Accountancy Courses

Accounting (ACC) courses

  • ACC 600 Accounting Concepts for Managers

    Prerequisite: permission of a director of a College of Business graduate program or the director of the Master of Professional Studies program.

    Comprehensive study of the fundamentals of financial and managerial accounting. Designed for graduate students who have not had an undergraduate course in accounting. Cannot be counted toward the hours required for a College of Business graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 601 Intermediate Accounting I

    Prerequisite: B grade or better in ACC 201 and ACC 211 or B grade or better in ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program.

    Financial accounting theory applications to the accounting process of corporations. Review of financial statements; accounting for current and long-term assets. Research assignments are required. May be taught concurrently with ACC 301. Cannot receive credit for both ACC 301 and ACC 601. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 602 Intermediate Accounting II

    Prerequisite: C grade or better in ACC 301 or ACC 601; and must be admitted to an accounting graduate certificate program.

    Continuation of intermediate accounting. Accounting for liabilities and equity. Research assignments are required. May be taught concurrently with ACC 302. Cannot receive credit for both ACC 302 and ACC 602. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 604 Advanced Accounting

    Prerequisite: C grade or better in ACC 302 or ACC 602; and admitted to the MAcc Program.

    Study of accounting for pensions, deferred taxes, business combinations, partnerships, and certain multicurrency accounting issues. Research assignments are required. May be taught concurrently with ACC 504. Cannot receive credit for both ACC 504 and ACC 604.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 606 International Accounting

    Prerequisite: C grade or better in ACC 302 or ACC 602; and admitted to the MAcc Program.

    Accounting practices in different nations; multi-national corporation and selected accounting problems. Research assignments are required. May be taught concurrently with ACC 506. Cannot receive credit for both ACC 506 and ACC 606.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 610 Managerial Cost Accounting

    Prerequisite: C grade or better in ACC 211 or ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program.

    Function of cost accounting; means and methods of its applications in specific accounting situations. May be taught concurrently with ACC 311. Cannot receive credit for both ACC 311 and ACC 610. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 613 Managerial Cost Accounting II

    Prerequisite: C grade or better in ACC 311 or ACC 610; and admitted to the MAcc Program.

    A continuation of the topics examined in ACC 610. Specific topics covered include activity-based costing, strategic cost management, activity- and strategic-based responsibility accounting, quality costing, measurement and control of productivity, environmental cost management, cost-volume-profit analysis, activity resource usage, relevant costing, pricing and profitability analysis, capital investment decisions, and inventory management topics such as economic order quantity, just-in-time, and the theory of constraints. May be taught concurrently with ACC 513. Cannot receive credit for both ACC 513 and ACC 613.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 620 Tax Accounting I

    Prerequisite: B grade or better in ACC 201 or ACC 206 or ACC 600; and must be admitted to an accounting graduate certificate program.

    Principles of income tax accounting; current laws and income tax problems of individuals. Research assignments are required. May be taught concurrently with ACC 321. Cannot receive credit for both ACC 321 and ACC 620. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 624 Tax Accounting II

    Prerequisite: C grade or better in ACC 321 or ACC 620; and admitted to the MAcc Program.

    Principles of federal tax accounting; research in income tax problems of partnerships and corporations; estate and gift tax problems of individuals. Research assignments are required. May be taught concurrently with ACC 524. Cannot receive credit for both ACC 524 and ACC 624.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 625 Individual Income Tax Assistance

    Prerequisite: C grade or better in ACC 321 or ACC 620; and permission of instructor; and admitted to the MAcc Program.

    To provide students with an opportunity to integrate intermediate tax accounting skills, critical thinking skills, communication skills, and research skills with community service. This course provides service-learning experience in the preparation and review of actual individual income tax returns (both federal and state) as well as the social and ethical issues inherent in U.S. tax policy. May be taught concurrently with ACC 525. Cannot receive credit for both ACC 525 and ACC 625.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    314Spring
  • ACC 640 Accounting and Management Information Systems

    Prerequisite: C grade or better in ACC 301 or ACC 601; and must be admitted to an accounting graduate certificate program.

    Accounting system examined as a crucial base for the desired comprehensive management information system of an organization. Impact of the computer on accounting systems controls and the auditing of EDP based accounting systems. May be taught concurrently with ACC 341. Cannot receive credit for both ACC 341 and ACC 640. This course cannot be counted towards any graduate degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 642 Data Analytics in Accounting

    Prerequisite: admitted to the MAcc program or permission of the Director of the School of Accountancy.

