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 Accounting. Limited to two attempts. Equivalent to ACCT 204.
Recommended Prerequisite: ECON 103
Registration Restrictions:

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

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.Offered by Accounting. Limited to two attempts. Equivalent to ACCT 203.
Recommended Prerequisite: Cum GPA of 3.5 or higher and ECON 103
Registration Restrictions:

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.
Students will examine how economic transactions are measured and recorded in financial statements using generally accepted accounting principles to help users of accounting information to make financing, operating, and investing decisions for businesses. Students will also learn how the tax system impacts business decision making, how managers could use managerial accounting information to make operating and compensation decisions, and understand the importance of internal and external audits to business and capital markets. Notes: Students cannot receive credit for ACCT 301 and ACCT 303/ACCT 330. Costello College 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 academic advisor approval. Those who do not successfully complete this course within three attempts will be terminated from their concentration and will not be eligible to receive a degree from the Costello College of Business.Offered by Accounting. Limited to two attempts.
Recommended Prerequisite: BUS 103 and BUS 200 are strongly recommended.
Registration Restrictions:

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

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, Recitation
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. A third attempt requires Costello College of Business academic advisor approval.Offered by Accounting. Limited to two attempts.
Recommended Prerequisite: Degree status.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 315: Personal Financial Planning. 3 credits.
This is an elective course in the Financial Planning and Wealth Management concentration which reviews, defines and helps student evaluate personal financial decision. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 331: Intermediate Accounting I. 3 credits.
This is the first of the two-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. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 332: Intermediate Accounting II. 3 credits.
This is the second of the two-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. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 361: Accounting Analytics. 3 credits.
This course demonstrates how firms collect, store, and process financial and non-financial data into information used for decision-making within modern accounting information systems. The course focuses on (1) the data processing cycle and how relational databases are constructed to capture the data flowing through key business processes, (2) the importance of analytics and visualization in transforming transactional data into information useful for decision making, and (3) the role of internal controls in mitigating risks in relation to the above activities. Students are also introduced to the implications of cybersecurity and emerging technologies (e.g., blockchain, artificial intelligence, etc.) within the field of accounting. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

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 Accounting. Limited to two attempts.
Registration Restrictions:

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Registration Restrictions:

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

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 390: Introduction to Financial Planning and Wealth Management. 3 credits.
This course provides an introduction to the financial planning process for students interested in a career in financial planning and wealth management. Course topics include education, insurance, and retirement planning. The course also will cover professional responsibilities and regulations governing the financial services industry. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts. Equivalent to FNAN 390.
Registration Restrictions:

Required Prerequisites: (FNAN 303B- or L303) and ((ACCT 303C or L303) or (ACCT 330C, 330XS or L330)).
B- Requires minimum grade of B-.
C Requires minimum grade of C.
XS Requires minimum grade of XS.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

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

400 Level Courses

ACCT 408: Taxes Insurance and Risk Management. 3 credits.
This course provides a detailed look at tax issues that investors and businesses face. In addition, the class will focus on risk management strategies from the perspective of the business and individual and a detailed look at insurance and insurance products in full detail. The course also will cover professional responsibilities and regulations governing the financial services industry.Offered by Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: ((FNAN 303B-, 301B- or L303) and (ACCT 303C, 330C, 301C, L303, L330 or L301)).
B- Requires minimum grade of B-.
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 Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 311C or 311XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 332C or 332XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 351C or 351XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 351C or 351XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Mason Core: Mason Core (All)
Specialized Designation: Writing Intensive in Major
Registration Restrictions:

Required Prerequisites: ((ACCT 331C or 331XS) and (ACCT 361C or 361XS)).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Specialized Designation: Mason Impact.
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 Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 465: 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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: ((ACCT 303C or 303XS) and (ACCT 361C, 361XS, MIS 310C or 310XS)).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. Limited to two attempts.
Registration Restrictions:

Required Prerequisites: (ACCT 331C or 331XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. May be repeated within the degree for a maximum 6 credits.
Registration Restrictions:

Required Prerequisites: (ACCT 331C or 331XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Costello College 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 Costello College of Business Office of Career Services for internal eligibility requirements.Offered by Accounting. May be repeated within the degree for a maximum 6 credits.
Recommended Prerequisite: 75 credit hours
Registration Restrictions:

Required Prerequisites: (ACCT 330B-, 330XS or L330) or (ACCT 303B-, 303XS or L303).
B- Requires minimum grade of B-.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

