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2011  Honors Financial Accounting (3) Prerequisite: IS 2010.
   This course provides a broad view of accounting information's role in supporting an organization's function. The primary focus is on the preparation and interpretation of financial statements. Students will examine financial statement examples from various organizations and will learn to interpret the meaning of the basic financial statements.

2020  Managerial Accounting (3) Prerequisite: ACCTG 2010.
   Intermediate Status. Second of a two-course sequence that provides a broad view of accounting information's role in supporting an organization's functions. Primary focus is management's use of accounting information.

3000  Survey of Accounting Fundamentals (3)
   A broad survey of important topics in both financial and managerial accounting intended for business minors and other non-business majors.

4999  Honors Thesis/Project (1.5 to 3) Prerequisite: Honors Program student only.
   Restricted to students in the Honors Program working on their Honors degree.

5110  Financial Accounting I (3) Prerequisite: ACCTG 2020.
   Upper Division Status. First of a three-course sequence, the focus of which is preparation and analysis of corporate financial reports. Begins with a study of the inherent conflicts among managers, shareholders, creditors, employees, and other interested parties and introduces the role of financial reporting in providing relevant reliable information to these divergent users. Studies the measurement and reporting of revenue and expenses and the preparation and analysis of financial statements (including income statements, balance sheets, and cash flow).

5120  Financial Accounting II (3) Prerequisite: ACCTG 5110.
   Upper Division Status. Continuation of coverage from ACCTG 5110. Focus is on preparation and analysis of corporate financial reports. Studies the measurement and reporting of assets, liabilities, and equities.

5130  Financial Accounting III (3) Prerequisite: ACCTG 5120.
   Upper Division Status. Corporation acquisitions, mergers and the formation of other strategic alliances are staples of today's business environment. The objective of the first two-thirds of this course is to provide students with an understanding of the nature and financial reporting aspects of these complex business transactions. Specific topic include accounting for business combinations and consolidations, joint ventures and foreign currency translation and segment reporting. The final third of the course is intended to provide students with a general understanding of the unique accounting and financial reporting issues facing not-for-profit organizations and governmental entities.

5210  Management Accounting I (3) Prerequisite: ACCTG 2020.
   Upper Division Status. Identification and development of relevant cost information for both manufacturing and non-manufacturing situations. Emphasis given to the regulatory, analytical, and behavioral use of accounting information.

5310  Taxation I (3) Prerequisite: ACCTG 2020.
   Upper Division Status. Basic analysis of the federal tax system examining the role of taxation in society, sources of tax authority, and critical areas in individual and business income taxation, including: gross income; deductions; basis determination; business losses; depreciation; nontaxable exchanges; sale of capital and business assets; and a survey of taxation of corporations, "S" corporations, and partnerships.

5350  Introduction to Taxes and Management Decisions (3) Prerequisite: ACCTG 2020.
   Goal is to identify significant income, estate, and gift tax issues and potential tax problem areas as they relate to or arise within business decision-making and family tax planning scenarios, and to have some general idea regarding possible solutions in order to maximize wealth within business and families.

5395  Tax Practicum-Low Income Tax Clinic (1 to 6) Prerequisite: ACCTG 5310.
   Students working directly with Tax Professionals/Faculty to provide assistance to taxpayers in dealing with the Internal Revenue Service. Students also research, design, and present tax-related materials to taxpayers and community organizations. This course provides a unique opportunity for students to work directly with the IRS on actual tax cases.

5410  Accounting Information Systems (3) Prerequisite: IS 4410.
   Upper Division Status. Introduces students to the flow of information through the various accounting cycles and the corresponding internal controls. Examines the flow using the traditional accounting model with an emphasis on the procedures of accounting and the use of current database technology, including data modeling.

5510  Accounting Auditing (3) Prerequisite: ACCTG 5110. Recommended Prerequisite: ACCTG 5410.
   Upper Division Status. Overview of the basic theory and concepts associated with the attest function, including the various types of audits; objectives of audit engagements; political, legal, social, and ethical environment in which auditors work; and procedures used by auditors in meeting their objectives.

