Graduate Courses in Accountancy (ACCT)
5312 ADVANCED ACCOUNTING This course covers concepts and problems encountered in business combinations, consolidations, international accounting, segment reporting, and partnerships. This course is open to graduate students who have not had a similar course in their undergraduate program.
5316 ADVANCED INCOME TAX This course introduces the taxation of partnerships, corporations, estates and trusts. This course is open to graduates students who have not had a similar course in their undergraduate program.
5322 ADVANCED BUSINESS LAW FOR ACCOUNTANTS A study of contract law, agency, commercial paper, business organizations (with an emphasis on partnerships and corporations), secured transactions, real property, bankruptcy, antitrust, fraud, and the legal liabilities of accountants at an advanced level. An elective for students in the Master of Accountancy program.
6304 ADVANCED GOVERNMENTAL/NOT-FOR-PROFIT ACCOUNTING A study of the accounting and financial reporting practices of state, local, and federal governmental entities and not-for-profit organizations at an advanced level. This course is a required course open to students who have not had a similar course in their undergraduate program.
6309 TAX RESEARCH AND PLANNING A study of the techniques of tax research in solving problems and tax planning techniques. This is a required course.
6310 SEMINAR IN ACCOUNTING THEORY A study of accounting theory, the structure of the standard setting bodies and their pronouncements, as well as research methods used to solve accounting problems. IFRS are also examined. This is a required course.
6317 SEMINAR IN AUDITING A study of advanced auditing topics and research methods used to solve auditing problems. This is a required course.
6319 CORPORATIONS & SHAREHOLDER TAXATION An advanced study of the taxation of corporations and their shareholders. This is a required course.
6320 SEMINAR IN ACCOUNTING INFORMATION SYSTEMS A study of advanced accounting information systems topics. The course is concerned with the development, implementation, and security of accounting information systems. This is a required course.
6325 INTERNATIONAL ACCOUNTING AND AUDITING A review and contrast of accounting and auditing practices used in different countries. This is an elective course.
6329 PARTNERSHIP/S-CORPORATION TAX An advanced study of the taxation of partnerships and S corporations. This is an elective course.
6339 ESTATE & GIFT TAXATION An introduction to the taxation of estates and gifts. This is an elective course.
6340 SEMINAR IN CASE STUDIES IN ACCOUNTING A study of financial and managerial accounting using the case method. Attention is given to the techniques of management control processes and their behavioral considerations. This is a required course.
6350 SEMINAR IN ACCOUNTING LEADERSHIP A study of the principles of effective leadership and negotiation skills in accounting. This is a required course.
6390 SPECIAL PROBLEMS IN ACCOUNTING A comprehensive study of a current problem(s) in accounting and auditing. Course content will vary. Enrollment is by consent of the department chair.