2021-2022 Graduate Catalog


600

ACCT 600 Accounting Topics

Each offering of this course may be a different topic in Accounting. Past topics and descriptions include; Capstone in Financial Accounting: The consolidation of the information obtained in all of the accounting courses - bringing together the disparate pieces into one culminating event. Estate and Gift Planning: A study of the methods to preserve family and institutional wealth through proper planning. Particular attention will be given to estate and gift taxes associated with the distribution of wealth.

Credits

3

ACCT 605 Accounting Information Systems

This course will introduce students to the development, operation, and auditing of accounting information systems. Future accounting and finance professionals will learn how to oversee accounting system functions, implement and review systems of internal controls, and understand how to ensure organizations have accurate financial information to support decision-making. Classes will include hands-on application with software packages. Students will be expected to become competent in applying their new knowledge to real world applications.

Credits

3

ACCT 607 Managerial Decision Analysis

Managerial decision analysis is an integrative study of current and developing processes by which financial and operational information is prepared for management use, with an emphasis on information needs for planning, controlling, decision-making, and performance evaluation. Case studies will help students integrate functional disciplines that have been studied in the core undergraduate curriculum and understand and apply an emerging body of knowledge related to strategic decisions made by managers. Top management teams, boards of directors and supervisors require performance information to deal with complex and unstructured problems in dynamic, rapidly changing social, technological and economic environments.

Credits

3

ACCT 610 Not for Profit Accounting

A study of the unique accounting standards applicable to non-profit entities, including state and local governments. Topics covered include fund accounting, the appropriation process, and program budgeting.

Credits

3

ACCT 645 Organizational Tax

A study of tax accounting for partnerships, corporations, and trusts, with an emphasis on corporation tax accounting problems.

Credits

3

ACCT 648 Advanced Accounting

Partnership and corporate problems involving consignments, installments, liquidations, consolidations, estates, agencies, and branches.

Credits

3

ACCT 695 Accounting Internship

This internship program provides an opportunity for students to participate in a learning experience away from the traditional classroom. Students will be placed with local organizations so they may participate with the managerial and financial reporting processes. Students will observe and apply in practice the concepts and theories learned in the classroom. The student will be under the direct supervision of an officer of the cooperating organization and progress will be monitored by the department’s internship coordinator.

Credits

3