ACG 5005 Financial Accounting 2 Credits
Grading Scheme: Letter Grade
Introduction for prospective managers. Primary emphasis on financial reporting and analysis.
Catalog Program Pages Referencing ACG 5005
ACG 5025 Financial Accounting 3 Credits
Grading Scheme: Letter Grade
Financial reporting and statement analysis including techniques, cash flow, and impact of accounting principles.
Catalog Program Pages Referencing ACG 5025
ACG 5065 Financial and Managerial Accounting 3 Credits
Grading Scheme: Letter Grade
Financial statement analysis including techniques, cash flow, and impact of accounting principles. Management control systems: planning, budgeting, reporting, analysis, and performance evaluation.
Prerequisite: designed for MBA students.
Catalog Program Pages Referencing ACG 5065
ACG 5075 Managerial Accounting 2 Credits
Grading Scheme: Letter Grade
Introduction for prospective managers. Primary emphasis on management control systems.
Prerequisite: ACG 5005.
Catalog Program Pages Referencing ACG 5075
ACG 5076 Managerial Accounting 3 Credits
Grading Scheme: Letter Grade
Overview of how managers use accounting information for planning, performance evaluation, and decision-making purposes. Topics include product costing methods, activity-based costing, cost-volume-profit analysis, profit planning, performance evaluation, relevant cost analysis, cash flow analysis, and capital investment decisions. The overriding goal of the course is to help non-accountants become competent participants in the managerial decisions of their organizations.
Prerequisite: ACG 5025.
Catalog Program Pages Referencing ACG 5076
ACG 5226 Advanced Accounting 2 Credits
Grading Scheme: Letter Grade
Reporting of business combinations, equity method of accounting for investments in stocks, and issues concerning consolidated financial statements.
Prerequisite: 7AC Standing; ACG 5647 (C) and TAX 5027 (C)
Catalog Program Pages Referencing ACG 5226
ACG 5505 Governmental Accounting 2 Credits
Grading Scheme: Letter Grade
Reporting by state and local governmental organizations and not-for-profit entities.
Prerequisite: 7AC standing; ACG 5226
Catalog Program Pages Referencing ACG 5505
ACG 5637 Auditing I 2 Credits
Grading Scheme: Letter Grade
Concepts and theory underlying the audit of third party assertions. Coverage includes the audit environment, risk assessment, evidential search and evaluation, internal controls, audit programs and audit reporting.
Prerequisite: (ACG 4111 and ACG 4341 with minimum grades of C, senior standing or higher, accounting major) OR (Master of Science in Information Systems and Operations Management student, Auditing Minor student, and ACG 5075 with minimum grade of C).
Catalog Program Pages Referencing ACG 5637
ACG 5647 Auditing II 2 Credits
Grading Scheme: Letter Grade
Second of a two course sequence. Applies the concepts and theory of auditing to gain assurance about key business processes and financial statement assertions. Coverage includes: audit sampling, revenue process, acquisition process, human resource management process, inventory management, resource management processes; completion activities, audit reports and subsequent events.
Prerequisite: (ACG 5637 or ACG 4632 with minimum grades of C, senior standing or higher, accounting major) OR (Master of Science in Information Systems and Operations Management student, Auditing Minor student, ACG 5637 with minimum grade of C).
Catalog Program Pages Referencing ACG 5647
ACG 5815 Accounting Regulation 2 Credits
Grading Scheme: Letter Grade
Private and public sector accounting institutions and their respective professional literature. Research techniques for addressing accounting issues emphasized through case assignments.
Prerequisite: ACG 5647 (C) and Class GE 7AC.
Catalog Program Pages Referencing ACG 5815
ACG 6107 Accounting for Income Taxes 2 Credits
Grading Scheme: Letter Grade
In-depth study of the financial reporting standards for the effects of income taxes on a corporation's operating results and financial position.
Prerequisite: TAX 5065 with a minimum grade of C. Graduate accounting students only
Catalog Program Pages Referencing ACG 6107
ACG 6136 Accounting Theory 2 Credits
Grading Scheme: Letter Grade
Theoretical frameworks essential to explore structure, features, and limitations of accounting and financial reporting.
Prerequisite: ACG 5815, 7AC standing.
Catalog Program Pages Referencing ACG 6136
ACG 6175 Financial Reporting and Analysis 2 Credits
Grading Scheme: Letter Grade
Analyzing a firm's financial and accounting information from a user's perspective on financial reporting. Topics include: integration of firm strategy with accounting information content, effects of alternative accounting principles, and how accounting measures can be used as anchors for valuation.
Prerequisite: ACG 5226, Class GE 7, and College EQ AC.
