accounting (acct) - george mason university · 2021. 4. 13. · acct 332: intermediate accounting...

Accounting (ACCT) 1

ACCOUNTING (ACCT)200 Level CoursesACCT 203: Survey of Accounting. 3 credits.Introduction to financial and managerial accounting. Financialaccounting from viewpoint of those who prepare and use financialinformation. Financial accounting topics include recording financialtransaction, creating financial statements, the study of cash and internalcontrols. Managerial accounting topics include introduction to job ordercosting, breakeven analysis, standard costs and variances and shortterm decision making. A third attempt will require academic advisorapproval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts. Equivalent to ACCT 204.

Recommended Prerequisite: ECON 103

Schedule Type: Lecture, Recitation

Grading:This course is graded on the Undergraduate Regular scale. (http://catalog.gmu.edu/policies/academic/grading/)

ACCT 204: Honors Survey of Accounting. 3 credits.Introduction to financial and managerial accounting. Financialaccounting from viewpoint of those who prepare & use financialinformation. Financial accounting topics include recording financialtransaction, creating financial statements, the study of cash and internalcontrols. Managerial accounting topics include introduction to job ordercosting, breakeven analysis. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts. Equivalent to ACCT 203.

Recommended Prerequisite: Cum GPA of 3.5 or higher and ECON 103

Registration Restrictions:Enrollment limited to students with the Honors College (Business).,Honors College (STEM). or Honors College. attributes.

Schedule Type: Lecture


300 Level CoursesACCT 303: Accounting for Decision Making. 3 credits.Students will examine how economic transactions are measured andrecorded in financial statements using generally accepted accountingprinciples to help users of accounting information to make financing,operating, and investing decisions for businesses. Students will alsolearn how the tax system impacts business decision making, howmanagers could use managerial accounting information to makeoperating and compensation decisions, and understand the importanceof internal and external audits to business and capital markets. Notes:Students cannot receive credit for ACCT 301 and ACCT 303/ACCT 330.School of Business students will not be permitted to make more thanthree attempts to achieve a C or higher in ACCT 303. The third attemptrequires School of Business academic advisor approval. Those whodo not successfully complete this course within three attempts will beterminated from their major and will not be eligible to receive a degreefrom the School of Business. Offered by School of Business (http://

catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Recommended Prerequisite: BUS 103 and BUS 200 are stronglyrecommended.

Registration Restrictions:Required Prerequisites: (ACCT 203C, U203, 203XS, 204C or U204) and(BUS 210C, U210 or 210XS) and (MATH 108C, U108, 108XS, 113C, U113,113XS, 114C, U114, 114XS, HNRT 225C or U225).C Requires minimum grade of C.XS Requires minimum grade of XS.

Students with a class of Freshman may not enroll.

Non-Degree level students may not enroll.

Students with the terminated from BU major attribute may not enroll.

Schedule Type: Lecture, Recitation


ACCT 311: Managerial and Cost Accounting. 3 credits.Develops skills in identifying business processes, transforming datainto useful information, and making managerial decisions. Designed forstudents in all areas of management, especially those whose career aimsinclude cost management. Topics include analyzing and managing costs,developing cost systems that facilitate decision making, identifyingopportunities for improving business process, creating financial andoperating budgets for planning and control, and developing measuresto assess performance. Mid-term and final exams may be scheduled onSaturdays for this class. The number of class sessions will be modifiedto compensate for mid-term examination time. Accommodations willbe made for religious conflicts, Saturday classes, and certain officialuniversity activities. A third attempt requires School of Businessacademic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Recommended Prerequisite: Degree status.

Registration Restrictions:Required Prerequisites: (ACCT 303C, L303, 303XS, 301C, L301, 330C, L330or 330XS).C Requires minimum grade of C.XS Requires minimum grade of XS.






http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/



http://catalog.gmu.edu/policies/academic/grading/





















2 Accounting (ACCT)

ACCT 315: Personal Financial Planning. 3 credits.This is an elective course in the Financial Planning and WealthManagement concentration which reviews, defines and helps studentevaluate personal financial decision. Offered by School of Business(http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Registration Restrictions:Required Prerequisites: ((ACCT 203C, U203, 204C or U204) and (BUS 210C

or U210) and (MATH 108C, U108, 113C, U113, 114C, U114, HNRT 225C orU225)).C Requires minimum grade of C.



