Academic
Catalog August 2007 - August 2008 Undergraduate
and Graduate
Some courses may not be offered every year. Check with the college or department office for current information about when specific courses are offered.
For course syllabi, see the departmental website.
ACC 502 ADVANCED COST ACCOUNTING (3)
Emphasis on cost accounting as a highly developed device to assist in reaching objectives, stressing planning and controlling activities. Co-convenes with ACC 402. Letter grade only. Prerequisite: (Admission to Business Administration (MBA) or permission of instructor) and ACC 302
ACC 550 FINANCIAL REPORTING AND STATEMENT ANALYSIS (3)
Firm valuation models; accounting theory pertaining to financial reporting alternatives and issues; analysis of financial reporting pertaining to distress prediction, forecasting earnings and cash flows, and equity analysis. Letter grade only. Prerequisite: Admission to Business Administration (MBA) or (ACC 255 and ACC 256, FIN 311, and permission of instructor)
ACC 556 GOVERNMENTAL ACCOUNTING (3)
Accounting theory, objectives, principles, and practice in the preparation, interpretation, and analysis of financial statements for governmental and other nonprofit organizations, fiduciary relationships, and partnership business entities. Coconvenes with ACC 456. Letter grade only. Prerequisite: Admission to Business Administration (MBA) and ACC 356
ACC 570 ADVANCED TAXES (3)
Advanced topics in tax research; tax planning for individuals, estates and trusts, and business entities; professional tax practices and standards. Letter grade only. Prerequisite: (Admission to Business Administration (MBA) or permission of instructor) and ACC 460
ACC 580 EXTERNAL AUDITING AND ATTESTATION (3)
Conceptual and practical aspects of the examination of financial statements by independent accountants; objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures of auditing practice; statistical sampling techniques, and auditing of EDP records. Letter grade only. Prerequisite: (Admission to Business Administration (MBA) or permission of instructor) and ACC 302 and ACC 356
ACC 590 CASE STUDIES IN FINANCIAL REPORTING (3)
Focuses on the application of accounting standards to cases from public accounting. Letter grade only. Prerequisite: (Admission to Business Administration (MBA) or permission of instructor) and ACC 455
ACC 599 CONTEMPORARY DEVELOPMENTS (1-3)
Examines recent trends and investigations in a selected area of a particular field of study. May be offered no more than three times before being submitted for a permanent course number. May be repeated for credit. Letter grade only.