Accountancy Courses

Accounting (ACC) courses

  • ACC 109 The Accounting Cycle

    Introduction to the basic accounting concepts related to the processing of transactions and preparation of an income statement and balance sheet. A student who has received credit for ACC 201 at the time of enrollment in ACC 109 will not receive credit for ACC 109.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    11Upon demand
  • ACC 121 Individual Tax Return Preparation

    Principles of income tax with emphasis on the preparation of returns for individual taxpayers. Attention will be given to the proper reporting of income and deduction items.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    11Upon demand
  • ACC 206 Accounting Choices and Methods

    UHC 110.

    Comprehensive and accelerated examination of alternative accounting models, including electronic spreadsheet models, and their uses. Replaces ACC 201  and ACC 211  for Honors College students. Cannot be taken Pass/Not Pass.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    44Fall, Spring
  • ACC 209 Accounting Applications for Microcomputers

    Use of the microcomputer and electronic spreadsheets to master the basic accounting cycle.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    11Upon demand
  • ACC 211 Introduction to Managerial Accounting

    ACC 201.

    Methods and procedures employed in managerial accounting with emphasis on the use of accounting data for decision making. At least one spreadsheet project will be assigned. Cannot be taken Pass/Not Pass.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 297 Topics in Accounting

    A variable content course with topics that can change from semester to semester. Topics are identified by title in the schedule of classes.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    1-3Upon demand
  • ACC 301 Intermediate Accounting I

    C grade or better in MTH 134 or higher or concurrent enrollment with a C grade or better in MTH 134 to progress in the program; and B- grade or better in ACC 201  or ACC 206  or ACC 600; and undergraduate business majors must be admitted to degree program.

    Financial Accounting Theory applications to the accounting process of corporations. Review of financial statements; accounting for current and long-term assets. Cannot be taken Pass/Not Pass. Research assignments are required. May be taught concurrently with ACC 601. Cannot receive credit for both ACC 301 and ACC 601.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 302 Intermediate Accounting II

    C grade or better in ACC 301 ; and undergraduate business majors must be admitted to degree program.

    Continuation of intermediate accounting. Accounting for liabilities and equity. Cannot be taken Pass/Not Pass. Research assignments are required. May be taught concurrently with ACC 602. Cannot receive credit for both ACC 302 and ACC 602.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 311 Managerial Cost Accounting

    C grade or better in ACC 211  or ACC 206  or ACC 600; and undergraduate business majors must be admitted to degree program.

    Function of cost accounting; means and methods of its applications in specific accounting situations. May be taught concurrently with ACC 610. Cannot receive credit for both ACC 311 and ACC 610.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 321 Tax Accounting I

    B- grade or better in ACC 201  or ACC 206  or ACC 600; and undergraduate business majors must be admitted to degree program.

    Principles of income tax accounting; current laws and income tax problems of individuals. Cannot be taken Pass/Not Pass. Research assignments are required. May be taught concurrently with ACC 620. Cannot receive credit for both ACC 321 and ACC 620.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 341 Accounting and Management Information Systems

    C grade or better in ACC 301 ; and undergraduate business majors must be admitted to degree program.

    Accounting system examined as a crucial base for the desired comprehensive management information system of an organization. Impact of the computer on accounting systems controls and the auditing of EDP based accounting systems. May be taught concurrently with ACC 640. Cannot receive credit for both ACC 341 and ACC 640. Cannot be taken Pass/Not Pass. 

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 394 Cooperative Education in Accounting

    permission of the School of Accountancy Director; and undergraduate business majors must be admitted to degree program.

    The opportunity to earn academic credit in a planned learning process that integrates academic training with a supervised work experience. Variable content course. May be repeated to a maximum of six hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    3Upon demand
  • ACC 397 Topics in Accounting

    undergraduate business majors must be admitted to degree program.

    Topics are identified by title in the schedule of classes. Examples are: inflation accounting, management advisory services, public utility accounting, financial reporting to regulatory agencies. Variable content course. May be repeated to a maximum of six hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    1-3Upon demand
  • ACC 421 Volunteer Income Tax Assistance VITA

    C grade or better in ACC 321; and undergraduate business majors must be admitted to degree program.

    Field work in the preparation of individual income tax return (state and federal) covering topics of gross income, deductions and credits.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    12Spring
  • ACC 422 Advanced Volunteer Income Tax Assistance VITA

    undergraduate business majors must be admitted to degree program.

    Experience in the planning and scheduling of the VITA program and provides final review of actual income tax returns prepared under field conditions.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    12Spring
  • ACC 494 Internship in Accounting

    permission of the School of Accountancy Director; and undergraduate business majors must be admitted to degree program.