ACCT 320: Introduction to Government Accounting. 3 credits.Introductory course focusing on the financial reporting environmentof government entities and financial reporting issues. Topics includeintroduction to government accounting framework; government financialreporting; government budgetary process; government cost accountingconcepts and impact of government financial accounting on governmentpolicy setting. Due to presentation and application of course material,course only open to students enrolled in the School of Business. A thirdattempt will require academic advisor approval. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Registration Restrictions:Required Prerequisites: ACCT 303C, L303 or 303XS.C Requires minimum grade of C.XS Requires minimum grade of XS.

Enrollment limited to students in the School of Business college.



ACCT 330: Financial Accounting I. 3 credits.This is the first of the three-course financial accounting sequence thatexamines financial accounting from the viewpoint of preparers andusers of financial statements, including preparing financial statementsto reflect financing, operating, and investing decisions of the firm andusing financial statement information to make financing, operatingand investing decisions for the firm. Notes: ACCT 330 is required for allSchool of Business Accounting and Finance majors. School of Businessstudents will not be permitted to make more than three attempts toachieve a C or higher in ACCT 330. The third attempt requires School ofBusiness academic advisor approval. Those who do not successfullycomplete this course within three attempts will be terminated fromtheir major. For more information about this, see the "Terminationfrom the Major'' section under Academic Policies. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Recommended Prerequisite: BUS 103 and BUS 200 are stronglyrecommended.

Registration Restrictions:

Required Prerequisites: (ACCT 203C, U203, 203XS, 204C or U204) and(BUS 210C, U210 or 210XS) and (MATH 108C, U108C, 108XS, 113C, U113,113XS, 114C, U114, 114XS, HNRT 225C or U225).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 331: Intermediate Accounting I. 3 credits.This is the first of the two-course financial accounting sequence thatexamines financial accounting from the viewpoint of preparers andusers of financial statements, including preparing financial statementsto reflect financing, operating, and investing decisions of the firm andusing financial statement information to make financing, operatingand investing decisions for the firm. Mid-term and final exams may bescheduled on Saturdays for this class. Accommodations will be madefor religious conflicts, Saturday classes, and certain official universityactivities. A third attempt will require academic advisor approval. Offeredby School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Registration Restrictions:Required Prerequisites: (ACCT 303C, L303, 303XS, 330C, L330, 330XS, 301C

or L301).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 332: Intermediate Accounting II. 3 credits.This is the second of the two-course financial accounting sequencethat examines financial accounting from the viewpoint of preparers andusers of financial statements, including preparing financial statementsto reflect financing, operating, and investing decisions of the firm andusing financial statement information to make financing, operatingand investing decisions for the firm. Continuation of ACCT 331. Mid-term and final exams may be scheduled on Saturdays for this class.Accommodations will be made for religious conflicts, Saturday classes,and certain official university activities. A third attempt will requireacademic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Registration Restrictions:Required Prerequisites: ((ACCT 331C or 331XS) and (FNAN 301C, L301,303C, L303 or 303XS)).






























Accounting (ACCT) 3

C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 351: Taxation and Managerial Decision Making. 3 credits.Introduction to fundamental topics in taxation using a business-entitiesapproach. Specific topics include gross income, deductions, losses,and property transactions. The course emphasizes the identification ofplanning and compliance issues and the application of tax law to resolvethose issues. Both tax and non-tax factors affecting decision making areconsidered. Mid-term and final exams may be scheduled on Saturdays forthis class. Accommodations will be made for religious conflicts, Saturdayclasses, and certain official university activities. A third attempt willrequire academic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Registration Restrictions:Required Prerequisites: ((ACCT 301C or L301) or (ACCT 303C, L303 or303XS) or (ACCT 330C, L330 or 330XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 361: Accounting Analytics. 3 credits.This course involves the collection, storage, and processing of financialand non-financial data used to report information to internal andexternal users. The focus is on relational database systems to capturethe business processes of an organization and the internal controlsembedded in those processes. A third attempt will require academicadvisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts.

