Accountancy (6200)
Accountancy (6200)
| 201 | ACCOUNTING PRINCIPLES I | 3 credits |
| Prerequisite: 24 hours of college credit. Introduction to accounting principles including accounting for revenues, expenses, assets, liabilities, equity, accounting standards and financial statements. | ||
| 202 | ACCOUNTING PRINCIPLES II | 3 credits |
| Prerequisite: 201. Information needs of management. Analysis of cash flow and financial statements. Study of product costing systems; standard costs; planning, budgeting, and control systems; overhead cost allocation; cost-volume-profit analysis; relevant costing; and capital budgeting. | ||
| 250 | SPRDSHT MODEL & DECISION ANALY | 3 credits |
| Prerequisite: Spreadsheet proficiency and either 201 or 24 semester credit hours completed. In-depth study of spreadsheet applications and databases to support decision-making and problem-solving in business and accounting. | ||
| 301 | COST MANAGEMENT AND CONTROL | 3 credits |
| Prerequisites: Admission to College of Business; 3250:200, and grades of not less than "C" in 201, 202, and 250. Product cost accumulation, cost management strategies, performance evaluation, and application of cost in business decisions. | ||
| 316 | FINANCIAL APPLICATIONS DEVLPMT | 3 credits |
| Prerequisite: 201, 6500:315. Analysis, design and development of financial and control applications. Integration of intelligent agents into financial information systems for risk assessment, control, and assurance of businesses processes. | ||
| 320 | ACCOUNT SYSTMS & INTERNAL CONT | 3 credits |
| Prerequisites: admission to College of Business Administration and grade of not less than "C" in 201 and 250. Covers analysis design, implementation, governance and evaluation of accounting systems; business process modeling and accounting transaction cycles; and internal control. | ||
| 321 | FINANCIAL REPORTING & ANALYS I | 3 credits |
| Prerequisite: admission to College of Business Administration, a grade of not less than a "C" for accounting majors in 201 or permission. Financial reporting and analysis of cash, receivables, inventories, property, plant and equipment, intangibles and liabilities. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research. | ||
| 322 | FINANCIAL REPORTING & ANALY II | 3 credits |
| Prerequisite: admission to College of Business Administration and a grade of not less than a "C" in 321 or permission. Financial reporting and analysis of owners' equity, investments, revenue recognition, tax allocations, pensions, leases, accounting changes, cash flows, segments, and interim periods. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research. | ||
| 408 | INTERNTL FIN REPORT & ANALYS | 3 credits |
| Prerequisites: admission to the College of Business Administration, a grade of not less than a "C" in 201 and 202, and an international business major (6800) or 321. Covers international accounting standards, analysis of foreign financial statements, international tax issues, accounting for foreign currency, transfer pricing and international auditing standards. | ||
| 410 | TAXATION FOR FINANCIAL PLAN | 3 credits |
| Provides students preparing for careers in financial planning with the necessary knowledge of federal tax law as applied to individuals and businesses. Not to be used as an accounting elective. | ||
| 420 | ADV FINANCIAL REPORT & ANALYS | 3 credits |
| Prerequisite: Admission to College of Business Administration and 322. Examination of accounting theory and financial reporting practices for business combinations, partnerships, foreign operations, nonprofit entities and consolidated statements. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research. | ||
| 430 | CONTEMPORARY FEDERAL TAXATION | 3 credits |
| Prerequisite: Admission to College of Business Administration and and a grade of not less than a "C" in 201, 202 and 321 or permission. Examines current federal tax practices with an emphasis on individual taxes. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program. | ||
| 431 | BUSINESS ENTITY TAXATION | 3 credits |
| Prerequisite: admission to College of Business Administration and 430/530 or permission. Federal income tax law related to partnerships, corporations, trusts and estates; also includes an overview of federal estate and gift tax law. | ||
| 440 | ASSURANCE SERV & PROFES RESPON | 3 credits |
| Prerequisites: admission to College of Business Administration, 320, 322 and 430. Examines assurance services including external auditing and professional responsibilities. Focuses on standards, professional ethics and independence requirements, and procedures used in conducting assurance services. | ||
| 441 | INFORMATION SYS AUDIT & CONTRL | 3 credits |
| Prerequisites: admission to College of Business Administration, 440 and 454 or permission. Learn the fundamental concepts and practices of information systems audit control. Use of contemporary control frameworks, objectives and standards to discuss integrity, control, governance, assurance and effectiveness of financial information systems. | ||