Schedule Type: Internship
Grading:
This course is graded on the Undergraduate Regular scale.
ACCT 493: Financial Planning and Wealth Management Capstone. 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 a collaboration with an employer or a financial planning clinic in which they will create a financial plan for an actual client. A third attempt will require academic advisor approval.Offered by Accounting. May be repeated within the degree for a maximum 6 credits. Equivalent to FNAN 493.
Mason Core: Mason Core (All)
Specialized Designation: Writing Intensive in Major
Recommended Corequisite: FNAN 411
Registration Restrictions:

Required Prerequisites: ((ACCT 390C, FNAN 390XS or 390C) and ((FNAN 311C or 311XS) and (ACCT 351C or 351XS))).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

Non-Degree level students may not enroll.

Students with the Ineligible to take FPWM crses or terminated from BU major attributes 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 Accounting. May be repeated within the term for a maximum 6 credits.
Specialized Designation: Topic Varies
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 Ineligible to take FPWM crses or terminated from BU major attributes may not enroll.

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

500 Level Courses

ACCT 520: Fundamentals of Accounting. 3 credits.
This course will provide students with an understanding of the principles of financial and managerial accounting. Students will gain knowledge and skills needed to prepare the accounting information for external and internal users. Topics include: transactions analysis, the accounting cycle, financial statement analysis, revenue recognition and cost measurement, job costs accounting, analyzing cost-volume-profit relationships, standard costs and variances.Offered by Accounting. May not be repeated for credit.
Registration Restrictions:

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

Enrollment is limited to students with a major, minor, or concentration in Accounting or Accounting for Gov Contracts.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 531: Foundations of Financial Reporting I. 3 credits.
Students learn to analyze business transactions, record these events in the accounting system, and use this information to prepare GAAP financial statements for a corporation (the income statement, balance sheet, and statement of cash flows). GAAP Financial statements provide useful information for external capital providers: creditors (e.g., banks) and investors (stockholders). These statements report the operating, investing, and financing activities of a business and help external users make rational lending and investment decisions. This course examines business transactions affecting the balance sheet asset section and the related income statement revenues and expenses. All topics covered in this course are regularly tested on the Uniform CPA Exam (FAR section).Offered by Accounting. 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, Junior Plus, 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.
Students learn to analyze business transactions, record these events in the accounting system, and use this information to prepare GAAP financial statements for a corporation (the income statement, balance sheet, and statement of cash flows). GAAP Financial statements provide useful information for external capital providers: creditors (e.g., banks) and investors (stockholders). These statements report the operating, investing, and financing activities of a business and help external users make rational lending and investment decisions. Following on Acct 531, this course examines business transactions affecting the balance sheet liability and stockholders’ equity sections and the related income statement revenues and expenses. We also learn to prepare the statement of cash flows and to report accounting changes. All topics covered in this course are regularly tested on the Uniform CPA Exam (FAR section).Offered by Accounting. 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, Junior Plus, 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 Accounting. 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, Junior Plus, 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 Accounting. 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, Junior Plus, 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 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 311 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 621: GovCon Acquisition Regulations and Reporting. 3 credits.
This course will provide students with an understanding on the regulation governing government agency procurement contracts. Students will gain knowledge about various acquisition regulations and requirements applicable to government contracts.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.
Registration Restrictions:

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

Enrollment is limited to students with a major, minor, or concentration in Accounting, Accounting for Gov Contracts, Business Fundamentals or Government Contract Mgmt.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 623: Project Accounting and Cost Management. 3 credits.
This course will provide students with an understanding of the rules for government-wide procurement that have been designed to achieve uniformity and consistency in the cost accounting practices governing measurement, assignment, and allocation of costs to governments contracts. Students will learn project management techniques including budgeting, revenue recognition and cost allocations.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.
Registration Restrictions:

Required Prerequisite: ACCT 621B-.
B- Requires minimum grade of B-.

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

Enrollment is limited to students with a major, minor, or concentration in Accounting, Accounting for Gov Contracts, Business Fundamentals or Government Contract Mgmt.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 624: GovCon Business Systems and Control. 3 credits.
This course will provide students an understanding of web-based software and technology solutions used by businesses to manage project based contracts. Students will learn how to navigate various stand-alone or cloud based platforms like resource management, budgeting, timesheets billing, CRM, analytics and project accounting.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.
Registration Restrictions:

Required Prerequisite: ACCT 623B-.
B- Requires minimum grade of B-.

