Accounting Course Descriptions


ACCT: 5325 Intermediate Financial Accounting I

Continuation of Financial Accounting. It provides an in-depth coverage of the accounting system and basic financial statements learned in the first financial accounting course. Selected accounting items are covered with an emphasis on the topics of interest to financial managers including revenue recognition, statement of cash flows, working capital, cash and receivables, and long-term liabilities. Formerly MGT. 5369 or MGT 7368
Prerequisites: ACCT 6300/5F20 or equivalent.

ACCT 5326: Intermediate Financial Accounting II

Continuation of Intermediate Financial Accounting I. Selected accounting items are covered with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders equity and earnings per share. Formerly MGT 5370.
Prerequisite: ACCT 5325.

ACCT 5330: Introduction to Taxation

Course concentrates on the basic theories and practices of taxation, including income, consumption and property tax. The main focus is on the U.S. individual tax. The course will involve hands-on experience in preparing both individual and business tax returns. Formerly MGT 5377 Students who took FINA 6365 prior to Summer 2007 may not take this course.
Prerequisite: ACCT 6300/5F20 or equivalent.

ACCT 5350: Accounting Information Systems

Study of the manual and automated records, documents, procedures and controls used in accounting systems. Course content emphasis is placed on information technology and the use of technology in financial accounting, decision-making, and auditing. Formerly MGT 6344.
Prerequisites: ACCT 6300/5F20 or equivalent & BUAD 6300 or TECH 5F70/5F50/5F55 or equivalent.

ACCT 5360: Auditing

A study of the topic of auditing focusing on the audit of financial statements used for external reporting. Topics also covered include professional ethics, internal and operational auditing, forensic accounting, and assurance services. Formerly MGT 6357.
Prerequisite: ACCT 5325.

ACCT 6300: Accounting for Managers

This course focuses on the acquisition, analysis, reporting and use of both external and internal financial information about business events important to managers and the organization. The course emphasizes the transformation of information into basic financial statements; an introduction to knowledge and skills relevant to the internal use of accounting information and techniques in support of planning and control management decisions and budgeting for business operations; management accounting methods, terms and practices; and an introduction to financial management and the time value of money.

ACCT 6330: Financial Statement Analysis

Advanced financial accounting course focusing on the analysis of statements including shareholder's equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, economic value, and valuation of operations and debt.
Formerly MGT 7361.
Prerequisites: FINA 6305 or ACCT 5325.

ACCT 6340: Entity Taxation

The study of federal income tax regulations and accounting for corporations and shareholders. Topics include a detailed examination of corporate formation, capital structure, income taxation, and income distribution. Formerly MGT 6327.
Prerequisites: ACCT 5330.

ACCT 7340: Advanced Accounting

Provides in-depth coverage of financial reporting topics including: business combinations, partnerships, segment and interim reporting, foreign currency transactions, and governmental and not-for-profit accounting. Formerly MGT 7369.
Prerequisite: ACCT 5326.

ACCT 8380: Accounting Research Methods

Research methods for solving complex accounting and reporting issues including both financial accounting and tax accounting cases. Prerequisite: 3 credit hours of tax; 3 credit hours of intermediate accounting. 

ACCT 8395: Accounting Theory and Practice

Course serves as the practicum to and fulfills the research requirement for the M.S. in Accounting. Course concentrates on advance topics of U.S. Generally Accepted Accounting Principles. This course focuses on the practice of accounting and the application of GAAP and is the last course taken in the MS program. Formerly MGT 8385.
Prerequisite: 3 credits of Intermediate Financial Accounting, 3 credits of tax, BUAD 6300/5F20 or equivalent, and BUAD 6330 and BUAD 6390. 3

BUAD 6330: Business Communication

Course focuses on developing skills relevant to effective written and oral communication in applied business contexts. Students will practice skills in technical and commercial writing, electronic communications, visual/graphic presentation, interviewing and information gathering, and expository, persuasive, and extemporaneous speaking. Applications will be drawn from corporate summaries and reports, accounting statements and opinions, and managerial, employment, public relations and marketing communications.

BUAD 6390: Business Ethics

Develops a coherent framework, focused on the concept of virtue, for resolving ethically challenging situations in management and integrating the manager's personal life and values with sound management practice. Extensive readings in imaginative literature are used to illustrate and practice applications of the framework. Formerly MGT 6399.

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