| 450 | ADV SPRDSHT MODL & DECISN ANLY | 3 credits |
| Prerequisites: Admission to the College of Business Administration, 202, 250, 322, 6400:301 and 6500:304 or permission. Study advanced topics in spreadsheet modeling and decision analysis in the context of accounting and finance, including security, control and quality assurance of spreadsheets. | ||
| 454 | INFORMATION SYSTEMS SECURITY | 3 credits |
| Prerequisites: admission to College of Business Administration and, 320 or 6500:310. Focus on information systems risk and security in distributed business environments; develop policies, practices and systems for security of computers and data in business with emphasis on financial information systems. | ||
| 460 | ADVANCED MANAGERIAL ACCOUNTING | 3 credits |
| Prerequisites: admission to the College of Business Administration and 301 and 320, 6500:330 or 6500:333. The use of financial and non-financial information in decision making, performance evaluation of business units, strategy and governance, and management control. | ||
| 470 | GOVERNMENTAL ACCOUNTING | 3 credits |
| Prerequisites: 321 or equivalent. Theory and procedures involved in application of fund accounting, budgetary control, appropriations and various accounting systems to governmental units, educational, medical and other non-profit institutions. Covers financial reporting for government and not for profit entities and GASB standards. | ||
| 490 | ST: ACCOUNTING | 1-3 credits |
| Prerequisite: Permission of instructor. Opportunity to study special topics and current issues in accounting. May be repeated with a change of subject. | ||
| 520 | ADV FINANCIAL REPORT & ANALYS | 3 credits |
| Prerequisites: 622 or equivalent. Examination of accounting theory and financial reporting practices for business combinations, partnerships, foreign operations, nonprofit entities and consolidated statements. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research. Includes a research component. | ||
| 530 | CONTEMPORARY FEDERAL TAXATION | 3 credits |
| Prerequisite: 621 or equivalent or by permission. Examines current federal tax practices with an emphasis on individual taxes. Includes a research component. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program. | ||
| 531 | BUSINESS ENTITY TAXATION | 3 credits |
| Prerequisite: admission to College of Business Administration and 530 or permission. Federal income tax law related to partnerships, corporations, trusts and estates; also includes an overview of federal estate and gift tax law. Includes a research component. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program. | ||
| 540 | ASSURANCE SERV & PROFES RESPON | 3 credits |
| Prerequisite: 621 or equivalent. Examine assurance services including external auditing and professional responsibilities. Focuses on standards, professional ethics, and independence requirements, and procedures used in conducting assurance services. Includes a research component. | ||
| 541 | INFORMATION SYS AUDIT & CONTRL | 3 credits |
| Prerequisite: 540 or permission of instructor. Learn the fundamental concepts and practices of information systems audit control. Use control objectives and standards by information systems control, audit and security organizations. | ||
| 554 | INFORMATION SYSTEMS SECURITY | 3 credits |
| Prerequisite: 603 or equivalent. Focus on information systems risk and security in distributed business environments; develop policies, practices, and systems for security of computers and data in business. Includes a research component. | ||
| 570 | GOVERNMENTAL ACCOUNTING | 3 credits |
| Prerequisites: 621 or equivalent. Theory and procedures involved in application of fund accounting, budgetary control, appropriations and various accounting systems to governmental units, educational, medical and other non-profit institutions. Covers financial reporting for government and not for profit entities and GASB standards. Includes a research component. | ||
| 580 | ACCOUNTING PROBLEMS | 3 credits |
| Prerequisite: 322. Independent research on advanced accounting problem in student's specific area of interest. | ||
| 591 | W: ACCOUNTING | 1-3 credits |
| (May be repeated) Prerequisite: permission of instructor. Group study of accounting under faculty guidance. May not be used to meet undergraduate or graduate accounting major requirements, but may be used for elective credit only with permission of instructor or department. | ||
| 601 | FINANCIAL ACCOUNTING | 3 credits |
| Introductory course for student with no accounting background. Examines accounting principles as applied to financial problems of firm. | ||
| 603 | ACCTNG DECISION SUPPORT SYSTEM | 3 credits |
| Introduction to basic financial statement information; coverage of databases, electronic spreadsheets, and other information technology tools that support accounting and assurance services. | ||
| 607 | FIN DATA COMM & ENTRPRSE INTEG | 3 credits |
