ACC - Accounting

Department of Accounting, Walker College of Business

Graduate Courses in Accounting (ACC)

Doug Roberts, Interim Department Chair

Prerequisite to enrollment in a graduate course offered by the Department of Accounting is admission to the MS in Accounting program, or permission of the instructor and the departmental chair. In addition, enrollment in MBA courses requires permission of the MBA Program Director. A non-degree student must also obtain permission from the Graduate School to enroll in 5000-level courses.

ACC 5000. Accounting Research and Data Presentation (3).On Demand. Study of methods used in research and data presentation in accounting; practice in using those methods.

ACC 5080. Taxation of Business Entities (3).F;S. Examination of the tax system faced by businesses operating in the United States. Business entities covered include C Corporations, S Corporations and partnerships. Topics include business formations, transactions between the entity and the owners, distributions, liquidations and reorganizations. Projects facilitate knowledge development of a variety of professional skills. Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent with a minimum grade of "C-". [Dual-listed with ACC 4580.]

ACC 5180. Advanced Issues in Corporate Taxation (3).On Demand. An advanced study of the taxation of corporations and shareholders at the federal level, with emphasis on Subchapter C, and tax planning. Prerequisite: ACC 3580 (Individual Income Taxation).

ACC 5210. Advanced Managerial Accounting (3).S. Focus is on the controller's role in the decision-making process. Integration of accounting knowledge with other business and non-business disciplines is an important objective of this course. Topics may include, but are not limited to: cost accounting, profit planning and control, data analytics, working-capital management, transfer pricing, tax and risk management, and payroll systems. Prerequisite: permission of the instructor.

ACC 5230. International Accounting (3).On Demand. This course is designed to provide students with a background in international accounting. Emphasis will be placed upon the fact that accounting is not just a doctrine that has been handed down from generation to generation, but is actually the product of the environment in which it is used.

ACC 5240. Sustainability Accounting and Reporting (3).On Demand. This course focuses on the critical role of accounting in helping managers address sustainability issues and measure sustainability performance. Because traditional models in accounting and financial reporting may be difficult to apply when measuring sustainability performance, frameworks such as the Triple Bottom Line concept or the Balanced Scorecard have been developed to accommodate the measurement of a firm's performance on 3 levels: economic prosperity, environmental impact, and social justice. This course focuses on the challenges faced by managers and accountants in using traditional accounting techniques to measure and report on sustainable activities, and offers guidance on how to overcome these challenges in order to meet the needs of interested stakeholders. The course will examine the current state of sustainability measurement, disclosure, and assurance practices, as well as associated ethical issues, regulatory developments, and reporting standards. Prerequisite: permission of instructor.

ACC 5270. Current Issues in Technology and AIS (3).On Demand. A current-issues course designed to explore new developments in business technology and accounting information systems. Prerequisite: permission of the instructor.

ACC 5280. Partnerships and S Corporations (3).S. A study of the tax implications of forming and operating conduit type businesses, with emphasis on planning for tax minimization. Prerequisite or corequisite: ACC 5080/ACC 4580 (Taxation of Business Entities) or ACC 5180, or equivalent, or permission of the instructor.

ACC 5310. Auditing Theory Seminar (3).F. A study of advanced concepts, theories and techniques applied to external financial auditing and other assurance services. Topics may include forensic accounting, sustainability assurance services, internal controls, risk assessment, and the current regulatory environment. Prerequisite: ACC 4560 (Introduction to Auditing) or equivalent.

ACC 5340. Accounting in the Business Environment (3).On Demand. Current behavioral accounting issues are examined, with an emphasis on ethics. Focus is on the roles of accountants in society. Topics are explored in a seminar environment. Prerequisite: permission of the instructor.

ACC 5350. Accounting Capstone Seminar (3).On Demand. This course focuses on integrating classroom knowledge to solve accounting-based problems in a capstone experience. Students will complete case studies involving complex decisions, including ethical dilemmas, which require analysis, synthesis, prescription and application of accounting concepts. Domestic and global issues will be explored in a seminar environment with a strong emphasis on research, writing and oral communication. Prerequisite: permission of the instructor.

