This is an archived copy of the 2019-2020 catalog. To access the most recent version of the catalog, please visit http://catalog.gmu.edu.

ACCT Course Schedule

200 Level Courses

ACCT 203: Survey of Accounting. 3 credits.
Introduction to financial and managerial accounting. Financial accounting from viewpoint of those who prepare and use financial information. Financial accounting topics include recording financial transaction, creating financial statements, the study of cash and internal controls. Managerial accounting topics include introduction to job order costing, breakeven analysis, standard costs and variances and short term decision making. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts. Equivalent to ACCT 204.
Registration Restrictions:

Required Prerequisite: ECON 103C.
C Requires minimum grade of C.

Schedule Type: Lecture, Recitation
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 204: Honors Survey of Accounting. 3 credits.
Introduction to financial and managerial accounting. Financial accounting from viewpoint of those who prepare & use financial information. Financial accounting topics include recording financial transaction, creating financial statements, the study of cash and internal controls. Managerial accounting topics include introduction to job order costing, breakeven analysis, standard costs and variances and short term decision making. Project on a global corporation is conducted to reinforce accounting concepts. Offered by School of Business. Limited to two attempts. Equivalent to ACCT 203.
Recommended Prerequisite: Cum GPA of 3.5 or higher
Registration Restrictions:

Required Prerequisite: (ECON 103B).
B Requires minimum grade of B.

Enrollment limited to students with the Honors College (Business)., Honors College (STEM). or Honors College. attributes.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.

300 Level Courses

ACCT 303: Accounting for Decision Making. 3 credits.
Examines accounting from the viewpoint of managers and users of accounting information including using financial statement information to make financing, operating, and investing decisions, recognizing how tax system and body of tax law impacts business decision making, using managerial accounting information to make operating and compensation decisions, and understanding importance of internal and external audits to business and capital markets. Notes: Students cannot receive credit for ACCT 301 and ACCT 303/ACCT 330. School of Business students will not be permitted to make more than three attempts to achieve a C or higher in ACCT 303. The third attempt requires School of Business academic advisor approval. Those who do not successfully complete this course within three attempts will be terminated from their major and will not be eligible to receive a degree from the School of Business. Offered by School of Business. Limited to two attempts.
Recommended Prerequisite: BUS 103 and BUS 200 are strongly recommended.
Registration Restrictions:

Required Prerequisites: (ACCT 203C, U203, 204C or U204) and (BUS 210C or U210) and (MATH 108C, U108, 113C, U113, 114C, U114, HNRT 225C or U225).
C Requires minimum grade of C.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 311: Managerial and Cost Accounting. 3 credits.
Develops skills in identifying business processes, transforming data into useful information, and making managerial decisions. Designed for students in all areas of management, especially those whose career aims include cost management. Topics include analyzing and managing costs, developing cost systems that facilitate decision making, identifying opportunities for improving business process, creating financial and operating budgets for planning and control, and developing measures to assess performance. Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities. A third attempt requires School of Business academic advisor approval. Offered by School of Business. Limited to two attempts.
Recommended Prerequisite: Degree status.
Registration Restrictions:

Required Prerequisites: ACCT 301C, 330C, L301 or L330.
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 320: Introduction to Government Accounting. 3 credits.
Introductory course focusing on the financial reporting environment of government entities and financial reporting issues. Topics include introduction to government accounting framework; government financial reporting; government budgetary process; government cost accounting concepts and impact of government financial accounting on government policy setting. Due to presentation and application of course material, course only open to students enrolled in the School of Business. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: ACCT 303C or L303.
C Requires minimum grade of C.

Enrollment limited to students in the School of Business college.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 330: Financial Accounting I. 3 credits.
This is the first of the three-course financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements, including preparing financial statements to reflect financing, operating, and investing decisions of the firm and using financial statement information to make financing, operating and investing decisions for the firm. Notes: ACCT 330 is required for all School of Business Accounting and Finance majors. School of Business students will not be permitted to make more than three attempts to achieve a C or higher in ACCT 330. The third attempt requires School of Business academic advisor approval. Those who do not successfully complete this course within three attempts will be terminated from their major. For more information about this, see the "Termination from the Major'' section under Academic Policies. Offered by School of Business. Limited to two attempts.
Recommended Prerequisite: BUS 103 and BUS 200 are strongly recommended.
Registration Restrictions:

