ACCT   2030   Survey of Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A study of the theory and application of accounting concepts used to gather and report economic information to users within and outside of the organization. The course stresses the use of accounting information for decision making within the framework of a free economy. Open to non-BBA students. Credit for graduation can only be granted for either ACCT   2030 or ACCT   2101 and ACCT   2102. Credit for graduation can only be granted for either ACCT   2030 or ACCT   2101 and ACCT   2102.

ACCT   2101   Principles of Accounting I

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The theory and application of financial accounting concepts for reporting financial information to outside users. The course stresses the relationship between the rules by which financial statements are prepared and the use of financial statement information for decision making. Credit for graduation can only be granted for either ACCT   2030 or ACCT   2101 and ACCT   2102.

Prerequisite(s): A minimum grade of "C" in all of the following: BUSA   1105 and prior or current enrollment in ENGL   1102 and CISM   2530 and MATH   1441 or MATH   1232.

ACCT   2102   Principles of Accounting II

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The theory and application of managerial accounting concepts. The course stresses the use of accounting information for decision making and the role of managerial accounting in a business environment.

Prerequisite(s): A minimum grade of "C" in all of the following: ACCT   2101, CISM   2530, ENGL   1102, MATH   1232 or MATH   1441, ENGL   1101 or WRIT   1101.

ACCT   3131   Intermediate Accounting I

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The conceptual framework behind financial accounting, reporting and current practice in the preparation of financial statements including the income statement and balance sheet is the focus of this course. This includes accounting for changes and errors in financial reporting, income recognition, financial accounting disclosure, and analysis of financial statements through percentage and ratio analysis. Recent developments at the FASB, SEC and IASB are reviewed as an essential part of this course and students should be prepared to critically examine prospective financial accounting standards. The course stresses problem solving, critical thinking and research skills.

Prerequisite(s): A minimum grade of "C" in all of the following: ACCT   2101, ACCT   2102, CISM   2530, MATH   1232 or MATH   1441, ENGL   1101 or WRIT   1101 and ENGL   1102.

ACCT   3132   Intermediate Accounting II

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course is a continuation of ACCT   3131. This course focuses on the accounting treatment for assets and liabilities including cash; current receivables; inventories; property, plant and equipment; intangible assets; current liabilities and contingencies; and long-term liabilities and receivables. The financial statements of several public companies are reviewed and a detailed analysis of these statements is an essential part of this course.

Prerequisite(s): A minimum grade of "C" in ACCT   2102 and ACCT   3131.

ACCT   3231   Managerial Accounting II

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Preparation and analysis of information to assist management in decision making, learning, planning, and controlling business activities. The use of management accounting information for costing products and services, budgeting, pricing and product mix decisions, and evaluating operating performance are emphasized.

Prerequisite(s): A minimum grade of "C" in ACCT   2102, CISM   2530, ENGL   1102, MATH   1232 or MATH   1441, ENGL   1101 or WRIT   1101.

ACCT   3330   Income Tax

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Introduction to the basic concepts of federal income tax with a focus on taxation of individuals.

Prerequisite(s): A minimum grade of "C" in ACCT   3131.

ACCT   4030   Special Topics in Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A customized course that allows students to pursue further study in a specific accounting topic at the frontier of an area of research or a contemporary topic related to current real-world events.

ACCT   4130   Accounting Information Systems

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

An introduction to how accounting activities are implemented and integrated in manual and computer-based accounting information systems. Topics include AIS components, transaction cycles, system development, internal control, the relationship between AIS design and the audit process, and the effects of technology. The course stresses problem solving, critical thinking, and computer application skills.

Prerequisite(s): A minimum grade of "C" or concurrent enrollment in ACCT   3131.

ACCT   4131   International Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Examination of accounting issues and business operations in a global environment. Topics include foreign market currency systems, inflation and currency translation methodology, and international auditing and taxation issues impacting multinational corporations and individuals involved in exports, services, or capital transactions at an international level.

Prerequisite(s): A minimum grade of "C" in ACCT   3132, Accounting majors only.

