mergers and acquisitions and the
measurement and reporting of equity investments. | | Oasis Title: | ACCT FOR MRGR & ACQ | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5040/7040. 1.5 hours. | | Course Title: | Accounting for Governments and Not-for-Profit Organizations | Course
Description: | Application of accounting theory to non-business entities,
including state and local governments and private not-for-profits. | | Oasis Title: | GOVT & NON-PROFIT | | Undergraduate Prerequisite: | ACCT 5010 | | Graduate Prerequisite: | ACCT 6000 | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5050/7050. 1.5 hours. | | Course Title: | International Accounting | Course
Description: | Application of accounting theory to enterprises operating outside
of the United States. | | Oasis Title: | INTL ACCT | | Undergraduate Prerequisite: | ACCT 5010 | | Graduate Prerequisite: | ACCT 6000 | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5060/7060. 1.5 hours. | | Course Title: | Research in Disclosure and Financial Reporting | Course
Description: | Application of accounting research tools and resources for the
purpose of determining appropriate reporting. | | Oasis Title: | DSCL & FIN REPORTNG | | Undergraduate Prerequisite: | ACCT 5010 | | Graduate Prerequisite: | ACCT 6000 | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5100H. 3 hours. | | Course Title: | Managerial Accounting I (Honors) | Course
Description: | The design of accounting systems to serve the internal needs of
management with an emphasis on underlying theory. Product
costing, including activity-based costing; budgeting and other
planning applications, information for decision making, planning
and control application for decentralized organizations. | | Oasis Title: | MANAGERIAL ACC I H | | Duplicate Credit: | Not open to students with credit in ACCT 5100/7100 | | Nontraditional Format: | Additional Requirements for Honors Credit: Because the J.M.
Tull School of Accounting devotes only one three-hour course to
management accounting, it is not possible to cover in our
regular class all of the management accounting topics that may
appear on the CPA exam. Students who plan to sit for the CPA
exam will benefit from studying four additional management
accounting topics that are likely to appear on the CPA exam.
Additional topics tested on exam I are economic order quantity,
joint products, and spoilage. An additional topic tested on
exam II is overhead variances. | | Prerequisite: | (ACCT 2102 or ACCT 2102H) and ACCT 5000 and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5100. 3 hours. | | Course Title: | Managerial Accounting I | Course
Description: | The design of accounting systems to serve the internal needs of management with an emphasis on underlying theory. Product costing, including activity-based costing; budgeting and other planning applications, information for decision making, planning and control application for decentralized organizations. | | Oasis Title: | MANAGERIAL ACC I | | Duplicate Credit: | Not open to students with credit in ACCT 5100H or ACCT 5100/7100 | | Prerequisite: | ACCT 2102 or ACCT 2012H or ACCT 5000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5200. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control | Course
Description: | Assurance services with focus on the audit of financial statements. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk. The role of professional ethics and legal liability in the auditing profession. | | Oasis Title: | AUDIT RISK & CNTRL | | Duplicate Credit: | Not open to students with credit in ACCT 5200H or ACCT 7200 | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | ACCT 5310/7310 or ACCT 5310H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5200H. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control (Honors) | Course
Description: | Assurance services with focus on the audit of financial
statements. The basic financial statement audit process is
discussed, including the concepts of evidence, materiality, and
risk. The role of professional ethics and legal liability in the
auditing profession. | | Oasis Title: | AUDIT RISK/CNTRL H | | Duplicate Credit: | Not open to students with credit in ACCT 5200/7200 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students will
complete three additional projects on reporting requirements
for publicly traded U.S. companies and the role of the auditor
in those filings.
