ACC 3311:

Costs and Budgets
Cr. 3. (3-0). Prerequisites: ACCT 2301/ 2401 and 2302/ 2402
A study of basic cost accounting and budgeting principles, costing and decision making models, application of variances analysis for planning and control, and Activity Based Costing.

ACC 3312:

Intermediate Accounting I
Cr. 3. (3-0). Prerequisites: ACCT 2301/2401 and 2302/2402
A study of GAAP as it applies to current assets, revenue and expense recognition, current and long term liabilities; and the organization, analysis, and reporting of financial information.

ACC 3313:

Intermediate Accounting II
Cr. 3. (3-0). Prerequisite: ACC 2301/2401 and ACC 2302/2402.
A study of GAAP as it applies to long-term liabilities and owner’s equity; selected topics including the statement of cash flows and accounting changes; and the organization, analysis, and presentation of financial information. Course includes a comprehensive computerized financial statement project.

ACC 3332:

Financial Statement Analysis
Cr. 3. (3-0). Prerequisites: ACCT 2301/2401 and 2302/2402
Develop basic skills in financial statement analysis and appreciate the factors that influence the outcome of the financial reporting process.

ACC 4300:

Selected Topics in Accounting
Cr. 3. (3-0). Prerequisites: 6 s.h. advanced accounting and approval of school dean. May be repeated when topics vary.

ACC 4311:

Principles of Federal Income Taxation
Cr. 3. (3-0). Prerequisites: ACC 3313
A study of a broad range of tax concepts and types of taxpayers. Discusses the role of taxation in the business decision-making process; the use of electronic libraries in performing basic tax research and tax planning; professional standards and ethics; and the interrelationship and differences between financial accounting and tax accounting. (Formerly: FEDERAL INCOME TAX I)

ACC 4320:

Accounting Information Systems
Cr. 3. (3-0). Prerequisite:  ACC 3312 or ACC 3313
A study of the important roles of accounting information; major components of accounting information systems; internal control; and flowcharting techniques. Discusses the evaluation of internal control and its integration into a computer-based accounting system. (Formerly: ACCOUNTING SYSTEMS)

ACC 4321:

Auditing
Cr. 3. (3-0). Prerequisites: ACC 3312 or ACC 3313 and ACC 4320
A study of the auditing process; its legal environment; standards; opinions; and professional ethics.

ACC 4331:

Advanced Accounting
Cr. 3 (3-0). Prerequisite:   ACC 3312 or ACC 3313
A study of the preparation of consolidated financial statements; international accounting; foreign currency translations and transactions; SEC regulations of financial reporting; and government and nonprofit financial information. (Formerly: ADVANCED FINANCIAL ACCOUNTING)

ACC 6300:

Selected Topics in Accounting
Cr. 3. (3-0). Prerequisite: ACC 6352 or equivalent. May be repeated when topics vary.

ACC 6351:

Financial Reporting and Analysis
Cr. 3. (3-0). Prerequisite: Graduate standing
As a result of this course, students will be able to analyze and evaluate financial information with respect to profitability and risk of a firm. (Credit will not be given for both ACC 6351 and ACC 6311)

ACC 6352:

Strategic Cost Management
Cr. 3. (3-0). Prerequisites: ACC 6351
This course emphasizes the integration of cost analysis and strategic analysis. Coverage includes activity based costing, target costing, value chain analysis, performance measurement matrices (e.g., balanced scorecard), strategic positioning, and product life cycle costing and management. (Credit will not be given for both ACC 6352 and ACC 6315)

ACC 6371:

Advanced Auditing
Cr. 3. (3-0). Prerequisite: ACC 4321 or consent of instructor and ACC 6351.
Examination of advanced auditing issues including the study of statistical sampling techniques, auditing through the computer, audits of financial and non-profit institutions, special-purpose reporting situations, compliance auditing for internal, operational and governmental entities. Study of specialized audit case situations and an evaluation of the most current changes and proposed changes in GAAP as it affects the auditor (Formerly ACC 6322)

ACC 6372:

Advanced Studies in Taxation
Cr. 3. (3-0). Prerequisites: ACC 4311 or consent of instructor and ACC 6351.
Discusses situations concerning choice of entity and special tax subjects; arriving at conclusions or recommendations that integrate ethical considerations, competent tax research and thoughtful tax planning; preparing a schedule M-1; and preparing tax returns using tax preparation software.

ACC 6373:

Contemporary Issues in Accounting
Cr. 3. (3-0). Prerequisites: ACC 6351
This course is designed to teach students how to stay current in accounting after graduation. This process is known as applied research. The process of applied research starts with identifying a business problem and searching the accounting literature in order to provide a client or firm with a current, relevant, and accurate solution. This process requires judgment, resourcefulness, and critical thinking.

ACC 6377:

International Accounting
Cr. 3. (3-0). Prerequisite: ACC 6351
Discussion of how basic U.S. accounting rules and financial statement analysis differ from accounting practices in other countries; problems associated with using financial statement analysis for investing decisions; diversity of financial accounting reporting and disclosure practices worldwide; multinational consolidations; foreign currency translation; accounting information systems in the international arena; multinational performance evaluation; transfer pricing; international taxation; and emerging issues in international accounting. (Formerly ACC 6313)