Course Descriptions

Accountancy 6200:

520 Advanced Accounting 3 credits
Prerequisites: 622 or equivalent. Examination of accounting theory emphasizing accounting for business combinations, partnerships, foreign operations, nonprofit entities and consolidated statements.

530 Taxation I 3 credits
Prerequisite: 621 or equivalent. Federal tax law related to individuals. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program.

531 Taxation II 3 credits
Prerequisite: 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.

540 Auditing 3 credits
Prerequisites: 621 or equivalent. Examines auditing standards and procedures used by independent auditors in determining whether a firm has fairly presented its financial position.

541 Information Systems Audit and Control 3 credits
Prerequisites: 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
Prerequisites: 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.

570 Governmental and Institutional Accounting 3 credits
Prerequisite: 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 nonprofit institutions.

601 Financial Accounting 3 credits
Introductory course for student with no accounting background. Examines accounting principles as applied to financial problems of firm.

603 Accounting Decision Support Systems 3 credits
Introduction to basic financial statement information; coverage of databases, electronic spreadsheets, and other information technology tools that support accounting and assurance services.

606 Applications Development for Financial Systems 3 credits
Prerequisites: 601 and 6500:605. Analysis, design and development of financial and control applications, using object oriented languages, integrated development environments (IDE), and object analysis and design methodology.

607 Financial Data Communications and Enterprise Integration 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 and Cost Management 3 credits
Prerequisites: 6200:601 or 6200:621, 6500:601, 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 and Financial Data Communications 3 credits
Prerequisite: 603 or equivalent. Risk assessment and mitigation of ERP systems and integration of contemporary data communication technologies such as XML and XBRL into financial applications.

621 Corporate Accounting and Financial Reporting 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 Corporate Accounting and Financial Reporting II 3 credits
Prerequisite: Permission of 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 Survey of 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
Prerequisites: Admission to Master of Tax program or special admission. Designed to develop basic research competence involving federal income, estate, and gift tax laws.

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 Transactions 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 professional 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 attributes; 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 individuals businesses and its relation to tax planning.

644 Income Taxation of Decedents, Estates and 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 Qualified Pensions and 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 and Procedure 3 credits
Prerequisite: Admission to 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 and 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 Planning3 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 or special permission. 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 Independent Study in Taxation1 - 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 Systems3 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 Assessment and Assurance3 credits
Prerequisite: 540 or equivalent or special permission. An examination of the risks, controls, and assurance services in contemporary organizations.

660 Accounting and Assurance Project3 credits
Prerequisites: 540 and instructor approval. Comprehensive accounting and assurance project and a project management module completed in the final semester of the MSA program.

662 S Corp Taxation 3 credits
Prerequisites: 631 or special permission. This course involves an in depth study of Subchapter S of the Internal Revenue Code.

670 Corporate Performance Evaluation and Control Systems 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

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.

693 Selected Topics in Taxation 3 credits
Prerequisites: 610, and 621. This course provides an opportunity for graduate accounting students to apply classroom instruction to practice problems in a professional working environment.

697 Independent Study in 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.