Registration Restrictions:Required Prerequisites: ((ACCT 301C, L301, 303C, L303, 303XS, 330C, L330or 330XS) and (MIS 301C, L301, 303C, L303 or 303XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 370: International Accounting. 3 credits.International Accounting is study of entity reported as multinationalcompany or entity whose reporting obligations to stakeholders arelocated in a different country. Course focuses on effects of financialreporting, managerial planning and control, international taxation, andinternational financial statement analysis on multinational reportingentity, and as the convergence of U.S. Generally Accepted AccountingPrinciples and International Financial Reporting Standards. A thirdattempt will require academic advisor approval. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Registration Restrictions:Required Prerequisites: ACCT 301C, 303C, 330C, 303XS, 330XS, L301, L303,L330, 301T, 303T or 330T.C Requires minimum grade of C.XS Requires minimum grade of XS.





ACCT 372: Financial Statement Analysis. 3 credits.Detailed overview of financial statement analysis by users of financialstatements. Students learn about common features of mandatoryand voluntary accounting disclosures, behaviors and interactionsamong different users of financial statement information. Primaryfocus is analysis of financial statement information in body of financialstatements and footnotes, and implications of those disclosures for firmvaluation, fraud prediction, taxation, and governance. A third attempt willrequire academic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Registration Restrictions:Required Prerequisites: (ACCT 301C, L301, 303C, 303XS, L303, 330C, 330XS

or L330).C Requires minimum grade of C.XS Requires minimum grade of XS.


































4 Accounting (ACCT)

ACCT 390: Introduction to Financial Planning and Wealth Management. 3credits.This course provides an introduction to the financial planning processfor students interested in a career in financial planning and wealthmanagement. Course topics include education, insurance, and retirementplanning. The course also will cover professional responsibilities andregulations governing the financial services industry. A third attempt willrequire academic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts. Equivalent to FNAN 390.

Registration Restrictions:Required Prerequisites: (FNAN 303B- or L303) and ((ACCT 303C or L303)or (ACCT 330C or L330)).B- Requires minimum grade of B-.C Requires minimum grade of C.






400 Level CoursesACCT 408: Taxes Insurance and Risk Management. 3 credits.This course provides a detailed look at tax issues that investors andbusinesses face. In addition, the class will focus on risk managementstrategies from the perspective of the business and individual and adetailed look at insurance and insurance products in full detail. Thecourse also will cover professional responsibilities and regulationsgoverning the financial services industry. Offered by School of Business(http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Registration Restrictions:Required Prerequisites: ((FNAN 303B-, 301B- or L303) and (ACCT 303B-,330B-, 301B-, L303, L330 or L301)).B- Requires minimum grade of B-.




ACCT 411: Advanced Managerial Accounting. 3 credits.Managerial uses of accounting information in planning, controlling,motivating, and decision making. Emphasizes quantitative and behavioralaspects of managerial accounting. A third attempt will require academicadvisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts.

Registration Restrictions:Required Prerequisites: (ACCT 311C or 311XS).C Requires minimum grade of C.

XS Requires minimum grade of XS.

Students with a class of Freshman or Sophomore may not enroll.





ACCT 433: Advanced Financial Accounting. 3 credits.Focuses on advanced topics in financial accounting. Students studyaccounting business combinations, preparation of consolidatedfinancial statements, accounting for foreign currency transactions,translation and remeasurement of foreign currency financial statements,partnership accounting, interim and segment reporting, and Securitiesand Exchange Commission reporting issues. International FinancialReporting Standards (IFRS) are discussed. A third attempt will requireacademic advisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/).Limited to two attempts.

Registration Restrictions:Required Prerequisites: (ACCT 332C or 332XS).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 441: Estate Planning. 3 credits.Students will learn to plan efficient and effective wealth transfersto meet clients’ goals. A third attempt will require academic advisorapproval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts.





































Accounting (ACCT) 5

ACCT 451: Advanced Federal Taxation. 3 credits.Federal taxation of corporations, partnerships, fiduciaries, and gratuitoustransfers. A third attempt will require academic advisor approval. Offeredby School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.







ACCT 461: Assurance and Audit Services. 3 credits.Introduction to audit and other assurance services' objectives, theory,and practices. Focuses on developing skills for interpreting businessstrategies and identifying related business risks, describing internalcontrol solutions to those risks, identifying evidential sources, providingassurance about those risks and controls, and designing strategies toprovide assurance services about the reliability of business information.A third attempt will require academic advisor approval. Offered by Schoolof Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.

