Accounting Course Descriptions


ACCT: 5323 Accounting for Managers

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; techniques in support of planning and control management decisions and budgeting for business operations; and management accounting methods, terms and practices. Prerequisite: ECON 5F70. Formerly ACCT 6300.

ACCT: 5325 Intermediate Financial Accounting I

An in-depth coverage of the accounting system and basic financial statements with an emphasis on topics of interest to financial managers including revenue recognition, statement of cash flows, working capital, cash and receivables, and long-term liabilities. Prerequisites: ACCT 5323, ACCT 6300 or equivalent.

ACCT 5326: Intermediate Financial Accounting II

This course is a continuation of Intermediate Financial Accounting I. Covers selected accounting items with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders equity and earnings per share. Prerequisite: ACCT 5325 or equivalent.

ACCT 5330: Introduction to Taxation

Focuses on the basic theories and practices of individual income taxation. Involves hands-on experience in preparing individual tax returns and research projects. Prerequisite: ACCT 5323 or ACCT 6300.

ACCT 5350: Accounting Information Systems

Studies the manual and automated records, documents, procedures, and controls used in accounting systems. Emphasis is on the use of technology in financial accounting, decision-making, and auditing. Prerequisite: ACCT 5323 or ACCT 6300.

ACCT 5360: Auditing

Focuses on an audit of financial statements used for external reporting. Topics also covered include professional ethics, internal and operational auditing, assurance services, attestation services, GAAS and the Fundamental Principles, financial statement assertions, business cycles, COSO, current business events, and Sarbanes-Oxley issues. Prerequisite: ACCT 5326.

ACCT 6330: Financial Statement Analysis

Focuses on the analysis of statements including shareholders’ equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, and economic value. Prerequisites: FINA 6305 or ACCT 5325.

ACCT 6340: Entity Taxation

Encompasses the study of federal income tax laws for corporations, partnerships, gifts, estates, and trusts. Topics include a detailed examination of corporate and partnership formation, income taxation, and income distribution from a variety of taxable entities. Prerequisite: ACCT 5330.

ACCT 6390: Business Ethics for Accountants

Develops a framework for addressing ethically challenging situations in management and synthesizing the individual’s personal values with sound management practice.  The course offers an integration of ethical reasoning, objectivity, independence, and other core values into the development of accounting professionals.  Formerly BUAD 6390.

ACCT 7340: Advanced Accounting

In-depth coverage of financial reporting topics including: business combinations, partnerships, foreign currency transactions, governmental and not-for-profit accounting. Prerequisite: ACCT 5326.

ACCT 8380: Accounting Research Methods

Covers research methods for solving complex accounting and reporting issues including both financial accounting and tax accounting cases. Prerequisites: ACCT 5323, ACCT 5330, and ACCT 5326. 

ACCT 8395: Accounting Theory and Practice

Serves as the MS Accounting final course and includes coverage of accounting theory.  The course concentrates on advanced topics of U.S. Generally Accepted Accounting Principles and the application of those principles. The course is taken in the last semester of the MS program. Prerequisites: ACCT 5330, ACCT 5326, and BUAD 6330.

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.


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