500
Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. This course may be offered in an online format. Prerequisites:
ACC 301, 302; 56 semester hours completed and admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 301, ACC 302; 56 semester hours completed and admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Formation, operation, distributions, redemption, dissolution, and liquidation of corporations, partnerships, Subchapter S corporations and personal holding companies; accumulated earnings tax; tax shelter investments. This course may be offered in an online format. Prerequisites:
ACC 311; 56 semester hours completed; admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 311; 56 semester hours completed; admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites:
ACC 311; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 311; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedent's final income tax return. Prerequisites: 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Principles and techniques of accounting data analysis and profit- planning, measurement, evaluation, and control for management. This course may be offered in an online format. Prerequisites:
ACC 321; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor. Recommended:
MGT 340.
Credits
3(3-0)
Prerequisites
ACC 321; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. This course may be offered in an online format. Prerequisite:
ACC 302. Pre/Co-requisite:
ACC 370.
Credits
3(3-0)
Prerequisites
ACC 302
Corequisites
None.
The study of financial fraud and the methods of fraud detection, investigation, and prevention. This course may be offered in an online format. Prerequisites:
ACC 255;
MKT 304 or
MKT 301.
Credits
3(3-0)
Prerequisites
ACC 255; MKT 304 or MKT 301
Corequisites
None.
Accounting principles and procedures for governmental units and various nonprofit organizations. This course may be offered in an online format. Prerequisites:
ACC 302; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(3-0)
Prerequisites
ACC 302; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
An advanced seminar course applying financial and assurance functions within a public accounting perspective. This course may be offered in an online format. Prerequisite: Departmental approval. Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
3(Spec)
Prerequisites
Departmental approval. Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process re-engineering, change management and semantic object modeling. Prerequisites:
ACC 301,
ACC 302,
ACC 321,
ACC 370; 56 semester hours completed and Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate students, permission of the MBA Director.
Credits
3(3-0)
Prerequisites
ACC 301, ACC 302, ACC 321, ACC 370; 56 semester hours completed and Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate students, permission of the MBA Director.
Corequisites
None.
Applied technology course focusing on converting data into accounting information using current analysis tools and techniques. This course may be offered in an online format. Prerequisites:
ACC 302, 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Credits
3(3-0)
Prerequisites
ACC 302, ACC 370; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor; or graduate standing.
Corequisites
None.
Advanced topics in accounting. Not more than 3 credits for 597 count toward accounting major, minor, or concentration. Prerequisites: permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Credits
1-3(Spec)
Prerequisites
Permission of instructor; 56 semester hours completed; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.