Accounting (ACC)
ACC 310F Foundations of Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
An introduction to financial and managerial accounting, with emphasis on the content, interpretation, and uses of accounting reports. Discussion of the determination and reporting of net income and financial position, and the theories underlying business financial statements; consideration of managerial accounting topics designed to extend the student's knowledge to the planning and controlling of the operations of the firm. May not be counted toward the Bachelor of Business Administration degree. Three lecture hours a week for one semester.
Restrictions: Restricted to non-McCombs School of Business majors.
Grading: Student Option
Repeatable for credit: No
Academic Level: Lower Division
ACC 311 Fundamentals of Financial Accounting 3 Hours
(TCCN: ACCT 2301, ACCT 2401)
3 Lecture Hours 0 Lab Hours
Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements. Accounting 311 and 311H may not both be counted. Three lecture hours a week for one semester.
Pre/Corequisites: Twenty-four semester hours of college credit, including Economics 304K.
Restrictions: Restricted to students in the McCombs School of Business.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Lower Division
ACC 311H Fundamentals of Financial Accounting: Honors 3 Hours
3 Lecture Hours 0 Lab Hours
An exploration of concepts and their application in transaction analysis and financial statement preparation; and analysis of financial statements. Accounting 311 and 311H may not both be counted. Three lecture hours a week for one semester.
Pre/Corequisites: Twenty-four semester hours of college credit including Economics 304K, Management Information Systems 301, 301H, or 302F, and credit or registration for Business Administration 324H.
Restrictions: Restricted to students in the McCombs School of Business Honors Program.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Lower Division
ACC 312 Fundamentals of Managerial Accounting 3 Hours
(TCCN: ACCT 2302, ACCT 2402)
3 Lecture Hours 0 Lab Hours
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Accounting 312 and 312H may not both be counted. Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H.
Restrictions: Restricted to students in the McCombs School of Business.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Lower Division
ACC 312H Fundamentals of Managerial Accounting: Honors 3 Hours
3 Lecture Hours 0 Lab Hours
Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing. Accounting 312 and 312H may not both be counted. Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311H and Business Administration 151H.
Restrictions: Restricted to students admitted to the McCombs School of Business Honors Program.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Lower Division
ACC 119S, 219S, 319S, 419S, 519S, 619S, 719S, 819S, 919S Topics in Accounting 1-9 Hours
0 Lecture Hours 0 Lab Hours
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence. Transfer credit is awarded for work in an affiliated studies program.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Lower Division
ACC 326 Financial Accounting--Intermediate 3 Hours
3 Lecture Hours 0 Lab Hours
Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis. Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H with a grade of at least C-; Accounting 312 or 312H; and credit or registration for Finance 357 or 357H.
Restrictions: Restricted to students in a business major.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 327 Financial Statement Analysis 3 Hours
3 Lecture Hours 0 Lab Hours
Study of financial statements and their related footnotes; tools and procedures common to financial statement analysis; the relationships among business transactions, environmental forces (political, economic, and social), and reported financial information; and how financial statement information can help solve certain business problems. Only one of the following may be counted: Accounting 327, 370C, 380K (Topic 7). Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 326 with a grade of at least C-.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 328 Management Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5). Three lecture hours a week for one semester.
Restrictions: Restricted to students in the McCombs School of Business.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 329 Managerial Accounting and Control 3 Hours
3 Lecture Hours 0 Lab Hours
The origination, processing, reporting, and use in business operations of accounting information for management purposes. Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5). Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H; and Accounting 312 or 312H with a grade of at least C-.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 129S, 229S, 329S, 429S, 529S, 629S, 729S, 829S, 929S Topics in Accounting 1-9 Hours
0 Lecture Hours 0 Lab Hours
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence. Transfer credit is awarded for work in an affiliated studies program.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Upper Division
ACC 331 Intermediate Accounting I 3 Hours
3 Lecture Hours 0 Lab Hours
Three lecture hours a week for one semester.
Restrictions: Restricted to students in a business major.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 332 Intermediate Accounting II 3 Hours
3 Lecture Hours 0 Lab Hours
Three lecture hours a week for one semester.
Restrictions: Restricted to students in a business major.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 332F Topics in Foundations of Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 310F or Accounting 311 and 312.
Restrictions: Restricted to non-McCombs School of Business majors.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Upper Division
ACC 334M Healthcare Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Identify and analyze healthcare revenues, expenses, management problems, and ethical dilemmas, applying theories and tools to recommend strategic solutions. Three lecture hours a week for one semester.