Specialized Designation: Writing Intensive in Major

Registration Restrictions:Required Prerequisites: ((ACCT 331C or 331XS) and (ACCT 361C or361XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 462: Honors Seminar in Accounting. 3 credits.An in-depth study and analysis of contemporary developments andtopics of interest in accounting. Enrollment in this course is limited andcompetitive. Notes: The topics and format will vary. Enrollment in thiscourse is limited and competitive. A third attempt will require academicadvisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts.

Specialized Designation: Mason Impact.

Recommended Prerequisite: Accounting major, senior standing,permission of instructor.

Registration Restrictions:Students with a class of Freshman or Sophomore may not enroll.





ACCT 465: Advanced Accounting Analytics. 3 credits.This course presents advanced topics in analytics used in the accountingand finance professions. The course focuses on the development of skillsrequired to analyze data captured in enterprise resource planning (ERP)systems – the type of data most often used by accountants – and theexploration and presentation of data for decision making. The topicsinclude a continuation of business process knowledge and advancedskills in data visualization and analysis introduced in ACCT 361. Emergingissues in the accounting and finance professions are also introduced,such as blockchain technology and distributed databases and ledgers. Athird attempt will require academic advisor approval. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to two attempts.




ACCT 472: Government and Not-for-Profit Accounting. 3 credits.Introduction to accounting for nonbusiness organizations. Emphasizesaccounting issues unique to these entities, including non-exchangetransactions and lack of ownership interest. Includes accounting andreporting for state and local governments, charitable organizations, andthe federal government. A third attempt will require academic advisorapproval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Limited to twoattempts.






Grading:






























6 Accounting (ACCT)

This course is graded on the Undergraduate Regular scale. (http://catalog.gmu.edu/policies/academic/grading/)

ACCT 491: Seminar in Accounting. 3 credits.Advanced study of accounting concepts and selected topics. A thirdattempt will require academic advisor approval. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May be repeated within the degree for a maximum 6 credits.





Schedule Type: Seminar


ACCT 492: Internship in Accounting. 3 credits.Opportunity to gain practical, professional experience in conjunctionwith academic development. An internship is an important part ofacademic and career preparation. May be used as elective credit, but maynot be repeated. Notes: No more than 6 credits of School of Businessinternship coursework (BUS 492 or ACCT 492) can be applied towardsa student's 120 (BU) degree applicable credits. Students must receivedepartmental approval in order to register for this course; please contactthe School of Business Office of Career Services for internal eligibilityrequirements. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May be repeatedwithin the degree for a maximum 6 credits. Equivalent to BUS 492,FNAN 492, MGMT 492, MIS 492, MKTG 492, OM 492, OSCM 492.

Recommended Prerequisite: 75 credit hours

Registration Restrictions:Required Prerequisites: (ACCT 330B-, 330XS or L330) or (ACCT 303B-,303XS or L303).B- Requires minimum grade of B-.XS Requires minimum grade of XS.




Schedule Type: Internship


ACCT 493: Financial Planning and Wealth Management Capstone. 3 credits.Financial planners need unique skills and knowledge to successfullyserve clients. Students will learn the cognition and decision-making ofclients and planners, the techniques to facilitate effective counsel, andthe planners' professional responsibilities including those of the CFP(c)Board. Students will apply their knowledge through a collaboration with

an employer or a financial planning clinic in which they will create afinancial plan for an actual client. A third attempt will require academicadvisor approval. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May be repeatedwithin the degree for a maximum 6 credits. Equivalent to FNAN 493.

Specialized Designation: Writing Intensive in Major

Recommended Corequisite: FNAN 411

Registration Restrictions:Required Prerequisites: ((ACCT 390C or FNAN 390C) and ((FNAN 311C or311XS) and (ACCT 351C or 351XS))).C Requires minimum grade of C.XS Requires minimum grade of XS.

Enrollment limited to students with a class of Senior Plus or Senior.




ACCT 499: Independent Study. 1-3 credits.Research and analysis of selected problems or topics in accounting.Notes: Must be arranged with an instructor, and students mustreceive written approval from the associate dean for undergraduateprograms before registration. Written report required. May be repeatedif topics vary. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May be repeatedwithin the term for a maximum 6 credits.

