Accounting: ACC

Lower-Division Courses

ACC X10F. Foundations of Accounting.

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.

ACC X11. Fundamentals of Financial Accounting.

Concepts and their application in transaction analysis and financial statement preparation; analysis of financial statements.

ACC X11H. Fundamentals of Financial Accounting: Honors.

An exploration of concepts and their application in transaction analysis and financial statement preparation; and analysis of financial statements.

ACC X12. Fundamentals of Managerial Accounting.

Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.

ACC X12H. Fundamentals of Managerial Accounting: Honors.

Introduction to cost behavior, budgeting, responsibility accounting, cost control, and product costing.

ACC X19S. Topics in Accounting.

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.

Upper-Division Courses

ACC X26. Financial Accounting--Intermediate.

Theoretical foundation, concepts, and principles underlying financial statements; current assets; current liabilities; property, plant, and equipment; short-term investments; present value analysis.

ACC X27. Financial Statement Analysis.

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.

ACC X28. Management Accounting.

ACC X29. Managerial Accounting and Control.

The origination, processing, reporting, and use in business operations of accounting information for management purposes.

ACC X29S. Topics in Accounting.

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.

ACC X31. Intermediate Accounting I.

ACC X32. Intermediate Accounting II.

ACC X32F. Topics in Foundations of Accounting.

ACC X34M. Healthcare Accounting.

Identify and analyze healthcare revenues, expenses, management problems, and ethical dilemmas, applying theories and tools to recommend strategic solutions.

ACC X40S. Topics in Accounting.

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.

ACC X51. Accounting Careers Exploration.

Presentations by professional accountants and managers.

ACC X52. Master in Professional Accounting Distinguished Speaker Lyceum.

Discussion of current issues confronting the accounting profession.

ACC X55. Introduction to Taxation.

The role of taxes in contemporary society and their impact on individuals and business.

ACC X56. Financial Accounting Concepts and Research.

Conceptual framework of financial accounting; research methods in financial reporting; and financial reporting institutions and regulations.

ACC X58C. Auditing and Other Assurance Services.

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.

ACC X59. Managerial/Cost Accounting.

Analysis of manufacturing costs, development of cost estimates, and preparation of relevant information for management decision making.

ACC X62. Auditing and Control.

Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation.

ACC X64. Fundamentals of Taxation.

Introduction to the role of taxes in contemporary society and their impact on individuals and business entities; emphasis on federal income taxation.

ACC X66C. 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.

ACC X66P. Accounting Practicum.

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.

ACC X67P. Internal Auditing Practicum.

ACC X70C. Financial Statement Analysis Capstone.

ACC X71T. Topics in Accounting.

Study selected accounting topics.

ACC X72T. Topics in Accounting.

Study selected accounting topics.

ACC X72T.1. Oil and Gas Accounting and Sustainability.

ACC X72T.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.

ACC X72T.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.

ACC X72T.13. Taxation of Real Estate Investments.

Identify accounting practices in the real estate industry.

ACC X72T.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.

ACC X79C. Independent Research in Accounting.

Graduate Courses

ACC X80C. MPA Distinguished Speaker Lyceum.

Discussion of current issues confronting the accounting profession.

ACC X80D. 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.

ACC X80J. Financial Statement Analysis for Executives.

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.

ACC X80K. Contemporary Accounting Topics.

In-depth study of selected accounting topics.

ACC X80K.1. Financial Accounting Standards and Analysis I.

ACC X80K.10. Tax Factors in Business Management.

ACC X80K.11. Introduction to Taxation.

ACC X80K.12. Computer Auditing and Systems Security.

ACC X80K.13. Information Technology for Accounting and Control.

ACC X80K.14. Managing Information.

ACC X80K.15. Business and Systems Change.

ACC X80K.16. Cross-Functional Integrated Systems.

ACC X80K.17. Cross-Functional Project Management.

ACC X80K.18. Project Management in Fast-Cycle Environments.

ACC X80K.19. International Accounting Policies and Procedures.

ACC X80K.2. Financial Accounting Standards and Analysis II.

ACC X80K.20. International and European Accounting Standards.

ACC X80K.21. Global Teams.

ACC X80K.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.

ACC X80K.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.

ACC X80K.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.

ACC X80K.26. Government and Not-for-Profit Accounting.

ACC X80K.27. Taxation of Real Estate Investment.

Exposure to accounting practices in the real estate industry.

ACC X80K.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.

ACC X80K.29. Tax Factors for Financial Planning.

Develop a fundamental understanding of the principles of taxation and financial planning.

ACC X80K.3. Financial Reporting Institutions and Regulations.

ACC X80K.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.

ACC X80K.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.

ACC X80K.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.

ACC X80K.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.

ACC X80K.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.

ACC X80K.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.

ACC X80K.4. Auditing and Other Assurance Services.

ACC X80K.5. Introduction to Management Advisory Services.

ACC X80K.7. Financial Statement Analysis.

ACC X80K.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.

ACC X81. 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.

ACC X81M. 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.

ACC X81N. 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.

ACC X81P. Performance Management and Control for Executives.

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.

ACC X82K. Topics 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.

ACC X82K.1. Principles of Systems Analysis.

ACC X82K.2. Computer Auditing.

ACC X82K.3. Topics in Accounting Systems and Control.

ACC X82K.4. Database Management in Accounting.

ACC X82K.5. Topics in Information Systems.

ACC X83K. Topics 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.

ACC X83K.3. Auditing and Control, MBA Program.

ACC X83K.4. Fraud Examination.

ACC X83K.5. Topics in Auditing.

ACC X83K.6. Practicum in Accounting.

ACC X83K.7. Internal Auditing Practicum.

ACC X83K.8. Advanced Auditing.

ACC X84. Topics in Research and Planning in Federal Taxes.

Study selected accounting topics in taxation.

ACC X84.1. Tax Research Methodology.

ACC X84.10. Corporate Tax.

Focus on taxation of C corporations and their shareholders.

ACC X84.11. Flow-through Entities Tax.

Focus on flow-through entities, including partnerships.

ACC X84.12. 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.

ACC X84.13. 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.

ACC X84.4. Tax Planning for Business Entities.

ACC X84.5. Family Tax Planning--Estates, Trusts, and Gifts.

ACC X84.7. Fundamentals of Taxation--Advanced Topics.

ACC X84.8. Miscellaneous Tax Topics.

ACC X84.9. 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 X86E. Topics in Accounting.

ACC X86K. Topics in Accounting Theory.

Financial accounting theory; current pronouncements on theory; problems of income determination; accounting research and research methodology applied to accounting issues.

ACC X86K.1. Contemporary Accounting Topics.

ACC X86K.2. Introduction to Research Methodology in Accounting.

ACC X86K.3. Empirical Research in Accounting.

ACC X86K.4. Analytical Research in Accounting.

ACC X86K.5. Behavioral Research in Accounting.

ACC X86K.6. Doctoral Research Topics.

ACC X86K.7. Foundations of Financial Accounting Research.

ACC X87. Topics 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.

ACC X87.1. Introduction to Managerial Accounting.

ACC X87.2. Topics in Profit Planning and Control.

ACC X87.3. Strategic Cost.

ACC X87.4. Strategic Control Systems.

ACC X87.5. Performance Management and Control.

ACC X87.6. 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.

ACC X91S. Independent Study.

ACC X92N. Master in Professional Accounting Internship.

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.

ACC X98. Thesis.

ACC X98R. Master's Report.

Preparation of a report to fulfill the requirement for the master's degree under the report option.

ACC X99W. Dissertation.

Professional Courses