Pre/Corequisites: Upper-division standing; Accounting 311, 311H, or 310F, and credit or registration for Management 334M.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 140S, 240S, 340S, 440S, 540S, 640S, 740S, 840S, 940S Topics in Accounting 1-9 Hours
0 Lecture Hours 0 Lab Hours
This course is used to record credit the student earns while enrolled at another institution in a program administered by the University's Study Abroad Office or the school's BBA Exchange Programs. Credit is recorded as assigned by the study abroad adviser in the Department of Accounting. University credit is awarded for work in an exchange program; it may be counted as coursework taken in residence.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Upper Division
ACC 151 Accounting Careers Exploration 1 Hour
1.5 Lecture Hours 0 Lab Hours
Presentations by professional accountants and managers. One and one-half lecture hours a week for one semester.
Restrictions: Restricted to students in the McCombs School of Business.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 152 Master in Professional Accounting Distinguished Speaker Lyceum 1 Hour
1.5 Lecture Hours 0 Lab Hours
Discussion of current issues confronting the accounting profession. The equivalent of one and one-half lecture hours a week for one semester.
Restrictions: Restricted to students admitted to the integrated approach to the Master in Professional Accounting.
Grading: Pass/Fail
Repeatable for credit: No
Academic Level: Upper Division
ACC 355 Introduction to Taxation 3 Hours
3 Lecture Hours 0 Lab Hours
The role of taxes in contemporary society and their impact on individuals and business. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11: Introduction to Taxation). Three lecture hours a week for one semester.
Restrictions: Restricted to students admitted to the integrated approach to the Master in Professional Accounting.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 356 Financial Accounting Concepts and Research 3 Hours
3 Lecture Hours 0 Lab Hours
Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations. Three lecture hours a week for one semester.
Restrictions: Restricted to students admitted to the integrated approach to the Master in Professional Accounting.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 358C Auditing and Other Assurance Services 3 Hours
3 Lecture Hours 0 Lab Hours
Information quality assurance, auditing, and control, considered from the perspective of a business manager who must decide the type and amount of assurance to acquire. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4). Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 356 or the equivalent.
Restrictions: Restricted to students admitted to the integrated approach to the Master in Professional Accounting.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 359 Managerial/Cost Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Analysis of manufacturing costs, development of cost estimates, and preparation of relevant information for management decision making. Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5). Three lecture hours a week for one semester.
Restrictions: Restricted to students admitted to the integrated approach to the Master in Professional Accounting.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 362 Auditing and Control 3 Hours
3 Lecture Hours 0 Lab Hours
Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4), Business Analytics 362. Three lecture hours a week for one semester.
Same as: BAX 362
Pre/Corequisites: Accounting 311 or 311H with a grade of at least C-; and Accounting 312 or 312H.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 364 Fundamentals of Taxation 3 Hours
3 Lecture Hours 0 Lab Hours
Introduction to the role of taxes in contemporary society and their impact on individuals and business entities; emphasis on federal income taxation. Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11: Introduction to Taxation). Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H with a grade of at least C-; and Accounting 312 or 312H.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 366C International Accounting and Transfer Pricing 3 Hours
3 Lecture Hours 0 Lab Hours
Discover how to price transactions between subsidiaries of multinational corporations buying and selling goods, services, intellectual property and other assets in light of tax obligations and other considerations. Only one of the following may be counted: Accounting 366C, 380K (Topic: International Accounting/Transfer Pricing), 380K (Topic: 32), International Business 366. Three lecture hours a week for one semester
Same as: I B 366
Pre/Corequisites: Upper-division standing.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 366P Accounting Practicum 3 Hours
3 Lecture Hours 0 Lab Hours
Students apply skills in their major area and focus on additional project management skills through group projects conducted in a professional setting. Students may work with a private or a public enterprise. Only one of the following may be counted: Accounting 366P, 384 (Topic: Tax Practicum), 384 (Topic 13). The equivalent of three lecture hours a week for one semester.
Pre/Corequisites: Forty-five semester hours of college coursework.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 367P Internal Auditing Practicum 3 Hours
3 Lecture Hours 0 Lab Hours
Accounting 367P and 372T (Topic: Internal Auditing Practicum) may not both be counted. The equivalent of three lecture hours a week for one semester.
Pre/Corequisites: Forty-five semester hours of college coursework.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 370C Financial Statement Analysis Capstone 3 Hours
3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 327, 370C, 380K (Topic 7). Three lecture hours a week for one semester.
Pre/Corequisites: Seventy-five semester hours of coursework, including: Accounting 311, 312; credit or registration for one of the following: Accounting 366P, 367P, Business Administration 130G, 353, 366P, Business Analytics 366P, Finance 337P, 364P, 365P, 366P, International Business 366P, Management 347P, 366P, 367P, 369P, Management Information Systems 366P, Marketing 366P, Operations Management 366P, Real Estate 366P; and three additional semester hours of coursework in accounting.
Restrictions: Restricted to students in a business major.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Upper Division
ACC 171T Topics in Accounting 1 Hour
1 Lecture Hours 0 Lab Hours
Study selected accounting topics. One lecture hour a week for one semester.
