ACG 5005 Financial Accounting 2 Credits

Grading Scheme: Letter Grade

Introduction for prospective managers. Primary emphasis on financial reporting and analysis.

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ACG 5065 Financial and Managerial Accounting 3 Credits

Grading Scheme: Letter Grade

Financial statement analysis including techniques, cash flow, and impact of accounting principles. Management control systems: planning, budgeting, reporting, analysis, and performance evaluation.

Prerequisite: designed for MBA students.

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ACG 5075 Managerial Accounting 2 Credits

Grading Scheme: Letter Grade

Introduction for prospective managers. Primary emphasis on management control systems.

Prerequisite: ACG 5005.

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ACG 5226 Advanced Accounting 2 Credits

Grading Scheme: Letter Grade

Reporting of business combinations, equity method of accounting for investments in stocks, and issues concerning consolidated financial statements.

Prerequisite: 7AC Standing; ACG 5647 (C) and TAX 5027 (C)

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ACG 5505 Governmental Accounting 2 Credits

Grading Scheme: Letter Grade

Reporting by state and local governmental organizations and not-for-profit entities.

Prerequisite: 7AC standing; ACG 5226

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ACG 5637 Auditing I 2 Credits

Grading Scheme: Letter Grade

Concepts and theory underlying the audit of third party assertions. Coverage includes the audit environment, risk assessment, evidential search and evaluation, internal controls, audit programs and audit reporting.

Prerequisite: ACG 4111 and ACG 4341 with minimum grades of C; senior standing; accounting majors only.

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ACG 5647 Auditing II 2 Credits

Grading Scheme: Letter Grade

Second of a two course sequence. Applies the concepts and theory of auditing to gain assurance about key business processes and financial statement assertions. Coverage includes: audit sampling, revenue process, acquisition process, human resource management process, inventory management, resource management processes; completion activities, audit reports and subsequent events.

Prerequisite: ACG 5637 or ACG 4632 with minimum grades of C, senior standing, accounting majors only.

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ACG 5815 Accounting Regulation 2 Credits

Grading Scheme: Letter Grade

Private and public sector accounting institutions and their respective professional literature. Research techniques for addressing accounting issues emphasized through case assignments.

Prerequisite: ACG 5647 (C) and Class GE 7AC.

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ACG 6107 Accounting for Income Taxes 2 Credits

Grading Scheme: Letter Grade

In-depth study of the financial reporting standards for the effects of income taxes on a corporation's operating results and financial position.

Prerequisite: TAX 5065 with a minimum grade of C. Graduate accounting students only

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ACG 6136 Accounting Theory 2 Credits

Grading Scheme: Letter Grade

Theoretical frameworks essential to explore structure, features, and limitations of accounting and financial reporting.

Prerequisite: ACG 5815, 7AC standing.

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ACG 6175 Financial Reporting and Analysis 2 Credits

Grading Scheme: Letter Grade

Analyzing a firm's financial and accounting information from a user's perspective on financial reporting. Topics include: integration of firm strategy with accounting information content, effects of alternative accounting principles, and how accounting measures can be used as anchors for valuation.

Prerequisite: ACG 5226, Class GE 7, and College EQ AC.

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ACG 6207 Accounting for Risk 2 Credits

Grading Scheme: Letter Grade

Overview of risk management, financial instruments used in risk management, and related accounting issues and practices.

Prerequisite: ACG 5815, ACG 5226, 7AC standing.

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ACG 6385 Controllership 2 Credits

Grading Scheme: Letter Grade

Provides an in-depth look at control and the advanced managerial accounting techniques needed to support an organization's strategy and to align employees' goals with those of the organization. Primary emphasis is on management control systems and their interaction with corporate strategy.

Prerequisite: ACG 5075

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ACG 6635 Issues in Audit Practice 2 Credits

Grading Scheme: Letter Grade

In-depth discussion of fundamental concepts underlying audit practice, including introduction to current topics in auditing, advanced audit methods, and trends in auditing practice.

Prerequisite: ACG 5815, ACG 5226, 7AC standing.

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ACG 6685 Forensic Accounting 2 Credits

Grading Scheme: Letter Grade

Analysis of contemporary forensic and investigative accounting. Topics include: fraud auditing, litigation support, valuation, cyber-crime, and other key forensic topics.

Prerequisite: ACG 5647 (C), ACG 5226 , Class GE 7, and College EQ AC; OR, ACG 5647 , Class GE 7, College EQ BA, and Major EQ MST;

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ACG 6691 International Auditing 2 Credits

Grading Scheme: Letter Grade

Global perspective of auditing issues including international auditing standards and corporate governance practices providing an in depth analysis of the audit of multinational companies, cross border transactions and transfer pricing within affiliated groups of companies.

Prerequisite: ACG 5647 (C) , ACG 5226 , Class GE 7, and College EQ AC

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ACG 6697 Information Systems Assurance 2 Credits

Grading Scheme: Letter Grade

Concepts of risk, control, and assurance in environments with advanced information technology. Technology based audit tools and techniques.

Prerequisite: ACG 5647 (C), ACG 5226, Class GE 7, and College EQ AC standing; OR, ACG 5647, Class GE 7, College EQ BA, and Major EQ MST;

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ACG 6905 Individual Work in Accounting 1-4 Credits, Max 7 Credits

Grading Scheme: Letter Grade

Reading and research in areas of accounting.

Prerequisite: approval of graduate coordinator.

Catalog Program Pages Referencing ACG 6905

ACG 6935 Special Topics in Accounting 1-4 Credits, Max 8 Credits

Grading Scheme: Letter Grade

Special Topics in Accounting

Prerequisite: consent of associate director.

