ACC 5100 Foundations of Financial Accounting

Credit Hours: 3

This course provides an introduction to the field of accounting and to the development and use of accounting information in the business world. The course is structured to emphasize accounting techniques and procedures, accounting theory and interpretation, and the use of accounting to understand the changes in highly computerized and diversified businesses.

ACC 5200 Managerial Accounting

Credit Hours: 3

Managerial accounting provides key data to managers for planning and controlling, as well as costing products and services. By focusing on basic concepts, analyses, uses and procedures, instead of procedures alone, we recognize managerial accounting as a tool for business strategy and implementation. The pace of change in organizations continues to be rapid. The course reflects changes occurring in the role of managerial accounting in organizations and in research on cost accounting.

Prerequisites:

• ACC 5100 (Minimum Grade of C, May not be taken concurrently)

ACC 5300 Financial Reporting

Credit Hours: 3

An intermediate-level study of accounting problems relative to the measurement of assets, liabilities, equity, and the determination of income.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5350 Advanced Accounting

Credit Hours: 3

Theory and practices related to accounting for investments and business combinations and the preparation of consolidated financial statements and international operations. Concepts and practices applied to accounting for partnerships, governmental units, colleges and universities, hospitals, and other non-profit organizations.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5420 Strategic Cost Management

Credit Hours: 3

How managerial accounting can provide strategic information to the firm. Topics include activity-based costing in traditional and advanced manufacturing environments, activity-based costing in service entities, capital budgeting in advanced manufacturing environments, target costing, value engineering, business process reengineering, kaizen, and analysis of micro-profit centers.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5500 Accounting Information Systems

Credit Hours: 3

Systems approach to management and information, stressing the manager-user viewpoint in covering management and organization systems, computer-based systems, systems design and analysis, and decision-making concepts. No computer programming is required.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5510 Auditing

Credit Hours: 3

An introduction to the basic standards, procedures, and theories of independent and internal auditing with primary emphasis on financial statement examinations by CPAs. The nature and scope of auditing, auditing standards and procedures, statements on auditing standards, code of ethics, and internal control.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5520 Corporate Fraud Detection and Prevention

Credit Hours: 3

This course focuses on detection, control and prevention of corporate fraud, in view of recent revelations, especially in the area of creative and aggressive accounting and insider trading irregularities that have forced several corporations to bankruptcy. Specific corporate frauds investigated include: creative cash flow reporting, fraudulent financial reporting, recognizing premature or fictitious revenue, aggressive cost capitalization and extended amortization policies, misreported assets and liabilities, creative income statement classifications and recasting pro-forma earnings measures.

Prerequisites:

• ACC 5100 (Minimum Grade of C, May not be taken concurrently)

ACC 5540 Accounting During Cash Crisis

Credit Hours: 3

This course addresses cash crises and accounting tools for monitoring and managing cash flows, a critique of fraudulent accounting practices, an introduction to bankruptcy and forensic accounting. Also included are cash crisis management tools such as short-term financial strategies, innovative and rapid cash management and cash collection strategies, cash budgeting and cash flow forecasting, optimal cash management models, and refinancing via debt restructuring and asset management.

Prerequisites:

• ACC 5100 (Minimum Grade of C, May not be taken concurrently)

ACC 5550 Controllership

Credit Hours: 3

A study of the scope of the responsibilities of the controllership function. These responsibilities include planning for control, reporting and interpreting accounting and other information, and evaluating and consulting with all segments of management. The course focuses on the management control systems and the environment within which it operates. Topics may include strategic planning, budgeting, ethics in management accounting, control in multinational firms, control of projects, transfer pricing techniques and policies, and compensation as a motivational tool.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5600 Federal Income Taxation

Credit Hours: 3

This course sensitizes managers to the tax implications of managerial decision making. Particular emphasis is placed on tax planning in order to minimize Federal tax liabilities.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)

ACC 5940 Directed Studies in Accounting

Credit Hours: 1 TO 3

Readings and research in a pertinent field of study chosen by the student and supervised by a faculty member. Conferences, oral reports or papers are required by the supervising faculty as evidence of work progress and project completion. May be repeated once with permission of director of Graduate Business Programs. The directed studies may be for 1 to 3 credits.

ACC 5950 Seminar in Accounting

Credit Hours: 3

An intensive examination of selected financial, managerial and/or tax reporting topics from the perspective of historical background, current theory, and pronouncements of official bodies governing accounting practices.

Prerequisites:

• ACC 5200 (Minimum Grade of C, May not be taken concurrently)