ACC - Accounting
Incorporate investments and consolidated statements, purchases, and goodwill, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: ACC 301, ACC 302; 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; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor.
Corequisites
None.
Formation, operation, and distributions of corporations, partnerships, Subchapter S corporations and LLCs. Prerequisites: ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 311; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
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. Prerequisites: ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 321; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. 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. 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. Prerequisites: ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Credits
3(3-0)
Prerequisites
ACC 301; ACC 302; Admission to the BSBA Degree; if not earning a BSBA Degree, course listed on a declared major or minor or Graduate status.
Corequisites
None.
An advanced seminar course applying financial and assurance functions within a public accounting perspective. 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. 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.
Various theories of income measurement and asset valuation. Roles of policy making bodies in formulating accounting and reporting standards. Basic objectives and elements of financial statements. Prerequisite: ACC 501 or concurrent enrollment in ACC 501.
Credits
3(3-0)
Prerequisites
ACC 501 or concurrent enrollment in 501.
Corequisites
None.
Full time, on-the-job work experience for one semester in industry, government, or public accounting arranged through departmental internship supervisor. A research paper relating to the student's work experience obtained on the internship is required. CR/NC only. Prerequisites: 12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.
Credits
3(Spec)
Prerequisites
12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.
Corequisites
None.
Development of tax principles and tax law; tax research methods; alternatives for tax law changes; effects of taxes in business decisions; tax administration and practice. Prerequisites: ACC 311, ACC 302, ECO 600.
Credits
3(3-0)
Prerequisites
ACC 311, ACC 302, ECO 600
Corequisites
None.
Detailed analysis and discussion of controversial and contemporary problems and issues in managerial accounting. Prerequisites:
ACC 321,
FIN 332, ECO 600.
Credits
3(3-0)
Prerequisites
ACC 321, FIN 332, ECO 600
Corequisites
None.
Basic conceptual framework, design, implementation, and control of enterprise resource planning systems. Prerequisites: MBA 619.
Credits
3(3-0)
Prerequisites
MBA 619
Corequisites
None.
Analysis and evaluation of current thought and prospective developments in auditing. Emphasis on philosophy, standards, concepts, postulates, and problem areas. Prerequisites: ACC 370, ACC 531, STA 282.
Credits
3(3-0)
Prerequisites
ACC 370, ACC 531, STA 282
Corequisites
None.
Coverage of current developments and trends in areas of concern in nonprofit entities including special studies or problem areas and potential solutions. Prerequisite:
ACC 543.
Credits
3(3-0)
Prerequisites
ACC 543
Corequisites
None.
Directed reading or research on an approved topic. Prerequisites: 15 hours of graduate credit and instructor approval. Not more than 3 credits for ACC 791 may count toward accounting concentration.
Credits
1-3(Spec)
Prerequisites
15 hours of graduate credit and instructor approval.
Corequisites
None.
Advanced topics in accounting. Prerequisite: permission of instructor. No more than 3 credits for
ACC 797 may count toward accounting concentration.
Credits
1-3(Spec)
Prerequisites
Permission of instructor.
Corequisites
None.