Recommended Prerequisite: 9 hours in upper-level accounting courses.

Registration Restrictions:Students with a class of Freshman or Sophomore may not enroll.

Non-Degree or Washington Consortium level students may not enroll.


Schedule Type: Independent Study


500 Level CoursesACCT 531: Foundations of Financial Reporting I. 3 credits.Upon completing course students will be knowledgeable about globalbusiness and trade as it applies to international financial reportingstandards. Students will be capable of recording, analyzing, interpreting,and communicating financial and non-financial information for users ofsuch information in accordance with applicable professional authoritativeliterature. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.

Recommended Prerequisite: ACCT 301 or BMGT 613, or equivalent withgrade of B- or higher or permission of program director.

































Accounting (ACCT) 7

Enrollment limited to students with a class of Advanced to Candidacy,Graduate, Non-Degree or Senior Plus.

Enrollment is limited to students with a major in Accounting or ForensicAccounting.

Enrollment is limited to Graduate, Non-Degree or Undergraduate levelstudents.

Enrollment limited to students in a Master of Science degree.


Grading:This course is graded on the Graduate Regular scale. (http://catalog.gmu.edu/policies/academic/grading/)

ACCT 532: Foundations of Financial Reporting II. 3 credits.Upon completing course students will be knowledgeable about globalbusiness and trade as it applies to international financial reportingstandards. Students explore topics including: current liabilitiesand contingencies, bonds and long term notes, leases, accountingfor income taxes, pensions, shareholder's equity and share basedcompensation. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.

Recommended Prerequisite: ACCT 331, ACCT 531, or equivalent andFNAN 301, BMGT 643 or equivalent, both with a grade of B- or higher orpermission of program director.

Registration Restrictions:Enrollment limited to students with a class of Advanced to Candidacy,Graduate, Non-Degree or Senior Plus.






ACCT 551: Foundations of Taxation of Business Entities. 3 credits.The objective of this course is to build a sound conceptual and technicalfoundation for the study of federal income taxation that providesstudents with the tools necessary to stay current with the ever-changingtax law. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.

Recommended Prerequisite: Permission of program director.







ACCT 561: Foundations of Assurance Services. 3 credits.The course focuses on planning, performing and reporting on an auditof financial statements conducted in accordance with U.S. generallyaccepted auditing standards (U.S. GAAS). It also introduces the publicaccounting profession and the services CPAs provide. Offered by Schoolof Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Recommended Prerequisite: ACCT 331 or ACCT 531 with a B- or better orpermission of MSA Program Director.







600 Level CoursesACCT 601: Online MSA Orientation Course. 0 credits.The main objective of this course is to help students understand programexpectations and time commitment and prepare themselves for onlinecommunication and technology requirements necessary to successfullycomplete their online MSA degree. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Recommended Prerequisite: Enrollment in the online MSA program orpermission of the MSA academic director.


Enrollment is limited to Graduate or Undergraduate level students.

Students in a Non-Degree Undergraduate degree may not enroll.


Grading:This course is graded on the Graduate Special scale. (http://catalog.gmu.edu/policies/academic/grading/)





























8 Accounting (ACCT)

ACCT 611: Advanced Issues in Managerial Accounting. 3 credits.Examines the firm's planning and control decisions that require a moresophisticated approach than the rule-of-thumb procedures advocatedfor traditional cost accounting problems. Students will work with real-world issues and problems and apply the appropriate analytical model todevelop relevant management accounting treatments. Offered by Schoolof Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Recommended Prerequisite: ACCT 311 and admission to the MSAprogram or permission of the program director.

Registration Restrictions:Enrollment limited to students with a class of Advanced to Candidacy,Graduate or Senior Plus.

Students in a Non-Degree Post-Baccalaureate or Non-DegreeUndergraduate degrees may not enroll.



ACCT 630: Advanced Financial Accounting. 3 credits.This course covers advanced topics in financial accounting like businesscombinations and preparation of consolidated financial statements.Students are also introduced to specialized accounting issues relatedto partnerships and segment reporting. Offered by School of Business(http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.


Enrollment limited to students with a class of Advanced to Candidacy,Graduate or Senior Plus.

Enrollment is limited to students with a major in Accounting, BusinessAdministration or Forensic Accounting.




