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 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 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.