    This course introduces students to data analytics tools and techniques in accounting. Topics include: statistical techniques, data analysis, and visualization. This course uses Microsoft Excel, Tableau, and other data analysis tools to implement and apply applications of these concepts and techniques. May be taught concurrently with ACC 542. Cannot receive credit for both ACC 542 and ACC 642.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 653 Auditing

    Prerequisite: C grade or better in ACC 300; and ACC 301 or ACC 601; and ACC 302 or ACC 602; and ACC 311 or ACC 610; and ACC 321 or ACC 620; and ACC 341 or ACC 640; and admitted to the MAcc Program.

    Kinds of audits, the duties and obligations of the auditor, principles and procedures to be followed in conducting an audit. A C grade or better is required in this course in order to take ACC 703, 750, 751, 752, 754 and 790. This course has a required assessment component. Research assignments are required. May be taught concurrently with ACC 553. Cannot receive credit for both ACC 553 and ACC 653.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 655 Internal Auditing

    Prerequisite: C grade or better in ACC 341 or ACC 640; and admitted to the MAcc Program.

    Functions of internal audit, financial audit, and operations audit; importance of the changing professional status of the internal auditor. May be taught concurrently with ACC 555. Cannot receive credit for both ACC 555 and ACC 655.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Upon demand
  • ACC 656 Operational Auditing

    Prerequisite: admitted to MAcc Program.

    Primarily a case study approach covering nonfinancial audits of efficient and effective resource utilization, accomplishment of operational goals, adherence to laws and regulations, fraud prevention and detection, integrity and security of computer systems, and achievement of program goals. May be taught concurrently with ACC 556. Cannot receive credit for both ACC 556 and ACC 656.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Upon demand
  • ACC 688 Healthcare Accounting Concepts

    The role of accounting in the financial and operational management of healthcare organizations is approached via an introduction to healthcare financial and managerial accounting principles. This course addresses the definition of financial accounting; external reporting; development and use of the income statement, balance sheet and statement of cash flows. The course also addresses the managerial accounting topics of cost behavior and allocation; accounting data for pricing and service decisions; planning and budgeting in healthcare organizations; analysis of financial condition; and selected topics in ethics. The course is a core requirement for Master of Health Administration students and may be of interest to students in other graduate programs. Note that ACC 688 cannot be substituted for ACC 711 in the MBA program and cannot be counted in the 33 semester hours required for the MAcc degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring, Summer
  • ACC 695 Research Issues and Problems: Accounting

    Prerequisite: permission of the Director of the School of Accountancy; and admitted to the MAcc Program.

    Research issues and projects growing from particular needs which may require additional depth or breadth of study. Outline of study must be approved prior to enrolling. May be taught concurrently with ACC 596. Cannot receive credit for both ACC 596 and ACC 695.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    3Upon demand
  • ACC 703 Seminar in Accounting Theory for Financial Executives

    Prerequisite: C grade or better in ACC 301 or ACC 601; and admitted to the MAcc Program.

    Critical evaluation and interpretation of accounting theory. Completion of a significant research project.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 705 Advanced Financial Accounting Problems

    Prerequisite: C grade or better in ACC 302 or ACC 602; and C grade or better in ACC 504 or ACC 604; and admitted to MAcc program.

    An in-depth study of contemporary advanced financial accounting topics for professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 711 Managerial Accounting

    Prerequisite: C grade or better in ACC 211 or ACC 206 or ACC 600; and admitted to MBA or MHA program.

    Role of accounting in improving the practice of business management; budgeting, accounting analysis, the behavior of costs, accounting control. This course will not be counted in the 33 hours required for the MAcc degree.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 712 Controllership and Cost Analytics

    Prerequisite: C grade or better in ACC 311 or ACC 610; and admitted to the MAcc Program.

    An in-depth examination of the leadership and communication challenges associated with controllership and chief financial officer (CFO) roles. There will be an emphasis on developing a cost analytics skill set vital for modern day use of emerging technologies by controllers and CFOs. Students will develop written and oral communication skills required for success as a professional accountant.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall
  • ACC 715 Advanced Cost Accounting

    Prerequisite: C grade or better in ACC 513 or ACC 613; and admitted to the MAcc Program.

    An in-depth study of contemporary topics for cost accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 721 Research Techniques and Consulting in Tax

    Prerequisite: C grade or better in ACC 321 or ACC 620; and admitted to MAcc program.

    Case study approach to develop tax research, analytical, and communication skills. Incorporated into the case studies are ethical and legal constraints within which tax practitioners are obligated to operate.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 722 Public Service Tax Accounting

    Prerequisite: permission of instructor; and admitted to MAcc program.

