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Graduate Accounting

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Graduate Accounting

2012 Fall Term

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3 Units

TAX I

Accounting 651

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.


3 Units

COST MANAGEMENT

Accounting 656

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.


2 Units

ACCOUNTING FOUNDATIONS

Accounting 701

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.


2 Units

PROFIT PLANNING AND CONTROL

Accounting 725

An in-depth look at the concepts and techniques of creating a firm's financial plan. Emphasis is on analysis of costs so as to predict future patterns, forecasting of sales, production costing, cash, and other components, while stressing the need for profitability analysis and evaluation of management performance.


4 Units

CORPORATE AND SPECIAL ENTITIES TAXATION

Accounting 756

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.


3 Units

ISSUES IN FINANCIAL ACCOUNTING

Accounting 757

This course presents an in-depth examination of accounting theory in some of the more complex and contentious areas that have evolved into current accounting practice. Major areas include: 1) earnings per share (EPS), 2) partial operations and SEC reporting requirements, and 3) revenue recognition, including how theory is applied in cases as diverse as consignments, installment sales, and franchises. This course also covers recent pronouncements not covered in ACCOUNT 261 and ACCOUNT 343.


3 Units

FORENSIC ACCOUNTING AND PROFESSIONAL ETHICS

Accounting 767

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.


1-3 Units

READINGS AND RESEARCH IN ACCOUNTING

Accounting 789

Study of selected contemporary areas in accounting through readings in current research and literature. Prereq: Consent of Instructor.


1-3 Units

PRACTICUM IN PROFESSIONAL ACCOUNTANCY

Accounting 793

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.


1-3 Units

INDIVIDUAL STUDIES

Accounting 798

Study of a selected topic or topics under the direction of a faculty member.

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