ACCTNG 5503 Financial Accounting for Decision Making Credits: 3

An introduction to the role of financial accounting in organizational decision making. The course provides students with an understanding of the process for reading, analyzing, and interpreting financial accounting data to make informed business decisions. Students will learn the strengths and limitations of accounting information and how it can be used to create value for the organization.

Prerequisites: Students must be enrolled in a Bloch School graduate program.

ACCTNG 5510 Legal & Ethical Environment for Accountancy Credits: 3

The course exposes accounting students to major legal subjects and ethical issues that they will encounter on the CPA exam an in accountancy practice. Working individually and in groups, students will be asked to solve problems regarding business formation and securities regulation, intellectual property rights, contract formation and secured interests of creditors.

Prerequisites: MS Accountancy students who did not have any business law course as part of their undergraduate degree.

ACCTNG 5511 Becker CPA Review Credit: 1

Structured review of materials for financial, auditing, business environment, and regulatory sections of the CPA examination.

ACCTNG 5517 Survey Of Accounting Credits: 3

An overview of financial and managerial accounting. The course introduces the various reports that are used by stockholders, creditors, and managers to assess company performance and evaluate financial health. In addition, techniques are presented that assist firm managers in planning, control, and decision-making activities.

ACCTNG 5520 Financial Accounting and Reporting: The Language of Business Credits: 2

Focusing on the three main financial statements (the balance sheet, the income statement, and the statement of cash-flows), students develop an understanding of how transactions and events are captured in the accounting system and ultimately impact the financial statements. Students will learn the mechanics of financial accounting needed to analyze financial information while also considering how incentives influence the financial reporting process.

ACCTNG 5521 Managerial Accounting: Critical Data for Important Decisions Credits: 2

Covers the fundamental accounting tools and analytical skills managers use to make decisions in an innovative and globally competitive business environment. The vocabulary and mechanics of cost accounting, basic issues involved in the design of managerial accounting systems to provide decision useful information, and the role of managerial accounting resource allocation and performance evaluation.

ACCTNG 5550 Accounting Information Systems Credits: 3

This course examines a number if systems employed to process accounting information, the internal control activities typically used in each system, and associated documentation tools.

Prerequisites: ACCTNG 310, MIS 202.

ACCTNG 5551 Governmental/Not-for-Profit Accounting Credits: 3

An overview of accounting for state and local governments and not-for-profit entities. Pronouncements of the accounting profession are emphasized where applicable.

Prerequisites: ACCTNG 311.

ACCTNG 5556 Cost Management Credits: 3

A study of the principles and techniques of cost accounting with emphasis on the structure of cost accounting systems and the processing, summarizing, and reporting of cost information. Topics include various issues relevant for manufacturing and service organizations, and introduction of situations that requires the application of cost information to managerial settings.

Prerequisites: ACCTNG 5517.

ACCTNG 5557 Introduction To Income Taxation Credits: 3

An investigation of the structure of federal, state, and local taxation, along with an examination of the impact of taxes on the management decision process. This course is not open to students who have completed ACCTNG 412.

ACCTNG 5558 Financial Accounting Theory Credits: 3

A study of the theory and practice of financial accounting with emphasis upon financial statement preparation and analysis of asset, liability, and equity measurement.

Prerequisites: ACCTNG 360.

ACCTNG 5559 Advanced Financial Accounting Theory Credits: 3

A study of advanced topics in financial accounting. Topics include business combinations and financial statement consolidation theory and practice.

Prerequisites: ACCTNG 311.

ACCTNG 5560 Introduction To Auditing And Accounting Systems Credits: 3

Fundamentals underlying the design of accounting systems and the processing of accounting data. Current auditing standards and procedures are extensively investigated, with emphasis on the nature of internal control, audit evidence,and audit reports.

Prerequisites: ACCTNG 5558.

ACCTNG 5561 Personal Financial Planning Credits: 3

A study of the personal financial planning process and environment, with the goal of training participants to prepare integrated financial plans. Topics addressed include an overview of insurance, retirement, investments, debt management, tax issues, estate planning and professional ethics.

Prerequisites: ACCTNG 5517.

ACCTNG 5564 Principles of Internal Auditing Credits: 3

A study of how the internal auditor determines the nature and amount of evidence that should be accumulated considering the unique aspects of an engagement, as well as some idea of how that evidence is evaluated in the context of a financial audit.

Prerequisites: ACCTNG 311 and ACCTNG 350.

ACCTNG 5565 Advanced Accounting Systems Credits: 3

An in-depth analysis of various contemporary issues in accounting information systems.

Prerequisites: ACCTNG 350.

ACCTNG 5567 Information Systems Control And Audit Credits: 3

A study of the theory and practices employed to provide a secure computing environment. Potential threats to information systems as well as controls designed to counter those threats are emphasized.

Prerequisites: one previous graduate course in accounting systems, management information systems, or computer science.

ACCTNG 5568 Data Analytics for Accounting Credits: 3

Data Analytics is an investigation of the stories large data stores can tell if only we know how to unravel the story. As such, this course will investigate big data sources from both a data-mining and a hypothesis-testing approach.

Prerequisites: Admission to the MS Accounting degree program.

ACCTNG 5569 Information Systems Consulting Credits: 3

An application of systems concepts to the evaluation of information systems of local organizations. Student teams will analyze, document and make recommendations for the improvement of these systems, and will communicate their findings via written reports and oral presentations.

