<-- Back

Prerequisite Courses:

ACCT 321 - Intermediate Financial Accounting I - 3 credit hours

Development and application of financial accounting concepts and generally accepted accounting principles. Preparation of financial statements and accounting for changes in accounting principles. Emphasis on valuation and cost allocation methods for assets and related effects on income statements. Prerequisite: Admission to the accounting specialization or consent of department.

MBA 600 - Financial Accounting and Analysis - 3 credit hours

Addresses financial accounting concepts and development of financial statements. Emphasis is placed on the effect of business processes on the reported financial statements of an organization and on the usage of financial information in the management and analysis of business operations. Prerequisite: MBA students only or consent of Graduate and Executive Programs in Business.

MBA 603 - Managerial Accounting - 3 credit hours

Applies accounting to the decision making, planning, and control processes of management. Emphasizes the nature, use, and reliability of accounting data for decision making. Prerequisite: MBA students only or consent of Graduate and Executive Programs in Business.

Core Courses:

ACCT 551 - Auditing I - 3 credit hours

Auditing principles and procedures for independent verification of financial records and reviews of operations as used by internal auditors and public accountants. Nature of audit evidence, evaluation of internal controls, statistical sampling, computer auditing. Prerequisite: ACCT 560 or consent of master of accountancy graduate coordinator.

ACCT 560 - Accounting Information Systems - 3 credit hours

General systems concepts and theory. The collection and processing of accounting information, internal control aspects of accounting systems. Systems life cycle in an accounting framework. The interface of accounting systems and computer technology. Prerequisite: Permission of the Master of accountancy Graduate Coordinator.

ACCT 641 - Individual Income Taxation - 3 credit hours

History, assumptions, objectives of federal tax system. Determination of of individual's taxable and nontaxable incomes, capital gains and losses, deductions and exemptions, and special provisions. Reporting requirements and determination of tax liability. Introduction to federal tax research methodology.

ACCT 522 - Intermediate Financial Accounting II - 3 credit hours

Development and application of financial accounting concepts and generally accepted accounting principles. Emphasis on long-term liabilities, investments, pensions, leases, earnings per share, and income tax allocation. Prerequisite: Consent of master of accountancy graduate coordinator.

<-- Back