Accountancy (ACC)

ACC 502 Financial Accounting. (3) F, S
Financial accounting concepts and procedures for external reporting. Prerequisites: calculus; computer literacy; graduate degree program student.

ACC 503 Managerial Accounting. (3) F, S
Managerial accounting concepts and procedures for internal reporting. Prerequisites: ACC 502; ECN 502; QBA 502.

ACC 511 Taxes and Business Strategy. (3) F
Economic implications of selected management decisions involving application of federal income tax laws. Recognition of tax hazards and tax savings. Prerequisite: ACC 502 or equivalent.

ACC 515 Professional Practice Seminar. (3) F,
History, structure, environment, regulation, and emerging issues of the accounting profession.

ACC 521 Tax Research. (3) F, S
Tax research source materials and techniques. Application to business and investment decisions. Prerequisite: ACC 430.

ACC 533 EDP Auditing. (3) S
Analysis of EDP audit techniques and evaluation methods. Emphasis on current topics such as distributed processing and microcomputers. Prerequisite: ACC 450.

ACC 541 Managerial Accounting Controls. (3) F
Impact of internal reporting systems on organizational decisions and human behavior. Design, implementation, and evaluation problems. Prerequisite: ACC 350 or 503.

ACC 557 Microcomputers in Accounting Information Systems. (3) A
Development of conceptual understanding of microcomputer technology and business applications from strategic planning and managerial control perspectives. Prerequisite: ACC 330.

ACC 567 Financial Models in Accounting Systems. (3) S
Development and application of financial models by accountants. Analysis of decision support systems as financial modeling environments. Prerequisite: ACC 330.

ACC 571 Taxation of Corporations and Shareholders. (3) F, S
Tax aspects of the formation, operation, reorganization, and liquidation of corporations and the impact on shareholders. Prerequisite: ACC 430.

ACC 573 Taxation of Partners and Partnerships. (3) A
Tax aspects of the definition, formation, operation, liquidation, and termination of a partnership. Tax planning is emphasized. Prerequisite: ACC 430.

ACC 575 Estate and Gift Taxation. (3) A
Tax treatment of wealth transfers at death and during life time, with emphasis on tax planning. Prerequisite: ACC 430.

ACC 577 Taxation of Real Estate Transactions. (3) A
Income tax aspects of acquisition, operation, and disposal of real estate; syndications, installment sales, exchanges, dealer-investor issues, alternative financing, and planning. Prerequisite: ACC 521 or instructor approval.

ACC 582 Auditing Theory and Practice. (3) N
Function and responsibility of the auditor in modern society. Advanced topics in auditing theory and methods. Contemporary issues in auditing. Prerequisite: ACC 450.

ACC 586 Problems in Financial Accounting. (3) F
Accounting theory and practice for external reporting. Prerequisite: ACC 503.

ACC 587 Computerized Accounting Systems. (3) F
Design and evaluation of computer-based accounting information system. Development of computer-based financial models for planning and control. Prerequisite: ACC 330.

Omnibus Graduate Courses: See omnibus graduate courses that may be offered.

1996–98 Graduate Catalog Table of Contents

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