Required Prerequisites: (ACCT 203C, U203, 204C or U204) and (BUS 210C or U210) and (MATH 108C, U108C, 113C, U113, 114C, U114, HNRT 225C or U225).
C Requires minimum grade of C.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 331: Financial Accounting II. 3 credits.
This is the second of the three-course financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements, including preparing financial statements to reflect financing, operating, and investing decisions of the firm and using financial statement information to make financing, operating and investing decisions for the firm. Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 301C or L301) or (ACCT 330C or L330).
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 332: Financial Accounting III. 3 credits.
This is the third of the three-course financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements, including preparing financial statements to reflect financing, operating, and investing decisions of the firm and using financial statement information to make financing, operating and investing decisions for the firm. Continuation of ACCT 331. Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: ACCT 331C and (FNAN 301C, L301, 303C or L303).
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 351: Taxation and Managerial Decision Making. 3 credits.
Introduction to fundamental topics in taxation using a business-entities approach. Specific topics include gross income, deductions, losses, and property transactions. The course emphasizes the identification of planning and compliance issues and the application of tax law to resolve those issues. Both tax and non-tax factors affecting decision making are considered. Mid-term and final exams may be scheduled on Saturdays for this class. The number of class sessions will be modified to compensate for mid-term examination time. Accommodations will be made for religious conflicts, Saturday classes, and certain official university activities. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 301C or L301) or (ACCT 303C or L303) or (ACCT 330C or L330).
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 361: Accounting Analytics. 3 credits.
This course involves the collection, storage, and processing of financial and non-financial data used to report information to internal and external users. The focus is on relational database systems to capture the business processes of an organization and the internal controls embedded in those processes. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 301C, L301, 303C, L303, 330C or L330) and (MIS 301C, L301, 303C or L303).
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 362: Advanced Accounting Analytics. 3 credits.
This course presents advanced topics in analytics used in the accounting and finance professions. The course focuses on the development of skills required to analyze data captured in enterprise resource planning (ERP) systems – the type of data most often used by accountants – and the exploration and presentation of data for decision making. The topics include a continuation of business process knowledge and advanced skills in data visualization and analysis introduced in ACCT 361. Emerging issues in the accounting and finance professions are also introduced, such as blockchain technology and distributed databases and ledgers. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: ACCT 361C.
C Requires minimum grade of C.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 370: International Accounting. 3 credits.
International Accounting is study of entity reported as multinational company or entity whose reporting obligations to stakeholders are located in a different country. Course focuses on effects of financial reporting, managerial planning and control, international taxation, and international financial statement analysis on multinational reporting entity, and as the convergence of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: ACCT 301C, 303C, 330C, L301, L303, L330, 301T, 303T or 330T.
C Requires minimum grade of C.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 372: Financial Statement Analysis. 3 credits.
Detailed overview of financial statement analysis by users of financial statements. Students learn about common features of mandatory and voluntary accounting disclosures, behaviors and interactions among different users of financial statement information. Primary focus is analysis of financial statement information in body of financial statements and footnotes, and implications of those disclosures for firm valuation, fraud prediction, taxation, and governance. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 301C or 303C) or ACCT 330C.
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.

400 Level Courses

ACCT 411: Advanced Managerial Accounting. 3 credits.
Managerial uses of accounting information in planning, controlling, motivating, and decision making. Emphasizes quantitative and behavioral aspects of managerial accounting. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: (ACCT 311C).
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 433: Advanced Financial Accounting. 3 credits.
Focuses on advanced topics in financial accounting. Students study accounting business combinations, preparation of consolidated financial statements, accounting for foreign currency transactions, translation and remeasurement of foreign currency financial statements, partnership accounting, interim and segment reporting, and Securities and Exchange Commission reporting issues. International Financial Reporting Standards (IFRS) are discussed. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: ACCT 332C.
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 441: Estate Planning. 3 credits.
Students will learn to plan efficient and effective wealth transfers to meet clients’ goals. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: ACCT 351C.
C Requires minimum grade of C.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 451: Advanced Federal Taxation. 3 credits.
Federal taxation of corporations, partnerships, fiduciaries, and gratuitous transfers. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: (ACCT 351C).
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 461: Assurance and Audit Services. 3 credits.
Introduction to audit and other assurance services' objectives, theory, and practices. Focuses on developing skills for interpreting business strategies and identifying related business risks, describing internal control solutions to those risks, identifying evidential sources, providing assurance about those risks and controls, and designing strategies to provide assurance services about the reliability of business information. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Specialized Designation: Writing Intensive in Major
Registration Restrictions:

