Accounting
Courses
ACCT 510 Essentials of Financial Reporting 2.0 Credits
This course introduces how economic events are captured in financial statements, including the Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows using Generally Accepted Accounting Principles (GAAP). It also introduces how financial statements are used in investing and other business decisions.
Repeat Status: Not repeatable for credit
ACCT 600 Accounting Analysis & Theory 3.0 Credits
This course focuses on going from textbook to no book, helping accounting students understand WHY you are doing something as opposed to just HOW to do it. The four main areas of discussion are the FASB, the SEC, the Big 4, and the IRS. Within each of these areas, students dive into the rules, regulations, and resources available to assist researching abstract accounting questions and effectively communicating authoritative responses.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 323 [Min Grade: C] or ACCT 627 [Min Grade: C]
ACCT 601 Managerial Accounting 3.0 Credits
Explores the concepts and tools managers use to measure, monitor, and motivate performance. The course emphasizes value-added, practical applications of analytical tools and applies them to strategic and operational planning. This includes combining quantitative and qualitative information as well as measuring financial and non-financial performance.
Repeat Status: Not repeatable for credit
Prerequisites: BUSN 501 [Min Grade: C] or ACCT 510 [Min Grade: C]
ACCT 603 Strategic Cost Management 3.0 Credits
The ability to understand and manage costs is vital to an organization's success. Using tools from practice and theory, this course exposes students to the ways that companies measure costs and make strategic decisions about them. Quantitative analysis is mixed with discussions of organizational strategy and environment to inform these decisions.
Repeat Status: Not repeatable for credit
ACCT 604 International Financial Reporting 3.0 Credits
Examines the international dimensions of financial reporting with primary emphasis on financial reporting and disclosure under International Financial Reporting Standards.
Repeat Status: Not repeatable for credit
ACCT 605 Advanced Auditing 3.0 Credits
Focuses on emerging issues related to assurance services and involves researching and resolving practice-oriented problems. In addition to other relevant topics selected by the instructor, the course covers issues related to the audit of a company's internal controls.
Repeat Status: Not repeatable for credit
ACCT 606 Current Issues in the Accounting Profession 3.0 Credits
This course focuses on key issues facing the profession. Students will apply tools, techniques, theories and knowledge from prior academic, experiential learning, and extracurricular activities to examine and critically evaluate select issues. The course takes an experiential approach to analysis highlighting effective communication using case studies, robust class discussions, and in-depth research. In addition, students will hear from speakers in and outside the accounting profession about topics, including personal career issues, keys to professional success, and profession-wide developments.
Repeat Status: Not repeatable for credit
ACCT 607 Forensic Investigation 3.0 Credits
Study of the process of locating, investigating, and documenting fraud in a business environment. Topics include: discussion of criminal statues related to financial crimes, techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, forensic accounting procedures, and current issues in financial investigations.
Repeat Status: Not repeatable for credit
ACCT 608 Government and Not-for-Profit Accounting 3.0 Credits
The course focuses on the role of accounting information as a means of communicating a mission, accomplishments, and fulfillment of fiduciary responsibility that are unique to not-for-profit and government organizations. The emphasis is on financial leadership and decision-making based on comparative data analytics and financial data analysis. Students will study the creation, use, presentation, and analysis of budgets as well as financial reporting unique to these sectors with an emphasis on best practices for data visualization as a means of communication and decision making.
Repeat Status: Not repeatable for credit
ACCT 622 Advanced Financial Accounting 3.0 Credits
This course examines complex accounting concepts such as equity accounting, business combinations and consolidated financial statements, accounting for foreign entities, and other selected topics. The purpose of this course is to prepare students to execute, evaluate, interpret, and explain the accounting and financial aspects of complete entity accounting.
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if major is ACCT.
Prerequisites: ACCT 323 [Min Grade: C] or ACCT 627 [Min Grade: C]
ACCT 625 Financial Accounting Theory I 3.0 Credits
Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for current assets.
Repeat Status: Not repeatable for credit
ACCT 626 Financial Accounting Theory II 3.0 Credits
Continues study of financial accounting theory and current practice. The emphasis is on generally accepted accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets and long-term liabilities including bonds, pensions, and leases.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 625 [Min Grade: C]
ACCT 627 Financial Accounting Theory III 3.0 Credits
Extends study of financial reporting to higher level accounting topics and serves as a bridge to more advanced accounting topics. Its focus is generally accepted accounting principles underlying equity transactions and reporting, accounting for income taxes, investments, accounting changes, and preparation of the statement of cash flows.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 626 [Min Grade: C]
ACCT 628 Accounting Valuation Issues 3.0 Credits
This course is designed to provide students with exposure to the field of valuation for asset and liability appraisal, mergers & acquisitions and other key business transactions and financial reporting activities that require application of valuation tools and techniques. The course materials are based on information from the AICPA and NACVA organizations.
