ACCT 5237 Global Accounting 2 SCH (2-0)
A study of the international dimensions of accounting, including the patterns of accounting development found in other nations, the development of worldwide accounting standards, and the accounting problems associated with multinational corporate operations.
ACCT 5302 Foundations in Accounting 3 SCH (3-0)
An introduction to financial and managerial accounting principles and procedures for graduate students with limited background in accounting or business. Study of measurement and reporting issues and their effect on revenue and expense recognition, equity, and other related items. Study of managerial accounting issues, including enterprise planning and control.
ACCT 5307 Acct Information Systems 3 SCH (3-0)
Requirements, constraints, elements and considerations in design, implementation, auditing and housekeeping of accounting systems in relation to the total information systems for business decisions on a computerized data processing basis.
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 5311 Seminar in Managerial Acct 3 SCH (0-3)
Introduction to managerial accounting as it is used to plan, evaluate and control an organization. Emphasis on budgeting, standard costing and analysis of costs and profits. Prerequisite: 24 semester hours of undergraduate business courses including ACCT 2312.
ACCT 5314 Advance Accounting Problems 3 SCH (3-0)
Accounting principles for partnerships, estates and trusts, debt restructuring, reorganizations and liquidations, interim financial reporting and segmentation, foreign currency transactions and translation, leverage buyouts. Prerequisite: ACCT 3312.
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 5323 CPA Review 3 SCH (3-0)
Review of the major accounting, business and legal environment issues with respect to all sections of the CPA exam.
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 5337 International Accounting 3 SCH (3-0)
An overview of international accounting. A review of exchange rates and international economics. Examination of accounting practices in various countries, with emphasis on US-based multinational corporations.
ACCT 5341 Adv Cost Managerial Acct 3 SCH (3-0)
Planning and control of cost elements; analysis of costs and profits; and current topics in cost/managerial accounting. Prerequisite: ACCT 3314.
ACCT 5350 Internship in Accounting 1-3 SCH (1-3)
An off-campus learning experience allowing the application of accounting skills in an actual work setting. This course will count towards the hours required for the CPA exam only if the internship requirements set by the State Board of Public Accountancy are met. Prerequisites: approval of a faculty coordinator and the department head.