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Course Descriptions

Accounting (ACC)                    Course Schedules

ACC 501 Advanced Accounting 3(3-0) F, Sp, Su
Intercorporate investments and consolidated statements, purchases and pooling of interests, segment reporting, interim reporting, partnerships, foreign operations, and fund accounting. Prerequisites: completion of ACC 301 and ACC 302 with average of 2.65 GPA for both courses or permission of chairperson; 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 511 Federal Income Tax II 3(3-0) F, Sp
Formation, operation, distributions, redemption, dissolution, and liquidation of corporations, partnerships, Subchapter S corporations and personal holding companies; accumulated earnings tax; tax shelter investments. Prerequisites: ACC 311 or its equivalent, 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 512 Tax Research and Administration 3(3-0) D
A study of the sources of tax law, professional tax research techniques, IRS procedures used to administer the tax system, and professional tax practice standards. Prerequisites: ACC 311 or its equivalent, 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor.

ACC 517 Federal Estate and Gift Taxation 3(3-0) D
Concentrated study of federal taxation of death transfers and gratuitous lifetime transfers including preparation of decedent’s final income tax return. Prerequisites: 56 semester hours completed, and admission to Professional Business Studies or listed on signed major or minor.

ACC 521 Managerial Cost Control and Analysis 3(3-0) F
Principles and techniques of accounting data analysis and profit planning, measurement, evaluation, and control for management. Prerequisites: ACC 321, MGT 340, and 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 524 Budgeting: Planning and Control 3(3-0) D
Intensive study of budgeting for both profit and non-profit organizations. Prerequisites: ACC 321, FIN 332, 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 531 Auditing and Assurance Services 3(3-0) F, Sp, Su
A study of assurance services offered by professional services firms with major emphasis on the traditional auditing concepts and procedures. Prerequisites: signed major authorization in accounting; completion or concurrent enrollment in ACC 370; 56 semester hours completed; admission to Professional Business Studies or listed on signed major or minor.

ACC 533 Auditing Procedures and Statistical Sampling 3(3-0) D
Auditing programs, work paper techniques, procedures, and statistical sampling. Prerequisites: ACC 531 with a grade of B- or better and BIS 221; 56 semester hours completed; admission to Professional Business Studies, or listed on signed major or minor.

ACC 535 EDP Auditing and Control 3(3-0) D
EDP auditing including controls, applications, software, systems, and service center records. Prerequisites: ACC 531, BIS 221, 56 semester hours completed and admission to Professional Business Studies, or listed on signed major or minor.

ACC 543 Fund Accounting 3(3-0) F, Sp
Accounting principles and procedures for governmental units and various non-profit organizations. Prerequisite: ACC 302 and permission of instructor, 56 semester hours completed and admission to Professional Business Studies, or listed on signed major or minor.

ACC 550 Internal Auditing 3(3-0) D
Emphasis on internal auditing as an internal control. Standards, ethics, concepts, techniques, and reporting practices relevant to financial, compliance and operational auditing. Prerequisites: signed accounting major or minor, or permission of instructor, 56 hours completed, and admission to Professional Business Studies, or listed on signed major or minor.

ACC 570 Strategic Accounting System Development and Implementation 3(3-0) D
The strategic design and implementation of accounting systems for competitive advantage. Topics include enterprise resource planning, business process re-engineering, change management and semantic object modeling. Prerequisites: ACC 301, ACC 302, ACC 321, ACC 370; 56 semester hours completed; and admission to Professional Business Studies; or listed on signed major or minor; or graduate students, permission of the MBA Director.

ACC 597 Special Topics in Accounting 1-3(Spec) D
Advanced topics in accounting. Prerequisites: permission of instructor, 56 semester hours completed and admission to Professional Business Studies or listed on signed major or minor.

ACC 605 Accounting Theory I 3(3-0) D
Various theories of income measurement and asset valuation. Roles of policy making bodies in formulating accounting and reporting standards. Basic objectives and elements of financial statements. Prerequisite: ACC 501 or concurrent enrollment in ACC 501.

ACC 689 Accounting Internship/Co-Op 3(Spec) F, Sp, Su
Full time, on-the-job work experience for one semester in industry, government, or public accounting arranged through departmental internship supervisor. A research paper relating to the student’s work experience obtained on the internship is required. CR/NC only. Prerequisites: 12 hours of accounting, overall GPA of 3.2, accounting GPA of 3.2, acceptance by program supervisor.

ACC 711 Tax Seminar 3(3-0) D
Development of tax principles and tax law; tax research methods; alternatives for tax law changes; effects of taxes in business decisions; tax administration and practice. Prerequisites: ACC 311, ACC 302, ECO 600.

ACC 721 Managerial Accounting Seminar 3(3-0) D
Detailed analysis and discussion of controversial and contemporary problems and issues in managerial accounting. Prerequisites: ACC 321, FIN 332, ECO 600.

ACC 730 Accounting and Business Information Systems Seminar 3(3-0) D
Basic conceptual framework and tools of analysis for design, implementation, and control of modern integrated information systems and accounting subsystems. Prerequisite: ACC 370.

ACC 731 Auditing Seminar 3(3-0) D
Analysis and evaluation of current thought and prospective developments in auditing. Emphasis on philosophy, standards, concepts, postulates, and problem areas. Prerequisites: ACC 370, ACC 531, STA 282.

ACC 741 Fund Accounting Seminar 3(3-0) D
Coverage of current developments and trends in areas of concern in nonprofit entities including special studies or problem areas and potential solutions. Prerequisite: ACC 543.

ACC 791 Independent Studies 1-3(Spec) F, Sp, Su
Directed reading or research on an approved topic. Prerequisites: 15 hours of graduate credit and instructor approval. Not more than 3 credits for ACC 791 may count toward accounting concentration.

ACC 797 Special Topics in Accounting 1-3(Spec) D
Advanced topics in accounting. Prerequisite: permission of instructor. No more than 3 credits for ACC 797 may count toward accounting concentration.

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