Course Descriptions - Accounting

ACC 430: Financial Accounting Theory

This course is a study of the theoretical and conceptual foundations of financial reporting standards, including an overview of the development of financial accounting and the environment in which it operates. Current accounting practices are analyzed and evaluated in the context of the theoretical framework. Prerequisite: 18 semester hours of accounting including ACC 232 (Intermediate Accounting II).

ACC 431: Current Issues In Accounting

A variable content course giving consideration to current issues and/or controversies in the theory and practice of accounting. Students will investigate independently and as a group problems of special interest in various aspects of accounting. Prerequisite: 18 semester hours of accounting including ACC 232 (Intermediate Accounting II).

ACC 434: Federal Taxes and Management Decisions

The primary objective of this course is to familiarize graduate business students with the important tax consequences that result from many common business transactions. Unlike many undergraduate tax courses, this course does not focus on detailed tax provisions, but rather on how taxes affect decision-making. Federal tax policy issues are also addressed. Prerequisite: FIL 440 and ACC 450 or equivalents. An extensive accounting background is not required.

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ACC 435: Auditing Issues and Cases

Application of current auditing standards to auditing cases emphasizing decision-making under uncertainty and effective communication skills. Consideration is given to ethical issues facing accountants, current auditing theory, application of current accounting standards to auditing cases, international accounting standards, international auditing guidelines and statements, and current issues related to the practice of auditing. Prerequisite: 18 semester hours of accounting including ACC 232 (Intermediate Accounting II) and 235 (Auditing).

ACC 439: Managerial Accounting

Theory In-depth investigation of theories that underlie current managerial accounting practice. Heavy emphasis on the impact of research on the development of modern cost techniques. Prerequisite: 18 semester hours of accounting including ACC 230 (Managerial Accounting), or equivalent.

ACC 472: The Professional Accountant as a Manager of Information Systems

The objective of this course is to cover the concepts an accountant needs in the role as a manager of information systems. Prerequisites: ACC 261 and 263 or equivalent.

ACC 482: Business Information Systems Consulting

The primary goal of this course is to allow the student to comprehend and explore the significant issues facing a business information systems consultant. The course is organized around three central themes: developing and analyzing e-business systems, customizing and deploying ERP systems, and IS project management. Through the use of cases and oral and written presentations, the course allows the student to integrate, apply, and expand system analysis and design skills, program development skills, business organizational structure and management knowledge, and the critical success factors of systems integrators. Prerequisite: ACC 468.

ACC 489.07: Financial Statement Analysis

This course provides you with a systematic framework for business analysis and equity valuation using financial statement data and demonstrates how to apply this framework to a variety of investment, lending, and reporting decisions. The course is designed to improve your ability to assess a firm's financial performance to date through analysis of its financial statements and accounting policies, forecast the firm's future performance, and estimate the firm's intrinsic value implied by your forecasts. The course also integrates recent forecasting and valuation findings from academic research. The student should leave the course with the ability to generate reasonably accurate (or at least logically consistent) forecasts of a firm's future financial performance, including revenues, earnings and free cash flows. The class also presents all the major valuation models in a unified framework so the student should be facile in moving between discounted cash flow models, residual income models and models based on market multiples such as price-earnings ratio and the market to book ratio. Prerequisites: ACC 231 and 232 or equivalent, or consent of department chair.