Pre/Corequisites: Accounting 311 or 311H, and 312 or 312H; additional prerequisites vary with the topic.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Upper Division
ACC 372T Topics in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Study selected accounting topics. Three lecture hours a week for one semester.
Pre/Corequisites: Accounting 311 or 311H with a grade of at least C-; and Accounting 312 or 312H; additional prerequisites vary with the topic.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Upper Division
Topic 1: Oil and Gas Accounting and Sustainability. Only one of the following may be counted: Accounting 372T (Topic 1), 378 (Topic: Oil Gas Acct/Sustainability), 378 (Topic 2), 380K (Topic: Oil Gas Acct/Sustainability), 380K (Topic 8), 380K (Topic 35).
Topic 6: Corporate Sustainability. Explore corporate sustainability focused on the management of environmental, social, and governance (ESG) issues, with an emphasis on ESG identification, measurement, and reporting. Designed for upper-level accounting and finance majors interested in a career in professional accounting or financial services with interest in corporate sustainability. Only one of the following may be counted: Accounting 372T (Topic 6), 378 (Topic: Corporate Sustainability), 378 (Topic 6). Additional prerequisite: Accounting 326.
Topic 11: 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 finance and accounting majors interested in a career in financial services or students pursuing master in professional accounting with interest in this area of the accounting profession. Only one of the following may be counted: Accounting 372T (Topic 11), 378 (Topic 3), Finance 372 (Topic 3), 372T (Topic 11). Same as: FIN 372T.11 Additional prerequisite: Accounting 311 or 311H, and 312 or 312H; credit or registration for Finance 357 or 357H; credit or registration for Accounting 364 is recommended. Restrictions: Restricted to students in a business major.
Topic 12: Global Business Sustainability. Explore the role of sustainability in the corporate sector. Examine how businesses partner with others for sustainability goals, how to value sustainable business practices, and how to report on corporate sustainability. Only one of the following may be counted: Accounting 372T (Topic 12), 378 (Topic: Global Busn Sustainability), Business, Government, and Society 370 (Topic 5), 372T (Topic 12), Finance 337 (Topic 3), 337T (Topic 12). Same as: BGS 372T.12, FIN 337T.12 Restrictions: Restricted to students pursuing the leadership in global sustainability minor.
Topic 13: Taxation of Real Estate Investments. Identify accounting practices in the real estate industry. Only one of the following may be counted: Accounting 372T (Topic 13), 378 (Topic 5), Real Estate 360 (Topic 1), 372T (Topic 13). Same as: R E 372T.13
ACC 372T.1 Oil and Gas Accounting and Sustainability 3 Hours
3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 372T (Topic 1), 378 (Topic: Oil Gas Acct/Sustainability), 378 (Topic 2), 380K (Topic: Oil Gas Acct/Sustainability), 380K (Topic 8), 380K (Topic 35).
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 372T.11 Financial Planning for Wealth Management 3 Hours
3 Lecture Hours 0 Lab Hours
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 finance and accounting majors interested in a career in financial services or students pursuing master in professional accounting with interest in this area of the accounting profession. Only one of the following may be counted: Accounting 372T (Topic 11), 378 (Topic 3), Finance 372 (Topic 3), 372T (Topic 11).
Same as: FIN 372T.11
Pre/Corequisites: Accounting 311 or 311H, and 312 or 312H; credit or registration for Finance 357 or 357H; credit or registration for Accounting 364 is recommended.
Restrictions: Restricted to students in a business major.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 372T.12 Global Business Sustainability 3 Hours
3 Lecture Hours 0 Lab Hours
Explore the role of sustainability in the corporate sector. Examine how businesses partner with others for sustainability goals, how to value sustainable business practices, and how to report on corporate sustainability. Only one of the following may be counted: Accounting 372T (Topic 12), 378 (Topic: Global Busn Sustainability), Business, Government, and Society 370 (Topic 5), 372T (Topic 12), Finance 337 (Topic 3), 337T (Topic 12).
Same as: BGS 372T.12, FIN 337T.12
Restrictions: Restricted to students pursuing the leadership in global sustainability minor.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 372T.13 Taxation of Real Estate Investments 3 Hours
3 Lecture Hours 0 Lab Hours
Identify accounting practices in the real estate industry. Only one of the following may be counted: Accounting 372T (Topic 13), 378 (Topic 5), Real Estate 360 (Topic 1), 372T (Topic 13).
Same as: R E 372T.13
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 372T.6 Corporate Sustainability 3 Hours
3 Lecture Hours 0 Lab Hours
Explore corporate sustainability focused on the management of environmental, social, and governance (ESG) issues, with an emphasis on ESG identification, measurement, and reporting. Designed for upper-level accounting and finance majors interested in a career in professional accounting or financial services with interest in corporate sustainability. Only one of the following may be counted: Accounting 372T (Topic 6), 378 (Topic: Corporate Sustainability), 378 (Topic 6).