ACCT   4133   Intermediate Accounting III

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The capstone of the intermediate accounting sequence, this course is a continuation of ACCT   3132. Advanced accounting topics including accounting changes and error corrections, stockholders equity, accounting for income taxes, accounting for pensions and other post-retirement benefits, accounting for leases, and the statement of cash flows are the basis for this course.

Prerequisite(s): A minimum grade of "C" in ACCT   3132 and ACCT   3330, Accounting majors only.

ACCT   4430   Auditing

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Develops the background to understand the auditing process and judgments made by auditors. Topics include external, internal and governmental auditing.

Prerequisite(s): A minimum grade of "C" in all of the following: ACCT   3132 and prior or concurrent enrollment in ACCT   4130. Accounting majors only.

ACCT   4530   Governmental and Institutional Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

An introduction to accounting and financial reporting for state and local governments and not-for-profit entities. Financial management and accountability considerations particular to government and not-for-profit organizations are emphasized.

Prerequisite(s): A minimum grade of "C" in ACCT   3131, Accounting majors only.

ACCT   4631   Fraud Examination

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course takes a look at fraud by examining the pervasiveness of, and the causes, of fraud and white-collar crime in our society. Other topics to be explored include financial crime statutes, evidence gathering and admissibility, types and elements of fraud, general investigative methods, and report writing.

Prerequisite(s): A minimum grade of "C" in ACCT   2101 or ACCT   2030 and junior status.

ACCT   4632   Fraud Schemes Fraud Schemes

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course takes a look at the 44 most common fraud schemes, including how they work and how they can be effectively detected, investigated, and prevented.

Prerequisite(s): A minimum grade of "C" in ACCT   2101 or ACCT   2030 and junior status.

ACCT   4633   Forensic Interviews and Interrogation

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course examines the distinctions between interviews and interrogations and how each can be used in resolving criminal or civil allegations. Other topics to be explored include the verbal and nonverbal cues indicating truth or deception, preparation of interview memoranda, and obtaining and preparing legally-admissible admission statements.

Prerequisite(s): Junior Status.

Cross Listing(s): LSTD   4633.

ACCT   4790   Internship in Accounting

3-6 Credit Hours.   0 Lecture Hours.   0 Lab Hours.

A supervised work-study program in selected business and accounting firms throughout the southeast. Any student enrolled in the internship program will be required to work for one full semester.

Prerequisite(s): Junior standing.

ACCT   4830   Special Problems in Accounting

3 Credit Hours.   0 Lecture Hours.   0 Lab Hours.

A customized course that is under the direction of a faculty sponsor. The course is designed to offer students an opportunity to pursue studies at a level or on topics not covered in scheduled courses. The scope and nature of the material covered is determined in consultation with faculty sponsor.

ACCT   4890   Directed Study in Accounting

3 Credit Hours.   0-3 Lecture Hours.   0 Lab Hours.

Designed for independent study and research in selected areas of accounting under faculty supervision.

ACCT   5232   Managerial Accounting III

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Continues the study of management accounting by focusing on current topics in the areas of 1) controllership, 2) applications and implications of modern costing and management accounting techniques, including advanced costing techniques, performance measurement, and process analysis, and 3) the legal, corporate and professional responsibilities of accounting departments. Specific topics may vary from year to year.

Prerequisite(s): A minimum grade of "C" in ACCT   3231, Accounting majors only.

Cross Listing(s): ACCT   5232G.

ACCT   5330   Taxation of Corporations and Partnerships

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A study of the laws involving the formation, operation, and liquidation of corporations, S corporations, and partnerships.

Prerequisite(s): A minimum grade of "C" in ACCT   3330, Accounting majors only.

ACCT   5232G   Managerial Accounting III

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Continues the study of management accounting by focusing on current topics in the areas of 1) controllership, 2) applications and implications of modern costing and management accounting techniques, including advanced costing techniques, performance measurement, and process analysis, and 3) the legal, corporate and professional responsibilities of accounting departments. Specific topics may vary from year to year. Graduate students will complete assignments beyond the scope of the undergraduate requirements. These assignments require higher-level mastery of the subject matter and additional deliverables representative of graduate-level work, as determined by the instructor.

