Accounting (ACCOUNT)

Courses

ACCOUNT 651   TAX I   3 Units

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.
PREREQ: ACCOUNT 244, ACCOUNT 701 OR CONSENT OF DEPARTMENT.

ACCOUNT 656   COST MANAGEMENT   3 Units

This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments. Special emphasis is placed on communicating accounting information to managers in a clear, concise manner.
PREREQ: ACCOUNT 725 OR ACCOUNT 249 AND CONSENT OF DEPARTMENT

ACCOUNT 690   WORKSHOP   Repeatable   1-3 Units

Variable topics. Group activity oriented presentations emphasizing "hands on" and participatory instructional techniques.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 691   TRAVEL STUDY   Repeatable   3 Units

Variable topics. Faculty-led courses abroad.

ACCOUNT 696   SPECIAL STUDIES   Repeatable   1-3 Units

Variable topics. Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the formato of regularly scheduled Catalog offerings. A limit of three credits can be applied toward the accounting major and limit of six credits toward a degree.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 701   ACCOUNTING FOUNDATIONS   2 Units

This course introduces students to the principles of financial accounting, including the (1) basic accounting cycle (i.e., double-entry accounting), financial statements (i.e., income statement, statement of financial position, and statement of cash flows), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders' equity. Fundamental ration and statement analysis techniques are also integrated throughout the course.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 748   FINANCIAL STATEMENT ANALYSIS   3 Units

This course investigates the role and value of accounting information for users as they make business decisions. It includes a review of the generally accepted accounting principles and assumptions underlying the basic accounting model that generates the financial statements. The course focuses on the interpreting and analyzing financial statements to assess (a) historical trends and patterns, (b) short-term liquidity and long-term solvency, (c) profitability and operating performance, and (d) capital structure and asset utilization. Additional topics include the effects of alternative accounting methods, specialized industry analysis (e.g., banks, insurance, and utilities) and earnings quality and earnings management.
PREREQ: ACCOUNT 343 OR CONSENT OF DEPARTMENT

ACCOUNT 749   ASSURANCE SERVICES AND SYSTEMS ENGAGEMENTS   3 Units

This course focuses on services provided by accounting professionals. Selected topics may include advanced audit issues; evidence-gathering activities; internal control design and assessments; business and information technology risk analysis; analysis, design and development of modern information systems; reporting on controls and business processes; professional standards and ethical concepts.
PREREQ: ACCOUNT 454 OR ACCOUNT 761 AND ACCOUNT 465 OR CONSENT OF DEPARTMENT

ACCOUNT 751   GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING   3 Units

This course focuses on the theory and practice of accrual, modified accrual, and cash-based accounting models for governmental and not-for-profit entities. In addition, students investigate the specific accounting issues for state and local governments, colleges and universities, health care organizations, and voluntary health and welfare organizations.
PREREQ: ACCOUNT 261

ACCOUNT 752   ADVANCED FINANCIAL ACCOUNTING   3 Units

This course focuses on an in-depth study of (1) partnership accounting, (2) accounting for business combinations and segements of a business, and (3) international aspects of accounting. It also includes a review of current issues related to business combinations, consolidated financial statements, and international accounting standards.
PREREQ: ACCOUNT 343

ACCOUNT 756   CORPORATE AND SPECIAL ENTITIES TAXATION   3 Units

This course examines federal income tax laws and regulations with a specific emphasis on corporations (C and S), partnerships, estate and gift taxation, income taxation of estates and trusts, and taxation of exempt entities. Both compliance and tax planning are emphasized in this course. Tax research on related issues is also included.
PREREQ: ACCOUNT 651 OR ACCOUNT 451

ACCOUNT 757   ISSUES IN FINANCIAL ACCOUNTING   3 Units

This course examines some of the more complex and contentious areas that have evolved into accounting practice. Major areas include: 1) statement of cash flows, 2) segment and interim reporting, 3) accounting for derivatives, 4) pensions and other postretirement benefits, 5) accounting changes and error corrections, and 6) assessing the quality of financial statements. This course also covers recent pronouncements not covered in ACCOUNT 261 and ACCOUNT 343.
PREREQ: ACCOUNT 343

