Graduate Courses

The faculty has approval to offer the following courses in the academic years 2019–2020 and 2020–2021; however, not all courses are taught each semester or summer session. Students should consult the Course Schedule to determine which courses and topics will be offered during a particular semester or summer session. The Course Schedule may also reflect changes made to the course inventory after the publication of this catalog.

Accounting: ACC

ACC 180C. MPA Distinguished Speaker Lyceum.

Discussion of current issues confronting the accounting profession. Two lecture hours a week for one semester. Offered on the credit/no credit basis only. Prerequisite: Graduate standing and admission to the traditional approach to the Master in Professional Accounting program.

ACC 380D. Advanced Topics in Financial Reporting.

Examines issues in financial reporting from a user's perspective, including how important economic transactions of large public companies are reflected in financial statements. Three lecture hours a week for one semester. May not be counted by students with credit for Accounting 380K (Topic 1: Financial Accounting Standards and Analysis I) or 380K (Topic 2: Financial Accounting Standards and Analysis II). Prerequisite: Graduate standing, admission to the Master of Business Administration program, and Business Administration 384T.

ACC 180K, 280K, 380K. Contemporary Accounting Topics.

In-depth study of selected accounting topics. One, two, or three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic.

Topic 1: Financial Accounting Standards and Analysis I. Accounting 326 and 380K (Topic 1) may not both be counted. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T and 385T; for students enrolled in the traditional approach to the Master in Professional Accounting program, Accounting 381 or the equivalent and credit or registration for Business Administration 385T or the equivalent; for students enrolled in the integrated approach to the Master in Professional Accounting program, Accounting 356 and Finance 357 or the equivalent.
Topic 2: Financial Accounting Standards and Analysis II. Accounting 360 and 380K (Topic 2) may not both be counted. Additional prerequisite: Accounting 380K (Topic 1) or the equivalent or consent of instructor.
Topic 3: Financial Reporting Institutions and Regulations.
Topic 4: Auditing and Other Assurance Services. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4). Prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 5: Introduction to Management Advisory Services. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 7: Financial Statement Analysis. Accounting 327 and 380K (Topic 7) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 8: Petroleum Accounting: Principles, Procedures, and Issues. Only one of the following may be counted: Accounting 178 (Topic 2), 278 (Topic 2), 378 (Topic 2), 378 (Topic: Accounting/Tax for Mineral Industry), 180K (Topic 8), 280K (Topic 8), 380K (Topic 8). Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 10: Tax Factors in Business Management. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 11: Introduction to Taxation. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11). Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the traditional approach to the Master in Professional Accounting program, credit or registration for Accounting 381 or the equivalent.
Topic 12: Computer Auditing and Systems Security. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 13: Information Technology for Accounting and Control. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 14: Managing Information. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 15: Business and Systems Change. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 16: Cross-Functional Integrated Systems. Additional prerequisite: Accounting 380K (Topic 15).
Topic 17: Cross-Functional Project Management. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 18: Project Management in Fast-Cycle Environments. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 19: International Accounting Policies and Procedures. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the traditional approach to the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the integrated approach to the Master in Professional Accounting program, Accounting 355, 356, 358C, and 359.
Topic 20: International and European Accounting Standards. Additional prerequisite: For students enrolled in the Master of Business Administration program, Business Administration 384T; for students enrolled in the traditional approach to the Master in Professional Accounting program, Accounting 381 or the equivalent; for students enrolled in the integrated approach to the Master in Professional Accounting program, Accounting 355, 356, 358C, and 359.
Topic 21: Global Teams.
Topic 22: Accounting and Auditing Research: Introduction to Design and Evaluation. Designed to help students evaluate, formulate, and conduct scholarly research in financial reporting. Subjects include advantages of archival, experimental, and theoretical methods, evaluating validity of design, and overcoming research barriers. Accounting 380K (Topic: Accounting and Auditing Research: Introduction to Design and Evaluation) and 380K (Topic 22) may not both be counted.
Topic 23: Accounting Issues in Measurement and Valuation. Examines the predictive analytics of financial statement numbers and how these accounting forecasts, estimates and judgments are made in practice, and how external auditors evaluate them. Insights from financial economics, psychology, and statistics provide a foundation for exploring accounting and auditing measurement challenges such as customer behavior analytics for loan default or loyalty award redemption; actuarial methods for establishing product warranty or insurance reserves; fair value models for brand names, trade secrets, and customer relationships; and other applications involving uncertain accounting numbers. For each semester hour of credit earned, one lecture hour a week for one semester. Accounting 380K (Topic: Accounting Issues in Measurement and Valuation) and 380K (Topic 23) may not both be counted. Additional prerequisite: The following coursework: Accounting 356, 381, Business Administration 384T, or the equivalent; Accounting 380K (Topic 1) or 380D; and 358C or 380K (Topic 4).
Topic 24: Financial Planning for Wealth Management. Introduction to basic concepts of personal wealth management and financial planning, including insurance and risk management, investment management, tax planning, estate planning, and retirement planning. Designed for upper-level accounting and finance majors interested in a career in financial services and MPA students with interest in this area of the accounting profession. Only one of the following may be counted: Accounting 378 (Topic: Financial Planning for Wealth Management), 178 (Topic 3), 278 (Topic 3), 378 (Topic 3), 180K (Topic 24), 280K (Topic 24), 380K (Topic 24), Finance 172 (Topic 3), 272 (Topic 3), 372 (Topic 3), 377 (Topic: Financial Planning for Wealth Management). Additional prerequisite: Accounting 311 and Finance 357; credit or registration for Finance 367 is recommended; consent of graduate adviser and instructor.
Topic 25: Accounting in the Entertainment Industry. Explores challenges and rewards of accounting in the entertainment industry. Covers the requisite skills needed to account for film and television production costs, while utilizing the latest software. Additional prerequisite: The following with a grade of at least C-: Accounting 311 or 311H, and Accounting 312 or 312H.
Topic 26: Government and Not-for-Profit Accounting. Accounting 380K (Topic 6) and 380K (Topic 26) may not both be counted.
Topic 27: Taxation of Real Estate Investment. Exposure to accounting practices in the real estate industry.

