Graduate Accounting Courses

Courses at the 5000 level are available to undergraduates who are admitted to the Fisher School of Accounting, who have met the admissions requirements for the Master of Accounting program and who have advisor approval. Prerequisites and graduate courses are listed in the graduate catalog.
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ACG 2021 Introduction to Financial Accounting 4 Credits

Conceptual introduction to financial accounting. Emphasis is placed on wealth and income measurement and the preparation and interpretation of conventional financial statements.

Prereq: sophomore standing.

ACG 2071 Introduction to Managerial Accounting 4 Credits

Accounting for cost reporting and control. Reports, statements and analytical tools used by management.

Prereq: ACG 2021.

ACG 3101 Financial Accounting and Reporting 1 4 Credits

Covers the theoretical structure of financial accounting, required financial statements, revenue recognition, operating assets and current liabilities.

Prereq: ACG 2021 and ACG 2071 with minimum grades of B.

ACG 3401 Business Processes and Accounting Information System 4 Credits

Examination of the accounting information systems in a business organization. Coverage extends over topics such as business processes, internal controls, and the fundamentals of accounting information systems analysis, design, implementation and control.

Prereq: (ACG 2021 and ACG 2071 with minimum grades of B) and (CGS 2531 or ISM 3013).

ACG 3802 Professional Speakers Series 1 Credit

To expose students to technical topics and emerging issues in accounting, business and related professions such as law. The course addresses career opportunities in the practice of public accounting, industry, financial services, government, and in business more generally. (S-U)

ACG 4111 Financial Accounting and Reporting 2 4 Credits

Continuation of ACG 3101 and includes coverage of accounting for investments, non-current liabilities and equities, accounting for income taxes, derivatives, accounting changes, statement of cash flows and earnings per share.

Prereq: ACG 3101 with minimum grade of C and FIN 3403.

ACG 4341 Cost and Managerial Accounting 4 Credits

Extends cost and managerial coverage beyond that covered in ACG 2071. Topics include quantitative cost estimation, standard costing, flexible budgets, inventory management, pricing decisions, balanced scorecard, costs of quality, capital budgeting, transfer pricing and performance evaluations.

Prereq: (ACG 3101 and ACG 3401 with minimum grades of C) and QMB 3250 and (MAC 2234 or MAC 2312).

ACG 4632 Introduction to Auditing 3 Credits

Introduces the basic concepts, principles and environment of financial statement auditing. The course emphasizes the audit decision-making process, researching audit standards, audit planning, evidence evaluation, audit reports, ethics and legal liability.

Prereq: ACG 4111 and ACG 4341 with minimum grades of C, and AC classification.

ACG 4931 Special Topics 1-3 Credits

Opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.

ACG 4941 Supervised Accounting Internship 2-4 Credits

Applied work in professional accounting. Requires several papers and reports. (S-U)

Prereq: advanced permission of accounting internship coordinator.

ACG 4970 Honors Thesis 1 Credit

The thesis must be submitted to the Fisher School no later than the published deadline and includes an abstract. (S-U)

Prereq: Minimum 3.6 overall and a minimum 3.6 accounting GPA is required to earn the magna cum laude distinction. Minimum 3.8 overall and a minimum 3.8 accounting GPA is required to earn the summa cum laude distinction.

TAX 4001 Introduction to Federal Income Tax 3 Credits

Introduces federal income taxation and is designed for students who pursue careers in accounting. The course develops a basic understanding of the federal income tax laws relating to businesses and provides a framework for integrating income tax planning into the business decision-making process.

Prereq: ACG 4111 and ACG 4341 with minimum grades of C, and AC standing.

TAX 4930 Special Topics in Taxation 1-4 Credits

Course provides an opportunity for in-depth study of topics not offered in other courses and of topics of special current significance.

Prereq: Permission of school.