5610  Financial Reporting (3) Prerequisite: ACCTG 2020 or equivalent.
   This course is designed to improve your ability to read and interpret firm's financial statements by studying how Generally Accepted Accounting Principles (GAAP) are applied in practice. Topics include using annual financial statement footnote disclosures to assess earnings quality and uncover off-balance sheet debt related to lease agreements and pension obligations and off-income statement expenses related to employee stock options. This class is user-oriented as opposed to preparer-oriented.

5620  Financial Statement Analysis (3) Prerequisite: ACCTG 2020 or equivalent.
   Use of financial statements to analyze business profitability, liquidity, solvency, and valuation. Analysis focuses on developing and understanding of a company's operating strategies, industry position, and related economic characteristics. In addition to the listed prerequisite, students are strongly encouraged to have also taken ACCTG 5610.

5910  Special Topics in Accounting (1 to 6)
   Topics vary according to current issues, talents or experience of instructor. Course may be repeated when topic varies.

5920  Independent Study (1 to 6)

6000  Financial Accounting (3) Prerequisite: Masters status in the School of Business.
   Designed to provide students with an understanding of the financial-reporting process followed by all public and many private companies. Students gain the ability to read and understand published financial statements and perform formal financial analysis.

6001  Managerial Accounting (1.5) Prerequisite: ACCTG 6000.
   Focuses on the way managements determine the information they need for effective decision-making and how those needs are met. Includes consideration of a variety of management-planning, control, and decision-making tools. Considers the communication and behavioral aspects of their use.

6100  Financial Accounting (2.8) Prerequisite: Executive MBA students.
   Introduces the basic concepts, standards and practices of financial reporting to serve the needs of decision-makers. Basic financial statements, analysis and recording of transactions, and underlying concepts and procedures. Includes accounting for inventories, long-term productive assets, bonds and other liabilities, stockholders' equity, and the statement of cash flows. Provides students with an understanding of how financial statements are prepared; the ability to interpret the information provided in financial statements; the ability to conduct a preliminary financial statement analysis of a firm; the ability to forecast a firm's financial statements.

6101  Managerial Accounting (2 to 3) Prerequisite: Executive MBA students.
   Focuses on firms' internal accounting information systems and their use in decision making, planning, and control, and performance evaluation. The objectives are threefold: to increase the students' understanding of the data accumulation and allocation processes; to illustrate the proper application of these accounting data to solving managerial problems; and to expose the students to the strategic implications and limitations of the accounting systems and data. Applications considered include cost estimation, pricing and product mix decisions, activity-based costing, measuring opportunity costs for decision making and transfer pricing. As such, the course integrates the knowledge of firms; internal accounting systems with problems confronting managers in the areas of finance, accounting, marketing, operations management, and human resources.

6131  International Field Studies (2.8) Prerequisite: Masters status in the School of Business.
   An introduction to considerations in international trade involving strategy and operating of the multinational firm, global industry analysis and country analysis. Includes a trip to a foreign country with visits to corporate offices in that country as well as governmental and educational agencies if available. The trip will emphasize the culture of the country visited through group participation in selected cultural events and visits.

6210  Strategic Cost Management (3) Prerequisite: Graduate standing required.
   Identification and development of accounting information for strategic management and continuous improvement of an organization. Emphasis is given to tools and applications of strategic cost management.

6300  Tax Research (1.5) Prerequisite: ACCTG 5310.
   Extended treatment of tax research methodology, ethical tax standards, sources of tax authority, uses of tax service, citators, communicating tax conclusions, and income tax practice and procedure.

6310  Taxation of Deferred Compensation (1.5) Prerequisite: ACCTG 5310.
   Examination of federal income tax laws and regulations regarding deferred compensation and fringe benefits, and emphasis on pension plans, profit-sharing plans, stock bonus plans, stock option plans, nonqualified plans, self-employed plans, individual retirement accounts, and other fringe benefits.

6320  Advanced Corporate Taxation (3) Prerequisite: ACCTG 5310.
   Study of federal income taxation of corporations and shareholders, emphasizing corporate formation, capital structure, distributions, redemptions, liquidations and the "S" election.

6330  Corporate Reorganization Taxation (1.5) Prerequisite: ACCTG 6320.
   In-depth study of corporate reorganizations, tax carry-over provisions, and tax planning strategies.

6340  Estate and Gift Taxation (1.5) Prerequisite: ACCTG 5310.
   Study of types of not-for-profit organizations, tax consequences of exempt status. Also examines tax issues relating to prohibited transactions, unrelated business income, private foundation status, and reporting requirements.