Pre/Corequisites: Accounting 326.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 179C, 379C Independent Research in Accounting 1,3 Hours
1,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 379C, Business Administration Honors 379, Business, Government, and Society 379, Finance 379C, International Business 379C, Legal Environment of Business 379, Management 379C, Management Information Systems 379, Marketing 379C, Operations Management 379, Risk Management 379. Conference course.
Pre/Corequisites: Eighteen semester hours of coursework in business and economics, six of which must be upper-division; Accounting 311 or 311H, and 312 or 312H; consent of instructor; and written approval on forms provided for that purpose before the first meeting of the course from the department chair's office.
Restrictions: Restricted to students in the McCombs School of Business.
Grading: Student Option
Repeatable for credit: No
Academic Level: Upper Division
ACC 180C MPA Distinguished Speaker Lyceum 1 Hour
2 Lecture Hours 0 Lab Hours
Discussion of current issues confronting the accounting profession. Two lecture hours a week for one semester.
Pre/Corequisites: Graduate standing and admission to the traditional approach to the Master in Professional Accounting program.
Grading: Credit No Credit
Repeatable for credit: No
Academic Level: Doctoral
ACC 380D Advanced Topics in Financial Reporting 3 Hours
3 Lecture Hours 0 Lab Hours
Examines issues in financial reporting from a user's perspective, including how important economic transactions of large public companies are reflected in financial statements. 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). Three lecture hours a week for one semester.
Pre/Corequisites: Graduate standing, admission to the Master of Business Administration program, and Business Administration 384T.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 280J Financial Statement Analysis for Executives 2 Hours
2 Lecture Hours 0 Lab Hours
Explore an overview of the skills executives will need in order to analyze a company's performance and financial position in the context of the company's industry and strategic environment. Two lecture hours a week for one semester.
Pre/Corequisites: Graduate standing.
Restrictions: Restricted to students in the Executive MBA Program.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Master's
ACC 180K, 280K, 380K Contemporary Accounting Topics 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
In-depth study of selected accounting topics. For each semester hour of credit earned, the equivalent of one lecture hour a week for one semester.
Pre/Corequisites: Graduate standing; additional prerequisites vary with the topic.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
Topic 1: Financial Accounting Standards and Analysis I. 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). Additional 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 6: Issues in Accounting and Control for Nonprofit Organizations. Accounting 361 and 380K (Topic 6) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 7: Financial Statement Analysis. Only one of the following may be counted: Accounting 327, 370C, 380K (Topic 7). 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 9: Accounting Research Fundamentals and Applications. Evaluate, formulate, and conduct scholarly research in financial reporting. Discuss advantages of archival, experimental, and theoretical methods, evaluating validity of design, and overcoming research barriers. Accounting 380K (Topic 22) and 380K (Topic 9) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 284T, 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. Accounting 380K (Topic: Accounting Issues in Measurement and Valuation) and 380K (Topic 23) may not both be counted. For each semester hour of credit earned, one lecture hour a week for one semester. 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.
Topic 28: Corporate Sustainability. Introduction to corporate sustainability focused on the management of environmental, social, and governance (ESG) issues with an emphasis on ESG identification, measurement, and reporting. Designed for MPA and MBA students interested in a career in professional accounting or financial services with interest in corporate sustainability. Only one of the following may be counted: Accounting 378 (Topic: Corporate Sustainability), 178, 278, 378 (Topic 6), 380K (Topic: Corporate Sustainability), 180K, 280K, 380K (Topic 28). Additional prerequisite: Accounting 356, 381, Business Administration 284T, or the equivalent.
Topic 29: Tax Factors for Financial Planning. Develop a fundamental understanding of the principles of taxation and financial planning. Accounting 380K (Topic: Tax Factors for Finan Planning) and 180K, 280K, 380K (Topic 29) may not both be counted. Restrictions: Restricted to students in the Master of Business Administration program.
Topic 30: Financial Fraud in the Capital Markets. Examine the frameworks and models by which investors and practitioners detect and analyze fraud in the capital markets. Accounting 380K (Topic: Financial Fraud in Capitl Mrkt) and 180K, 280K, 380K (Topic 30) may not both be counted. Additional prerequisite: Accounting 380K (Topic 7) or equivalent.
Topic 31: Coding and Data Analysis in Accounting. Explore data analytics with an emphasis on finding, collecting, cleaning, and drawing business- and accounting-related inferences from large and often messy datasets using Python. No prior experience in Python is required or expected. Accounting 380K (Topic: Data Analytics in Accounting) and 380K (Topic 31) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 32: International Accounting and Transfer Pricing. Discover how to price transactions between subsidiaries of multinational corporations buying and selling goods, services, intellectual property and other assets in light of tax obligations and other considerations. Only one of the following may be counted: Accounting 366C, 380K (Topic: International Accounting/Transfer Pricing), 380K (Topic: 32), International Business 366.