Prerequisite(s): A minimum grade of "C" in ACCT   3231 or permission of the School of Accountancy director.

Cross Listing(s): ACCT   5232.

ACCT   6130   Accounting and Control

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Provides an overview of financial and management accounting. It illustrates how financial accounting information is generated, analyzed, and used for external reporting purposes and how management accounting information is used in management decision making. Differences in accounting practices between and among nations are also explored.

Prerequisite: Admitted to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7130   Seminar in Financial Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A study of business combinations, consolidation of financial statements of affiliated companies, multinational operations, foreign currency transactions, translation of foreign currency financial statements, reporting disaggregated information, and interim financial statements.

Prerequisite(s): A minimum grade of "C" in ACCT   4133 and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7131   Selected Topics in Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course is designed to offer students an opportunity to pursue studies at a level or on topics not covered in existing graduate courses. The scope and the nature of the material covered is determined in consultation with the faculty sponsor.

Prerequisite(s): Admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7132   Theory of Accounting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A study of historical and contemporary developments of accounting theory, policy, and reporting procedures. The objectives of financial reporting are reviewed within the conceptual framework of accounting and the accounting standard setting process. Particular emphasis is placed on financial accounting theory formulation and the application of accounting theory to selected contemporary issues.

Prerequisite(s): Admitted to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7134   Financial Reporting and Analysis

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course focuses on the interpretation of financial statement information for decision making. Topics include understanding the importance of industry context and the firm's own strategic choices in evaluating the financial statement; assessing the quality of financial statement information and recognizing situations where more stringent forensic accounting measures might be appropriate; evaluating profitability and risk; associating subsets of the available analytical tools with the kinds of decisions for which they are most appropriate; and recognizing the effects of GAAP on the input variables of various firm valuation models. Includes coverage of recent relevant legislation and pronouncements of the FASB, SEC and IASB.

Prerequisites: Admission to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7330   Taxation of Corporations and Partnerships

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

A study of the laws of taxation involving the formation, operation, and liquidation of corporations, S corporations, and partnerships.

Prerequisite(s): A minimum grade of "C" in ACCT   3330, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7331   Taxation of Pass-Through Entities

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The federal income taxation of pass-through entities, including partnerships (LLC), S corporations, and trusts and estates. The income tax aspects of each of these entities are examined with regard to formation, operation, allocation of income among owners (or beneficiaries), distributions and liquidation.

Prerequisite(s): A minimum grade of “C” in ACCT   7330 or concurrent enrollment in ACCT   7330, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7332   Multijurisdictional Taxation

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Addresses the increased importance of international, multistate, and ebusiness taxation in today's global environment. Introduces students to the principles guiding nexus, geographic allocation of income, and avoidance of double taxation. Develops an understanding of the U.S. tax rules that may apply to income involving the US and another country, and compares these with the multistate tax rules. Deals with the tax implications of business conducted electronically.

Prerequisite(s): A minimum grade of “C” in ACCT   7330 or concurrent enrollment in ACCT   7330, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7334   Tax Research

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Application of research techniques to income tax and other tax planning; case studies and reports. This course provides the student with the opportunity to analyze, critique, and do practical tax research. Emphasis is placed on research methodology rather than on technical or legal knowledge of the tax law.

Prerequisite(s): A minimum grade of "C" in ACCT   3330, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7430   Seminar in Auditing

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Advanced topics in independent, internal, and governmental auditing.

Prerequisite(s): A minimum grade of "C" in ACCT   4430, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7431   Auditing Practice

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Practical and theoretical components are considered related to auditing topics including auditing in the computer environment, conducting auditing research, and report writing.

Prerequisite(s): A minimum grade of "C" in ACCT   7430, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7530   Seminar in Accounting Information Systems

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

Develops an understanding and appreciation for the design, analysis, development and implementation of computer-based accounting information systems with an emphasis on control and management issues of this accounting function. Practical application will be examined through computer projects and systems' cases.

