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Course Descriptions

The Accountancy Graduate Program requires the successful completion of 30 semester hours of coursework, including the two required courses, ACCT 500- Accounting Theory and ACCT 599- Contemporary Accountancy Issues.  ACCT 520- Independent Study and ACCT 560- Special Topics in Accounting allow for flexibility for students in each of the tracks to undertake the study of specifc topics that reflect faculty expertise and student interest. Special Topics and Independent Study courses will vary depending upon faculty expertise and student interest each year.


Accounting

ACCT 500 Accounting Theory (3)

A required seminar course that explores the ranionale and structure of accounting theory including the concepts underlying current accounting thought. Students will conduct research and complete a thesis that bears to their intended area of practice that facilitates a broadened perspective by exploring relevant technical constructs in a theoretical context.  (Required) 

ACCT 507 Accounting Information Systems (3)

This course is designed to provide the graduate accounting student with a broad conceptual and practical knowledge of accounting as an information system. The focus is information and its decision usefulness to managers, investors, creditors, and other interested parties. Particular attention is paid to human beings as information processors, the systems development life cycle, the decision process, internal control structure, and applications to the business environment.

ACCT 508 Management Accounting (3)

This course examines the use of cost data in management planning, performance evaluation, and decision making.  The behavioral implications of management accounting reports and the use of quantitative models are also covered.

ACCT 509 Advanced Auditing Concepts (3)

Various strategic and ethical aspects of external auditing are examined in this course. The focus is on current issues facing the auditing profession with an emphasis on the challenges facing the audit practitioner in the foreseeable future. 

ACCT 510 Internal Audit and Forensic Accounting (3)

This course examines current theory and practice of internal auditing viewed as a component of organizational governance. The effectiveness of various internal audit activities will be evaluated with an emphasis on the role that the internal audit function should play in detecting fraud.

ACCT 515 History of Accounting Thought 

The evolution of accounting thought from the ancient through the post-modern period is examined. Accounting as a social phenomenon is studied historically in its relevant economic and political contexts. Western and non-Western historical traditions frame the study of accounting’s role in the transformation of societies and economies and its importance in the development of social institutions. 

ACCT 518 Financial Case Analysis (3) 

Generally Accepted Accounting Principles-based issues that relate to real-world accounting cases are covered. The objective is to facilitate the understanding of GAAP and its application to business problems. The consequences of GAAP interpretations on the independent audit function and the interrelationships of GAAP and GAAS in the financial reporting environment are examined.

ACCT 520 Independent Study in Accounting (1-3)

Individual study of a given accounting topic to be defined by the student in consultation with the instructor.

ACCT 531 Advanced Accounting (3)

This course focuses on accounting theory applicable to business combinations. The preparation of consolidated financial statements and the accounting for inter-corporate transfers of land, depreciable assets, and inventory are examined. Foreign currency transactions, the translation of foreign entity statements, and a brief introduction to alternate business entities will be offered.

ACCT 540 Research in Taxation (3)

Students learn to research relevant areas of the tax laws. Objectives include acquiring the technical skills necessary to identify tax situations, isolating the tax issues, and developing the documentary support and arguments for acceptable solutions to complex tax problems. Upon completion of the course, students are able to use the major tax services (including computerized tax information resources) in order to prepare a tax memorandum that communicates the tax issues and related primary and secondary sources of federal tax law. The procedural processes for representing a taxpayer before the Internal Revenue Service are addressed.

ACCT 560 Special Topics in Accounting (3)

This elective can be customized to provide an in depth review of selected issues which may affect external (i.e., financial, tax) and internal reporting within the local, national, and international areas.

ACCT 570- European Origins of Modern Accountancy (3)

This Study Abroad course will trace the intellectual developments of modern accounting thought through its European origins from Renaissance Italy to the emergence of professional accounting and auditing in Great Britain. Students will explore the extant historical literature pertaining to the European origins of accounting and auditing.

ACCT 575 European Financial Markets (3)

This Study Abroad course examines the development, function and integration of European financial markets and institutions with particular emphasis on the role of accounting information.

ACCT 599 Contemporary Accountancy Issues (3)

A seminar in contemporary issues facing accounting practice including financial, managerial, auditing, and taxation. The specific topics covered will be determined by the contemporaneous standard setting, regulatory, and economic environment. (Required)

Prerequisite: ACCT 500; or permission of the Director 


Business Law

BLAW 509 International Business Law (3) 

This course will give the student a basic overview of the regulatory framework of international business. This will involve both examination of the law of the United States as it affects international business and regulations set by bodies outside of the United States .

BLAW 529 Commercial Law (3)  

This course covers selected aspects of business law including contract law, Articles 2, 2A, 3, 4, 4A, and 9 of the Uniform Commercial Code (UCC) (e.g. sales, leases, negotiable instruments, banking, electronic funds transfer, and secured transactions), bankruptcy, trusts and estates, auditor liability, and real property.

BLAW 560 Special Topics in Business Law (3)

This course is designed to provide an in-depth analysis of selected legal topics, such as securities law and negotiations, which might affect accounting professionals.


Finance

FINC 560 Special Topics in Finance (3)

This course provides an in-depth analysis of selected finance issues which might affect accounting professionals.

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