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• Accounting

Graduate Accounting

2019 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 ratio and statement analysis techniques are also integrated.

Class Schedule

FINANCIAL STATEMENT ANALYSIS

ACCOUNT 748

This course investigates the role and value of accounting information for users as they make business decisions. It includes a review of the generally accepted accounting principles and assumptions underlying the basic accounting model that generates the financial statements. The course focuses on interpreting and analyzing financial statements.

Class Schedule

ISSUES IN FINANCIAL ACCOUNTING

ACCOUNT 757

This course examines complex accounting issues and other content not covered in the financial accounting sequence. When applicable, financial statement analysis is used to supplement the understanding of the content.

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 convergence with US GAAP, (b) IFRS for recording transactions and preparing financial statements, (c) a detailed comparison of IFRS and US GAAP, and (d) accounting for the translation of financial statements and for changing prices.

Class Schedule

READINGS AND RESEARCH IN ACCOUNTING

ACCOUNT 789

Student will examine professional practices and conduct applied research to an accounting problem. The course serves as the capstone experience and requires the successful completion of a course project.

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.

Class Schedule

INDIVIDUAL STUDIES

ACCOUNT 798

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