Courses
Accounting
0500. 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
0501. 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
0502. 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
0511. 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.
0521. 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.
0523. 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.
0551. 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.
0571. 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.
0594. Special Topics-
Accounting (3 s.h.)
0598. 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.
0599. 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.
0800. Financial Accounting (3
s.h.)
Prerequisite: Limited to students matriculated
in the Executive M.B.A. program.
Learn the basic concepts of accounting and financial reporting
and how this information is utilized by a manager. Practical
considerations occurring in everyday business operations are
stressed. Theories of revenue recognition, inventory valuation,
intangible assets, and reporting for leases are discussed
0804. Managerial Accounting
for Business Decision Making (3
s.h.)
Prerequisite: Limited to students matriculated
in the Executive M.B.A. program.
Utilize accounting principles and concepts to make better day-to-day
business decisions. Cost behavior, variable margin, cost-volume-profit
relationships are examined along with budgeting, break-even,
and incremental analysis in today's business decision making
environment.
0896. Directed Study
in Accounting (variablecredit
s.h.)
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.)
0897. Directed Study
in Accounting (variablecredit
s.h.)
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.)
0898. Directed Study
in Accounting (variablecredit
s.h.)
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.)
0899. Directed Study
in Accounting (variablecredit
s.h.)
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.)