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• Accounting

Graduate Accounting

2018 Fall Term

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

ADVANCED ACCOUNTING INFORMATION SYSTEMS

ACCOUNT 749

This course focuses on the impact that information technology infrastructure has on accounting information systems and business processes. Topics discussed include assessing control risk, identifying and assessing the adequacy of general and application controls including systems development and documentation controls, and the planning an audit of a computerized AIS. The use of XBRL for reporting financial information via the Internet will also be explored.

Class Schedule

CORPORATE AND SPECIAL ENTITIES TAXATION

ACCOUNT 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.

Class Schedule

ISSUES IN FINANCIAL ACCOUNTING

ACCOUNT 757

This course examines some of the more complex and contentious areas that have evolved into accounting practice. Major areas include: 1) statement of cash flows, 2) segment and interim reporting, 3) accounting for derivatives, 4) pensions and other postretirement benefits, 5) accounting changes and error corrections, and 6) assessing the quality of financial statements. This course also covers recent pronouncements not covered in ACCOUNT 261 and ACCOUNT 343.

Class Schedule

INTERNATIONAL TAXATION

ACCOUNT 760

This course helps students to develop advanced international tax research and writing skills. Students will compare and contrast complex global business arrangements in a tax technical context, apply new federal and international tax regulations to evolving corporate tax structures, and recognize ethical tax considerations within a diverse and global economy.

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

ACCOUNTING THEORY AND APPLIED 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

INTERNATIONAL ACCOUNTING

ACCOUNT 783

This course examines the international dimension of accounting and financial reporting for multinational enterprises. Topics include (a) the international standard-setting process, including harmonization with US GAAP, (b) IFRS GAAP for recording transactions and preparing financial statements, (c) a detalied comparison of IFRS and US GAAP, (d) foreign currency translations and accounting for changing prices, (e) international taxation and transfer pricing.

Class Schedule

SUSTAINABILITY AND ENVIRONMENTAL REPORTING

ACCOUNT 787

This course provides a comprehensive exploraton of (a) environmental issues at multiple levels and (b) the effects of these issues on business, communities, and consumers. In addition, this course will provide student with an (c) introduction and practical understanding of the broad paradigm of sustainability and provide an (d) in-depth analysis of accounting for the natural environment; e.g., water and other natural resources.

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.