ACCT 633: Advanced Issues in Financial Reporting. 3 credits.Students will gain knowledge and skills used in the interpretation ofcomplex corporate financial accounting issues and in the preparationof complex financial statements. Topics include acquisitions,consolidations, derivatives, segment reporting, partnerships, andSEC reporting. Students also will learn to conduct research usingthe FASB Accounting Standards Codification to resolve ambiguousreporting issues. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.

Recommended Prerequisite: Permission of MSA Director if not alreadyenrolled in the MSA program.


Enrollment is limited to students with a major, minor, or concentration inAccounting or Business Administration.

Enrollment is limited to Graduate level students.




ACCT 636: Fraud Examination. 3 credits.Introduces strategies and techniques for fraud prevention and detection.Focuses on financial fraud such as bribery, contract rigging andkickbacks, embezzlement, fraudulent financial reporting, payroll fraud,and misappropriation of inventory and other assets. Several real-life cases and examples will be used to illustrate how to detect andprevent fraud. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit. Equivalent to GBUS 744, MBA 744.

Recommended Prerequisite: Admission to MSA program or permission ofprogram director.






ACCT 641: Estate Planning. 3 credits.Students will learn to plan efficient and effective wealth transfers tomeet clients' goals. Topics include transfers of property outright or withtrusts, wills, and powers of appointment; use of the marital deduction;valuation of assets; and buy-sell agreements. Students will learndifferences in planning for citizens and non-citizen as well as traditionaland non-traditional families. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Registration Restrictions:Enrollment limited to students with a class of Graduate.

Enrollment is limited to students with a major in Accounting.





























Accounting (ACCT) 9




ACCT 651: Advanced Issues in Taxation. 3 credits.Examines the application of the federal income tax law to C-corporations,S-corporations, and partnerships. Topics will include the formation,operations, and dissolutions of such entities. Students will read and applyprimary tax authorities to client fact patterns and engage in significantprofessional research and writing. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Recommended Prerequisite: Admission to the MSA program orpermission of the program director. ACCT 351 or equivalent.

Registration Restrictions:Enrollment limited to students with a class of Advanced to Candidacy orGraduate.

Enrollment is limited to students with a major, minor, or concentration inAccounting.





ACCT 661: Accounting Analytics. 3 credits.This course involves the collection, storage, and processing of financialand nonfinancial data used to report information to internal andexternal users. The focus is on relational database systems to capturethe business processes of an organization and the internal controlsembedded in those processes. Technical skills including the design andimplementation of ERP systems is emphasized. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Recommended Prerequisite: Have not completed ACCT 361 or equivalent,or permission of the Program Director





ACCT 665: Advanced Accounting Analytics. 3 credits.This course presents advanced topics in analytics used in businessprofessions. The course focuses on the development of skills requiredto analyze data captured in enterprise resource planning (ERP) systems– the type of data most often used by business professionals – andthe exploration and presentation of data for decision-making. Thetopics include a continuation of business process knowledge andadvanced skills in data visualization and analysis. Emerging issuesin business are also introduced, such as blockchain technology anddistributed databases and ledgers. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Registration Restrictions:Required Prerequisites: (ACCT 661B- or (ACCT 361C or 361XS)).B- Requires minimum grade of B-.C Requires minimum grade of C.XS Requires minimum grade of XS.






ACCT 670: International Accounting. 3 credits.International Accounting is study of entity reported as multinationalcompany or entity whose reporting obligations to stakeholders arelocated in a different country. Course focuses on effects of financialreporting, managerial planning and control, international taxation, andinternational financial statement analysis on multinational reportingentity, and as the convergence of U.S. Generally Accepted AccountingPrinciples and International Financial Reporting Standards. Offeredby School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Registration Restrictions:Required Prerequisites: BUS 200C, ACCT 303C, 330C, FNAN 303C,BUS 200XS, ACCT 303XS, 330XS or FNAN 303XS.C Requires minimum grade of C.XS Requires minimum grade of XS.


































