ACCOUNTING  (ACC)




ACC 5000. Accounting Research and Data
Presentation/(3).On Demand.
Study of methods used in research and data
presentation in accounting; practice in using
those methods.




ACC 5080. Income Taxation of Corporations/(3).F;S.
Concepts and methods of determining federal tax liability 
of corporations. Topics include ordinary income, capital 
gains and losses, net operating loss, reorganizations,
contemporary problems in corporate taxation and
tax research. The student will also be introduced
to estate, gift and partnership taxation.
Prerequisite: ACC 3580 with a minimum grade of C-.
[Dual-listed with ACC 4580.]




ACC 5180. Advanced Issues in Corporate
Taxation/(3).On Demand.
An advanced study of the taxation of corporations
and shareholders at the federal level, with
emphasis on Subchapter C, and tax planning.
Prerequisite: ACC 3580.
        


ACC 5210. Advanced Managerial Accounting/(3).S.
Focus is on the controller's role in the decision-
making process. Integration of accounting
knowledge with other business and non-business
disciplines is an important objective of this
course. Student presentations are a major part of
the course. Topics may include but are not
limited to: cost behavior patterns, inventory
planning and control, job-order and process
costing, manufacturing cost systems, budgeting
concepts, cost allocation, direct vs. absorption
costing, transfer pricing and overhead
application. Prerequisite: Admission to the M.S.
in accounting program or ACC 3200 or equivalent.




ACC 5230. International Accounting/(3).S.
This course is designed to provide students with a
background in international accounting. Emphasis
will be placed upon the fact that accounting is
not just a doctrine that has been handed down from
generation to generation, but is actually the
product of the environment in which it is used.




ACC 5270. Current Issues in Technology and AIS/(3).S.
A current-issues course designed
to explore new developments in business technology
and accounting information systems. Prerequisite:
Graduate standing and permission of the
instructor.




ACC 5280. Partnerships and S Corporations/(3).F.
A study of the tax implications of forming and
operating conduit type businesses, with emphasis
on planning for tax minimization.
Prerequisite: ACC 4580, 5080 or 5180.




ACC 5310. Auditing Theory Seminar/(3).On Demand.
A study of the historical and theoretical aspects
of the financial auditing function in the United
States. A case approach will be used to examine
some of the current issues facing the profession. 
Topics may include: SEC oversight of the auditing
profession, the expectations gap, internal
control: the integrated framework, the changing
economics of the public accounting profession,
and/or other topics of current interest.
Prerequisite: ACC 5560.




ACC 5350. Development of Accounting
Thought/(3).On Demand.
An intensive examination of the major
contributions to the development of accounting
thought. Students will critically examine the
works of major authors, conceptual projects of
accounting rule-making bodies, and a variety of
research studies. Critiques of the various works
will be presented both orally and in writing. 
Research methodology and design will be emphasized
where appropriate. Prerequisite: Consent of
instructor.




ACC 5370. Analysis and Design of Accounting
Systems/(3).SS. 
Focus is on the planning, analysis, and design of 
information systems. Topics include SDLC methodologies; 
feasibility analysis; project management;
information-gathering techniques; use-case,
structural, and behavioral modeling; computing
architectures; security; user interface design;
data storage techniques; and object approaches.
Prerequisite: ACC 3570 or 5570.




ACC 5380. Multijurisdictional Taxation/(3).On Demand.
A study of state and local tax
laws including income, franchise, property, sales
and use and excise taxes. The state and local
taxation of individual and business entities is
covered and planning opportunities are discussed.
Additionally, the course examines the U.S. laws of
international taxation as well as tax issues
affecting U.S. multinational companies.
Prerequisite: ACC 3580.




ACC 5390. Contemporary Issues in Accounting/(3).F.
A seminar approach to the major issues facing the
accounting profession. Topics may include such
items as standards overload, the accounting
profession and the SEC, alternative bases of
accounting, the future of the FASB, the
functioning of the FASB as a problem solving body,
Emerging Issues Task Force, Ethics, Congressional
oversight of the accounting profession, Government
Accounting Standards Board, Cost Accounting
Standards Board, social accounting, behavioral
sciences and accounting, and other areas of
concern as they are identified.




ACC 5500. Independent Study/(1-4).F;S.




ACC 5530-5549. Selected Topics/(1-4).On Demand.




ACC 5550. Accounting for Not-for-Profit and
Governmental Organizations/(3).On Demand.
Theory and practice of budgetary and fund
accounting, financial reporting, measures of
output and performance, techniques for planning
and control, and auditing for non-profit and
governmental entities. Prerequisite: ACC 2110.