    Students will learn theoretical foundations in public service tax accounting topics and develop skills; which will apply to practical situations that will help students be better citizens and employees. Students will assist low-income, elderly, and English as Second Language taxpayers in the community in identifying and meeting their tax rights and responsibilities.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    323Spring
  • ACC 723 Tax Considerations for Decision Makers

    Prerequisite: C grade or better in ACC 524 or ACC 624; and admitted to MAcc program.

    Tax course with emphasis on recognizing and understanding the importance of tax considerations in the process of making decisions in business and personal matters; developing a tax institution to anticipate and understand the effect of prospective tax law changes; examining U.S. tax policy issues; and motivating students to a lifetime of learning by engaging them in independent study.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall
  • ACC 726 Regulation Issues for Accountants

    Prerequisite: ACC 624 or ACC 524; and admitted to the MAcc program.

    The course is designed to provide students with a focused intensive study of regulation issues particularly relevant to professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 731 Control of Non-Profit Organizations

    Prerequisite: C grade or better in ACC 311 or ACC 610 or ACC 711; and admitted to MAcc program.

    Case study approach to financial control in non-profit organizations. Special emphasis is on governmental and health care organizations, although other non-profit organizations are also studied.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Upon demand
  • ACC 732 Governmental and Not-For-Profit Organizational Accounting

    Prerequisite: C grade or better in ACC 301 or ACC 601; and admitted to the MAcc Program.

    Governmental and not-for-profit organizational accounting records and funds, budgeting, budget control, analysis and interpretation of financial statements. Research assignments are required.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 741 Advanced Accounting and Management Information Systems

    Prerequisite: C grade or better in ACC 341 or ACC 640; and admitted to MAcc program.

    Application of the concepts of systems design and implementation. Study of the attributes of accounting information systems and their relationship with management information systems. Functions of accounting information systems including data collection and transmission, internal controls, data organizations and storage, processing data, and information retrieval and display. Characteristics and applications of both manual and automated information systems.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall
  • ACC 750 Advanced Auditing

    Prerequisite: C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    An in-depth study of contemporary topics for auditing professionals.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 751 Computer Forensics and IT Auditing

    Prerequisite: C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    A study of information systems controls; auditing around, through, and with the computer; auditing advanced computer systems, spreadsheets and other fourth generation language applications. Hands-on computer auditing projects will be integrated into the course.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 752 Fraud Examination

    Prerequisite: C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    An in-depth study of the fraud examination process, including fraud prevention, detection, investigation, and management and employee fraud, and the legal aspects of fraud. Case studies are used extensively throughout the course.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Upon demand
  • ACC 754 Forensic Accounting: Litigation Support and Expert Witnessing

    Prerequisite: C grade or better in ACC 553 or ACC 653; and admitted to MAcc program.

    This course explores one of the major areas of practice in forensic accounting. The course provides an in-depth investigation into the world of accounting litigation support and financial expert witnessing. The course requires students to actively participate in case analysis, development of expert reports, deposition testimony, and trial testimony. Students are exposed to the legal issues that impact on their role as an expert witness.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 762 Business and Accounting Concepts for Accountants

    Prerequisite: admitted to the MAcc program.

    The course is designed to provide students with a focused, intensive study of business and accounting concepts particularly relevant to professional accountants.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Spring
  • ACC 790 Current Topics in Corporate and International Accounting

    Prerequisite: C grade or better in ACC 301 or ACC 601; and admitted to MAcc program.

    In consultation with the coordinating professor, critical evaluation and interpretation of the current topics and professional literature in accounting. Study of ethical and institutional features of the accounting environment with emphasis on technology. Completion of a significant research project.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Fall, Spring
  • ACC 794 Internship: Accounting

    Prerequisite: permission of instructor; and admitted to MAcc program.

    In consultation with the coordinating professor, the student is engaged in first-hand experience with a business, organization, or other professional entity. A portfolio of assigned work shall be collected, examined, and evaluated during the semester. May be repeated with department permission to a maximum of six hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    330Upon demand
  • ACC 796 Independent Study-Accounting

    Prerequisite: permission of instructor; and admitted to the MAcc program.

    In consultation with coordinating professor, student selects for intensive study of a specific area of concern related to the student's program, with emphasis on research.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-3Upon demand
  • ACC 797 Special Topics in Accounting

    Prerequisite: 9 graduate hours of accounting courses; and admitted to the MAcc program.

    In-depth study of contemporary topics in accounting. Each offering concerns a single topic. May be repeated with departmental permission to a maximum of nine hours.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-3Upon demand
  • ACC 799 Thesis

    Prerequisite: permission of instructor; and admitted to the MAcc program.

    Independent research and study connected with preparation of thesis.

    Credit hoursLecture contact hoursLab contact hoursTypically offered
    1-6Upon demand