Topic 33: Healthcare Accounting and Finance. Explore the nuances of finance and accounting using case-based studies in the healthcare industry to prepare for careers in healthcare finance, managerial accounting, or careers adjacent to those fields. Accounting 380K (Topic: Healthcare Acctg & Finance) and 380K (Topic 33) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 384T, or the equivalent.
Topic 34: Merger and Acquisition Advisory Services. Explore services provided by advisory firms to clients seeking to add value in merger, acquisition, and other significant corporate transactions. Accounting 380K (Topic: Merger/Acq Advisory Servcs) and 380K (Topic 34) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 284T, or the equivalent.
Topic 35: Oil and Gas Accounting. Examine accounting and financial practices across the energy sector, with a focus on oil and gas operations, sustainability and ESG reporting, and the emerging role of renewable energy. Only one of the following may be counted: Accounting 372T (Topic 1), 378 (Topic: Oil Gas Acct/Sustainability), 378 (Topic 2), 380K (Topic: Oil Gas Acct/Sustainability), 380K (Topic 8), 380K (Topic 35). Additional prerequisite: Accounting 356, 381, Business Administration 284T, or the equivalent.
Topic 36: Fraud and Folly in Financial Markets. Examine the frameworks and models by which investors and practitioners detect and analyze fraud in the capital markets. Accounting 380K (Topic: Fraud and Folly in Fin Mkts) and 380K (Topic 36) may not both be counted. Additional prerequisite: Accounting 380K (Topic 7) or equivalent.
ACC 180K.1, 280K.1, 380K.1 Financial Accounting Standards and Analysis I 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.10, 280K.10, 380K.10 Tax Factors in Business Management 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.11, 280K.11, 380K.11 Introduction to Taxation 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 355, 364, 380K (Topic 11).
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.12, 280K.12, 380K.12 Computer Auditing and Systems Security 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.13, 280K.13, 380K.13 Information Technology for Accounting and Control 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.14, 280K.14, 380K.14 Managing Information 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.15, 280K.15, 380K.15 Business and Systems Change 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.16, 280K.16, 380K.16 Cross-Functional Integrated Systems 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 380K (Topic 15).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.17, 280K.17, 380K.17 Cross-Functional Project Management 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.18, 280K.18, 380K.18 Project Management in Fast-Cycle Environments 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.19, 280K.19, 380K.19 International Accounting Policies and Procedures 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.2, 280K.2, 380K.2 Financial Accounting Standards and Analysis II 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Accounting 360 and 380K (Topic 2) may not both be counted.
Pre/Corequisites: Accounting 380K (Topic 1) or the equivalent or consent of instructor.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.20, 280K.20, 380K.20 International and European Accounting Standards 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.21, 280K.21, 380K.21 Global Teams 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.23, 280K.23, 380K.23 Accounting Issues in Measurement and Valuation 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
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. Accounting 380K (Topic: Accounting Issues in Measurement and Valuation) and 380K (Topic 23) may not both be counted. For each semester hour of credit earned, one lecture hour a week for one semester.
Pre/Corequisites: The following coursework: Accounting 356, 381, Business Administration 384T, or the equivalent; Accounting 380K (Topic 1) or 380D; and 358C or 380K (Topic 4).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.24, 280K.24, 380K.24 Financial Planning for Wealth Management 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
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).
Pre/Corequisites: Accounting 311 and Finance 357; credit or registration for Finance 367 is recommended; consent of graduate adviser and instructor.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.25, 280K.25, 380K.25 Accounting in the Entertainment Industry 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: The following with a grade of at least C-: Accounting 311 or 311H, and Accounting 312 or 312H.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.26, 280K.26, 380K.26 Government and Not-for-Profit Accounting 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Accounting 380K (Topic 6) and 380K (Topic 26) may not both be counted.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.27, 280K.27, 380K.27 Taxation of Real Estate Investment 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Exposure to accounting practices in the real estate industry.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.28, 280K.28, 380K.28 Corporate Sustainability 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Introduction to corporate sustainability focused on the management of environmental, social, and governance (ESG) issues with an emphasis on ESG identification, measurement, and reporting. Designed for MPA and MBA students interested in a career in professional accounting or financial services with interest in corporate sustainability. Only one of the following may be counted: Accounting 378 (Topic: Corporate Sustainability), 178, 278, 378 (Topic 6), 380K (Topic: Corporate Sustainability), 180K, 280K, 380K (Topic 28).
Pre/Corequisites: Accounting 356, 381, Business Administration 284T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.29, 280K.29, 380K.29 Tax Factors for Financial Planning 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Develop a fundamental understanding of the principles of taxation and financial planning. Accounting 380K (Topic: Tax Factors for Finan Planning) and 180K, 280K, 380K (Topic 29) may not both be counted.