Required Prerequisites: ACCT 331C and 361C.
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 462: Honors Seminar in Accounting. 3 credits.
An in-depth study and analysis of contemporary developments and topics of interest in accounting. Enrollment in this course is limited and competitive. Notes: The topics and format will vary. Enrollment in this course is limited and competitive. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Specialized Designation: Scholarly Inquiry.
Recommended Prerequisite: Accounting major, senior standing, permission of instructor.
Registration Restrictions:

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 472: Government and Not-for-Profit Accounting. 3 credits.
Introduction to accounting for nonbusiness organizations. Emphasizes accounting issues unique to these entities, including non-exchange transactions and lack of ownership interest. Includes accounting and reporting for state and local governments, charitable organizations, and the federal government. A third attempt will require academic advisor approval. Offered by School of Business. Limited to two attempts.
Registration Restrictions:

Required Prerequisite: ACCT 331C.
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 491: Seminar in Accounting. 3 credits.
Advanced study of accounting concepts and selected topics. A third attempt will require academic advisor approval. Offered by School of Business. May be repeated within the degree for a maximum 6 credits.
Registration Restrictions:

Required Prerequisite: ACCT 331C.
C Requires minimum grade of C.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Seminar
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 492: Internship in Accounting. 3 credits.
Opportunity to gain practical, professional experience in conjunction with academic development. An internship is an important part of academic and career preparation. May be used as elective credit, but may not be repeated. Notes: No more than 6 credits of School of Business internship coursework (BUS 492 or ACCT 492) can be applied towards a student's 120 (BU) degree applicable credits. Students must receive departmental approval in order to register for this course; please contact the School of Business Office of Career Services for internal eligibility requirements. Offered by School of Business. May be repeated within the degree for a maximum 6 credits. Equivalent to BUS 492, FNAN 492, MGMT 492, MIS 492, MKTG 492, OM 492, OSCM 492.
Recommended Prerequisite: 75 credit hours
Registration Restrictions:

Required Prerequisites: ACCT 330B- or L330.
B- Requires minimum grade of B-.

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Internship
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 493: Financial Planning Capstone Internship. 3 credits.
Financial planners need unique skills and knowledge to successfully serve clients. Students will learn the cognition and decision-making of clients and planners, the techniques to facilitate effective counsel, and the planners' professional responsibilities including those of the CFP(c) Board. Students will apply their knowledge through an internship in which they will create a financial plan for an actual client. Offered by School of Business. May be repeated within the degree for a maximum 6 credits. Equivalent to FNAN 493.
Recommended Corequisite: FNAN 411
Registration Restrictions:

Required Prerequisites: FNAN 390C, 311C, ACCT 351C and 441C.
C Requires minimum grade of C.

Enrollment limited to students with a class of Senior Plus or Senior.

Non-Degree level students may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 499: Independent Study. 1-3 credits.
Research and analysis of selected problems or topics in accounting. Notes: Must be arranged with an instructor, and students must receive written approval from the associate dean for undergraduate programs before registration. Written report required. May be repeated if topics vary. Offered by School of Business. May be repeated within the term for a maximum 6 credits.
Recommended Prerequisite: 9 hours in upper-level accounting courses.
Registration Restrictions:

Students with a class of Freshman or Sophomore may not enroll.

Non-Degree or Washington Consortium level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Independent Study
Grading:
This course is graded on the Undergraduate Regular scale.