ACC 381. Financial Accounting.

Concepts and issues involved in the preparation and interpretation of financial statements; the use of financial information to evaluate and control an organization. Three lecture hours a week for one semester. Accounting 381 and Business Administration 284T, 384T may not both be counted. Prerequisite: Graduate standing, admission to the traditional approach to the Master in Professional Accounting program, and Accounting 311 or the equivalent.

ACC 381M. Financial Accounting Issues in Business Decisions.

An integrative and intensive examination of financial accounting, with emphasis on management's alternative reporting strategies and investors' decisions. Three lecture hours a week for one semester. Prerequisite: Graduate standing, and Business Administration 384T or the equivalent.

ACC 381N. Managerial Accounting and Financial Statement Analysis.

Surveys the strategic uses of the most important elements of internal accounting systems, including cost accounting systems and management control systems used for planning and budgeting, and the use of publicly available financial accounting information to evaluate past performance, forecast future performance, and estimate the value of debt and equity securities. Meets all day on alternate Fridays and Saturdays. May not be counted by students with credit for Accounting 380K (Topic 7). Prerequisite: Graduate standing.

ACC 382K. Studies in Accounting Information Systems.

Quantitative and/or computerized applications to business problems; computer-based accounting information systems; analysis of optimizing models; simulation of important functional activities; large-scale simulation of the firm. Three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; Accounting 356, Accounting 381, Business Administration 384T, or the equivalent, or consent of instructor; and Accounting 359, Accounting 387 (Topic 1: Introduction to Managerial Accounting), or the equivalent, or consent of instructor.

Topic 1: Principles of Systems Analysis. Three lecture hours a week for one semester. Some sections require two laboratory hours a week as well; these sections are identified in the Course Schedule.
Topic 2: Computer Auditing. Additional prerequisite: Accounting 358C or 380K (Topic 4: Introduction to Assurance Services), and Accounting 380K (Topic 13: Information Technology for Accounting and Control) or the equivalent.
Topic 3: Topics in Accounting Systems and Control.
Topic 4: Database Management in Accounting.
Topic 5: Topics in Information Systems.

ACC 383K. Studies in Auditing.

Professional and technical aspects of practice; ethics and legal responsibilities; review of fieldwork, emphasizing materiality, sampling, and working papers; reporting problems, including long-form and special purpose reports; fraud examination and audit methods. Three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic.

Topic 1: Studies in Auditing, MPA Program. Additional prerequisite: Accounting 358C, 380K (Topic 4: Introduction to Assurance Services), or the equivalent, or consent of instructor.
Topic 2: Management Auditing and Control. Additional prerequisite: For students in the Master of Business Administration program, Business Administration 384T or the equivalent; for students in the traditional approach to the Master in Professional Accounting program, credit or registration for Accounting 381, Business Administration 384T, or the equivalent; for students in the integrated approach to the Master in Professional Accounting program, credit or registration for Accounting 358C or the equivalent.
Topic 3: Auditing and Control, MBA Program. Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.
Topic 4: Fraud Examination. Additional prerequisite: For students in the Master of Business Administration program, Business Administration 384T or the equivalent; for students in the traditional approach to the Master in Professional Accounting program, Accounting 381, Business Administration 384T, or the equivalent, or consent of instructor; and Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, or consent of instructor; for students in the integrated approach to the Master in Professional Accounting program, Accounting 356 or consent of instructor, and Accounting 359 or the equivalent or consent of instructor.
Topic 5: Topics in Auditing. Additional prerequisite: Accounting 356, 359, 381, 387 (Topic 1: Introduction to Managerial Accounting), and Business Administration 384T, or their equivalents.
Topic 6: Practicum. Additional prerequisite: Credit or registration for Accounting 358C or 380K (Topic 4: Introduction to Assurance Services).

