Accounting Department

Below is a list of Graduate Courses Offered

Accounting Breadth / Elective and Certificate Courses (3 Credits)

ACC 615 - Managerial Accounting Thoery and Practice
Managerial accounting overview and the role of accounting within an organization; systems for accumulation and assignment of costs; cost behavior, estimation; allocation and analysis; cost-volume-profit analysis, budgets and standards for planning and control; use of relevant data for decision making; determination of prices for goods and services; segment reporting and performance evaluation.
Prerequisite: None; Offered Spring Trimester.

ACC 620 - Accounting Standards and Controls
Major standards and recent requirements of accounting, auditing and federal regulatory bodies; corporate controller responsibilities, internal control and internal and independent auditors’ functions; budgeting procedures for planning and control; assignment and analysis of overhead costs; financial and operating evaluation techniques; issues related to private companies.
Prerequisite: None; Offered Fall Trimester.

ACC 625 - Accounting for Nonbusiness Organizations
Concepts of financial planning, control and reporting and comparison with business entities; management of costs, resources and obligations; analysis of operating results and financial condition; review of authoritative pronouncements and regulations; accounting procedures and financial reports for federal, state and local governments, healthcare and educational institutions and similar entities.
Prerequisite: None; Offered Spring Trimester.

ACC 630 - Federal Income Taxation
Taxation of individuals; determination of gross income, general and specific deductions and losses including depreciation; tax credits, alternative minimum tax and accounting methods; basis and gains and losses on property transactions; partnership and corporate taxation including S corporations; review of applicable Internal Revenue Code provisions and regulations.
Prerequisite: None; Offered Winter Trimester.

Public Accounting Program and Certificate Courses (3 Credits)

ACC 650 - Special Topics in Accounting
International, partnership, nonprofit and federal government accounting; multinational and foreign country accounting practices and related influences; IASC pronouncements and U.S. standards; foreign currency transactions and translation; accounting, regulation and taxation issues for nonprofit entities; introduction to federal government accounting; partnership organization and operation.
Admission to Public Accounting Program or Department Chair approval required; Offered Fall Trimester.

ACC 655 - Reserch in Financial Accounting
Recent and proposed FASB and GASB accounting standards and their applicability to current practice; securities’ laws and SEC role in corporate governance and standards-setting process; SEC accounting standards and requirements for financial reporting by public companies; application of research procedures and completion of assigned research projects in accounting.
Admission to Public Accounting Program or Department Chair approval required; Offered Winter Trimester.

ACC 660 - Advanced Auditing Theory and Practice
Requirements of the Sarbanes-Oxley Act, auditing standards of the PCAOB and current auditing issues; internal control responsibilities and functions of and relationships with internal auditors; other assurance services and special reports; technology and the audit process; audits of government and nonprofit entities; audit failures and related financial reporting.
Admission to Public Accounting Program or Department Chair approval required; Offered Spring Trimester.

ACC 665 - Professional Ethics and Fraud Examination
Concepts of business and accounting ethics; standards of professional organizations and ethical challenges; review of current research, case analysis and guidelines and models for future use; nature, perpetrators and prevention of fraud; fraud identification and investigation procedures; asset misappropriation, computer and financial statement fraud.
Admission to Public Accounting Program or Department Chair approval required; Offered Spring Trimester.

MBA Core Course (3 Credits)

MBA 520 - Financial Accounting and Reporting
Nature of accounting and its use by management to provide information to external parties; elements and presentation of the balance sheet, income statement and statement of cash flows; accounting information system; sales/revenue cycle, cost of goods sold and inventory and asset investments; financial statement analysis and earnings management.
Prerequisite: None; Offered Fall, Winter and Spring Trimesters and Summer Session.