ACC 5370. Analysis and Design of Accounting Systems (3).On Demand. Focus is on the planning, analysis, and design of information systems. Topics include SDLC methodologies; feasibility analysis; project management; information-gathering techniques; use- case, structural, and behavioral modeling; computing architectures; security; user interface design; data storage techniques; and object approaches.

ACC 5380. Multijurisdictional Taxation (3).On Demand. A study of state and local tax laws including income, franchise, property, sales and use and excise taxes. The state and local taxation of individual and business entities is covered and planning opportunities are discussed. Additionally, the course examines the U.S. laws of international taxation as well as tax issues affecting U.S. multinational companies. Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent.

ACC 5390. Contemporary Issues in Accounting (3).F. A seminar approach to exploring contemporary issues facing the accounting profession. Selected topics may include issues related to the current financial reporting environment, regulatory actions impacting the accounting profession, corporate governance, social responsibility, global events, ethical issues and other relevant topics as identified. Students will develop competency in the professional accounting research process, an understanding of applying ethical decision-making frameworks, and improved performance in ethical thinking skills. Prerequisite: permission of the instructor.

ACC 5500. Independent Study (1-4).F;S.

ACC 5530-5549. Selected Topics (1-4).On Demand.

ACC 5550. Accounting for Not-for-Profit and Governmental Organizations (3).On Demand. Theory and practice of budgetary and fund accounting, financial reporting, measures of output and performance, techniques for planning and control, and auditing for non-profit and governmental entities. Prerequisite: permission of the instructor.

ACC 5570. Accounting Systems (3).On Demand. A study of emerging issues in accounting information systems. Students will develop competence in understanding and interacting with various systems. Prerequisite: permission of the instructor.

ACC 5580. Tax Planning and Research (3).F. A research oriented course designed to emphasize the need for tax planning. The student will be required to research and to make class presentations as to her or his findings. Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent.

ACC 5590. Advanced Accounting Topics (3).On Demand. An examination of accounting issues related to business combinations and consolidated entities, partnerships, foreign transactions and operations, and other areas of concern as they are identified. Prerequisite: permission of the instructor.

ACC 5640. Accounting Regulation (3).F. A study of regulation of the accounting profession, with emphasis on taxation, business law, and professional standards. Prerequisite or corequisite: ACC 5080/ACC 4580 (Taxation of Business Entities) or equivalent, or permission of the instructor.

ACC 5660. Auditing Concepts and Applications (3).S. An in-depth study of professional auditing standards and application to audit engagements. Emphasis will be placed on system analysis, the relationship of internal control to audit objectives, and the purpose of selected audit procedures. Cases and simulations will be used where applicable. Prerequisite: ACC 4560 (Introduction to Auditing) or equivalent.

ACC 5680. Wealth and Tax Planning (3).F. A study of the federal transfer tax laws, with emphasis on family tax planning; also, a study of the income taxation of estates and trusts. Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent.

ACC 5780. Issues in Taxation (3).S. This course examines specialized issues in taxation. Topics may include exempt organizations, advanced individual tax issues, selected corporate tax issues, and basic concepts in multi-state and international tax. Prerequisite: ACC 3580 (Individual Income Taxation) or equivalent.

ACC 5900. Internship (3-6).F;S. A full-time work situation for students in the Master of Science in Accounting program. A maximum of three hours may be included toward the thirty credit hours required in the program of study. Prerequisite: permission of the accounting internship coordinator. Graded on an S/U basis.

ACC 5989. Graduate Research (1-9).On Demand. This course is designed to provide access to University facilities for continuing graduate research at the master's and specialist's levels. Graded on an S/U basis. ACC 5989 does not count toward a degree.

ACC 5990. Survey of Financial Accounting (3).SS. An intensive study of financial accounting topics in conjunction with the business environment. Prerequisite: permission of the instructor.

ACC 5999. Thesis (6).F;S. Graded on an SP/UP basis until the thesis has been successfully defended and received final approval, at which time all grades will be changed to S.