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Accounting Graduate Courses

(All courses carry three hours credit unless otherwise noted.)

ACCT 5242 Strategic Information Systems and Risk Management Prerequisite: ACCT 4241
A study of the identification and modeling of business processes, identification of business and information risk exposures and the development of appropriate control strategies, and analysis and design of information systems for business processes.

ACCT 6216 Seminar in Financial Reporting
Prerequisite: ACCT 3214
In-depth analysis of and research on current topics in accounting including theoretical analysis of recent accounting pronouncements and the study of current literature in accounting. Ethical issues in financial reporting are emphasized.

ACCT 6232 Managerial Accounting
Prerequisite: ACCT 2102 or equivalent
An analysis of accounting information and other data as aids to management in choosing possible courses of action. Not open to MPAcc students or students with an undergraduate degree in Accounting.

ACCT 6233 Seminar in Strategic Cost Management
Prerequisite: ACCT 3232 or 6232
Designed for the student with past exposure to cost accounting concepts and applications. The course emphasizes research of the current topics affecting the information-providing function of the managerial accounting process. Ethical issues are emphasized.

ACCT 6253 Seminar in Tax Accounting
Prerequisite: ACCT 3251
An examination of the federal tax treatment of fiduciaries, gifts, estates, corporations, and partnerships. Emphasis is placed upon the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and
liquidation of the entity. Tax research is emphasized.

ACCT 6263 Seminar in Assurance Services
Prerequisite: ACCT 4261

Advanced problems and research in the application of auditing standards, internal control evaluations, applications of statistics, audits of EDP systems, and auditor’s ethical, legal, and reporting obligations.

ACCT 6264 Nonprofit Accounting and Auditing
Prerequisite: ACCT 4261
Principles and practices of fund accounting are examined with emphasis upon their adaptation to nonprofit institutions. The course includes measuring efficiency and economic use of resources to satisfy legal reporting as well as societal requirements. Auditing the reports and operations of nonprofit
organizations is emphasized.

ACCT 6285 Special Problems in Accounting
Prerequisite: completion of all MPAcc requirements

In-depth, supervised, individual study of one or more current problems of the accounting profession.

ACCT 6286 Internship var. 1-3
Practical accounting internship experience with a commercial firm or organization for selected students.