10 Accounting (ACCT)

ACCT 671: Managing Data Quality and Integrity. 3 credits.This course provides students with the current techniques used bybusiness professionals to manage and improve data quality for lateranalysis and use in managerial decision making. The course focuseson the development of the skills required to collect and extract data andvalidate data integrity. The topics covered include data extraction, datatransformation, data cleansing, data classification, and data automation.Further, the course introduces students to the topics of data warehousingand advances their knowledge of data mining techniques. Offered bySchool of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Registration Restrictions:Required Prerequisites: ACCT 661B-, 361C, MIS 310C, ACCT 665B-, 361XS

or MIS 310XS.B- Requires minimum grade of B-.C Requires minimum grade of C.XS Requires minimum grade of XS.





ACCT 672: Governmental and Nonprofit Accounting. 3 credits.Accounting and Reporting for non-business organizations. Emphasizesaccounting issues unique to these entities, including non-exchangetransactions and lack of ownership interest. Includes accounting andreporting for state and local governments, nongovernment organizations,and the federal government. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Recommended Prerequisite: Admission to the MSA program orpermission of the program director.


Enrollment is limited to students with a major in Accounting orGovernment Accounting.





ACCT 690: Professional Accounting Colloquium. 3 credits.The Professional Accounting Colloquium is designed to give graduateaccounting students the opportunity to identify, develop, and improveprofessional skills and attributes critical to success in the accountingprofession. Students will gain an understanding of these professional

accounting skills and attributes from both a theoretical and appliedperspective. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.



Enrollment is limited to students with a major, minor, or concentration inAccounting.





ACCT 695: Graduate Field Experience. 1-3 credits.This course provides a framework for approaching, successfullycompleting, and reflecting upon a professional field experience inaccounting. The course is designed for students who will completesemester long internship in the field of accounting either in publicaccounting or in industry. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maybe repeated within the degree for a maximum 3 credits.

Recommended Prerequisite: Permission of MSA Program Director.





Schedule Type: Internship


ACCT 696: Directed Studies in Accounting. 1-3 credits.Approval by faculty member and program director required prior toregistration. Studies specialized topics in business not otherwiseavailable in the curriculum. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maybe repeated within the degree for a maximum 3 credits.






























Accounting (ACCT) 11






ACCT 697: Special Topics in Accounting. 1-3 credits.Sections established as necessary to focus on various topical issues thatemerge in practice of accounting. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maybe repeated within the term for a maximum 6 credits.

Specialized Designation: Topic Varies







700 Level CoursesACCT 701: Business Valuation. 3 credits.Provides hands-on-experience in financial statement analysis andvaluation. Takes an accounting-based valuation perspective and offers acomprehensive framework for analyzing financial statements consistingof (a) Business Strategy, (b) Accounting Analysis, (c) Financial Analysis,and (d) Prospective Analysis and Valuation. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit. Equivalent to MBA 701.

Recommended Prerequisite: Admission to the MSA program orpermission of instructor. Grade of B or better in MBA 613.

Registration Restrictions:Enrollment is limited to Graduate level students.




ACCT 708: Taxes and Business Strategy. 3 credits.Provides a framework for making managerial decisions in a globaltax environment. Examines business decisions such as location offacilities, employee compensation, mergers and acquisitions, capital andasset structure, and business form. Focuses on tax planning conceptsand the effect of taxes on business decisions. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit. Equivalent to MBA 708.

Recommended Prerequisite: Admission to the MSA program orpermission of instructor. Completion of MBA core requirements.





ACCT 737: Fraud and the Law. 3 credits.Provides an overview of US legal system including law-makingprocess, structure of court system, and how frauds are brought to trial,prosecuted and resolved. Explores common fraud statutes used topenalize wrongdoers. Course will examine evidentiary rules includingtypes of evidence, hearsay, impeachment and privileges. Highlightthe legal requirements for serving as an expert witness and testifyingin court. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.





ACCT 738: Advanced Topics in Fraud. 3 credits.Course will cover advanced topics in forensic accounting. The focus willbe on contemporary issues in fraud. Examples of topics include litigationsupport, money laundering, consumer fraud, bankruptcy, divorce and taxfraud, fraud in e-commerce, insurance fraud and mortgage fraud. Thecourse will provide a comprehensive look at fraud investigation. Offeredby School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Registration Restrictions:Required Prerequisites: ACCT 636C or MBA 744C.C Requires minimum grade of C.



































