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2610  Survey of Accounting I (3) Prerequisite: Intermediate standing computer proficiency
   First of a two-course sequence that provides a broad view of accounting's role in providing information to support the functioning of an organization. Primary focus is management's use of accounting information.

2620  Survey of Accounting II (3) Prerequisite: ACCTG 2610.
   Second of a two-course sequence that provides a broad view of accounting's role in providing information to support the functioning of an organization. Primary focus is the use of accounting information by investors, creditors, and other users external to the entity.

4110  Accounting for Emerging Business (3) Prerequisite: ACCG 2620 or equivalent.
   This course is designed to cover accounting topics related to new and emerging businesses. This provides a thorough coverage of the topics needed to understand how to establish and implement an accounting system for a new enterprise.

4410  Information Systems (3) Prerequisite: ACCTG 2620 and upper division students only.
   Overview of the role and use of information systems to support individual, group, and business decision-making. Includes coverage of technology's role in supporting the decision-making process of business.

4420  Database Fundamentals (3) Prerequisite: ACCTG 4410.
   This course introduces you to topics in database theory and design, including hands-on development of a working database system. Topics covered include the relational database model, foundations in relational algebra, design techniques, SQL, distributed databases, multimedia databases, and knowledge bases.

4430  Systems Analysis (3) Prerequisite: ACCTG 4410.
   This course introduces you to systems analysis, basic sysems analysis tools, and the procedures for conducting a systems analysis. Topics covered include the role of the systems analyst in organization; concepts, philosophies, and trends in systems analysis and design; and tools and techniques for such analysis activities.

4440  Hardware/Software (3) Prerequisite: ACCTG 4410.
   This course provides the hardware and software technology background necessary to enable systems development personnel to understand tradeoffs in computer architecture for effective use in a business environment. Hardware topics will include CPU architecture, peripheral devices, input-output, operating systems, and an introduction to basic network components. Software topics will include an introduction to algorithms and data structures through the use of a high-level programming language (such as Java).

4450  Telecommunications (3) Prerequisite: ACCTG 4410.
   The objective of this course is to provide students with a sound theoretical and practical foundation in the field of data communications, networking, and the Internet, so that they can better design, develop, and manage information Technology systems.

4460  Advanced MIS (3) Prerequisite: ACCTG 4410.
   This course will cover advanced issues in information systems. Topics covered include enterprise resource planning, IS project management security issues, electronic business, and other current issues.

4999  Honors Thesis/Project (3) Prerequisite: Honors Program student only. Fulfills Upper Division Communication/Writing.
   Restricted to students in the Honors Program working on their Honors degree.

5010  Financial Reporting (3) Prerequsite: ACCTG 2620 or equivalent.
   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.

5110  Financial Accounting I (3) Prerequisite: ACCTG 2620.
   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) Prerequisites: ACCTG 5110 and ACCTG 5310 and FINAN 3040.
   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.
   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 2620.
   Identification and development of relevant cost information for both manufacturing and non-manufacturing situations. Emphasis given to the regulatory, analytical, and behavorial use of accounting information.

5310  Taxation I (3) Prerequisite: ACCTG 2620.
   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 2620.
   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.

5410  Accounting Information Systems (3) Prerequisite: ACCTG 4410 and 5110.
   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 5120 and 5410.
   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: ACCG 2620 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: ACCG 2620 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: Master's status in the School of Business and either ACCTG 6001 or equivalent.
   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.

6002  Topics in Accounting/Finance (3) Prerequisite: Advanced MBA status.
   Designed to teach students to read and understand financial statements with an emphasis on performing formal financial analyses. Finance topics include capital budgeting and working capital, management workings of the capital markets, and CAPM.

6010  Information Systems (1.5) Prerequisite: Masters status in the School of Business.
   Deals with the application of current information-related technology in management. This includes the role of information technology in gaining a competitive advantage, as well as in planning, control, and decision making. Management's responsibilities and activities in making investments in technology is also discussed.

6100  Financial Accounting (2.8) Prerequisite: Masters status in the School of Business.
   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 (1.4 to 2.8) Prerequisite: Masters status in the School of Business.
   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.

