ACC 03500 - Financial and Managerial Accounting (3 credits)

• This course takes a managerial approach with emphasis on decision-making. It includes financial statement analysis and topics on determination of cost behavior using regression analysis and learning curves, activity-based costing, cost allocation, performance measurement, and the decision-making process.

ACC 03502 - Advanced Managerial Accounting (3 credits)

• Taking a managerial approach, this course examines decision-making by management. It includes topics on activity-based cost allocation, determination of cost behavior using regression analysis and learning curves, cost allocation, the decision-making process and decision models under uncertainty, performance measurement and executive compensation.

ACC 03507 - Government and Not-For-Profit Accounting (3 credits)

• This financial accounting course focuses on the contemporary accounting issues of governmental and nonprofit organizations. It includes financial reporting, budgeting, forecasting and strategic planning in the environments of local, state, and federal government, colleges and universities, hospitals, and voluntary health and welfare organizations.

ACC 03509 - Intermediate Financial Accounting (3 credits)

• This course will include a review of the accounting process, the conceptual framework, the preparation of financial statements and specific principles related to the accounting for current assets, property, plant and equipment, liabilities, leases, income taxes, pensions, and shareholders' equity. Research and empirical evidence will be emphasized. This course is restricted to students who have not taken Intermediate Accounting I and II at the undergraduate level.

ACC 03510 - Financial Statement Analysis (3 credits)

• This course will take an expanded study of financial statement analysis from the point of view of the primary users of financial statements: equity and credit analysts. The analysis and use of financial statements will also emphasize the properties of numbers derived from these statements, and the features of the environment in which key decisions are made in using financial statement information. Research and empirical evidence will be emphasized.

ACC 03511 - Introduction to Federal Taxation (3 credits)

• This course provides an overview of Federal income tax concepts, including gross income, deductions, credits, gains and losses from dispositions of property, deferred and tax-exempt transactions, assignment of income, tax accounting, and other special topics. Emphasis will be placed on interpreting the Internal Revenue Code and Regulations as well as case law. Students will be required to show evidence of scholarly research through a major writing assignment on an emerging tax issue.

ACC 03512 - Advanced Accounting Information Systems and Business Process Controls (3 credits)

• This course is designed to give the MBA student an introduction to the important concepts related to accounting information systems, with emphasis on enterprise risk management. An overview of internal control frameworks is used to discuss pervasive, business process and application controls. A methodology for evaluating the risks and controls within a defined business process is demonstrated and applied across the major business processes. Students will gain hands-on experience with a leading Enterprise Resource Planning system and commercial computerized accounting software.

ACC 03513 - Financial Accounting Problems and Practice (3 credits)

• This course provides an overview of accounting problems and concepts related to financial accounting and reporting. It is intended for students with a strong background in accounting and can help prepare them to be successful in passing the CPA exam section on financial accounting and reporting.

ACC 03514 - Accounting Legal Liability & Professional Responsibility (3 credits)

• This course is a study of the legal liability of accountants and ethical concepts. It will cover the following areas: the ethical role of the professional accountant, professional codes of conduct, ethical decision-making, legal and regulatory obligations, and corporate governance and ethical management.

ACC 03515 - Forensic Accounting and Fraud Examination (3 credits)

• This course provides a broad overview of forensic accounting. It examines current issues of fraud, such as the nature of fraud, types of fraud, identification, detection, and prevention of fraud. The course provides students with exposure to case study, analytics and critical thinking in order to confirm the financial information is presented fairly.

ACC 03599 - Special Topics in Accounting (3 credits)

• Students will study advanced topics in Accounting. By design, the specific topical course content will change with time. Contact the Business Graduate Office or the Accounting & Finance Department for details.