500 Level Courses

ACCT 531: Foundations of Financial Reporting I. 3 credits.
Upon completing course students will be knowledgeable about global business and trade as it applies to international financial reporting standards. Students will be capable of recording, analyzing, interpreting, and communicating financial and non-financial information for users of such information in accordance with applicable professional authoritative literature. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: ACCT 301 or BMGT 613, or equivalent with grade of B- or higher or permission of program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Enrollment limited to students in a Master of Science degree.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 532: Foundations of Financial Reporting II. 3 credits.
Upon completing course students will be knowledgeable about global business and trade as it applies to international financial reporting standards. Students explore topics including: current liabilities and contingencies, bonds and long term notes, leases, accounting for income taxes, pensions, shareholder's equity and share based compensation. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: ACCT 331, ACCT 531, or equivalent and FNAN 301, BMGT 643 or equivalent, both with a grade of B- or higher or permission of program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Enrollment limited to students in a Master of Science degree.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 551: Foundations of Taxation of Business Entities. 3 credits.
The objective of this course is to build a sound conceptual and technical foundation for the study of federal income taxation that provides students with the tools necessary to stay current with the ever-changing tax law. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Permission of program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Enrollment limited to students in a Master of Science degree.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 561: Foundations of Assurance Services. 3 credits.
The course focuses on planning, performing and reporting on an audit of financial statements conducted in accordance with U.S. generally accepted auditing standards (U.S. GAAS). It also introduces the public accounting profession and the services CPAs provide. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: ACCT 331 or ACCT 531 with a B- or better or permission of MSA Program Director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Enrollment limited to students in a Master of Science degree.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.

600 Level Courses

ACCT 601: Online MSA Orientation Course. 0 credits.
The main objective of this course is to help students understand program expectations and time commitment and prepare themselves for online communication and technology requirements necessary to successfully complete their online MSA degree. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Enrollment in the online MSA program or permission of the MSA academic director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Seminar
Grading:
This course is graded on the Graduate Special scale.
ACCT 611: Advanced Issues in Managerial Accounting. 3 credits.
Examines the firm's planning and control decisions that require a more sophisticated approach than the rule-of-thumb procedures advocated for traditional cost accounting problems. Students will work with real-world issues and problems and apply the appropriate analytical model to develop relevant management accounting treatments. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 630: Advanced Financial Accounting. 3 credits.
This course covers advanced topics in financial accounting like business combinations and preparation of consolidated financial statements. Students are also introduced to specialized accounting issues related to partnerships and segment reporting. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting, Business Administration or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 633: Advanced Issues in Financial Reporting. 3 credits.
Students will gain knowledge and skills used in the interpretation of complex corporate financial accounting issues and in the preparation of complex financial statements. Topics include acquisitions, consolidations, derivatives, segment reporting, partnerships, and SEC reporting. Students also will learn to conduct research using the FASB Accounting Standards Codification to resolve ambiguous reporting issues. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Permission of MSA Director if not already enrolled in the MSA program.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major, minor, or concentration in Accounting or Business Administration.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 636: Fraud Examination. 3 credits.
Introduces strategies and techniques for fraud prevention and detection. Focuses on financial fraud such as bribery, contract rigging and kickbacks, embezzlement, fraudulent financial reporting, payroll fraud, and misappropriation of inventory and other assets. Several real-life cases and examples will be used to illustrate how to detect and prevent fraud. Offered by School of Business. May not be repeated for credit. Equivalent to MBA 744.
Recommended Prerequisite: Admission to MSA program or permission of program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 641: Estate Planning. 3 credits.
Students will learn to plan efficient and effective wealth transfers to meet clients' goals. Topics include transfers of property outright or with trusts, wills, and powers of appointment; use of the marital deduction; valuation of assets; and buy-sell agreements. Students will learn differences in planning for citizens and non-citizen as well as traditional and non-traditional families. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Enrollment limited to students with a class of Graduate or Non-Degree.

Enrollment is limited to students with a major in Accounting.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 651: Advanced Issues in Taxation. 3 credits.
Examines the application of the federal income tax law to C-corporations, S-corporations, and partnerships. Topics will include the formation, operations, and dissolutions of such entities. Students will read and apply primary tax authorities to client fact patterns and engage in significant professional research and writing. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Admission to the MSA program or permission of the program director. ACCT 351 or equivalent.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 661: Accounting Analytics. 3 credits.
Offered by School of Business. May not be repeated for credit.
Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 665: Advanced Accounting Analytics. 3 credits.
This course presents advanced topics in analytics used in business professions. The course focuses on the development of skills required to analyze data captured in enterprise resource planning (ERP) systems – the type of data most often used by business professionals – and the exploration and presentation of data for decision-making. The topics include a continuation of business process knowledge and advanced skills in data visualization and analysis. Emerging issues in business are also introduced, such as blockchain technology and distributed databases and ledgers. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 661B- or 361C.
B- Requires minimum grade of B-.
C Requires minimum grade of C.