6350  Partnership Taxation (3) Prerequisite: ACCTG 5310.
   In-depth study of partnerships, including LLPs and LLCs, emphasizing formation, operation, distribution, liquidation and sale of interests. Opportunities, pitfalls, and strategies are emphasized.

6360  International Taxation (1.5) Prerequisite: ACCTG 5310.
   Introduction to U.S. International Taxation. This course focuses on the tax laws, issues, problems and planning strategies dealing with companies and individuals operating in multiple foreign jurisdictions. It includes an examination of inbound and outbound transactions, resident and nonresident alien taxation, withholding taxes, tax treaties, foreign income exclusion, income tax nexus, income and deduction sourcing rules, foreign tax credit, optimal forms of organization structures, cross-border distributions, Subpart F income, controlled foreign corporations and transfer pricing issues.

6370  State & Local Taxation (1.5) Prerequisite: ACCTG 5310.
   Introduction to State and Local Taxation. This course focuses on the tax laws, issues, problems and planning strategies dealing with companies and individuals operating in multiple U.S. state and local jurisdictions. It includes an examination of state and local income, franchise, sales, use property and payroll taxes, business and non-business income issues, income apportionment, income tax nexus, income and deduction sourcing rules, and state and local tax incentive issues.

6380  Advanced Federal Tax Issues (1.5) Prerequisite: ACCTG 5310.
   This course focuses on the tax laws, issues, problems and planning opportunities dealing with companies and individuals involving advanced tax strategies, including topics of current interest, tax-exempt organizations, property and investment transactions, tax reduction and avoidance techniques, charitable contributions, alternative minimum tax (AMT), year-end planning techniques, entity selection issues, and strategic planning strategies for individuals and businesses.

6390  Tax Factors in Business Decisions (1.5 to 3) Prerequisite: Graduate Standing the the School of Business and Accounting 6000 or equivalent course.
   Integrates several disciplines to take a broader, more interdisciplinary approach to the analysis of business problems and to decision-making. Also emphasizes tax opportunities, pitfalls, and alternatives, and how they can impact decision-making.

6395  Tax Practicum-Low Income Tax Clinic (1 to 6) Prerequisite: ACCTG 5310.
   Students working directly with Tax Professionals/Faculty to provide assistance to taxpayers in dealing with the Internal Revenue Service. Students also research, design, and present tax-related materials to taxpayers and community organizations. This course provides a unique opportunity for students to work directly with the IRS on actual tax cases.

6510  Cases in Auditing and Systems (3) Prerequisite: Graduate standing in ACCTG.
   Primary objective is to familiarize students with contemporary problems in auditing practice and systems and the general research methodology in dealing with those problems. A secondary objective is to improve the students' teamwork and communication skills. Course consists primarily of a series of challenging cases in auditing and systems.

6520  Computer Security (3) Prerequisite: Graduate standing required.
   Objectives include providing students with an understanding of the security issues in a computerized environment. Students will be exposed to security guidelines, implementation and cost issues, security issues pertinent to the internet, and other issues. Students will also be exposed to the potential for fraud and abuse in a computerized environment.

6530  Advanced Auditing (3) Prerequisite: Graduate standing required.
   Objective is to give students a working knowledge of statistical techniques used for problem-solving in both audit practice and management control. Iincludes nonstatistical sampling, widely used in statistical sampling methods, and nonstatistical and statistical-based accounting methods.

6540  Fraud Examination and Forensic Accounting (3) Prerequisite: Admittance to masters program.
   The course will cover both the concepts and tools involved in fraud examination and forensic accounting. Students will be involved in cases and projects designed to help them understand the guidelines for successful fraud prevention and detection. In addition, they will gain hands on experience using a variety of fraud prevention tools. They will also be exposed to concepts of forensic accounting which involves any accounting work done for litigation purpose.

6610  Financial Reporting (1.5 to 3) Prerequisite: Graduate Standing the the School of Business and Accounting 6000 or equivalent course.
   This course is designed to improve your ability to read and interpret firms' financial statements by studying how Generally Accepted Accounting Principles (GAAP) are applied in practice. Topics include using annual financial statement footnote disclosures to assess earnings quality and uncover off-balance sheet debt related to lease agreements and pension obligations and off-income statement expenses related to employee stock options. This class is user-oriented as opposed to preparer-oriented.