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

Enrollment is limited to students with a major, minor, or concentration in Accounting, Accounting for Gov Contracts, Business Fundamentals or Government Contract Mgmt.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 625: GovCon Audit and Compliance. 3 credits.
This course will provide students with an understanding of the audit and assurance requirements for government contracts.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.
Registration Restrictions:

Required Prerequisite: ACCT 624B-.
B- Requires minimum grade of B-.

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

Enrollment is limited to students with a major, minor, or concentration in Accounting or Accounting for Gov Contracts.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: (ACCT 332C or 332XS).
C Requires minimum grade of C.
XS Requires minimum grade of XS.

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 332 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit. Equivalent to GBUS 744, MBA 744.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 303 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 351 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 661: Advanced Accounting Analytics I. 3 credits.
This course provides an advanced study of how accounting analytics are employed to help solve business problems. The course focuses on the analytics mindset and the techniques used to extract, transform, analyze, and report / visualize accounting information in a manner that is useful for decision making. These techniques are applied using contemporary tools employed by accounting firms including Microsoft Excel, Alteryx, and Tableau. Emerging technologies including large language models (e.g., ChatGPT) are also introduced.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 361 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 665: Advanced Accounting Analytics II. 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 Accounting. May not be repeated for credit.
Registration Restrictions:

Required Prerequisites: (ACCT 661C, 661XS or 661XP).
C Requires minimum grade of C.
XS Requires minimum grade of XS.
XP Requires minimum grade of XP.

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

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

Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

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

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

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

Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 331 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 673: Advanced Accounting Information Systems. 3 credits.
This course studies the role of systems and technology in collecting, storing, and processing financial and nonfinancial data so that it can be transformed into information useful for decision making. The focus is on enterprise systems underlying business processes as well as corresponding risks and internal controls. Special attention is given to emerging risk areas (e.g., cybersecurity) and technologies (e.g., cloud computing and blockchain) relevant to accounting information systems.Offered by Accounting. May not be repeated for credit.
Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 361 For other graduate students: permission of MSA Director
Registration Restrictions:

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular 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 Accounting. 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, Junior Plus or Senior Plus.

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

Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. 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, Junior Plus or Senior Plus.

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

Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May be repeated within the term for a maximum 6 credits.
Specialized Designation: Topic Varies
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, Junior Plus or Senior Plus.

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. 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 students with a major, minor, or concentration in Accounting or Forensic Accounting.

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 702: Tax Practice, Procedure, and Research. 3 credits.
This course addresses tax professional responsibilities, ethics, tax research, tax penalties, practice before the IRS, tax policy, and other issues.Offered by Accounting. May not be repeated for credit.
Recommended Corequisite: ACCT 651
Registration Restrictions:

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 706: Partnership Taxation. 3 credits.
This course addresses concepts and principles of federal income taxation as they relate to partnerships and their partners. Emphasis is on researching specific fact situations to identify and apply appropriate law. Topics covered include the formation, basis, distributions, and terminations of partnerships, Limited Liability Corporations (LLCs), and Limited Liability Partnerships (LLPs).Offered by Accounting. May not be repeated for credit.
Registration Restrictions:

Required Prerequisite: ACCT 651C.
C Requires minimum grade of C.

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit. Equivalent to MBA 708.
Registration Restrictions:

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
Grading:
This course is graded on the Graduate Regular scale.
ACCT 712: Special Topics in Taxation. 3 credits.
This course provides selective analysis of current tax topics addressing important issues in contemporary tax practice. The course will cover two or three major topics.Offered by Accounting. May not be repeated for credit.
Specialized Designation: Topic Varies
Registration Restrictions:

Required Prerequisite: ACCT 651C.
C Requires minimum grade of C.

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

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

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. 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, Forensic Accounting or Government Accounting.

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

Schedule Type: Lecture
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 Accounting. May not be repeated for credit.
Recommended Prerequisite: ACCT 665
Registration Restrictions:

Required Prerequisite: ACCT 661B-.
B- Requires minimum grade of B-.

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

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

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Registration Restrictions:

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

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: ACCT 665
Registration Restrictions:

Required Prerequisite: ACCT 661B-.
B- Requires minimum grade of B-.

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

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 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 Accounting. 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 students with a major, minor, or concentration in Accounting.

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees 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 Accounting. May not be repeated for credit.
Recommended Prerequisite: Permission of Program Director.
Registration Restrictions:

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

Enrollment is limited to Graduate level students.

Students in a Non-Degree Post-Baccalaureate or Non-Degree Undergraduate degrees may not enroll.

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