12 Accounting (ACCT)



ACCT 741: Information Technology Auditing. 3 credits.Introduces methodologies to assess security and control issuesconcerning accounting and other information systems. Key featureof course is applying computer-assisted audit tools and techniquesto test effectiveness of application controls. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Recommended Prerequisite: Permission of program director if notalready admitted to MSA or MBA program.

Registration Restrictions:Enrollment is limited to students with a major in Accounting or BusinessAdministration.





ACCT 742: Governance and Ethics. 3 credits.Focuses on developing understanding of corporate governance issuesand ethical decision making. Topics include examination of internaland external international governance issues, and ethical analysis incurrent business environment. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit. Equivalent to MBA 742.


Registration Restrictions:Enrollment is limited to students with a major in Accounting, BusinessAdministration, Forensic Accounting or Government Accounting.





ACCT 743: Corporate Financial Reporting. 3 credits.Addresses contemporary issues in corporate financial reporting. Focuseson role of financial reporting in providing decision-useful informationto participants of capital market, and theoretical and empiricalassessments of its performance. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.


Registration Restrictions:Enrollment is limited to students with a major in Accounting or BusinessAdministration.





ACCT 771: Audit Analytics. 3 credits.This course prepares students to enter a rapidly changing auditenvironment. The course provides students with current techniques usedby accounting and finance professionals to improve audit efficiencyand effectiveness through data analytics. The topics covered includeauditing through information systems, continuous auditing, automatedaudit procedures, and artificial intelligence to support judgment anddecision-making. Emerging issues that impact the audit function are alsocovered, such as blockchain technologies, information assets and digitalcurrencies. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.

Registration Restrictions:Required Prerequisites: ACCT 665B- and 671B-.B- Requires minimum grade of B-.





ACCT 772: Federal Accounting and Reporting. 3 credits.Designed to give graduate students the opportunity to learn aboutaccounting and reporting issues facing government accountingprofessionals. The course discusses the differences between the federalsector and other sectors, and the integral use of budgetary accountingversus the more traditional financial accounting. Students will learnabout federal reporting at both the agency and government-wide level,be introduced to innovative reporting practices in the federal governmentand will build critical writing and reporting skills. Offered by School ofBusiness (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Registration Restrictions:Required Prerequisites: ACCT 672C, 472C or 472XS.C Requires minimum grade of C.XS Requires minimum grade of XS.

































Accounting (ACCT) 13

Enrollment is limited to students with a major in Accounting orGovernment Accounting.





ACCT 781: Tax Analytics. 3 credits.This course prepares accounting students to be effective tax leaders.It focuses on emerging issues in tax analytics using case studies andapplied technologies. The topics include extracting and analyzing taxdata for risk analysis, tax strategy, transfer pricing, artificial intelligence,and technology automation related to the tax function. Emerging issuesthat impact the tax profession are also covered, such as blockchaintechnologies, information assets and digital currencies. Offered bySchool of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May not be repeated for credit.

Registration Restrictions:Required Prerequisites: ACCT 665B- and 671B-.B- Requires minimum grade of B-.

Enrollment is limited to students with a major in Accounting Analytics orAccounting.

Enrollment limited to students in a Graduate Certificate or Master ofScience degrees.



ACCT 792: Seminar in Accounting. 3 credits.Selective analysis of topics addressing important issues in contemporaryaccounting practice. Discussion of two or three major topics. Offeredby School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). May be repeated within the term for amaximum 6 credits.





ACCT 795: Global Accounting Environment. 3 credits.Examines the activities of accounting firms competing in the globalbusiness environment. Students will observe these activities in residencyand study the decision-making processes of international accountingfirms to develop an understanding of the regulatory environment of globalaccounting. Offered by School of Business (http://catalog.gmu.edu/

archives/2020-2021/colleges-schools/business/). May not be repeatedfor credit.


Registration Restrictions:Enrollment is limited to students with a major, minor, or concentration inAccounting.





ACCT 796: Independent Studies/Directed Readings. 1-3 credits.Research and analysis of selected problems or topics in accounting nototherwise available in curriculum. Notes: Approval of faculty memberand program director required. Offered by School of Business (http://catalog.gmu.edu/archives/2020-2021/colleges-schools/business/). Maynot be repeated for credit.

Recommended Prerequisite: Permission of Program Director.
































accounting (acct) - george mason university · 2021. 4. 13. · acct 332: intermediate accounting...

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