Catalog Program Pages Referencing ACG 6935

ACG 6940 Supervised Teaching 1-5 Credits, Max 5 Credits

Grading Scheme: S/U

Supervised Teaching

Catalog Program Pages Referencing ACG 6940

ACG 7399 Accounting Research and Analysis 3 Credits

Grading Scheme: Letter Grade

Reviews scholarly accounting research. Topics include the use of accounting information by investors and other stakeholders, the role of accounting in capital markets, accounting standard setting, the use of accounting information in budgeting, compensation, and governance, the role of auditing, and tax compliance and tax policy.

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ACG 7848 Data Analysis Skills 2 Credits

Grading Scheme: Letter Grade

In this course the students are introduced to archival research. The primary focus is on introducing the most commonly used datasets on WRDS (Compustat, CRSP and IBES) and learning SAS to manage and analyze these datasets.

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ACG 7849 Web Crawling and Textual Analysis 2 Credits

Grading Scheme: Letter Grade

In this course students will learn how to automatically retrieve data web pages/data from the internet and perform natural language processing techniques.

Catalog Program Pages Referencing ACG 7849

ACG 7885 Accounting Research I 4 Credits

Grading Scheme: Letter Grade

Accounting Research I

Catalog Program Pages Referencing ACG 7885

ACG 7886 Accounting Research II 4 Credits

Grading Scheme: Letter Grade

Theoretical constructs in accounting, valuation models, information asymmetry and production, and nonmarket information use.

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ACG 7887 Research Analysis in Accounting 3 Credits

Grading Scheme: Letter Grade

Analysis of accounting research and presentation of student research project results. Financial accounting, managerial accounting, auditing, taxation, management information systems, and information economics.

Prerequisite: ACG 7886.

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ACG 7939 Theoretical Constructs in Accounting 3 Credits

Grading Scheme: Letter Grade

Emerging theoretical issues that directly impact research and development of thought in accounting. Theory construction and verification, information economics, and agency theory constitute subsets of this course.

Prerequisite: ACG 7886.

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ACG 7979 Advanced Research 1-12 Credits

Grading Scheme: S/U

Research for doctoral students before admission to candidacy. Designed for students with a master's degree in the field of study or for students who have been accepted for a doctoral program. Not appropriate for students who have been admitted to candidacy.

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ACG 7980 Research for Doctoral Dissertation 1-15 Credits

Grading Scheme: S/U

Research for Doctoral Dissertation

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TAX 5005 Introduction to Federal Income Taxation 3 Credits

Grading Scheme: Letter Grade

Concepts and applications for all types of taxpayers. Influence of taxation on economic decisions, basic statutory provisions relevant to determining taxable gross income, allowable deductions, tax computations, recognition or nonrecognition of gains and losses on property transactions, and characterization of gains and losses.

Prerequisite: ACG 3482C with a minimum grade of C, and AC standing.

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TAX 5025 Federal Income Tax 1 2 Credits

Grading Scheme: Letter Grade

First of a two-course sequence studying the concepts found in the Federal income tax code. Primary emphasis will be using the income tax code to understand gross income, income exclusions, as well as deductions for businesses.

Prerequisite: ACG 4111 (C), ACG 4341 (C), CLASS GE 4, and COLLEGE EQ AC

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TAX 5027 Federal Income Tax 2 2 Credits

Grading Scheme: Letter Grade

Second of a two-course sequence studying the concepts found in the Federal income tax code. Primary emphasis will be using the income tax code to understand property transactions in a business and investment context.

Prerequisite: ACG 4111 (C), ACG 4341 (C), CLASS GE 4, and COLLEGE EQ AC

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TAX 5065 Tax Professional Research 2 Credits

Grading Scheme: Letter Grade

Use of professional tax literature and technology for problem solving. Case-based to provide experience in dealing with unstructured situations encountered in professional tax practice. Emphasizes problem identification and resolution.

Prerequisite: TAX 5005 (C), GE 7AC standing OR TAX 5027 (C) and GE 7AC.

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TAX 6105 Corporate Taxation 2 Credits

Grading Scheme: Letter Grade

In-depth study of taxation of corporate formations and ongoing operations. In addition, this course provides an introduction to accounting for income taxes.

Prerequisite: TAX 5065, Class GE 7, and College EQ AC.

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TAX 6115 Advanced Corporate Taxation 2 Credits

Grading Scheme: Letter Grade

Second of a two-course sequence that continues the study of corporate taxation. The course emphasizes: liquidations, reorganizations, divisions; it introduces the taxation of S corporations.

Corequisite: TAX 6105, Class GE 7, and College EQ AC

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TAX 6205 Partnership Taxation 2 Credits

Grading Scheme: Letter Grade

Providing depth of knowledge in partnership taxation. Required for students pursuing the "tax" track. Elective for other MAcc. students.

Prerequisite: TAX 5065, Class GE 7, and College EQ AC.

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TAX 6526 International Taxation 2 Credits

Grading Scheme: Letter Grade

Expansion of introduction to international tax, addressing more complex concepts encountered by U.S. multinationals operating abroad. U.S. taxation of foreign persons with U.S. activities included.

Prerequisite: TAX 6105 & GE 7AC

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TAX 6726 Executive Tax Planning 2 Credits

Grading Scheme: Letter Grade

Unique economic and tax planning scenarios faced by highly compensated executives throughout their working lives and as they face retirement and death.

Prerequisite: TAX 5065, 7AC standing.

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TAX 6877 State and Local Taxation 2 Credits

Grading Scheme: Letter Grade

Tax issues involved when business enterprises operate in multiple taxing jurisdictions. Principles of both multi-state and international income taxation (and their overlap).

Prerequisite: TAX 6105 and GE 7AC.

Catalog Program Pages Referencing TAX 6877