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2012-2013 Catalog

Instructional Area

Accounting (ACCT)


Instructional Area - Undergraduate | Instructional Area - Graduate | Course Numbering System | Course Punctuation

ACCT 6300:

Selected Topics in Accounting
Cr. 3. (3-3-0). Prerequisite: ACCT 6351 or equivalent.
May be repeated when topics vary.

ACCT 6351:

Financial Reporting and Analysis
Cr. 3. (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 ACCT 6351 and ACC 6311.)

ACCT 6352:

Strategic Cost Management
Cr. 3. (3-0). Prerequisites: ACCT 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 ACCT 6352 and ACC 6315.)

ACCT 6371:

Advanced Auditing
Cr. 3. (3-3-0). Prerequisite: ACCT 4321 or equivalent.
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)

ACCT 6372:

Advanced Studies in Taxation
Cr. 3. (3-3-0). Prerequisites: ACCT 4311 or equivalent.
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.

ACCT 6373:

Contemporary Issues in Accounting
Cr. 3. (3-3-0). Prerequisites: ACCT 6371 and ACCT 6372, one may be taken concurrently.
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.

ACCT 6377:

International Accounting
Cr. 3. (3-3-0). Prerequisite: ACCT 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)