ACC 5555. Financial Accounting III/(3).F;S.
Integration of the conceptual and computational
aspects of income determination, financial
statement analysis and preparation, special
topics, and current pronouncements in financial
accounting. Prerequisite: ACC 3110 with a 
minimum grade of C- (1.7). (Dual-listed with ACC
4550.)                    




ACC 5560. Introduction to Auditing/(3).F;S.
The first course in the auditing sequence
introducing the student to selected auditing
topics, including selected auditing standards,
types of services, analysis of reports, legal
responsibility, ethics, and internal control
considerations. Prerequisite: ACC 3110 with a
mininum grade of C- (1.7). (Dual-listed with ACC
4560.)




ACC 5570. Accounting Systems/(3).F.
A study of emerging issues in
accounting information systems. Students will
develop competence in understanding and
interacting with various systems. Prerequisite:
Graduate standing and permission of the
instructor.




ACC 5580. Tax Planning and Research/(3).SS.
A research oriented course designed to emphasize
the need for tax planning. The student will be
required to research and to make class
presentations as to her or his findings. The course will
cover income tax, estate tax and gift tax code
provisions. Prerequisite: ACC 3580.




ACC 5590. Advanced Accounting/(3).On Demand.
An examination of the special problems in
accounting for business combinations and
consolidated entities, and foreign
currency translation. A critical comparison of SEC
accounting report requirements and generally
accepted accounting principles. Accounting issues
in partnership formation, reporting and
liquidation. Prerequisite: ACC 3110 with a minimum
grade of C- (1.7). (Dual-listed with ACC 4590.)                     




ACC 5660. Auditing Concepts and Applications/(3).F;S.
An indepth study of ASB pronouncements and
application of GAAS to an audit (public, internal
and governmental) engagement. Greater emphasis on
system analysis, relationship of internal control
to audit objectives, and purpose of selected audit
procedures--cases used where applicable.
Prerequisite: ACC 5560 with a minimum grade of C-
(1.7). (Dual-listed with ACC 4660.)                    




ACC 5680. Wealth and Tax Planning/(3).F.
A study of the federal transfer tax laws, with
emphasis on family tax planning; also, a study of
the income taxation of estates and trusts.
Prerequisite: ACC 3580.




ACC 5710. Advanced Cost Accounting/(3).On Demand.
Advanced cost analysis and cost management with
emphasis on modern performance measurement. Cost
accounting for world-class manufacturing; quality
cost accounting and TQM; activity-based accounting
systems; theory of constraints, life-cycle
costing, and target costing. Revenue variances,
transfer pricing, and quantitative methods are
examined. Other topics are derived from modern
applications of cost accumulation systems in the
United States and other countries. Prerequisite:
ACC 3200 with a minimum grade of C- (1.7). (Dual-listed 
with ACC 4710.)                    




ACC 5760. Internal Auditing/(3).S.
An introduction to selected internal auditing 
topics, including types of services, an overview
of the internal audit process, preparation and 
analysis of reports, internal auditing standards, 
professional responsibilities, and the code of ethics.




ACC 5780. Issues in Taxation/(3).S.
This course examines issues the
students are generally not exposed to in their
other tax courses. Topics include: exempt
organizations; advanced individual tax issues
including nonrecognition transactions (like kind
exchanges, involuntary conversations, sale of a
personal residence), retirement plans, fringe
benefits, deferred compensation, stock options and
other compensation planning tools; selected
corporate tax issues including business
combinations and redemptions; the basic concepts
in multistate and international tax. Prerequisite:
ACC 3580.




ACC 5900. Internship/(3-6).F;S.
A full-time work situation for students in the Master 
of Science in Accounting program. A maximum of three 
hours may be included in the Program of Study. 
Prerequisite: Permission of the accounting internship 
coordinator. Graded on an S/U basis.




ACC 5989. Graduate Research/(1-9).On Demand.
This course is designed to provide access to
University facilities for continuing graduate
research at the master's and specialist's levels. 
It is graded on a S/U basis and does not count
toward a degree.




ACC 5990. Professional Examination
Preparation/(3).F;S.
An intensive review of the accounting discipline,
the purpose of which is to assist the student to
bring together his/her course work in accounting so
as to maximize performance on a professional
examination. All course work is updated to include
the latest pronouncements of the various rule-
making bodies. Prerequisite: Consent of
instructor. (Dual-listed with ACC 4990.)                    




ACC 5999. Thesis/(6).F;S.
Graded on S/U basis.