ACC 384. Research and Planning in Federal Taxes.

Advanced analysis in federal taxation, with emphasis on historical and current developments; application of research techniques to income tax and estate tax planning; case studies and reports. Three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, and admission to the Master in Professional Accounting degree program or consent of instructor.

Topic 1: Tax Research Methodology. Additional prerequisite: For students in the integrated approach to the Master in Professional Accounting program, Accounting 355 or the equivalent; for students in the traditional approach to the Master in Professional Accounting program, credit or registration for Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent or consent of instructor.
Topic 2: Taxation of Entities I. Focuses on taxation of C corporations and their shareholders. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).
Topic 3: Taxation of Entities II. Focuses on flow-through entities, including partnerships. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).
Topic 4: Tax Planning for Business Entities. Additional prerequisite: Accounting 384 (Topic 2).
Topic 5: Family Tax Planning--Estates, Trusts, and Gifts. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1) or consent of instructor.
Topic 6: International and Interstate Taxation. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).
Topic 7: Fundamentals of Taxation--Advanced Topics. Additional prerequisite: Accounting 355, 380K (Topic 11: Introduction to Taxation), or the equivalent.
Topic 8: Miscellaneous Tax Topics.
Topic 9: Oil and Gas Taxation. An analysis of the United States federal income taxation of domestic oil and gas operations and transactions. Examines taxation associated with the operational life cycle of oil and gas operations including exploration, development, production, and abandonment, as well as transactions involving oil and gas interests analysis acquisition, disposition, structuring and investment.

ACC 386K. Studies in Accounting Theory.

Financial accounting theory; current pronouncements on theory; problems of income determination; accounting research and research methodology applied to accounting issues. Three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, admission to the doctoral degree program in accounting, and consent of instructor.

Topic 1: Contemporary Accounting Topics.
Topic 2: Introduction to Research Methodology in Accounting.
Topic 3: Empirical Research in Accounting.
Topic 4: Analytical Research in Accounting.
Topic 5: Behavioral Research in Accounting.
Topic 6: Doctoral Research Topics.
Topic 7: Foundations of Financial Accounting Research.

ACC 287, 387. Studies in Profit Planning and Control.

The use of accounting information by managers within the organization for decision making, planning, and the design of control systems for implementing the organization's strategy. Topics include long-range planning, annual profit planning, activity-based costing, cost prediction, strategic control systems, and performance evaluation. Case studies are used. For 287, four lecture hours a week for half a semester; for 387, three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic.

Topic 1: Introduction to Managerial Accounting. Only one of the following may be counted: Accounting 329, 359, 287 (Topic 1), 287 (Topic 5), 387 (Topic 1), 387 (Topic 5), Business Administration 382T.
Topic 2: Topics in Profit Planning and Control. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 3: Strategic Cost. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 4: Strategic Control Systems. Additional prerequisite: Accounting 359, 387 (Topic 1), or the equivalent.
Topic 5: Performance Management and Control. Only one of the following may be counted: Accounting 329, 359, 287 (Topic 1), 287 (Topic 5), 387 (Topic 1), 387 (Topic 5), Business Administration 382T.

ACC 191C, 291C, 391C, 691C. Special Studies in Accounting.

Conference course. May be repeated for credit. Prerequisite: Graduate standing; admission to the Master in Professional Accounting program or the doctoral program in accounting; and consent of instructor.

ACC 192N, 292N, 392N, 492N, 592N, 692N. Master in Professional Accounting Internship.

Restricted to students in the Master in Professional Accounting Program. Focus on academic and professional development through valuable work experience and the integration of accounting knowledge by working with public or private enterprises. A minimum of 320 hours of work, a daily work-related journal, and paper are needed for internship credit. Hours to be arranged. May be repeated for credit. Offered on the credit/no credit basis only. Prerequisite: Admissions into the Master in Professional Accounting Program and prior approval from the internship coordinator.

ACC 698. Thesis.

The equivalent of three lecture hours a week for two semesters. Offered on the credit/no credit basis only. Prerequisite: For 698A, graduate standing in the doctoral program in accounting and consent of the supervising faculty member and the graduate adviser; for 698B, Accounting 698A.

ACC 398R. Master's Report.

Preparation of a report to fulfill the requirement for the master's degree under the report option. The equivalent of three lecture hours a week for one semester. Offered on the credit/no credit basis only. Prerequisite: Graduate standing in the doctoral program in accounting, completion of the core courses for the degree, and consent of the supervising faculty member and the graduate adviser.

ACC 399W, 699W, 999W. Dissertation.

May be repeated for credit. Offered on the credit/no credit basis only. Prerequisite: Admission to candidacy for the doctoral degree.