Prerequisite(s): A minimum grade of "C" in ACCT   4130, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7634   Fraudulent Financial Reporting

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

While asset theft fraud is well covered in the two fraud examination courses, additional training in financial statement fraud is needed due to the technical nature of accounting and reporting standards. This course demonstrates how financial statement analysis can be used to uncover fraudulent financial reporting. In addition, the most common methods for "cooking the books" will be examined along with strategies for detecting and investigating such schemes.

Prerequisite(s): A minimum grade of "C" in ACCT   4133, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7635   Fraud and Society

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course examines the numerous legislative, administrative, and other societal remedies that have emerged in response to white-collar crime. Such remedies encompass securities fraud, environmental crimes, anti-trust violations, bribery, money laundering, and corporate governance (e.g. Sarbanes-Oxley Act of 2002).

ACCT   7636   Expert Witnessing

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course examines the role of accountants as either testifying or consulting experts in legal disputes involving professional negligence cases, securities fraud, business/partnership disputes, business interruption losses, business valuations, and marital disputes. Topics include how to communicate opinions effectively at deposition, at trial, and in written report; the law and procedure dealing with experts; ethics; and how to deal with attorneys.

ACCT   7637   Forensic Accounting Capstone

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This capstone course will integrate the forensic accounting knowledge, skills, and abilities learned in previous courses by requiring students to complete practice cases, a fraud examination case simulation, and a pro bono forensic audit for a local business. Students will be expected to demonstrate via the quality of their work product and in-class participation that they have mastered the knowledge, skills, and abilities required to be effective forensic accountants.

Prerequisite(s): A minimum grade of "C" in a maximum of two of these courses: ACCT   7634, ACCT   7635 and ACCT   7636 or permission of the School of Accountancy director.

ACCT   7638   Business Valuation

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This class focuses on determining the fair values of individual tangible and intangible assets, as well as the overall value of a business and includes calculating fair values for financial reporting. The three valuation approaches (Market Approach, Income Approach, and Asset Approach) are covered in depth along with the professional standards, developing the cost of capital, and applying valuation adjustments (discounts and premiums).

Prerequisite(s): A minimum grade of "C" in ACCT   4133, and admitted to the Masters of Accounting program, or permission of the School of Accountancy director.

ACCT   7639   Cyber Forensics and Data Analytics

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

This course addresses the scientific aspects of classic computer forensic tools and technologies used to recover data and conduct appropriate analysis to improve individual computer, networks and mobile technology performance. In cyber forensics these tools and technology are used to facilitate: 1 – Collection of data while preserving the integrity of the data; 2 – Examination of data using manual and automated methods to assess and extract data of interest; 3 - Employ data analytics methods and techniques to derive useful information from relevant data; 4 – Reporting the actions used, how tools and procedures were selected, determine what other actions need to be performed, securing identified vulnerabilities and improving existing security controls. In cyber forensics and data analytics digital evidence is married to the practical side of financial forensic investigations and includes the use of digital evidence in legal settings.

Prerequisite(s): Admitted to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7680   Professional Problems

3 Credit Hours.   3 Lecture Hours.   0 Lab Hours.

The course is a comprehensive update of accounting regulations, laws, and standards. Competency is demonstrated by performance on the Uniform Certified Public Accountant Examination. Students registered for this course must also register for the associated external CPA exam review course, the cost of which is not covered by university tuition and fees. It is recommended to contact the instructor of record prior to registering for this course.

Prerequisite(s): Admitted to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7730   Internship in Accounting

3 Credit Hours.   0 Lecture Hours.   0 Lab Hours.

A supervised work-study program of specified length in selected business and accounting firms.

Prerequisite(s): Admitted to the Masters of Accounting program or permission of the School of Accountancy director.

ACCT   7899   Directed Study in Accounting

1-3 Credit Hours.   0 Lecture Hours.   0 Lab Hours.

Designed for independent study and research in selected areas of accounting under faculty supervision.

Prerequisite(s): Admitted to the Masters of Accounting program or permission of the School of Accountancy director.