Enrollment limited to students with a class of Advanced to Candidacy, Graduate or Senior Plus.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 670: International Accounting. 3 credits.
International Accounting is study of entity reported as multinational company or entity whose reporting obligations to stakeholders are located in a different country. Course focuses on effects of financial reporting, managerial planning and control, international taxation, and international financial statement analysis on multinational reporting entity, and as the convergence of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: BUS 200C, ACCT 303C, 330C or FNAN 303C.
C Requires minimum grade of C.

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 671: Managing Data Quality and Integrity. 3 credits.
This course provides students with the current techniques used by business professionals to manage and improve data quality for later analysis and use in managerial decision making. The course focuses on the development of the skills required to collect and extract data and validate data integrity. The topics covered include data extraction, data transformation, data cleansing, data classification, and data automation. Further, the course introduces students to the topics of data warehousing and advances their knowledge of data mining techniques. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 661B-, 361C or MIS 310C.
B- Requires minimum grade of B-.
C Requires minimum grade of C.

Enrollment limited to students with a class of Advanced to Candidacy, Graduate or Senior Plus.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 672: Governmental and Nonprofit Accounting. 3 credits.
Accounting and Reporting for non-business organizations. Emphasizes accounting issues unique to these entities, including non-exchange transactions and lack of ownership interest. Includes accounting and reporting for state and local governments, nongovernment organizations, and the federal government. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 690: Professional Accounting Colloquium. 3 credits.
The Professional Accounting Colloquium is designed to give graduate accounting students the opportunity to identify, develop, and improve professional skills and attributes critical to success in the accounting profession. Students will gain an understanding of these professional accounting skills and attributes from both a theoretical and applied perspective. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Special scale.
ACCT 695: Graduate Field Experience. 1-3 credits.
This course provides a framework for approaching, successfully completing, and reflecting upon a professional field experience in accounting. The course is designed for students who will complete semester long internship in the field of accounting either in public accounting or in industry. Offered by School of Business. May be repeated within the degree for a maximum 3 credits.
Recommended Prerequisite: Permission of MSA Program Director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or Forensic Accounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Internship
Grading:
This course is graded on the Graduate Regular scale.
ACCT 696: Directed Studies in Accounting. 1-3 credits.
Approval by faculty member and program director required prior to registration. Studies specialized topics in business not otherwise available in the curriculum. Offered by School of Business. May be repeated within the degree for a maximum 3 credits.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Independent Study
Grading:
This course is graded on the Graduate Regular scale.
ACCT 697: Special Topics in Accounting. 1-3 credits.
Sections established as necessary to focus on various topical issues that emerge in practice of accounting. Offered by School of Business. May be repeated within the term for a maximum 6 credits.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Non-Degree or Senior Plus.

Enrollment is limited to Graduate, Non-Degree or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Special scale.

700 Level Courses

ACCT 701: Business Valuation. 3 credits.
Provides hands-on-experience in financial statement analysis and valuation. Takes an accounting-based valuation perspective and offers a comprehensive framework for analyzing financial statements consisting of (a) Business Strategy, (b) Accounting Analysis, (c) Financial Analysis, and (d) Prospective Analysis and Valuation. Offered by School of Business. May not be repeated for credit. Equivalent to MBA 701.
Recommended Prerequisite: Admission to the MSA program or permission of instructor. Grade of B or better in MBA 613.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 708: Taxes and Business Strategy. 3 credits.
Provides a framework for making managerial decisions in a global tax environment. Examines business decisions such as location of facilities, employee compensation, mergers and acquisitions, capital and asset structure, and business form. Focuses on tax planning concepts and the effect of taxes on business decisions. Offered by School of Business. May not be repeated for credit. Equivalent to MBA 708.
Recommended Prerequisite: Admission to the MSA program or permission of instructor. Completion of MBA core requirements.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 737: Fraud and the Law. 3 credits.
Provides an overview of US legal system including law-making process, structure of court system, and how frauds are brought to trial, prosecuted and resolved. Explores common fraud statutes used to penalize wrongdoers. Course will examine evidentiary rules including types of evidence, hearsay, impeachment and privileges. Highlight the legal requirements for serving as an expert witness and testifying in court. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 738: Advanced Topics in Fraud. 3 credits.
Course will cover advanced topics in forensic accounting. The focus will be on contemporary issues in fraud. Examples of topics include litigation support, money laundering, consumer fraud, bankruptcy, divorce and tax fraud, fraud in e-commerce, insurance fraud and mortgage fraud. The course will provide a comprehensive look at fraud investigation. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 636C or MBA 744C.
C Requires minimum grade of C.

