ACCT 5308 Accounting Ethics 3 SCH (3-0)
Application of ethical theory, philosophy and principles including the concepts of ethical reasoning, integrity, objectivity, independence and other core values. Prerequisite: senior standing.
ACCT 5316 Advance Income Tax Problems 3 SCH (3-0)
Particular attention given to tax regulations applicable to partnerships and corporations together with preparation of federal income tax returns for such businesses. Consideration also given to federal gift and estate tax. Prerequisite: ACCT 4308.
ACCT 5319 Special Probs in Accounting 3 SCH (3-0)
Study, research or internship in accounting. May be repeated once for credit. Prerequisite: consent of instructor.
ACCT 5327 Advanced Auditing 3 SCH (3-0)
Audit program planning and special reports, auditing topics. Prerequisite: ACCT 4311.
ACCT 5331 Accounting and Value Creation 3 SCH (3-0)
This course provides a pragmatic study of selected financial and management accounting concepts, methods and practices relating to financial analysis, cost assignment, cost management, performance management and decision analysis. The course includes ethical topics in accounting and incorporates global issues relevant to the topic areas.
ACCT 5360 Energy Accounting & Taxation 3 SCH (3-0)
This course provides a pragmatic study of energy accounting and taxation. This course covers financial and managerial accounting for upstream oil and gas operations; oil and gas reserves, successful efforts and full cost accounting methods; production activities and project analysis; oil and gas tax accounting. This course addresses MBA program.
ACCT 5370 Federal Partnership & LLC Tax 3 SCH (3-0)
This course will survey the federal income tax law applicable to Partnerships and LLC entities. Topics to be covered will include: The introduction of Partnerships & LLC's (formation, operations, and basis); Partnership distributions, transfer of interest, and terminations; and LLC taxation status and operating rules.