Course Descriptions

(ACC) Courses for Graduates

561. Governmental and Nonprofit Accounting
Pr. Grade of C or better in ACC 319 or equivalent.
Introduction to accounting and financial reporting for nonprofit organizations and governmental entities.

613. Directed Studies in Accounting (1-3).
Pr. 12 s.h. of graduate level accounting courses or permission of instructor.
Individual study of an issue or problem of interest. Student must arrange topic and course requirements with instructor prior to registration.

621. Accounting Internship (3).
Pr. grade of C or better in 318.
Combined academic and work components allow students to gain experience in the professional field of accounting. Course supervised by a graduate faculty member and appropriate personnel of the approved organization. (Graded on S-U basis)

630. Seminar in Contemporary Accounting Issues (3:3).
Pr. grade of B- or better in 319.
Analysis, research, and presentation of current topics and issues relevant to professional accountants.

631. Advanced Auditing (3:3).
Pr. grade of B- or better in 440.
Ethics, reporting, law, statistics, and audit software; directed towards professional external and internal auditing.

638. Information Systems Auditing (3:3).
Pr. grade of B- or better in 440.
Theory and practice of information systems auditing; role of information systems auditor in systems development; computer based system controls.

642. Specialized Accounting Entities (3:3).
Pr. grade of B- or better in 319.
Theory and practice associated with business combinations, consolidated financial statements, partnerships, international operations, bankruptcy and other accounting topics related to specialized accounting entities.

646-Advanced Study in Business Environment and Concepts (1.0).
Pr. Grade of C or better in ACC 330 and permission of Instructor or Program Director.
In depth study and review of the underlying reasons for and accounting implications of business transactions.

647-Advanced Study in Financial Accounting and Reporting (1.0).
Pr. Grade of C or better in ACC 642 and permission of Instructor or Program Director.
In depth study and review of accounting and reporting represented on the four major financial statements.

648-Guided Study in Taxation and Business Law (1.0).
Pr. Grade of C or better in ACC 655 and permission of Instructor or Program Director.
In depth study and review of specialized current topics in taxation and business law.

649-Advanced Study in Auditing and Attestation (1.0).
Pr. Grade of C or better in ACC 631 or 638 and permission of Instructor or Program Director.
In depth study and review of specialized current topics in auditing and attestation.

652. Taxation of Estates, Gifts and Trusts (3:3).
Pr. grade of B- or better in 420.
Principles and procedures involved in determining federal estate tax; tax planning using gifts and trusts.

655. Taxation of Corporations and Shareholders (3:3).
Pr. grade of B- or better in 420.
Federal taxation of business transactions affecting corporations and shareholders.

656. Taxation of Flow-Through Business Entities (3:3).
Pr. grade of B- or better in 420.
Federal taxation of business transactions affecting flow-through business entities, including partnerships, S corporations, limited liability companies and their owners.

688. Advanced Business Law (3:3).
Pr. MGT 330 or permission of Program Director.
Explores legal issues in contract and sales law, negotiable instruments, agency, and business associations and at the same time considers ethical and managerial issues involved when these legal issues arise.