    Internship experience in an organization emphasizing public, managerial or not-for-profit accounting.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    3Upon demand
  • ACC 496 Readings in Business Administration-Accounting

    permission of the School of Accountancy Director; and undergraduate business majors must be admitted to degree program.

    Planned readings designed to intensify and supplement the area of accounting.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    1-2Upon demand
  • ACC 504 Advanced Accounting

    C grade or better in ACC 302; and undergraduate business majors must be admitted to degree program.

    Study of accounting for pensions, deferred taxes, business combinations, partnerships, and certain multicurrency accounting issues. Research assignments are required. May be taught concurrently with ACC 604. Cannot receive credit for both ACC 504 and ACC 604.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 506 International Accounting

    C grade or better in ACC 302; and undergraduate business majors must be admitted to degree program.

    Accounting practices in different nations; multi-national corporation and selected accounting problems. May be taught concurrently with ACC 606. Cannot receive credit for both ACC 506 and ACC 606. Research assignments are required.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 513 Managerial Cost Accounting II

    C grade or better in ACC 311; and undergraduate business majors must be admitted to degree program.

    A continuation of the topics examined in ACC 311. Specific topics covered include activity-based costing, strategic cost management, activity- and strategic-based responsibility accounting, quality costing, measurement and control of productivity, environmental cost management, cost-volume-profit analysis, activity resource usage, relevant costing, pricing and profitability analysis, capital investment decisions, and inventory management topics such as economic order quantity, just-in-time, and the theory of constraints. May be taught concurrently with ACC 613. Cannot receive credit for both ACC 513 and ACC 613.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Spring
  • ACC 524 Tax Accounting II

    C grade or better in ACC 321 within the last five years, or C grade or better in ACC 321 with evidence of relevant and substantial work experience involving U.S. income tax rules within the last five years; and undergraduate business majors must be admitted to degree program.

    Principles of federal tax accounting; research in income tax problems of partnerships and corporations; estate and gift tax problems of individuals. May be taught concurrently with ACC 624. Cannot receive credit for both ACC 524 and ACC 624. Research assignments are required.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 525 Individual Income Tax Assistance

    C grade or better in ACC 321; and permission of instructor; and undergraduate business majors must be admitted to degree program.

    To provide students with an opportunity to integrate intermediate tax accounting skills, critical thinking skills, communication skills, and research skills with community service. This course provides service-learning experience in the preparation and review of actual individual income tax returns (both federal and state) as well as the social and ethical issues inherent in U.S. tax policy. May be taught concurrently with ACC 625. Cannot receive credit for both ACC 525 and ACC 625.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    314Spring
  • ACC 542 Data Analytics in Accounting

    C grade or better in ACC 301 ; and undergraduate business majors must be admitted to degree program.

    This course introduces students to data analytics tools and techniques in accounting. Topics include: statistical techniques, data analysis, and visualization. This course uses Microsoft Excel, Tableau, and other data analysis software to implement and apply applications of these concepts and techniques. May be taught concurrently with ACC 642. Cannot receive credit for both ACC 542 and ACC 642.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 553 Auditing

    C grade or better in ACC 302  and ACC 311  and ACC 321  and ACC 341 ; and undergraduate business majors must be admitted to degree program.

    Kinds of audits, the duties and obligations of the auditor, principles and procedures to be followed in conducting an audit. This course has a required assessment component. Research assignments are required. Cannot be taken Pass/Not Pass. May be taught concurrently with ACC 653. Cannot receive credit for both ACC 553 and ACC 653. 

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Fall, Spring
  • ACC 555 Internal Auditing

    C grade or better in ACC 341; and undergraduate business majors must be admitted to degree program.

    Functions of internal audit, financial audit, and operations audit; importance of the changing professional status of the internal auditor. May be taught concurrently with ACC 655. Cannot receive credit for both ACC 555 and ACC 655.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Upon demand
  • ACC 556 Operational Auditing

    60 hours; and undergraduate business majors must be admitted to degree program.

    Primarily a case study approach covering nonfinancial audits of efficient and effective resource utilization, accomplishment of operational goals, adherence to laws and regulations, fraud prevention and detection, integrity and security of computer systems, and achievement of program goals. May be taught concurrently with ACC 656. Cannot receive credit for both ACC 556 and ACC 656.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    33Upon demand
  • ACC 596 Research Issues and Problems: Accounting

    permission of the School of Accountancy Director; and undergraduate business majors must be admitted to degree program.