Catalog Program Pages Referencing ACG 6175
ACG 6207 Accounting for Risk 2 Credits
Grading Scheme: Letter Grade
Overview of risk management, financial instruments used in risk management, and related accounting issues and practices.
Prerequisite: ACG 5815, ACG 5226, 7AC standing.
Catalog Program Pages Referencing ACG 6207
ACG 6635 Issues in Audit Practice 2 Credits
Grading Scheme: Letter Grade
In-depth discussion of fundamental concepts underlying audit practice, including introduction to current topics in auditing, advanced audit methods, and trends in auditing practice.
Prerequisite: (Master of Accounting student, ACG 5815 and ACG 5226 with minimum grades of C) OR (Master of Science in Information Systems and Operations Management student, Auditing Minor student, ACG 5647 with minimum grade of C).
Catalog Program Pages Referencing ACG 6635
ACG 6685 Forensic Accounting 2 Credits
Grading Scheme: Letter Grade
Analysis of contemporary forensic and investigative accounting. Topics include: fraud auditing, litigation support, valuation, cyber-crime, and other key forensic topics.
Prerequisite: (Master of Accounting Student, ACG 5647 and ACG 5226 with minimum grades of C) OR (Master of Science in Information Systems and Operations Management Student, Auditing Minor student, ACG 5647 with minimum grade of C).
Catalog Program Pages Referencing ACG 6685
ACG 6691 International Auditing 2 Credits
Grading Scheme: Letter Grade
Global perspective of auditing issues including international auditing standards and corporate governance practices providing an in depth analysis of the audit of multinational companies, cross border transactions and transfer pricing within affiliated groups of companies.
Prerequisite: ACG 5647 (C) , ACG 5226 , Class GE 7, and College EQ AC
Catalog Program Pages Referencing ACG 6691
ACG 6697 Information Systems Assurance 2 Credits
Grading Scheme: Letter Grade
Concepts of risk, control, and assurance in environments with advanced information technology. Technology based audit tools and techniques.
Prerequisite: (Master of Accounting student, ACG 5647 and ACG 5226 with minimum grades of C) OR (Master of Science in Information Systems and Operations Management student, Auditing Minor student, ACG 5647 with minimum grade of C).
Catalog Program Pages Referencing ACG 6697
ACG 6841 Data Analytics for Accounting 2 Credits
Grading Scheme: Letter Grade
Application of data analytics techniques to accounting information. It explores how vast amounts of data and programming tools change how management uses data to attain organizational goals, obtain relevant information from public sources, identify the value of innovative ways to apply data to measure firm performance and develop models to gain knowledge from such datasets using machine learning.
Prerequisite: ACG 5226 and Master of Accounting student.
Catalog Program Pages Referencing ACG 6841
ACG 6905 Individual Work in Accounting 1-4 Credits, Max 7 Credits
Grading Scheme: Letter Grade
Reading and research in areas of accounting.
Prerequisite: approval of graduate coordinator.
Catalog Program Pages Referencing ACG 6905
ACG 6935 Special Topics in Accounting 1-4 Credits, Max 8 Credits
Grading Scheme: Letter Grade
Special Topics in Accounting
Prerequisite: consent of associate director.
Catalog Program Pages Referencing ACG 6935
ACG 6940 Supervised Teaching 1-5 Credits, Max 5 Credits
Grading Scheme: S/U
Supervised Teaching
Catalog Program Pages Referencing ACG 6940
ACG 7399 Accounting Research and Analysis 3 Credits
Grading Scheme: Letter Grade
Reviews scholarly accounting research. Topics include the use of accounting information by investors and other stakeholders, the role of accounting in capital markets, accounting standard setting, the use of accounting information in budgeting, compensation, and governance, the role of auditing, and tax compliance and tax policy.
Catalog Program Pages Referencing ACG 7399
ACG 7848 Data Analysis Skills 2 Credits
Grading Scheme: Letter Grade
In this course the students are introduced to archival research. The primary focus is on introducing the most commonly used datasets on WRDS (Compustat, CRSP and IBES) and learning SAS to manage and analyze these datasets.
Catalog Program Pages Referencing ACG 7848
ACG 7849 Web Crawling and Textual Analysis 2 Credits
Grading Scheme: Letter Grade
In this course students will learn how to automatically retrieve data web pages/data from the internet and perform natural language processing techniques.
Catalog Program Pages Referencing ACG 7849
ACG 7850 Advanced Data and Regression Techniques 3 Credits
Grading Scheme: Letter Grade
Topics are related to the construction of variables (based on data in Compustat, CRSP and IBES), econometric issues (dealing with measurement error, scaling issues, clustering of standard errors, testing for multicollinearity, Heckman tests) and special topics (fixed effects regression, propensity score matching, Jackknife procedure, using textual analysis to create new variables) commonly used in finance and accounting, and other research using large archival data.
