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
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
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
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.