    Research issues and projects growing from particular needs which may require additional depth or breadth of study. Outline of study must be approved prior to enrolling. May be repeated to a maximum of three hours. May be taught concurrently with ACC 695. Cannot receive credit for both ACC 596 and ACC 695.

    Credit hoursLecture contact hoursLab contact hoursTypically offeredCORE 42 (MOTR) equivalent
    3Upon demand
  • ACC 600 Accounting Concepts for Managers

    permission of a director of a College of Business graduate program or the director of the Master of Professional Studies program.

    Comprehensive study of the fundamentals of financial and managerial accounting. Designed for graduate students who have not had an undergraduate course in accounting. Cannot be counted toward the hours required for a College of Business graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 601 Intermediate Accounting I

    B grade or better in ACC 201 and ACC 211 or B grade or better in ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program. 

    Financial accounting theory applications to the accounting process of corporations. Review of financial statements; accounting for current and long-term assets. Research assignments are required. May be taught concurrently with ACC 301. Cannot receive credit for both ACC 301 and ACC 601. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 602 Intermediate Accounting II

    C grade or better in ACC 301 or ACC 601; and must be admitted to an accounting graduate certificate program. 

    Continuation of intermediate accounting. Accounting for liabilities and equity. Research assignments are required. May be taught concurrently with ACC 302. Cannot receive credit for both ACC 302 and ACC 602. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 604 Advanced Accounting

    C grade or better in ACC 302 or ACC 602 ; and admitted to the MAcc Program.

    Study of accounting for pensions, deferred taxes, business combinations, partnerships, and certain multicurrency accounting issues. Research assignments are required. May be taught concurrently with ACC 504. Cannot receive credit for both ACC 504 and ACC 604.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 606 International Accounting

    C grade or better in ACC 302 or ACC 602 ; and admitted to the MAcc Program.

    Accounting practices in different nations; multi-national corporation and selected accounting problems. Research assignments are required. May be taught concurrently with ACC 506. Cannot receive credit for both ACC 506 and ACC 606.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 610 Managerial Cost Accounting

    C grade or better in ACC 211 or ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program. 

    Function of cost accounting; means and methods of its applications in specific accounting situations. May be taught concurrently with ACC 311. Cannot receive credit for both ACC 311 and ACC 610. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 613 Managerial Cost Accounting II

    C grade or better in ACC 311 or ACC 610 ; and admitted to a College of Business graduate program.

    A continuation of the topics examined in ACC 610. Specific topics covered include activity-based costing, strategic cost management, activity- and strategic-based responsibility accounting, quality costing, measurement and control of productivity, environmental cost management, cost-volume-profit analysis, activity resource usage, relevant costing, pricing and profitability analysis, capital investment decisions, and inventory management topics such as economic order quantity, just-in-time, and the theory of constraints. May be taught concurrently with ACC 513. Cannot receive credit for both ACC 513 and ACC 613.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 620 Tax Accounting I

    B grade or better in ACC 201 or ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program. 

    Principles of income tax accounting; current laws and income tax problems of individuals. Research assignments are required. May be taught concurrently with ACC 321. Cannot receive credit for both ACC 321 and ACC 620. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 624 Tax Accounting II

    C grade or better in ACC 321 or ACC 620 within the last five years, or C grade or better in ACC 321 or ACC 620 with evidence of relevant and substantial work experience involving U.S. income tax rules within the last five years; and admitted to the MAcc Program.

    Principles of federal tax accounting; research in income tax problems of partnerships and corporations; estate and gift tax problems of individuals. Research assignments are required. May be taught concurrently with ACC 524. Cannot receive credit for both ACC 524 and ACC 624.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 625 Individual Income Tax Assistance

    C grade or better in ACC 321 or ACC 620; and permission of instructor; and admitted to the MAcc Program.

    To provide students with an opportunity to integrate intermediate tax accounting skills, critical thinking skills, communication skills, and research skills with community service. This course provides service-learning experience in the preparation and review of actual individual income tax returns (both federal and state) as well as the social and ethical issues inherent in U.S. tax policy. May be taught concurrently with ACC 525. Cannot receive credit for both ACC 525 and ACC 625.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    314Spring
  • ACC 640 Accounting and Management Information Systems

    C grade or better in ACC 301 or ACC 601; and must be admitted to an accounting graduate certificate program. 

    Accounting system examined as a crucial base for the desired comprehensive management information system of an organization. Impact of the computer on accounting systems controls and the auditing of EDP based accounting systems. May be taught concurrently with ACC 341. Cannot receive credit for both ACC 341 and ACC 640. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 642 Data Analytics in Accounting

    admitted to a College of Business graduate program or permission of the Director of the School of Accountancy.

