Courses
Accounting
5001. Accounting for
Managerial and Investment Analysis and Planning (3
s.h.)
This course presents the concepts of financial and managerial
accounting with a "user" (investor or manager) orientation.
The course has three parts. The first part provides the accounting
cycle and the reporting process, with an emphasis on the valuation
bases and structure of the financial statements. The second
part focuses on the interpretation and analyses of the financial
statements, including analyses of cash flows and cross-sectional
and time-series trends in financial ratios. The role of managerial
accounting choices in determining the nature of financial reporting
and quality of earnings is also examined. The third part examines
the role of accounting information for managerial planning
and control. Costing for inventory and pricing, cost-volume-profit
analyses, and budgeting issues are covered.
Note: Implemented Fall 2005
5101. Financial Accounting
Theory (3 s.h.)
Prerequisite: Accounting 401 or Accounting
500 (Completed Fall 2005 or later).
Students who have taken intermediate accounting at the undergraduate
level should not enroll in this course.
This course provides intensive
study of
financial accounting theory and generally accepted accounting
principles. Areas emphasized are income measurement, valuation
of tangible and intangible assets, and accounting for liabilities
and shareholders` equity. Proper financial statement presentation
and disclosure covered in detail.
Note: Renumbered from Acct 0500 to Acct 0501 as of Fall 2005
5102. Advanced Financial
Accounting (3 s.h.)
Prerequisites: Accounting 401 OR Accounting
500 (Completed Fall 2005 or later)
AND
(Accounting 500 Completed prior to Fall 2005 ) OR (Acct 501Completed
Fall 2005 or later)
].
This course continues the study of financial accounting begun in Acct 501. Topics include: income tax allocation, pensions, leases, statement
of changes in financial position, inflation accounting, foreign
currency translation. Approximately one-half of course devoted
to business combinations.
Note: Renumbered from Acct 0501 to Acct 0502 as of Fall 2005
5107. Accounting for Third Party Reimbursements (3 s.h.)
Prerequisites: [Accounting 401 OR Accounting 500 (Completed Fall 2005 or later)
Concepts and structure of third-party payment environments are examined for their implications on healthcare institutions. Cost finding and analysis techniques for management application are emphasized. Relationships between rate setting and payment are also studied.
5111. Concepts and Analysis of Financial Statements (3 s.h.)
Prerequisites: Accounting 401 OR Accounting 500 (Completed Fall 2005 or later)
Analysis of business enterprise through financial statements,
concepts, and analysis of related data. Emphasis on the user's
point of view. Structured to maximize student's ability to
use and analyze financial statements.
5112. Federal Taxation (3 s.h.)
Prerequisites: Accounting 401 OR Accounting 500 (Completed Fall 2005 or later)
This course provides an introduction to the concepts and logic underlying federal income tax law. Emphasis is on the determination of income and allowable deductions for business entities (corporations, partnerships, sole proprietorships) and individuals. The course introduces tax planning concepts and includes the study of how taxation impacts business and personal decision making.
5121. Managerial Cost Accounting (3 s.h.)
Prerequisites: Accounting 401 OR Accounting 500 (Completed Fall 2005 or later)
AND
Prerequisite: Students who have taken cost
accounting at the undergraduate level should
not enroll in this course..
This course provides intensive study of the accounting information needs of internal
management. Both cost accumulation and cost control are examined.
5123. Auditing Theory
and Practice (3 s.h.)
Prerequisites: [Accounting 401 OR Accounting 500 (Completed Fall 2005 or later)
AND
Prerequisite: Accounting 500(Completed prior to Fall 2005), OR Acct 501 (Completed Fall 2005 or later)
OR Permission
of Instructor. .
In this course, students study professional
auditing standards and ethics, internal control, gathering
and documentation of audit evidence, a detailed analysis of
auditing procedures applied to major balance sheet and income
statement accounts, and the preparation of the auditor's report.
Statistical sampling and EDP concepts as they relate to auditing.
5182. Independent Study (1-6
s.h.)
Prerequisite: approval of the department.
Study in particular aspects of accounting under the direct
supervision of a graduate faculty member. No more than six
semester hours of independent study may be counted toward degree
requirements.
5190. Special Topics- Accounting (3 s.h.)
5802. Strategic Cost Analysis for Enterprise Management (3
s.h.)
Prerequisite: Limited to students matriculated
in the Executive M.B.A. program.
You'll advance your ability to use accounting principles and concepts to make better day-to-day business decisions as you examine cost behavior, variable margin, cost-volume-profit relationships, budgeting, break-even and incremental analysis. You'll also learn to use capital budgeting and discounted cash flows to determine the acceptability of investment alternatives from a cost/resource perspective. Your research projects and out-of-class assignment incorporate spreadsheet analyses and Internet resources.
9001 (0711). Interdisciplinary Accounting Resaerch
The seminar adopts a broad approach to research methods and is not limited to hypothesis testing and statistical analysis. Examines a general structure for methodology, which includes: problem finding as well as problem solving; generating theory as well as testing theory; different research strategies: opinion, empirical, archival and analytic research; criteria for selecting and evaluating research methods.
9002 (0712). Seminar in Financial Accounting Theory
The seminar focuses on current methodological issues in financial accounting research. In-depth analysis of empirical tests of financial accounting theories. Implications for future research are emphasized.
9003 (0713). Seminar in Resaerch Methods- Accounting
The seminar focuses on research methods in areas such as Auditing, Managerial Accounting, or Taxation, and may also include behavioral studies in these areas.
9090 (0714). Seminar - Special Topics in Accounting
This course is designed to investigate a variety of research methods in accounting. Students become familiar with critically reading and analyzing research methodologies used in different papers presented at the department workshops. Through this process, students learn to use what they had learned in previous course(s) and critically read and evaluate empirical research papers in theoretical and empirical areas.
9183. Directed Study
in Accounting (variable credit)
Prerequisite: permission of the department.
Supervised individual reading and research projects. (Often
associated with a seminar in which papers on a variety of topics
are presented.)
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Updated 9.2007