Prerequisites: one graduate information systems course.

ACCTNG 5570 Fraud Examination Credits: 3

An examination of the elements of fraud and the fraud auditing process.

Prerequisites: Must be admitted to a graduate program in the Bloch School of Management.

ACCTNG 5571 Individual Tax Problems Credits: 3

A study of substantive issues relating to individual taxation using the Internal Revenue Code and Regulations as sources. Topics include a detailed study of current issues such as alternative minimum tax, passive losses, and employee business expenses.

Prerequisites: ACCTNG 5557.

ACCTNG 5572 Tax Theory And Business Applications Credits: 3

A study of substantive issues relating to the taxation of business entities including multi-jurisdictional considerations. Topics include business formation and dissolution, business valuation, selection of business entity, compensation of employees, sales or exchanges of business property, and business tax credits.

Prerequisites: ACCTNG 409 or ACCTNG 5557.

ACCTNG 5573 Taxation Of Estates, Gifts, And Trusts Credits: 3

A study of substantive issues in the income taxation of estates and trusts and the taxation of estates and gifts using the Internal Revenue Code and A study of substantive issues in the income taxation of estates and trusts and the taxation of estates and gifts using the Internal Revenue Code and Regulations as sources. Emphasis will be placed on lifetime and post-mortem planning techniques as well as compliance requirements.

Prerequisites: ACCTNG 409 or ACCTNG 5557.

ACCTNG 5574 Tax Accounting Credits: 3

A study of substantive issues relating to the accounting aspects of federal income taxation. Topics include methods of income and expense reporting, adoption of and change in accounting periods and methods, and annual accounting and transactional concepts.

Prerequisites: ACCTNG 409 or ACCTNG 5557.

ACCTNG 5575 Managerial Accounting: Issues, Tools And Analysis Credits: 3

A look at various tools used to assist in the planning, control, performance evaluation, and decision-making activities of managers. Contemporary issues that confront management are introduced where appropriate.

Prerequisites: ACCTNG 307 or ACCTNG 5556.

ACCTNG 5576 Tax Research, Procedure And Practice Credits: 3

An introduction to research sources and methods with an emphasis on analysis and communication of conclusions. Administrative procedures of the Internal Revenue Service and the professional responsibilities of tax practitioners will also be addressed.

Prerequisites: ACCTNG 409 or ACCTNG 5557.

ACCTNG 5577 Advanced Auditing Credits: 3

An analysis of real-world cases of audit problems with emphasis on red flags, pressures auditors face, and serious implications of audit failure (both perceived and real).

Prerequisites: ACCTNG 405.

ACCTNG 5578 Current Problems In Accounting Credits: 3

This course will focus on an in-depth exploration of specific problems including, but not confined to those accounting problems which have resulted in official positions being published or considered by the accounting profession.

Prerequisites: ACCTNG 360.

ACCTNG 5579 Theory Of Income Determination Credits: 3

This course will consider the historical and cultural development of accounting principles and the relationship of those principles to economic concepts of profit and cost. Consideration of the economic aspects of accounting measurements will provide a vehicle for exploring accounting problem areas in terms of both internal and external reporting needs. Pertinent literature in the field will be explored as a basis for both oral and written reports.

Prerequisites: ACCTNG 420.

ACCTNG 5580 Financial Reporting Systems Credits: 3

Executive decision making and leadership requires financial fluency. Using a blended format, students develop the necessary capacities to manage financial reporting systems. Case materials offer students the opportunity to build on their analytical skill in regards to financial statements.

Prerequisites: Admission to Executive MBA Program.

ACCTNG 5582 Global Accounting Challenge Credits: 1-3

An international simulation of the challenges that exist when global teams address international accounting issues. Requires International travel.

ACCTNG 5587 Special Topics Credits: 3

This course is designed to facilitate one of two purposes: an initial offering of a new course (prior to formal approval) or an initial and possible only offering of new topics.

ACCTNG 5590 Becker CPA Review Funded Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Student must be within one year of exam eligibility.

ACCTNG 5591 Becker CPA Review Partial Funding Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Student must be within one year of exam eligibility.

ACCTNG 5592 Becker CPA Review Self Funded Credit: 1

Structured review of materials for the Financial, Auditing, Business Environment and Regulatory sections of the CPA examination.

Prerequisites: Student must be within one year of exam eligibility.

ACCTNG 5595 Internship Credit: 1

An opportunity for students to integrate their academic studies via employment with a business/organization in the community.

ACCTNG 5597 Independent Study Credits: 1-6

Independent study and research in areas of special interest under individual faculty direction.

ACCTNG 5597B Special Topics In Accounting:Cost/Managerial Accounting Theory Credits: 1-3

ACCTNG 5597G Special Topics In Accounting:Personal Financial Planning Credits: 1-3

Students will identify the political, social, ethical, regulatory, and global influences on the personal financial planning process; Students will apply personal planning techniques to a variety of personal situations; Students will demonstrate critical thinking skills by successfully completing unstructured homework problems and cases; Students will identify ethical issues relating to personal financial planning; Students will prepare written statements demonstrating their research and communication skills; Students will identify the benefits and risks of operating a financial consulting business.

ACCTNG 5899 Required Graduate Enrollment Credit: 1