Restrictions: Restricted to students in the Master of Business Administration program.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.3, 280K.3, 380K.3 Financial Reporting Institutions and Regulations 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.31, 280K.31, 380K.31 Coding and Data Analysis in Accounting 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Explore data analytics with an emphasis on finding, collecting, cleaning, and drawing business- and accounting-related inferences from large and often messy datasets using Python. No prior experience in Python is required or expected. Accounting 380K (Topic: Data Analytics in Accounting) and 380K (Topic 31) may not both be counted.
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.32, 280K.32, 380K.32 International Accounting and Transfer Pricing 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Discover how to price transactions between subsidiaries of multinational corporations buying and selling goods, services, intellectual property and other assets in light of tax obligations and other considerations. Only one of the following may be counted: Accounting 366C, 380K (Topic: International Accounting/Transfer Pricing), 380K (Topic: 32), International Business 366.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.33, 280K.33, 380K.33 Healthcare Accounting and Finance 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Explore the nuances of finance and accounting using case-based studies in the healthcare industry to prepare for careers in healthcare finance, managerial accounting, or careers adjacent to those fields. Accounting 380K (Topic: Healthcare Acctg & Finance) and 380K (Topic 33) may not both be counted.
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.34, 280K.34, 380K.34 Merger and Acquisition Advisory Services 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Explore services provided by advisory firms to clients seeking to add value in merger, acquisition, and other significant corporate transactions. Accounting 380K (Topic: Merger/Acq Advisory Servcs) and 380K (Topic 34) may not both be counted.
Pre/Corequisites: Accounting 356, 381, Business Administration 284T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.35, 280K.35, 380K.35 Oil and Gas Accounting 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Examine accounting and financial practices across the energy sector, with a focus on oil and gas operations, sustainability and ESG reporting, and the emerging role of renewable energy. Only one of the following may be counted: Accounting 372T (Topic 1), 378 (Topic: Oil Gas Acct/Sustainability), 378 (Topic 2), 380K (Topic: Oil Gas Acct/Sustainability), 380K (Topic 8), 380K (Topic 35).
Pre/Corequisites: Accounting 356, 381, Business Administration 284T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.36, 280K.36, 380K.36 Fraud and Folly in Financial Markets 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Examine the frameworks and models by which investors and practitioners detect and analyze fraud in the capital markets. Accounting 380K (Topic: Fraud and Folly in Fin Mkts) and 380K (Topic 36) may not both be counted.
Pre/Corequisites: Accounting 380K (Topic 7) or equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.4, 280K.4, 380K.4 Auditing and Other Assurance Services 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4).
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.5, 280K.5, 380K.5 Introduction to Management Advisory Services 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.7, 280K.7, 380K.7 Financial Statement Analysis 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Accounting 327, 370C, 380K (Topic 7).
Pre/Corequisites: Accounting 356, 381, Business Administration 384T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 180K.9, 280K.9, 380K.9 Accounting Research Fundamentals and Applications 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
Evaluate, formulate, and conduct scholarly research in financial reporting. Discuss advantages of archival, experimental, and theoretical methods, evaluating validity of design, and overcoming research barriers. Accounting 380K (Topic 22) and 380K (Topic 9) may not both be counted.
Pre/Corequisites: Accounting 356, 381, Business Administration 284T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 381 Financial Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Concepts and issues involved in the preparation and interpretation of financial statements; the use of financial information to evaluate and control an organization. Accounting 381 and Business Administration 284T, 384T may not both be counted. Three lecture hours a week for one semester.
Pre/Corequisites: Graduate standing, admission to the traditional approach to the Master in Professional Accounting program, and Accounting 311 or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 381M Financial Accounting Issues in Business Decisions 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: Graduate standing, and Business Administration 384T or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 381N Managerial Accounting and Financial Statement Analysis 3 Hours
3 Lecture Hours 0 Lab Hours
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. May not be counted by students with credit for Accounting 380K (Topic 7). Meets all day on alternate Fridays and Saturdays.
Pre/Corequisites: Graduate standing.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 281P Performance Management and Control for Executives 2 Hours
2 Lecture Hours 0 Lab Hours
Examine accounting information and tools executives need to plan and evaluate personnel and operations of the firm. Explore a framework that provides a better understanding of when and why executives need specific types of accounting information to both facilitate their own decisions and influence the decisions of their employees. Two lecture hours a week for one semester.
Pre/Corequisites: Graduate standing.
Restrictions: Restricted to students in the Executive MBA Program.
