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ACCT 53013 Advanced Management Accounting
Advanced techniques and issues in costing and accounting measurement for management planning, decision making and control. Professional accounting research and teamwork skills emphasized.
Prerequisite: ACCT 33012 and 33010.
BAD 6/73019 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 6/73021 Fund Accounting (3)
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 6/73022 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 6/73028 Managerial Accounting for Government and Non-Profit 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 6/73030 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 6/73031 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 6/73031 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 Adminsitration (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.