| Prerequisites: 6200:601 and 6500:601. In-depth study of contemporary methodologies, technologies, and standards used to integrate business processes and systems, including XML and XBRL. | ||
| 610 | PROCESS ANALYSIS & COST MGMT | 3 credits |
| Prerequisites: 601 or 621, or permission of instructor. Investigates management accounting and control systems and the use of accounting information in cost management, risk assessment, planning, decision making, and performance evaluation. | ||
| 615 | ERP & FINANCIAL DATA COMM | 3 credits |
| Prerequisite: 603 or equivalent. Risk assessment and mitigation of ERP systems and integration of contemporary data communication technologies such as XMLand XBRL into financial applications. | ||
| 621 | CORP ACCT & FINANCIAL REPORT I | 3 credits |
| Prerequisite: 601 or graduate accounting status. An examination of generally accepted accounting principles in theory and application, as well as financial statement preparation. Not open to students who have taken Intermediate Accounting I. | ||
| 622 | CORP ACCT & FINANC REPORT II | 3 credits |
| Prerequisite: 621 or permission of the instructor. A continuation of 6200:621 which examines generally accepted accounting principles in theory and practice, as well as financial statement preparation. Not open to students who have taken Intermediate Accounting II. | ||
| 627 | FEDERAL TAXATION | 3 credits |
| Survey of federal taxation of entities, tax research, and individual taxation. Tax cases, projects, and problems will be assigned. | ||
| 628 | TAX RESEARCH | 3 credits |
| Prerequisite: admission to Masters of Tax program or special permission. Designed to develop basic research competence involving federal income, estate, and gift tax laws. | ||
| 629 | TAX CRIMES AND FORENSICS | 3 credits |
| Prerequisites: 531 or 627 or equivalent or permission. In-depth study of tax and tax related crimes charged under provisions of the IRS code and titles 18 and 31 of the U.S. code. | ||
| 631 | CORPORATE TAXATION I | 3 credits |
| Prerequisite: Admission to Master of Tax program or special permission. Detailed examination of tax problems of corporations and their shareholders. Formation, distribution, redemption, and liquidation. | ||
| 632 | TAXATION OF TRANS IN PROPERTY | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Explores federal tax implications of gains and losses derived from sales, exchanges and other dispositions of property. | ||
| 633 | ESTATE AND GIFT TAXATION | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Analyzes provisions of federal estate and gift tax laws and tax consequences of testamentary and lifetime transfers. | ||
| 637 | CONTEMPORARY ACCOUNTING ISSUES | 3 credits |
| Prerequisite: Permission of instructor. Critical examination of contemporary issues and trends in accounting including professional ethics and corporate social responsibility, standard setting process, regulatory compliance, and international issues. | ||
| 640 | ADVANCED AUDITING | 3 credits |
| Prerequisite: 540 or equivalent or permission. Conceptual foundations and current research on professinal and internal auditing. Includes government regulation and litigation, statistics, computer systems as well as current and prospective developments in auditing. | ||
| 641 | TAXATION OF PARTNERSHIPS | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Examines intensively provisions of subchapters K and S of Internal Revenue Code and uses of partnerships for tax planning. | ||
| 642 | CORPORATE TAXATION II | 3 credits |
| Prerequisite: 631 or special permission. Focuses on corporate reorganization; covers A, B, C, D, and E reorganizations, corporate split-offs and spin-offs; carryovers of tax atrributes; and limitations on carryovers. | ||
| 643 | TAX ACCOUNTING | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Attention focused on timing of income and expenses for individual businesses and its relation to tax planning.. | ||
| 644 | INC TAX- DEC, ESTATES & TRUSTS | 3 credits |
| Prerequisite: 633. An in-depth examination of the decedent's last income tax return along with the analysis of income taxation of trusts and estates and their creators, fiduciaries and beneficiaries. | ||
| 645 | ADVANCED INDIVIDUAL TAXATION | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. In-depth study of some of the more involved areas of individual income taxation. | ||
| 646 | CONSOLIDATED TAX RETURNS | 3 credits |
| Prerequisite: 631. Intensive study of tax provisions concerning use of consolidated tax returns. | ||
| 647 | QLFD PENSIONS & PROFIT SHARING | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Nature, purpose and operation of various forms of deferred compensation examined with much emphasis on pension and profit-sharing plans. | ||
| 648 | TAX PRACTICE & PROCEDURE | 3 credits |
| Prerequisite: admission of Master of Tax program or special permission. In-depth study of administration and procedures of Internal Revenue Service and responsibilities of tax practitioner. | ||