Grading: Letter Grade
Repeatable for credit: No
Academic Level: Master's
ACC 382K Topics in Accounting Information Systems 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
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 382K.1 Principles of Systems Analysis 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 382K.2 Computer Auditing 3 Hours
3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 358C or 380K (Topic 4: Introduction to Assurance Services), and Accounting 380K (Topic 13: Information Technology for Accounting and Control) or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 382K.3 Topics in Accounting Systems and Control 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 382K.4 Database Management in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 382K.5 Topics in Information Systems 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K Topics in Auditing 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: Graduate standing; additional prerequisites vary with the topic.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
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 in Accounting. Additional prerequisite: Credit or registration for Accounting 358C or 380K (Topic 4).
Topic 7: Internal Auditing Practicum. Accounting 383K (Topic 2) and 383K (Topic 7) may not both be counted. Additional prerequisite: Accounting 356, 381, Business Administration 284T, or the equivalent.
Topic 8: Advanced Auditing. Accounting 383K (Topic 1) and 383K (Topic 8) may not both be counted. Additional prerequisite: Accounting 358C, 380K (Topic 4), the equivalent, or consent of instructor.
ACC 383K.3 Auditing and Control, MBA Program 3 Hours
3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K.4 Fraud Examination 3 Hours
3 Lecture Hours 0 Lab Hours
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K.5 Topics in Auditing 3 Hours
3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 356, 359, 381, 387 (Topic 1: Introduction to Managerial Accounting), and Business Administration 384T, or their equivalents.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K.6 Practicum in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Credit or registration for Accounting 358C or 380K (Topic 4).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K.7 Internal Auditing Practicum 3 Hours
3 Lecture Hours 0 Lab Hours
Accounting 383K (Topic 2) and 383K (Topic 7) may not both be counted.
Pre/Corequisites: Accounting 356, 381, Business Administration 284T, or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 383K.8 Advanced Auditing 3 Hours
3 Lecture Hours 0 Lab Hours
Accounting 383K (Topic 1) and 383K (Topic 8) may not both be counted.
Pre/Corequisites: Accounting 358C, 380K (Topic 4), the equivalent, or consent of instructor.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184, 284, 384, 484 Topics in Research and Planning in Federal Taxes 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Study selected accounting topics in taxation. For each semester hour of credit earned, one lecture hour a week for one semester.
Pre/Corequisites: Graduate standing, and admission to the Master in Professional Accounting degree program or consent of instructor.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
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: Credit or registration for 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 355 or 380K (Topic 11).
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.
Topic 10: Corporate Tax. Focus on taxation of C corporations and their shareholders. Accounting 384 (Topic 2) and 384 (Topic 10) may not both be counted. Additional prerequisite: Accounting 355, 380K (Topic 11), or the equivalent.
Topic 11: Flow-through Entities Tax. Focus on flow-through entities, including partnerships. Accounting 384 (Topic 3) and 384 (Topic 11) may not both be counted.
Topic 12: Multijurisdictional Tax. Focus on the main systems for taxing transactions involving more than one jurisdiction, as well as how these systems mitigate double taxation and approaches to preventing abuses of the system. Accounting 384 (Topic 6) and 384 (Topic 12) may not both be counted. Additional prerequisite: Accounting 355, 380K (Topic 11), or the equivalent.
Topic 13: Tax Practicum. Work with the Tax Help Program that partners with the IRS to implement the Volunteer Income Tax Assistance (VITA) program for low-income filers. Only one of the following may be counted: Accounting 366P, 384 (Topic: Tax Practicum), 384 (Topic 13).
ACC 184.1, 284.1, 384.1, 484.1 Tax Research Methodology 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Pre/Corequisites: 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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.10, 284.10, 384.10, 484.10 Corporate Tax 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Focus on taxation of C corporations and their shareholders. Accounting 384 (Topic 2) and 384 (Topic 10) may not both be counted.
Pre/Corequisites: Accounting 355, 380K (Topic 11), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.11, 284.11, 384.11, 484.11 Flow-through Entities Tax 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Focus on flow-through entities, including partnerships. Accounting 384 (Topic 3) and 384 (Topic 11) may not both be counted.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.12, 284.12, 384.12, 484.12 Multijurisdictional Tax 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Focus on the main systems for taxing transactions involving more than one jurisdiction, as well as how these systems mitigate double taxation and approaches to preventing abuses of the system. Accounting 384 (Topic 6) and 384 (Topic 12) may not both be counted.