Repeat Status: Not repeatable for credit
ACCT 631 Advanced Strategic Cost Management 3.0 Credits
The course delves deeper into cost management and planning topics by exploring recent innovations and problems facing today's businesses. Students will integrate theory and practice to evaluate current issues, apply appropriate tools and techniques, and design solutions.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 601 [Min Grade: C] or ACCT 603 [Min Grade: C]
ACCT 635 Strategy & the Master Budgeting Process 3.0 Credits
This course covers the essential concepts, tools, and practical applications of the entire master budgeting process. This includes budget development from the strategic plan, periodic forecasting, performance management tools, and the tie-in to the monthly actual financial closing cycle. The course will not only emphasize value-added, practical applications of these concepts as utilized in present-day business environment but will also demonstrate the business acumen associated with successfully navigating through the competitive landscape.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 601 [Min Grade: C] or ACCT 603 [Min Grade: C]
ACCT 640 Auditing Theory and Philosophy 3.0 Credits
This course is designed to provide a basic overview of the audit profession, role and responsibilities of the external auditor and the audit process. You will become familiar with concepts, processes and procedures that an external auditor utilizes during the scope of an audit engagement.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 322 [Min Grade: C] or ACCT 626 [Min Grade: C]
ACCT 644 Internal Auditing 3.0 Credits
Internal auditing provides an organization with independent, objective assurance and consulting activity designed to add value and improve an organization's operations. Topics covered vary at the discretion of the instructor and frequently include: the Institute of Internal Auditor's International Professional Practices Framework, risk assessment including internal control system evaluation and enterprise wide risk assessment, corporate governance, and the relationship of management and employee fraud to the internal audit process. The course includes outside speakers and cases to highlight current issues.
Repeat Status: Not repeatable for credit
ACCT 648 Introduction to Accounting Research 3.0 Credits
The objective of this course is to provide a framework for understanding academic accounting research. The course will introduce the scientific method and the philosophy of science, development of research questions, research paradigms and methods, and academic writing. To give this context, students will explore foundational research studies as well as current research issues in accounting.
Repeat Status: Not repeatable for credit
ACCT 650 Accounting Information Systems 3.0 Credits
Examines the relationships and distinctions between accounting information systems (AIS) and the total management information system, with major emphasis on computerized AIS. Covers oral and written communication, objectives and procedures of internal control, proper system documentation through flowcharts and other techniques, and systems analysis and design methodologies.
Repeat Status: Not repeatable for credit
ACCT 653 Analytical Accounting and Systems 3.0 Credits
The rapid evolution and diffusion of information technology (IT) is transforming businesses and managed organizations. This course will introduce a number of key concepts and contemporary issues related to Accounting Information System applications in organizations, including: understanding of the processes related to the flow of accounting information, using accounting information to identify risks, controls used to protect business resources and conduct a sustainable business. Students will use Microsoft VISIO to document the business processes following UML guidelines. Additionally, students will use tools such as Tableau, among others, for converting large quantities of data from accounting information systems.
Repeat Status: Not repeatable for credit
ACCT 655 Data Analytics & Technology in Accounting 3.0 Credits
This course integrates accounting concepts with data analytics for actual applications across multiple organizations. It introduces business intelligence and analytics, including the use of financial and operating data, quantitative methods, predictive models, and evidence-based approaches to inform business decisions and actions. We will highlight the interaction of these throughout the decision-making process to provide insight and value to firms and professionals.
Repeat Status: Not repeatable for credit
Prerequisites: (STAT 601 [Min Grade: C] or STAT 510 [Min Grade: C] or STAT 610 [Min Grade: C]) and (ACCT 510 [Min Grade: B-] or BUSN 501 [Min Grade: B-])
ACCT 665 Financial Statement Analysis 3.0 Credits
In this course you will develop a deeper understanding of the uses and limitations of financial statements as well as the traditional and non-traditional methods of analyzing them (e.g. comparative analysis, ratio analysis, risk and profitability analysis, quality of earnings, asset and corporate valuation, forecasting cash flows, and strategic financial analysis). You will evaluate the performance of actual companies using tools like Excel and Tableau. In addition to the quantitative analysis, the course will highlight financial responsibility and ethics and analyze qualitative information for insight into the decisions made by management.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 510 [Min Grade: B-] or BUSN 501 [Min Grade: B-]
ACCT 910 Research Methods in Accounting 3.0 Credits
Provides in-depth analysis of the application of research methodologies in accounting.
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is PhD.
ACCT 912 Applied Research Methods in Accounting 3.0 Credits
The primary objective of this course is to develop the academic skills necessary for the selection and utilization of various research methodologies when investigating an accounting issue.
Repeat Status: Not repeatable for credit
ACCT 921 Empirical Research in Accounting I 3.0 Credits
An introduction to empirical research concerning financial accounting and the capital markets.
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is PhD.
ACCT 922 Empirical Research in Accounting II 3.0 Credits
This course builds upon the material in ACCT 921 and examines topics in empirical research in financial accounting and the capital markets.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 921 [Min Grade: C]
ACCT 941 Doctoral Seminar in Managerial Accounting 3.0 Credits
The objective of this course is to cultivate an appreciation of the breadth and depth of managerial accounting research and develop the skills necessary to conduct managerial accounting research.
Repeat Status: Not repeatable for credit
ACCT 942 Doctorial Seminar in Auditing Research 3.0 Credits
This course provides an introduction into research issues in auditing. It is intended to develop an understanding of auditing theory, practice, and empirical research methods.
Repeat Status: Not repeatable for credit
ACCT 998 Dissertation Research in Accounting 1.0-12.0 Credit
College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit
ACCT I599 Independent Study in Accounting 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
ACCT I699 Independent Study in Accounting 0.5-4.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
ACCT I799 Independent Study in Accounting 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
ACCT I899 Independent Study in Accounting 0.0-12.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated multiple times for credit
ACCT I999 Independent Study in Accounting 3.0 Credits
Self-directed within the area of study requiring intermittent consultation with a designated instructor.
Repeat Status: Can be repeated 3 times for 12 credits
ACCT T580 Special Topics in Accounting 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
ACCT T680 Special Topics in Accounting 0.5-9.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
ACCT T780 Special Topics in Accounting 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
ACCT T880 Special Topics in Accounting 0.0-12.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit
ACCT T980 Special Topics in Accounting 0.5-9.0 Credits
Topics decided upon by faculty will vary within the area of study.
Repeat Status: Can be repeated multiple times for credit