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• Graduate Spring 2016
• Accounting

Graduate Accounting

2016 Spring Term

Class Schedule

COST MANAGEMENT

ACCOUNT 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.

Class Schedule

ACCOUNTING FOUNDATIONS

ACCOUNT 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.

Class Schedule

GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

ACCOUNT 751

This course focuses on the theory and practice of accrual, modified accrual, and cash-based accounting models for governmental and not-for-profit entities. In addition, students investigate the specific accounting issues for state and local governments, colleges and universities, health care organizations, and voluntary health and welfare organizations.

Class Schedule

FORENSIC ACCOUNTING AND PROFESSIONAL ETHICS

ACCOUNT 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.

Class Schedule

APPLIED ACCOUNTING RESEARCH

ACCOUNT 781

This course examines the relationship between decision theory (and decision makers) and accounting information, alternative measurement theories, and conceptual frameworks. In addition, students will (1) learn to use applied research tools and (2) to develop their communication skills to real-life accounting issues in a variety of accounting environments.

Class Schedule

PRACTICUM IN PROFESSIONAL ACCOUNTANCY

ACCOUNT 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.

Class Schedule

INDIVIDUAL STUDIES

ACCOUNT 798

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