Accounting
(BAD)
BAD
63019/73019 FUNDAMENTALS OF ACCOUNTING FOR MANAGERS (2)
Introduction to the fundamental tenets and processes of accounting system
for financial statements and managerial reports; manufacturing, costing,
budgeting and use of valuation techniques; role of the accountant.
BAD
63021/73021 FUND ACCOUNTING (3)
Accounting principles, concepts, and reporting for governmental and various
not-for-profit entities. Prerequisite: ACCT 23020 and 23021 or permission.
BAD
63022/73022 CURRENT ACCOUNTING ISSUES (3)
Analysis of practical accounting issues confronting accountants today; cases
and decision-making skills are stressed. Prerequisite: ACCT 33002, 33010,
and 43020.
BAD
63028/73028 MANAGERIAL ACCOUNTING FOR GOVERNMENT AND NONPROFIT
ORGANIZATIONS (3)
Course focuses on financial and managerial accounting for governmental entities,
school districts, universities, hospitals, and other non-profits (museums,
zoos, orchestras, health and welfare, and charitable institutions). Prerequisite:
Principles of Financial and Managerial Accounting or their equivalents.
BAD
63030/73030 INTERNATIONAL ACCOUNTING PROBLEMS (3)
Evaluation of major differences in accounting theory and financial reporting
as between nations; survey of current literature of accounting problems
encountered by business organizations engaged in international trade; problems
caused by severe inflation in certain countries. Prerequisite: Major in
accounting or equivalent.
BAD
63031/73031 ADVANCED AUDITING THEORY AND PRACTICE (3)
Intensive study of A.I.C.P.A. statements on auditing standards; case problems
in public accounting practice; application of statistical sampling theory;
problem of auditing with computer in a computer environment. Prerequisite:
ACCT 33014 and 43010.
BAD
63032/73032 ACCOUNTING THEORY (3)
Survey of history of accounting and development of principles, followed
by intensive study of theoretical problems related to determination of income
and presentation of financial position. Prerequisite: ACCT 33002 and 43020.
BAD
63033/73033 MANAGERIAL COST ANALYSIS AND CONTROL (3)
Advanced techniques and issues in accounting measurement for management
planning, decision making and control. Comparison of alternatives; various
topics in cost analysis; nature and scope of controllership as related to
organizations; discussion of measurement and behavioral aspects of controllership
function.
BAD
63037/73037 FINANCIAL ACCOUNTING FOR MANAGERIAL ACTION (2)
Accounting policy for financial statement communications. Analysis of financial
statements for investment, credit and merger/acquisition decisions. Understanding
auditor communications. Prerequisite: BAD 6/73019.
BAD
63038/73038 ACCOUNTING FOR MANAGERIAL ACTION AND EVALUATION
(2)
Costing for product pricing and other decisions involving alternatives under
costing systems. Accounting information for planning and managerial evaluation.
Prerequisite: BAD 6/73037.
BAD
63039/73039 MANAGEMENT INFORMATION SYSTEMS IN ACCOUNTING
(3)
Modern systems concepts and tools; accounting reports; data origination
and processing; systems analysis; design and scheduling; computer applications
in integrated systems. Prerequisite: ACCT 33014.
BAD
63041/73041 TAX RESEARCH AND PROCEDURES (3)
Examine the basic techniques and methods applied to the solution of both
routine and complex tax questions through extensive use of the case methods.
Prerequisite: ACCT 33031 and 43033.
BAD
63042/73042 TAXATION OF CORPORATIONS AND SHAREHOLDERS
(3)
An in-depth study of tax law that pertains to corporations and shareholders;
corporate organizations; liquidation; reorganization, and subchapter 5.
Prerequisite: ACCT 43033 and BAD 63041.
BAD
63043/73043 TAXATION OF PARTNERSHIPS AND PARTNERS (3)
An in-depth study of formation, operation, termination, and liquidation
and other special problems of partnerships. Prerequisite: ACCT 43033 and
BAD 63041.
BAD
63044/73044 FEDERAL ESTATE AND GIFT TAXATION (3)
Examine federal estate, trust and gift taxation code section; application
of the code to cases involving estate planning will be an extensive portion
of the course. Prerequisite: ACCT 33031, 43033, and BAD 6/73041.
BAD
63045/73045 TAX PLANNING (3)
Tax planning; tax accounting practice; administrative procedure; research
methodology and problems. Prerequisite: ACCT 33031.
BAD
63049/73049 SPECIAL TOPICS IN TAXATION (3)
In-depth exposure to selected topics in federal taxation. Topics will vary
depending upon instructor and topic of current interest. Prerequisite: BAD
6/73041.
BAD
63052/73052 COMPUTERIZED APPLICATIONS IN ACCOUNTING AND AUDITING
(3)
An in-depth study of microcomputer applications in the accounting and auditing
functions using case studies and a term project. Prerequisite: ACCT 33014.
BAD
63053/73053 EDP ACCOUNTING AND AUDITING CONTROLS (3)
An examination of control systems in mainframe computer and microcomputer
environments. Implications for internal and external auditors, as well as
systems designers, are stressed. Prerequisite: ACCT 33014 and 43010.
BAD
63092/73092 INTERNSHIP (2)
Supervised practical experience with public accounting firm or industrial
firm. Periodic reports required. "S/U" grading. Prerequisite: Enrollment
in the M.S. in Accounting program; ACCT 33002 and 33010.
BAD
63093/73093 VARIABLE TITLE WORKSHOP IN BUSINESS ADMINISTRATION (1-3)
To be determined when a specific course is proposed for a particular term.
Prerequisite: To be determined when course is offered.
BAD
63098/73098 RESEARCH IN ACCOUNTING (3)
Review of sources, techniques, and methodology. Individually selected topic
investigated and reported in formal paper which may extend beyond the semester.
"IP" grade permissible. Prerequisite: Graduate or doctoral standing, major
in accounting, or equivalent.
BAD
83031 AUDITING ISSUES (3)
A seminar designed to provide doctoral students with the opportunity to
broaden their understanding of financial and operational auditing theory
and research. Prerequisite: ACCT 43010.
BAD
83033 MANAGERIAL ACCOUNTING ISSUES (3)
Library research and discussion will cover basic areas in cost/managerial
accounting. Coverage will include a thorough understanding of the areas,
the role of mathematical models, and emerging issues/problems. Emphasis
will be placed on integrating the topical areas.
BAD
83037 FINANCIAL ACCOUNTING ISSUES (3)
Capstone theory course in which accounting conventions, principles, and
concepts of a currently controversial nature are explored and debated. Emerging
issues in financial accounting, reporting, and research are examined. Prerequisite:
Doctoral standing.
BAD
83038 BASIC ACCOUNTING RESEARCH METHODOLOGY (3)
Examination of basic research methodology and how the methodology is applied
in accounting research. Introduction to statistical packages and data bases.
Research paper required; "IP" grade issued if paper is not finished by end
of semester. Prerequisite: Doctoral standing.
BAD
83091 SEMINARCSELECTED ACCOUNTING TOPICS (3-6)
Topics vary with each offering, usually from the following: auditing, taxation,
fund accounting, accounting systems, and accounting education issues. Repeat
enrollment for different topics permitted. Prerequisite: Varies with topic;
will be indicated in the Schedule of Classes each semester.