The project is worth 10 percent of the course grade for Honors
students. Course points are reweighed to include this
assignment and place these students on the grading scale with
all other students in the course. | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | (ACCT 5310/7310 or ACCT 5310H) and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5310H. 3 hours. | | Course Title: | Systems I (Honors) | Course
Description: | Accounting information systems (AIS), including the role of such
systems in an organization, electronic data processing, AIS
applications, AIS analysis and design, AIS controls, and the
audit of AIS. | | Oasis Title: | SYSTEMS I H | | Duplicate Credit: | Not open to students with credit in ACCT 5310/7310 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students should turn
in a comprehensive research project selected by the instructor
on one of the following topics:
1) Controls in systems
2) Effects of IT on firm performance
3) IT governance
4) ERP systems
5) REA modeling
6) XBRL
7) Continuous monitoring
The project will consist of three parts:
(1) Students will complete an extensive literature review
(2) Students will prepare a research paper integrating and
synthesizing this literature
(3) Students will prepare a paper describing how the subject
is implemented in practice (including the pros and cons, if
applicable) | | Prerequisite: | (ACCT 2102 or ACCT 2102H) and permission of Honors | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5310. 3 hours. | | Course Title: | Systems I | Course
Description: | Accounting information systems (AIS), including the role of such systems in an organization, electronic data processing, AIS applications, AIS analysis and design, AIS controls, and the audit of AIS. | | Oasis Title: | SYSTEMS I | | Duplicate Credit: | Not open to students with credit in ACCT 5310H or ACCT 7310 | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5400. 3 hours. | | Course Title: | Taxation I | Course
Description: | A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to tax problems as well as methods of analysis most appropriate to taxation issues. | | Oasis Title: | INTRO TO TAXATION | | Duplicate Credit: | Not open to students with credit in ACCT 5400H or ACCT 5400/7400 | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5400H. 3 hours. | | Course Title: | Taxation I (Honors) | Course
Description: | A basic federal income tax course covering concepts of taxation applicable to all taxable entities but primarily relating to individuals. Introduces research approaches to tax problems as well as methods of analysis more appropriate to taxation issues. | | Oasis Title: | TAX I H | | Duplicate Credit: | Not open to students with credit in ACCT 5400/7400 | | Nontraditional Format: | Additional Requirements for Honors Credit: Students are
expected to complete three paper projects during the semester.
For each project, students will be required to 1) provide the
class with a recent article related to the topic prior to when
the topic is covered in class; 2) write a paper that explains
how the article relates to specific material we cover in class;
and 3) be prepared to answer questions in class on the topic.
Topics will be assigned to students during class from the
following list: tax compliance; individual tax planning; income
realization and recognition; alternative minimum tax; business
deductions; property transactions; investments; passive
activities; retirement savings; and employment income. | | Prerequisite: | (ACCT 2102 or ACCT 2102H) and permission of Honors | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5410/7410. 3 hours. | | Course Title: | Taxation II | Course
Description: | The federal taxation of business entities and owners, primarily focusing on corporations and shareholders. The tax provisions governing business entities, as well as the impact of those provisions on business decisions and choice of entity form. | | Oasis Title: | TAXATION II | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5600. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Special Topics in Accounting | Course
Description: | The accounting field evolves rapidly and covers many topic
areas. Recent developments in areas such as accounting
information systems, auditing, cost accounting, financial
accounting, and taxation. | | Oasis Title: | SPECIAL TOPICS ACCT | | Prerequisite: | ACCT 5000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5710. 1.5 hours. | | Course Title: | Professional Accounting I | Course
Description: | Overview of alternative career paths in accounting through
interaction with professionals from public accounting,
government, and corporations. | | Oasis Title: | PROF ACC I | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5720. 1.5 hours. | | Course Title: | Professional Accounting II | Course
Description: | Study of professional business communication for accounting
majors with an emphasis on improving written business
correspondence. | | Oasis Title: | PRO ACC II | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 5800. 3 hours. | | Course Title: | Internship in Accounting | Course
Description: | Applied professional experience or experience with the profession in another culture. | | Oasis Title: | INTERNSHIP IN ACCT | | Nontraditional Format: | Relevant professional work experience that augments topics covered in regular classes. | | Prerequisite: | ACCT 5000 and permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 5990. 1-6 hours. Repeatable for maximum 6 hours credit. | | Course Title: | Directed Study in Accounting | Course