    This course introduces students to data analytics tools and techniques in accounting. Topics include: statistical techniques, data analysis, and visualization. This course uses Microsoft Excel, Tableau, and other data analysis tools to implement and apply applications of these concepts and techniques. May be taught concurrently with ACC 542. Cannot receive credit for both ACC 542 and ACC 642.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 653 Auditing

    C grade or better in ACC 300; and ACC 301 or ACC 601 ; and ACC 302 or ACC 602 ; and ACC 311 or ACC 610 ; and ACC 321 or ACC 620; and ACC 341 or ACC 640 ; and admitted to the MAcc Program.

    ACC 610 ACC 620 Kinds of audits, the duties and obligations of the auditor, principles and procedures to be followed in conducting an audit. A C grade or better is required in this course in order to take ACC 703, ACC 750, ACC 751, ACC 752, ACC 754 and ACC 790. This course has a required assessment component. Research assignments are required. May be taught concurrently with ACC 553. Cannot receive credit for both ACC 553 and ACC 653.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 655 Internal Auditing

    C grade or better in ACC 341 or ACC 640 ; and admitted to the MAcc Program.

    Functions of internal audit, financial audit, and operations audit; importance of the changing professional status of the internal auditor. May be taught concurrently with ACC 555. Cannot receive credit for both ACC 555 and ACC 655.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Upon demand
  • ACC 656 Operational Auditing

    admitted to MAcc Program.

    Primarily a case study approach covering nonfinancial audits of efficient and effective resource utilization, accomplishment of operational goals, adherence to laws and regulations, fraud prevention and detection, integrity and security of computer systems, and achievement of program goals. May be taught concurrently with ACC 556. Cannot receive credit for both ACC 556 and ACC 656.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Upon demand
  • ACC 688 Healthcare Accounting Concepts

    The role of accounting in the financial and operational management of healthcare organizations is approached via an introduction to healthcare financial and managerial accounting principles. This course addresses the definition of financial accounting; external reporting; development and use of the income statement, balance sheet and statement of cash flows. The course also addresses the managerial accounting topics of cost behavior and allocation; accounting data for pricing and service decisions; planning and budgeting in healthcare organizations; analysis of financial condition; and selected topics in ethics. The course is a core requirement for Master of Health Administration students and may be of interest to students in other graduate programs. Note that ACC 688 cannot be substituted for ACC 711 in the MBA program and cannot be counted in the 33 semester hours required for the MAcc degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring, Summer
  • ACC 695 Research Issues and Problems: Accounting

    permission of the Director of the School of Accountancy; and admitted to the MAcc Program.

    Research issues and projects growing from particular needs which may require additional depth or breadth of study. Outline of study must be approved prior to enrolling. May be taught concurrently with ACC 596. Cannot receive credit for both ACC 596 and ACC 695. 

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    3Upon demand
  • ACC 703 Seminar in Accounting Theory for Financial Executives

    C grade or better in ACC 301 or ACC 601 ; and admitted to the MAcc Program.

    Critical evaluation and interpretation of accounting theory. Completion of a significant research project.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 705 Advanced Financial Accounting Problems

    C grade or better in ACC 302 or ACC 602 ; and C grade or better in ACC 504 or ACC 604 ; and admitted to MAcc program.

    An in-depth study of contemporary advanced financial accounting topics for professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 711 Managerial Accounting

    C grade or better in ACC 211 or ACC 206 or ACC 600; and admitted to MBA or MHA program.

    Role of accounting in improving the practice of business management; budgeting, accounting analysis, the behavior of costs, accounting control. This course will not be counted in the 33 hours required for the MAcc degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 712 Controllership and Cost Analytics

    C grade or better in ACC 311 or ACC 610 ; and admitted to the MAcc Program.

    An in-depth examination of the leadership and communication challenges associated with controllership and chief financial officer (CFO) roles. There will be an emphasis on developing a cost analytics skill set vital for modern day use of emerging technologies by controllers and CFOs. Students will develop written and oral communication skills required for success as a professional accountant.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall
  • ACC 715 Advanced Cost Accounting

    C grade or better in ACC 513 or ACC 613; and admitted to the MAcc Program.

    An in-depth study of contemporary topics for cost accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 721 Research Techniques and Consulting in Tax

    C grade or better in ACC 321 or ACC 620 ; and admitted to MAcc program.

    Case study approach to develop tax research, analytical, and communication skills. Incorporated into the case studies are ethical and legal constraints within which tax practitioners are obligated to operate.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 722 Public Service Tax Accounting

    permission of instructor; and admitted to MAcc program.