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 741: Information Technology Auditing. 3 credits.
Introduces methodologies to assess security and control issues concerning accounting and other information systems. Key feature of course is applying computer-assisted audit tools and techniques to test effectiveness of application controls. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Permission of program director if not already admitted to MSA or MBA program.
Registration Restrictions:

Enrollment is limited to students with a major in Accounting or Business Administration.

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 742: Governance and Ethics. 3 credits.
Focuses on developing understanding of corporate governance issues and ethical decision making. Topics include examination of internal and external international governance issues, and ethical analysis in current business environment. Offered by School of Business. May not be repeated for credit. Equivalent to MBA 742.
Recommended Prerequisite: Permission of program director if not already admitted to MSA or MBA program.
Registration Restrictions:

Enrollment is limited to students with a major in Accounting, Business Administration or Government Accounting.

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 743: Corporate Financial Reporting. 3 credits.
Addresses contemporary issues in corporate financial reporting. Focuses on role of financial reporting in providing decision-useful information to participants of capital market, and theoretical and empirical assessments of its performance. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Permission of program director if not already admitted to MSA or MBA program.
Registration Restrictions:

Enrollment is limited to students with a major in Accounting or Business Administration.

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Seminar
Grading:
This course is graded on the Graduate Regular scale.
ACCT 771: Audit Analytics. 3 credits.
This course prepares students to enter a rapidly changing audit environment. The course provides students with current techniques used by accounting and finance professionals to improve audit efficiency and effectiveness through data analytics. The topics covered include auditing through information systems, continuous auditing, automated audit procedures, and artificial intelligence to support judgment and decision-making. Emerging issues that impact the audit function are also covered, such as blockchain technologies, information assets and digital currencies. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 665B- or 671B-.
B- Requires minimum grade of B-.

Enrollment limited to students with a class of Advanced to Candidacy, Graduate or Senior Plus.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 772: Federal Accounting and Reporting. 3 credits.
Designed to give graduate students the opportunity to learn about accounting and reporting issues facing government accounting professionals. The course discusses the differences between the federal sector and other sectors, and the integral use of budgetary accounting versus the more traditional financial accounting. Students will learn about federal reporting at both the agency and government-wide level, be introduced to innovative reporting practices in the federal government and will build critical writing and reporting skills. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 672C or 472C.
C Requires minimum grade of C.

Enrollment limited to students with a class of Graduate or Non-Degree.

Enrollment is limited to students with a major in Accounting.

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 781: Tax Analytics. 3 credits.
This course prepares accounting students to be effective tax leaders. It focuses on emerging issues in tax analytics using case studies and applied technologies. The topics include extracting and analyzing tax data for risk analysis, tax strategy, transfer pricing, artificial intelligence, and technology automation related to the tax function. Emerging issues that impact the tax profession are also covered, such as blockchain technologies, information assets and digital currencies. Offered by School of Business. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: ACCT 665B- and 671B-.
B- Requires minimum grade of B-.

Enrollment is limited to students with a major in Accounting Analytics or Accounting.

Enrollment limited to students in a Graduate Certificate or Master of Science degrees.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 792: Seminar in Accounting. 3 credits.
Selective analysis of topics addressing important issues in contemporary accounting practice. Discussion of two or three major topics. Offered by School of Business. May be repeated within the term for a maximum 6 credits.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Seminar
Grading:
This course is graded on the Graduate Regular scale.
ACCT 795: Global Accounting Environment. 3 credits.
Examines the activities of accounting firms competing in the global business environment. Students will observe these activities in residency and study the decision-making processes of international accounting firms to develop an understanding of the regulatory environment of global accounting. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Admission to the MSA program or permission of the program director.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 796: Independent Studies/Directed Readings. 1-3 credits.
Research and analysis of selected problems or topics in accounting not otherwise available in curriculum. Notes: Approval of faculty member and program director required. Offered by School of Business. May not be repeated for credit.
Recommended Prerequisite: Permission of Program Director.
Registration Restrictions:

Enrollment is limited to Graduate or Non-Degree level students.

Students in a Non-Degree Undergraduate degree may not enroll.

Schedule Type: Independent Study
Grading:
This course is graded on the Graduate Regular scale.