Description: | Directed study or research in the area of accounting. | | Oasis Title: | DIRECTED STUDY | | Duplicate Credit: | Not open to students with credit in ACCT 4990 | | Nontraditional Format: | Directed readings or study under the direction of a faculty member done independently of regularly scheduled classes. | | Prerequisite: | ACCT 2102H or ACCT 2102 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6000. 3 hours. | | Course Title: | Financial Accounting | Course
Description: | Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and limitations of such reports. | | Oasis Title: | FIN ACC | | Duplicate Credit: | Not open to students with credit in ACCT 7990 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6010. 3 hours. | | Course Title: | Financial and Managerial Accounting | Course
Description: | Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and basic concepts related to the internal use of accounting information. | | Oasis Title: | FIN & MGR ACCT | | Duplicate Credit: | Not open to students with credit in ACCT 6000 or ACCT 8000 | | Nontraditional Format: | Half of the class will be on campus in a classroom setting. The remainder will be distance learning projects over the world-wide web. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6015. 1.5 hours. | | Course Title: | Survey of Accounting | Course
Description: | Financial accounting and reporting for students with prior course
work in accounting. Basic financial accounting and reporting
concepts and methods pertinent to understanding and analyzing
corporate financial statements. Major concepts and techniques
for managerial planning, control, and decision making are
reviewed where appropriate. | | Oasis Title: | SURVEY OF ACC | | Duplicate Credit: | Not open to students with credit in ACCT 8150 | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6020. 2-3 hours. | | Course Title: | Internal Uses of Accounting Information | Course
Description: | Basic concepts and techniques applicable to the internal uses of accounting information. Emphasis is placed on planning and control applications, but some attention is given to product costing issues. | | Oasis Title: | INTERNAL USES ACC | | Duplicate Credit: | Not open to students with credit in ACCT 8140 | | Prerequisite: | ACCT 6000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6030. 1.5 hours. | | Course Title: | Analyzing Profitability of Products, Services, and Customers | Course
Description: | The course shows how managers use financial information to make
strategic decisions, including managing costs, setting prices,
and deciding which products, services, and customers to
emphasize, and which to outsource. Students learn why the
external financial reporting system is inadequate for guiding
these decisions and how to assign costs appropriately for
different strategic decisions. | | Oasis Title: | PROD & SERV PROFITS | | Prerequisite: | ACCT 6000 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6035. 1.5 hours. | | Course Title: | Using Financial Information for Organizational Control and Performance | Course
Description: | A continuation of Analyzing Profitability of Products, Services,
and Customers, showing how managers make organizational control
decisions and evaluate organizational and management performance.
Topics include balanced scorecards that reflect strategy;
budgeting and variance analysis for cost and revenue centers;
variable and throughput costing for evaluating profit centers;
and ROI and economic value added measures for investment centers. | | Oasis Title: | CNTRL & PERF EVAL | | Prerequisite: | ACCT 6000 and ACCT 6030 | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 6400. 3 hours. | | Course Title: | Tax Implications of Business Decisions | Course
Description: | The major provisions of the federal income tax law that impact management decisions in all types of business entities. | | Oasis Title: | TAX FOR BUS DEC | | Duplicate Credit: | Not open to students with credit in ACCT 8490 | | Prerequisite: | ACCT 6020 or ACCT 6015 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7005. 3 hours. Repeatable for maximum 45 hours credit. | | Course Title: | Graduate Student Seminar | Course
Description: | Advanced supervised experience in an applied setting. This
course may not be used to satisfy a student's approved program of
study. | | Oasis Title: | GRAD STUDENT SEM | | Nontraditional Format: | Seminar. | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 7100. 3 hours. | | Course Title: | Managerial I | Course
Description: | The design of accounting systems to serve the internal needs of
management with an emphasis on underlying theory. Product
costing, including activity-based costing; budgeting and other
planning applications, information for decision making, planning
and control application for decentralized organizations. | | Oasis Title: | MANAGERIAL I | | Duplicate Credit: | Not open to students with credit in ACCT 5100 or ACCT 5100H | | Nontraditional Format: | Students analyze three Harvard-style business cases on
different management accounting topics. This analysis requires
higher level integration and application of course content,
coupled with extensive technical analysis, in proposing
effective solutions to realistic ill-structured business
problems. The cases will be distributed the first week of
class. | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7200. 3 hours. | | Course Title: | Auditing, Risk Assessment, and Control | Course
Description: | Assurance services with focus on the audit of financial
statements. The basic financial statement audit process is
discussed, including the concepts of evidence, materiality, and