6110  Information Technology (1.4 to 2) Prerequisite: Master's Status in the School of Business.
   Course covers the management of information and information technologies within the firm, including the creation, processing, storage and dissemination of information products in support of decision making, the management of organizational knowledge, and the application of these principles to competitive advantage.

6150  Financial/Managerial Accounting (4)
   The financial section objective is to train students to understand, interpret, analyze and evaluate financial statements contained in business annual reports. The managerial section will focus on the way managements determine the information they need for effective decision making and how those needs are met.

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  Pass-Through Entities Taxation (3) Prerequisite: ACCTG 5310.
   In-depth study of pass-through entities (partnerships, LLCs, LLPs) emphasizing formation, operation, distribution, liquidation and sale of interests. Opportunities, pitfalls, and strategies are emphasized.

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.

6400  Introduction to Information Systems (3)
   This course deals with the application of current information-related technology in management. This includes the role of information technology in gaining a competitive advantage, as well as in planning, control, and decision making. Management's responsibilities and activities in making investment in technology is also discussed. The impact of e-business is also covered in this course.

6410  Systems Analysis and Design (3) Prerequisite: MBA 6130 or equivalent.
   This course introduces you to the field of systems analysis, basic systems analysis tools, and the procedures for conducting a systems analysis. Topics covered include the role of the systems analyst in organization; concepts, philosophies, and trends in systems analysis and design; and tools and techniques for such analysis activities.

6420  Database Theory and Design (3) Prerequisite: MBA 6130 or equivalent.
   Advanced topics in database theory and design, including hands-on development of a working database system. Topics covered include the relational database model, foundations in relational algebra, design techniques, SQL, distributed databases, multimedia databases, and knowledge bases.

6430  Management Support Systems (3) Prerequisite: MBA 6130 or equivalent.
   Issues related to information systems support for management decision-making. Impact of technology on the decision-making process, including the benefits and concerns arising from the use of this technology.

6440  Object Oriented Technology (3) Prerequisite: MBA 6130 or equivalent.
   An introduction to object oriented technology and the object paradigm. The course will cover conceptual modeling, data modeling, object oriented analysis, object oriented design, and object oriented implementation. This will include a practical experience in an object oriented programming environment.

6450  Telecommunications (1 to 3) Prerequisite: MBA 6130 or equivalent.
   The objective of this course is to provide students with a sound theoretical and practical foundation in the field of data communications, networking, and the Internet, so that they can better design, develop, and manage Information Technology systems.

6470  E-Business (1 to 3)
   This course will cover the fundamental concepts of e-business as well as exploring the technological requirements for successful e-business. Topics will include how to 'dotcom' existing businesses as well as new business forms and ideas. Customer relationship management and strategy will also be covered, with a focus on value chain analysis. Students will do an in-depth analysis of an e-business opportunity, and will have some hands-on exposure to e-business technical architecture.

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.

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.

6700  Survey of Information Systems (3)
   This provides an overview of the role and application of current information-related technology in management. This includes using information technology to gain a competitive advantage, as well as in planning, control, and decision making. Management's responsibilities and activities in making investment in technology is also discussed. Current topics of interest to the IS professional will also be included.

6710  Systems Analysis & Design (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6410 for course description.

6720  Database Theory & Design (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6420 for course description.

6730  Management Support Systems (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6430 for course description.

6740  Object Oriented Technology (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6440 for course description.

6750  Telecommunications (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6450 for course description.

6760  Computer Security (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6520 for course description.

6770  E-Business (3)
   This course is for non-matriculated (non-degree seeking) students. See ACCTG 6470 for course description.

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 (1 to 4)

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

7000  AIS Seminar (1 to 6)
   This course will provide an overview of all research topics and arias 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.

7210  Management Accounting Seminar (1 to 6)
   Review of selected management accounting research topics.

7410  MIS Research Seminar (1 to 6)
   Review of selected MIS research topics.

7420  Database Management Seminar (1 to 6)
   Review of selected research topics related to database management.

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 5)

7970  Thesis Research: Ph.D (1 to 9)

7980  Faculty Consultation: Ph.D. (3)

7990  Continuing Registration: Ph.D (0)