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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)


(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)

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)


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.)




Updated 9.2007