risk. The role of professional ethics and legal liability in the
auditing profession. | | Oasis Title: | AUDIT RISK & CNTRL | | Duplicate Credit: | Not open to students with credit in ACCT 5200 or ACCT 5200H | | Nontraditional Format: | Students will complete three projects on reporting requirements
for publicly traded United States companies and the role of the
auditor in those filings. | | Prerequisite: | ACCT 5010 | | Pre or Corequisite: | ACCT 5310 or ACCT 5310H or ACCT 7310 | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7310. 3 hours. | | Course Title: | Systems I | Course
Description: | Accounting information systems (AIS), including the role of such
systems in an organization, electronic data processing, AIS
applications, AIS analysis and design, AIS controls, and the
audit of AIS. | | Oasis Title: | SYSTEMS I | | Duplicate Credit: | Not open to students with credit in ACCT 5310 or ACCT 5310H | | Nontraditional Format: | Students will complete a comprehensive research project
selected by the instructor. The project will consist an
extensive literature review, a research paper integrating and
synthesizing this literature, and a paper describing how the
subject is implemented in practice (including the pros and
cons, if applicable). | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7400. 3 hours. | | Course Title: | Taxation I | Course
Description: | A basic federal income tax course covering concepts of taxation
applicable to all taxable entities but primarily relating to
individuals. Introduces research approaches to tax problems as
well as methods of analysis most appropriate to taxation issues. | | Oasis Title: | TAXATION I | | Duplicate Credit: | Not open to students with credit in ACCT 5400 or ACCT 5400H | | Nontraditional Format: | Students are expected to complete three paper projects during
the semester. For each project, students will be required to
provide the class with a recent article related to the topic
prior to when the topic is covered in class, write a paper that
explains how the article relates to specific material we cover
in class, and be prepared to answer questions in class on the
topic. | | Prerequisite: | ACCT 2102 or ACCT 2102H | Semester Course
Offered: | Offered fall and spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7420. 3 hours. | | Course Title: | Partnership Taxation | Course
Description: | The fundamental tax and legal concepts involved in the income taxation of partnerships and partners. | | Oasis Title: | PARTNERSHIP TAX | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7430. 1.5 hours. | | Course Title: | Estate and Gift Taxations | Course
Description: | The structure and fundamental concepts involved in estate and gift taxation and the income taxation of estates and trusts. Personal financial planning concepts are also introduced. | | Oasis Title: | ESTATE AND GIFT | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7440. 3 hours. | | Course Title: | Corporate Tax I | Course
Description: | The federal taxation of business entities and owners, primarily focusing on corporations and shareholders, for students planning to pursue a concentration in taxation. | | Oasis Title: | CORP TAX I | | Duplicate Credit: | Not open to students with credit in ACCT 5410/7410 | | Prerequisite: | ACCT 5400/7400 | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7600. 3 hours. | | Course Title: | Financial Statement Analysis | Course
Description: | Basic techniques, research methods, strengths, and limitations of financial statement analysis. Computer analysis of financial data to predict earnings and other financial ratios. Use of these techniques to value equity securities and to predict takeover targets, future debt ratings, and bankruptcies. | | Oasis Title: | FIN STAT ANALYSIS | | Duplicate Credit: | Not open to students with credit in ACCT 8050 | | Pre or Corequisite: | ACCT 6000 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7605. 3 hours. | | Course Title: | Advanced Accounting | Course
Description: | Application of accounting theory to complex business entities,
including accounting for mergers and acquisitions, measurement
and reporting of equity investments, and accounting for state and
local governments and private not-for-profits. | | Oasis Title: | ADVANCED ACCT | | Duplicate Credit: | Not open to students with credit in ACCT 5030/7030 or ACCT 5040/7040 | | Prerequisite: | ACCT 5010 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7610. 3 hours. | | Course Title: | Managerial Accounting II | Course
Description: | Advanced cost and managerial accounting topics. Application of cost and managerial accounting techniques to "real world" problems. | | Oasis Title: | MGR ACC | | Duplicate Credit: | Not open to students with credit in ACCT 8100 | | Prerequisite: | ACCT 5100/7100 | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7620. 3 hours. | | Course Title: | Audit II | Course
Description: | Advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. Students will complete a practice case, including the drafting of the audit report. | | Oasis Title: | AUDIT II | | Duplicate Credit: | Not open to students with credit in ACCT 8200 | | Prerequisite: | ACCT 5200/7200 and ACCT 5310/7310 | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7630. 3 hours. | | Course Title: | Systems II | Course
Description: | Examines the control and security of accounting information
systems with an auditing perspective. Topics covered include:
the IT audit process, types of IT audits, computer-assisted
audit tools and techniques (CAATTs), IT governance, various
types of SAS 94 audits, ethics, and other related topics.