6620  Financial Statement Analysis (1.5 to 3) Prerequisite: Graduate Standing the the School of Business and Accounting 6000 or equivalent course.
   Use of financial statements to analyze business profitability, liquidity, solvency and valuation. Analysis focuses on developing an understanding of a company's operating strategies, industry position, and related economic characteristics. In addition to the listed prerequisites, students are strongly encouraged to have also taken ACCTG 6610.

6630  Accounting Theory Seminar (1.5 to 3) Prerequisite: Graduate standing in ACCTG.
   Advanced-level course emphasizing the development of modern accounting theory. Topics include income measurement, valuation, market efficiency, standards setting and accounting research. Objectives include enhancement of problem identification and solving skills and application of various accounting paradigms to current accounting issues.

6780  Business Intelligence (1 to 3) Prerequisite: Admission to the Graduate Program in Information Systems.
   This course introduces database technologies for building scalable data warehouse systems and data mining technologies that assist in discovery of reliable, understandable and useful patterns in structured, semi-structured and unstructured data. Students will study and practice core data warehouse and data mining technologies.

6790  IT Governance and Strategy (1 to 3) Prerequisite: Admission to the Graduate Program in Information Systems.
   This is the capstone course of the Graduate Program in Information Systems. Topics include: governance of the IT function, evaluation of IT investments and outsourcing, ERP and system integration, and strategic issues in information systems.

6810  Accounting Integration (1.5 to 3) Prerequisite: Graduate standing required.
   Focuses on the integration of financial accounting, auditing, managerial accounting and systems in assessing their relationships individually and collectively to business decision-making. Emphasizes the use of case studies and consideration of current business and accounting issues to demonstrate the link between various functional areas.

6820  Business and Tax Strategies (1.5 to 3) Prerequisite: Master's Status in the School of Business.
   Integrates taxes, accounting, economics, finance, and mathematics to help prepare students to take a broader, more interdisciplinary approach to business problems and financial decision-making. Also emphasizes tax opportunities, pitfalls, and alternatives.

6830  International Accounting (1.5 to 3) Prerequisite: Graduate Standing the the School of Business and Accounting 6000 or equivalent course.
   Surveys financial, managerial, and tax accounting in a global arena. Considers special decision-making complexities inherent in multinational operations and analyzes the roles accounting information plays in these settings.

6840  Interpersonal Relations and Communications in Accounting (1.5 to 3) Prerequisite: Master's Status in the School of Business.
   Identifying and developing interpersonal and communications skills needed by auditors and accountants within the context of communication networks specific to their professional environments.

6850  Special Topics in Accounting (1.5 to 3) Prerequisite: Master's Status in the School of Business.
   Topics vary according to current issues, talents or experience of instructor. Course may be repeated when topic varies.

6910  Special Study for Master's Students (0.5 to 6)

6980  Faculty Consultation (1 to 6)
   Masters level faculty consultation

7000  AIS Seminar (1 to 6) Cross listed as IS 7000.
   This course will provide an overview of all research topics and areas within AIS.

7110  Financial Accounting Research I (1 to 6)
   Introduction to the economics of decision-making under uncertainty, review of capital markets research in accounting, and other selected financial accounting research topics.

7120  Financial Accounting Research II (1 to 6)
   Review of earnings management research in accounting.

7130  Information Economics Seminar (1 to 6)
   Review of information economics research in financial accounting and related areas.

7510  Auditing Research Seminar (1 to 6)
   Review of selected auditing research topics.

7610  Behavioral Research Seminar (1 to 6)
   Introduction to the use of behavioral research methods in accounting and related business fields.

7910  Special Study for Ph.D. Students (1 to 9)

7920  Directed Summer Ph.D. Research (1 to 6) Prerequisite: PhD level course open to Ph.D. students only.
   Directed summer PhD research leading to meeting the requirements of PhD Candidacy; specific goals as prescribed by the student's stage in the PhD Program.

7970  Thesis Research: Ph.D (1 to 9)

7980  Faculty Consultation: Ph.D. (3)

7990  Continuing Registration: Ph.D (0)