Pre/Corequisites: Accounting 355, 380K (Topic 11), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.13, 284.13, 384.13, 484.13 Tax Practicum 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Work with the Tax Help Program that partners with the IRS to implement the Volunteer Income Tax Assistance (VITA) program for low-income filers. Only one of the following may be counted: Accounting 366P, 384 (Topic: Tax Practicum), 384 (Topic 13).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.4, 284.4, 384.4, 484.4 Tax Planning for Business Entities 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Pre/Corequisites: Credit or registration for Accounting 384 (Topic 2).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.5, 284.5, 384.5, 484.5 Family Tax Planning--Estates, Trusts, and Gifts 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Pre/Corequisites: Credit or registration for Accounting 384 (Topic 1) or consent of instructor.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.7, 284.7, 384.7, 484.7 Fundamentals of Taxation--Advanced Topics 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 355, 380K (Topic 11: Introduction to Taxation), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.8, 284.8, 384.8, 484.8 Miscellaneous Tax Topics 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 184.9, 284.9, 384.9, 484.9 Oil and Gas Taxation 1-4 Hours
1,2,3,4 Lecture Hours 0 Lab Hours
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.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 186E, 286E, 386E Topics in Accounting 1-3 Hours
1,2,3 Lecture Hours 0 Lab Hours
For each semester hour of credit earned, one lecture hour a week for one semester.
Pre/Corequisites: Graduate standing and Business Administration 284T.
Grading: Letter Grade
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Master's
ACC 386K Topics in Accounting Theory 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: Graduate standing, admission to the doctoral degree program in accounting, and consent of instructor.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
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 386K.1 Contemporary Accounting Topics 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.2 Introduction to Research Methodology in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.3 Empirical Research in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.4 Analytical Research in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.5 Behavioral Research in Accounting 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.6 Doctoral Research Topics 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 386K.7 Foundations of Financial Accounting Research 3 Hours
3 Lecture Hours 0 Lab Hours
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287, 387 Topics in Profit Planning and Control 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: Graduate standing; additional prerequisites vary with the topic.
Grading: Student Option
Repeatable for credit: May be repeated for credit when the topics vary.
Academic Level: Doctoral
Topic 1: Introduction to Managerial Accounting. Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
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: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
Topic 6: The Strategic Chief Financial Officer. Explore how to think and function as the Chief Financial Officer (CFO) of an enterprise. Discuss CFO responsibilities, interactions with the Board of Directors, the Chief Executive Officer (CEO), and other top-level executives, and how a CFO can maximize their effectiveness. Accounting 387 (Topic: The Strategic CFO) and 287, 387 (Topic 6) may not both be counted.
ACC 287.1, 387.1 Introduction to Managerial Accounting 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287.2, 387.2 Topics in Profit Planning and Control 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 359, 387 (Topic 1), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287.3, 387.3 Strategic Cost 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 359, 387 (Topic 1), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287.4, 387.4 Strategic Control Systems 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Pre/Corequisites: Accounting 359, 387 (Topic 1), or the equivalent.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287.5, 387.5 Performance Management and Control 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Only one of the following may be counted: Business Administration 382T, Accounting 328, 329, 359, 387 (Topic 1), 287 (Topic 5).
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 287.6, 387.6 The Strategic Chief Financial Officer 2-3 Hours
2,3 Lecture Hours 0 Lab Hours
Explore how to think and function as the Chief Financial Officer (CFO) of an enterprise. Discuss CFO responsibilities, interactions with the Board of Directors, the Chief Executive Officer (CEO), and other top-level executives, and how a CFO can maximize their effectiveness. Accounting 387 (Topic: The Strategic CFO) and 287, 387 (Topic 6) may not both be counted.
Grading: Student Option
Repeatable for credit: No
Academic Level: Doctoral
ACC 191S, 291S, 391S, 691S Independent Study 1,2,3,6 Hours
1,2,3,6 Lecture Hours 0 Lab Hours
Conference course.
Pre/Corequisites: Graduate standing; admission to the Master in Professional Accounting program or the doctoral program in accounting; and consent of instructor.
Grading: Student Option
Repeatable for credit: Yes (Unlimited)
Academic Level: Doctoral
ACC 192N, 292N, 392N, 492N, 592N, 692N Master in Professional Accounting Internship 1-6 Hours
1,2,3,4,5,6 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: Admissions into the Master in Professional Accounting Program and prior approval from the internship coordinator.
Restrictions: Restricted to students in the Master in Professional Accounting Program.
Grading: Credit No Credit
Repeatable for credit: Yes (Unlimited)
Academic Level: Doctoral
ACC 698 Thesis 6 Hours
0 Lecture Hours 0 Lab Hours
The equivalent of three lecture hours a week for two semesters.
Pre/Corequisites: 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.
Grading: Credit No Credit
Repeatable for credit: No
Academic Level: Doctoral
ACC 398R Master's Report 3 Hours
3 Lecture Hours 0 Lab Hours
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.
Pre/Corequisites: 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.
Grading: Credit No Credit
Repeatable for credit: No
Academic Level: Doctoral
ACC 399W, 699W, 999W Dissertation 3,6,9 Hours
0 Lecture Hours 0 Lab Hours
Pre/Corequisites: Admission to candidacy for the doctoral degree.
Grading: Credit No Credit
Repeatable for credit: Yes (Unlimited)
Academic Level: Doctoral