Students will spend significant time learning computerized
auditing tools and techniques. | | Oasis Title: | SYSTEMS II | | Duplicate Credit: | Not open to students with credit in ACCT 8300 | Semester Course
Offered: | Offered spring semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7650. 3 hours. Repeatable for maximum 6 hours credit. | | Course Title: | Special Topics in Accounting | Course
Description: | Advanced topics of current interest in auditing, financial accounting, managerial accounting, systems, or taxation. | | Oasis Title: | SPECIAL TOPICS ACC | | Duplicate Credit: | Not open to students with credit in ACCT 8700 | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7700. 3 hours. | | Course Title: | Accounting Policy and Research | Course
Description: | Development of accounting research tools and an understanding
of accounting policy issues as they arise in professional
accounting settings. | | Oasis Title: | ACC POLICY | Semester Course
Offered: | Offered fall semester every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 7800. 3 hours. | | Course Title: | Graduate Internship in Accounting | Course
Description: | Applied professional experience or experience with the
profession in another culture. | | Oasis Title: | GRAD INTERN IN ACCT | | Nontraditional Format: | Relevant professional work experience that augments topics in
regular classes. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9000. 1-12 hours. Repeatable for maximum 12 hours credit. | | Course Title: | Doctoral Research | Course
Description: | Research while enrolled for a doctoral degree under the direction of faculty members. | | Oasis Title: | DOCTORAL RESEARCH | | Nontraditional Format: | Independent research under the direction of a faculty member. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9005. 3 hours. Repeatable for maximum 45 hours credit. | | Course Title: | Doctoral Graduate Student Seminar | Course
Description: | Advanced supervised experience in an applied setting. This
course may not be used to satisfy a student's approved program of
study. | | Oasis Title: | DOC GRAD STU SEM | | Nontraditional Format: | Seminar. | Semester Course
Offered: | Offered fall, spring and summer semester every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9010. 1-9 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Accounting Workshop | Course
Description: | Critical examination and development of research projects of departmental faculty, doctoral students, and visiting scholars. | | Oasis Title: | ACC WKSHOP | | Nontraditional Format: | Attendance at, and participation in, accounting workshops where research results are presented and discussed. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
| | | Course ID: | ACCT 9030. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Conducting Empirical Studies in Accounting Research | Course
Description: | Doctoral students learn how to access the primary databases that
support capital markets research in accounting, using the SAS
programming language. Students apply skills acquired in the
course, replicating a published empirical accounting study under
the instructor's supervision. | | Oasis Title: | STUDIES ACCT RESRCH | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9100. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Behavioral Accounting Research | Course
Description: | Judgement and decision-making research in accounting and auditing, including the roles of experience, cognitive processes, group processes, and decision aids. | | Oasis Title: | BEH ACC RES | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9110. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Positive Accounting Research | Course
Description: | Empirical accounting research related to earnings management,
audit quality, and other related topics. | | Oasis Title: | POSTIVE ACC RESEAR | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9120. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Capital Markets Research in Accounting | Course
Description: | The information content of accounting information as reflected in changes in security prices and trading volume in financial markets, and other related topics. | | Oasis Title: | CAP MKT ACC RES | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9130. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Special Topics in Accounting Research | Course
Description: | Contemporary topics in accounting research. | | Oasis Title: | SPEC TOPICS IN ACC | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9140. 3 hours. Repeatable for maximum 9 hours credit. | | Course Title: | Capital Markets Research II | Course
Description: | Voluntary disclosure and other contemporary topics in accounting
research. | | Oasis Title: | CAP MKT ACC RES II | Semester Course
Offered: | Not offered on a regular basis. | | Grading System: | A-F (Traditional) |
| | | Course ID: | ACCT 9300. 1-12 hours. Repeatable for maximum 12 hours credit. | | Course Title: | Doctoral Dissertation | Course
Description: | Dissertation writing under the direction of the major professor. | | Oasis Title: | DOCT DISSERTATION | | Nontraditional Format: | Independent research and preparation of the doctoral dissertation. | | Prerequisite: | Permission of department | Semester Course
Offered: | Offered every year. | | Grading System: | S/U (Satisfactory/Unsatisfactory) |
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