ACCOUNT 761   ACCOUNTING & MANAGEMENT INFORMATION SYSTEMS   3 Units

This course focuses on theory and principles underlying the design and installation of accounting and management information systems, including the in-depth investigation into internal control structures and the integration and impact of the computer on the total information system.
PREREQ: ACCOUNT 244 OR ACCOUNT 701 AND ACCOUNT 249 OR ACCOUNT 725 AND ACCOUNT 261

ACCOUNT 767   FORENSIC ACCOUNTING AND PROFESSIONAL ETHICS   3 Units

This course, with a combined lecture and case approach, will provide in-depth coverage of internal control, EDP auditing, fraud detection and reporting, and the auditor's code of ethics. A component of this course will follow a readings approach covering such topics as auditing estimates, auditor independence, audit failures, and going concern qualifications.
PREREQ: ACCOUNT 465 OR CONSENT OF DEPARTMENT

ACCOUNT 781   ACCOUNTING THEORY AND APPLIED RESEARCH   3 Units

This course examines the relationship between decision theory (and decision makers) and accounting information, alternative measurement theories, and conceptual frameworks. In addition, students will (1) learn to use applied research tools and (2) to develop their communication skills to real-life accounting issues in a variety of accounting environments.
PREREQ: ACCOUNT 343 OR CONSENT OF DEPARTMENT

ACCOUNT 783   INTERNATIONAL ACCOUNTING   3 Units

This course examines the international dimension of accounting and financial reporting for multinational enterprises. Topics include (a) the international standard-setting process, including harmonization with US GAAP, (b) IFRS GAAP for recording transactions and preparing financial statements, (c) a detalied comparison of IFRS and US GAAP, (d) foreign currency translations and accounting for changing prices, (e) international taxation and transfer pricing.
PREREQ: ACCOUNT 343 OR CONSENT OF INSTRUCTOR

ACCOUNT 787   SUSTAINABILITY AND ENVIRONMENTAL REPORTING   3 Units

This course provides a comprehensive exploraton of (a) environmental issues at multiple levels and (b) the effects of these issues on business, communities, and consumers. In addition, this course will provide student with an (c) introduction and practical understanding of the broad paradigm of sustainability and provide an (d) in-depth analysis of accounting for the natural environment; e.g., water and other natural resources.
PREREQ: ACCOUNT 343 OR CONSENT OF DEPARTMENT

ACCOUNT 789   READINGS AND RESEARCH IN ACCOUNTING   Repeatable   1-3 Units

Study of selected contemporary areas in accounting through readings in current research and literature. Prereq: Consent of Instructor.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 790   WORKSHOP   Repeatable   1-6 Units

Variable topics. Group activity oriented presentations emphasizing "hands on" and participatory instructional techniques.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 793   PRACTICUM IN PROFESSIONAL ACCOUNTANCY   Repeatable   1-3 Units

This course provides students, under the direction of a faculty advisor, the opportunity to apply their theoretical backgrounds in settings ranging from internships in accounting organizations to other approved activities related to the practice of professional accountancy. A learning contract will be developed by the faculty advisor, professional supervisor (if applicable), and student that clearly delineates the expectations and responsibilities of each party involved in the practicum.
PREREQ: ADMISSION TO MPA PROGRAM AND DEPARTMENT CONSENT

ACCOUNT 794   SEMINAR   1-3 Units

Variable topics. Group activity. An advanced course of study in a defined subject matter area emphasizing a small group in intense study with a faculty member.

ACCOUNT 796   SPECIAL STUDIES   Repeatable   1-3 Units

Variable topics. Group activity. Not offered regularly in the curriculum but offered on topics selected on the basis of timeliness, need, and interest, and generally in the formato of regularly scheduled Catalog offerings. A limit of three credits can be applied toward the accounting major and limit of six credits toward a degree.

ACCOUNT 798   INDIVIDUAL STUDIES   Repeatable   1-3 Units

Study of a selected topic or topics under the direction of a faculty member.
PREREQ: GRADUATE STUDENTS MUST BE ADMITTED TO THE M.B.A. OR M.P.A. ACCOUNTING.

ACCOUNT 799   THESIS RESEARCH   1-6 Units

Students must complete a Thesis Proposal Form in the Graduate Studies Office before registering for this course. Prereq: Graduate standing.
PREREQ: GRADUATE STANDING