Catalog Program Pages Referencing ACG 7850
ACG 7885 Overview of Accounting Research 4 Credits
Grading Scheme: Letter Grade
Overview of Accounting Research
Catalog Program Pages Referencing ACG 7885
ACG 7886 Accounting Research II 4 Credits
Grading Scheme: Letter Grade
Theoretical constructs in accounting, valuation models, information asymmetry and production, and nonmarket information use.
Catalog Program Pages Referencing ACG 7886
ACG 7887 Research Analysis in Accounting 3 Credits
Grading Scheme: Letter Grade
Analysis of accounting research and presentation of student research project results. Financial accounting, managerial accounting, auditing, taxation, management information systems, and information economics.
Prerequisite: ACG 7886.
Catalog Program Pages Referencing ACG 7887
ACG 7939 Theoretical Constructs in Accounting 3 Credits
Grading Scheme: Letter Grade
Emerging theoretical issues that directly impact research and development of thought in accounting. Theory construction and verification, information economics, and agency theory constitute subsets of this course.
Prerequisite: ACG 7886.
Catalog Program Pages Referencing ACG 7939
ACG 7979 Advanced Research 1-12 Credits
Grading Scheme: S/U
Research for doctoral students before admission to candidacy. Designed for students with a master's degree in the field of study or for students who have been accepted for a doctoral program. Not appropriate for students who have been admitted to candidacy.
Catalog Program Pages Referencing ACG 7979
ACG 7980 Research for Doctoral Dissertation 1-15 Credits
Grading Scheme: S/U
Research for Doctoral Dissertation
Catalog Program Pages Referencing ACG 7980
TAX 5025 Federal Income Tax 1 2 Credits
Grading Scheme: Letter Grade
First of a two-course sequence studying the concepts found in the Federal income tax code. Primary emphasis will be using the income tax code to understand gross income, income exclusions, as well as deductions for businesses.
Prerequisite: ACG 4111 (C), ACG 4341 (C), CLASS GE 4, and COLLEGE EQ AC
Catalog Program Pages Referencing TAX 5025
TAX 5027 Federal Income Tax 2 2 Credits
Grading Scheme: Letter Grade
Second of a two-course sequence studying the concepts found in the Federal income tax code. Primary emphasis will be using the income tax code to understand property transactions in a business and investment context.
Prerequisite: TAX 5025 (C) or TAX 4001 (C), Class GE 4, and College EQ AC.
Catalog Program Pages Referencing TAX 5027
TAX 5065 Tax Professional Research 2 Credits
Grading Scheme: Letter Grade
Use of professional tax literature and technology for problem solving. Case-based to provide experience in dealing with unstructured situations encountered in professional tax practice. Emphasizes problem identification and resolution.
Prerequisite: TAX 5005 (C), GE 7AC standing OR TAX 5027 (C) and GE 7AC.
Catalog Program Pages Referencing TAX 5065
TAX 6105 Corporate Taxation 2 Credits
Grading Scheme: Letter Grade
In-depth study of taxation of corporate formations and ongoing operations. In addition, this course provides an introduction to accounting for income taxes.
Prerequisite: TAX 5065, Class GE 7, and College EQ AC.
Catalog Program Pages Referencing TAX 6105
TAX 6115 Advanced Corporate Taxation 2 Credits
Grading Scheme: Letter Grade
Second of a two-course sequence that continues the study of corporate taxation. The course emphasizes: liquidations, reorganizations, divisions; it introduces the taxation of S corporations.
Corequisite: TAX 6105, Class GE 7, and College EQ AC
Catalog Program Pages Referencing TAX 6115
TAX 6205 Partnership Taxation 2 Credits
Grading Scheme: Letter Grade
Providing depth of knowledge in partnership taxation. Required for students pursuing the "tax" track. Elective for other MAcc. students.
Prerequisite: TAX 5065, Class GE 7, and College EQ AC.
Catalog Program Pages Referencing TAX 6205
TAX 6526 International Taxation 2 Credits
Grading Scheme: Letter Grade
Expansion of introduction to international tax, addressing more complex concepts encountered by U.S. multinationals operating abroad. U.S. taxation of foreign persons with U.S. activities included.
Prerequisite: TAX 6105 & GE 7AC
Catalog Program Pages Referencing TAX 6526
TAX 6877 State and Local Taxation 2 Credits
Grading Scheme: Letter Grade
Tax issues involved when business enterprises operate in multiple taxing jurisdictions. Principles of both multi-state and international income taxation (and their overlap).
Prerequisite: TAX 6105 and GE 7AC.