    Students will learn theoretical foundations in public service tax accounting topics and develop skills; which will apply to practical situations that will help students be better citizens and employees. Students will assist low-income, elderly, and English as Second Language taxpayers in the community in identifying and meeting their tax rights and responsibilities.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    323Spring
  • ACC 723 Tax Considerations for Decision Makers

    C grade or better in ACC 524 or ACC 624; and admitted to MAcc program.

    Tax course with emphasis on recognizing and understanding the importance of tax considerations in the process of making decisions in business and personal matters; developing a tax institution to anticipate and understand the effect of prospective tax law changes; examining U.S. tax policy issues; and motivating students to a lifetime of learning by engaging them in independent study.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall
  • ACC 726 Regulation Issues for Accountants

    ACC 624 or ACC 524; and admitted to the MAcc program.

    The course is designed to provide students with a focused intensive study of regulation issues particularly relevant to professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 731 Control of Non-Profit Organizations

    C grade or better in ACC 311 or ACC 610  or ACC 711 ; and admitted to MAcc program.

    Case study approach to financial control in non-profit organizations. Special emphasis is on governmental and health care organizations, although other non-profit organizations are also studied.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Upon demand
  • ACC 732 Governmental and Not-For-Profit Organizational Accounting

    C grade or better in ACC 301 or ACC 601 ; and admitted to the MAcc Program.

    Governmental and not-for-profit organizational accounting records and funds, budgeting, budget control, analysis and interpretation of financial statements. Research assignments are required.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 741 Advanced Accounting and Management Information Systems

    C grade or better in ACC 341 or ACC 640 ; and admitted to MAcc program.

    Application of the concepts of systems design and implementation. Study of the attributes of accounting information systems and their relationship with management information systems. Functions of accounting information systems including data collection and transmission, internal controls, data organizations and storage, processing data, and information retrieval and display. Characteristics and applications of both manual and automated information systems.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall
  • ACC 750 Advanced Auditing

    C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    An in-depth study of contemporary topics for auditing professionals.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 751 Computer Forensics and IT Auditing

    C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    A study of information systems controls; auditing around, through, and with the computer; auditing advanced computer systems, spreadsheets and other fourth generation language applications. Hands-on computer auditing projects will be integrated into the course.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 752 Fraud Examination

    C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    An in-depth study of the fraud examination process, including fraud prevention, detection, investigation, and management and employee fraud, and the legal aspects of fraud. Case studies are used extensively throughout the course.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Upon demand
  • ACC 754 Forensic Accounting: Litigation Support and Expert Witnessing

    C grade or better in ACC 553 or ACC 653; and admitted to a College of Business graduate program.

    This course explores one of the major areas of practice in forensic accounting. The course provides an in-depth investigation into the world of accounting litigation support and financial expert witnessing. The course requires students to actively participate in case analysis, development of expert reports, deposition testimony, and trial testimony. Students are exposed to the legal issues that impact on their role as an expert witness.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 762 Business and Accounting Concepts for Accountants

    admitted to the MAcc program.

    The course is designed to provide students with a focused, intensive study of business and accounting concepts particularly relevant to professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Spring
  • ACC 790 Current Topics in Corporate and International Accounting

    C grade or better in ACC 301 or ACC 601 ; and admitted to MAcc program

    In consultation with the coordinating professor, critical evaluation and interpretation of the current topics and professional literature in accounting. Study of ethical and institutional features of the accounting environment with emphasis on technology. Completion of a significant research project.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Fall, Spring
  • ACC 794 Internship: Accounting

    permission of instructor; and admitted to MAcc program.

    In consultation with the coordinating professor, the student is engaged in first-hand experience with a business, organization, or other professional entity. A portfolio of assigned work shall be collected, examined, and evaluated during the semester. May be repeated with permission of school to a maximum of six hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    33Upon demand
  • ACC 796 Independent Study-Accounting

    permission of instructor; and admitted to the MAcc program.

    In consultation with coordinating professor, student selects for intensive study of a specific area of concern related to the student's program, with emphasis on research.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-3Upon demand
  • ACC 797 Special Topics in Accounting

    9 graduate hours of accounting courses; and admitted to the MAcc program.

    In-depth study of contemporary topics in accounting. Each offering concerns a single topic. May be repeated with permission of school to a maximum of nine hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-3Upon demand
  • ACC 799 Thesis

    permission of instructor; and admitted to the MAcc program.

    Independent research and study connected with preparation of thesis.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-6Upon demand