| 649 | STATE & LOCAL TAXATION | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Examines common types of taxes imposed by state and local governments and includes taxation of multistate businesses. | ||
| 650 | ESTATE PLANNING | 3 credits |
| Prerequisite: 633. Considers entire process of planning the estate with due regard for disposition of property, tax minimization, liquidity requirements and administrative costs. | ||
| 651 | INTERNATIONAL TAXATION | 3 credits |
| Prerequisite: 631. Examines United States taxation of foreign income of domestic corporations, citizens and residents, as well as United States income of nonresident aliens and foreign corporations. | ||
| 652 | TAX-EXEMPT ORGANIZATIONS | 3 credits |
| Prerequisite: admission to Master of Tax program or special permission. Analysis of tax aspect of tax-exempt organizations, including nature of and limitations of its exemption. | ||
| 654 | INDP STUDY: TAXATION | 1-3 credits |
| Prerequisite: permission of instructor. Intensive study of particular topic or limited number of topics not otherwise offered in curriculum. (May be repeated for a total of six credits.) | ||
| 655 | ADVANCED INFORMATION SYSTEMS | 3 credits |
| Prerequisites: 603 or equivalent and 610. Advanced study of accounting information system theory, elements, principles, design and implementation. Practical data processing and networks to control flow of information. | ||
| 658 | ENTERPRISE RISK ASSESS & ASSUR | 3 credits |
| Prerequisites: 540 or equivalent . An examination of the risks, controls, and assurance services in contemporary organizations. | ||
| 659 | ASSURANCE SERVC & DATA MINING | 3 credits |
| Prerequisite: 603 or equivalent. Application of data mining and quantitative techniques to fraud risk assessment, error detection, financial distress, going concern, and information risk assessment. | ||
| 660 | ACCOUNTING & ASSURANCE PROJECT | 3 credits |
| Prerequisites: 540 or equivalent, 658, or special permission. Comprehensive accounting and assurance project and a project management module completed in the final semester of the MSA program. | ||
| 661 | ADVANCED TAX RESEARCH & POLICY | 3 credits |
| Prerequisite: 628 and completion of four other tax courses in Phase II. Extensive research involving federal income, estate, trust and gift taxes as well as tax policy. | ||
| 662 | S CORP TAXATION | 3 credits |
| Prerequisite: 631 or special permission. This course involves an in depth study of Subchapter S of the Internal Revenue Code. | ||
| 664 | RSCH & QUAN METHODS IN ACCT | 3 credits |
| Prerequisites: 6200:610, 6500:601 or equivalent. Survey of research techniques, statistical methods, and data bases with applications to accounting and business functional areas. | ||
| 670 | CORP PERF EVAL & CONTROL SYS | 3 credits |
| Prerequisite: 610. Investigation of the role of financial information systems in developing strategy, planning, measuring results, and motivating managers to define and pursue organizational goals and objectives. | ||
| 680 | INTERNATIONAL ACCOUNTING | 3 credits |
| Prerequisite: 610. Examination of accounting theory and practice from international perspective with emphasis on multinational investment, business and auditing activities and reporting problems. | ||
| 690 | SEM: TAXATION | 3 credits |
| (May be repeated for a total of six credits.) Prerequisites: completion of M.Tax foundation courses. Program of studies in the tax area of student's choice, in which a finished report is required. | ||
| 693 | SEL T: TAXATION | 1-3 credits |
| (May be repeated for a total of six credits.) Prerequisites: 631 or special permission. Provides study in contemporary issues in taxation that are not covered in current courses. | ||
| 695 | GRADUATE INTERNSHIP IN ACCT | 3 credits |
| Prerequisites: 621, 610. This course provdies an opportunity for graduate accounting studetns to apply classroom instruction to practice problems in a professional working environment. | ||
| 697 | INDP STUDY: ACCOUNTING | 1-3 credits |
| (May be repeated for a total of six credits) Focus on special topics of study and research in accounting on an independent basis. | ||
- About the Bulletin
- Academic Calendar
- General Information
- Important Policies
- Colleges and Programs
- Student Support and Success
- Special Academic Programs and Services
- Fees and Expenses
- Financial Aid
- General Education
- Undergraduate Curriculum Guides
- Minor Areas of Study
- Interdisciplinary and Certificate Programs
- Research Centers and Institutes
- Courses of Instruction
- Transfer Assurance Guide (TAG) Approved Courses
- ROTC
- Interdisciplinary Programs
- Summit College
- Buchtel College of Arts and Sciences
- College of Engineering
- College of Education
- College of Business Administration
- College of Health Professionals
- College of Polymer Science and Polymer Engineering
- School of Law
- Directory
- Browse Course Information
The University of Akron
Akron, OH 44325
Phone: 330-972-7111
Contact us
Send mail & deliveries to UA
Text-Only
