ACCT - - Accounting 1 ACCT - ACCOUNTING ACCT 603 Energy Accounting Credits 3. 3 ... ACCT 611. ACCT 620 Management Accounting and Control

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  • ACCT - Accounting 1

    ACCT - ACCOUNTINGACCT603 Energy AccountingCredits 3. 3 Lecture Hours.Overview of the oil and gas industry and specialized financial accountingprocedures associated with the industry; emphasis on accounting forexploration, development, production, depletion and amortization as wellas joint operations, asset impairment and retirement obligation; includesreserve accounting/disclosure related to the above topics.Prerequisites: ACCT327 with C or better.

    ACCT607 Seminar in AuditingCredits 3. 3 Lecture Hours.Current issues and research in auditing, attestation and financialdisclosures. Classification 6 students may not enroll in this course.Prerequisite: ACCT407 or equivalent.

    ACCT610 Financial AccountingCredits 1 to 3. 1 to 3 Lecture Hours.Develops a conceptual framework for understanding and using corporatefinancial statements. Oriented towards the user of financial accountingdata (rather than the preparer) and emphasizes the reconstruction ofeconomic events from published financial data. May be repeated for upto 3 hours credit. Classification 6 students may not enroll in this course.Prerequisite: Enrollment is limited to BUAD classification 7 graduatestudents.

    ACCT611 Management of TaxationCredits 3. 3 Lecture Hours.Various income taxes on taxable entities. For business and other majors.Classification 6 students may not enroll in this course.

    ACCT612 Partnership and Real Estate TaxationCredits 3. 3 Lecture Hours.Concepts and principles of partnerships and real estate taxation; use ofpartnerships and real estate for tax planning. Classification 6 studentsmay not enroll in this course.Prerequisite: ACCT405.

    ACCT615 Contemporary Tax TopicsCredits 3. 3 Lecture Hours.Explores business tax topics that provide current/future significantprofessional tax service opportunities such as specialized applications ofbusiness taxation. Intended for graduate students in the Tax Track in theProfessional Program in Accounting. May be taken two times for credit.Prerequisite: ACCT611.

    ACCT620 Management Accounting and ControlCredits 1 to 3. 1 to 3 Lecture Hours.Applications of concepts useful to management, in the analysis ofaccounting data for the purposes of costing and income determination,decision making and control of various organizational activities. May berepeated for up to 3 hours credit. Classification 6 students may not enrollin this course.Prerequisite: ACCT610 or equivalent. Enrollment is limited to BUADclassification 7 graduate students.

    ACCT621 Corporate Taxation ICredits 3. 3 Lecture Hours.Formation and capital structures, partial liquidations, S corporations,accumulated earnings tax, personal holding companies and other topics.Classification 6 students may not enroll in this course.Prerequisite: ACCT405 or equivalent.

    ACCT625 Professional Accounting SeminarCredit 1. 1 Lecture Hour.Focuses on increasing understanding of the emerging issues facingprofessional accountants; provides opportunities to enhance skillsnecessary to succeed as professional accountants.Prerequisite: Enrollment in Master of Science in accounting program.

    ACCT628 Business Application ModelingCredits 3. 3 Lecture Hours.Focuses on modeling application software commonly used in accountingand business; primary emphasis on Visual Basic for Applications inMicrosoft Excel and Access; application exercises will deal with financialproblem solving. Classification 6 students may not enroll in this course.Prerequisite: ACCT427 or equivalent.

    ACCT629 Controls and Audit TechnologyCredits 3. 3 Lecture Hours.Focuses on internal controls and their importance with regards tofinancial reporting and arrangement; topics include process walkthroughtechniques, documentation, business processes, control frameworks,application controls, change management, operations management andsecurity.Prerequisite: ACCT407.

    ACCT640 Accounting Concepts and Procedures ICredits 3. 3 Lecture Hours.Accounting concepts and relationships essential to administrativedecisions; use of accounting statements and reports as policymakingand policy execution tools. Classification 6 students and non-businessgraduate students may enroll in this course.Prerequisite: Graduate classification.

    ACCT644 Control and Audit of Information SystemsCredits 3. 3 Lecture Hours.Focuses on the control, audit, and security of information systems; aimedat enhancing the ability of accounting professionals to deal with complexcomputer-based accounting systems as auditors of these systems;topics include general and application controls, audit software, and e-commerce security.Prerequisite: ACCT427; graduate classification.

    ACCT646/IBUS646 International AccountingCredits 3. 3 Lecture Hours.Introduction and examination of accounting issues unique tomultinational enterprises and international business activity.Classification 6 students may not enroll in this course.Prerequisites: ACCT328; FINC341.Cross Listing: IBUS646/ACCT646.

    ACCT647/FINC647 Financial Statement AnalysisCredits 3. 3 Lecture Hours.Analytical approach to financial statements; application of finance andaccounting principles relevant to the analysis of financial statements.Classification 6 students may not enroll in this course.Prerequisites: FINC612 or FINC635; ACCT610 or ACCT640.Cross Listing: FINC647/ACCT647.

    ACCT648 Accounting Information SystemsCredits 3. 3 Lecture Hours.Design, implementation, operation, control and audit techniques ofaccounting information systems. Classification 6 students may not enrollin this course.Prerequisite: ACCT427 or equivalent.

  • 2 ACCT - Accounting

    ACCT650 Accounting EthicsCredits 3. 3 Lecture Hours.Integration of ethical reasoning, objectivity, independence and othercore values into the development of a professional accountant; criticalanalysis of the ethical lapses which have occurred in business and theaccounting profession; explores ways to integrate ethical behavior intoprofessional life.Prerequisite: Graduate classification.

    ACCT651 Development of Accounting ThoughtCredits 3. 3 Lecture Hours.Examination of contemporary financial reporting issues in termsof institutional, ethical, and regulatory environment; framework forexercising judgment when literature provides no direct prescription aboutcorrect reporting. Tools used include unstructured cases and open-endedresearch assignments. Course not open to classification 6 students.Prerequisite: ACCT 642 or approval of instructor.

    ACCT660 Accounting Information and Financial MarketsCredits 3. 3 Lecture Hours.Financial accounting research with emphasis on financial markets;investigates major areas of financial accounting research, relatedstatistical techniques and the progress of research in a historicalperspective. Classification 6 students may not enroll in this course.Prerequisite: ACCT665 or approval of instructor.

    ACCT665 Research Methodology ICredits 3. 3 Lecture Hours.Nature and evaluation of accounting research; includes preparation andevaluation of original research papers. Classification 6 students may notenroll in this course.Prerequisite: Doctoral classification.

    ACCT671 Contemporary Accounting TopicsCredits 1 to 3. 1 to 3 Lecture Hours.Current issues and research in topical areas: financial data audit andcontrol; international accounting; accounting for natural resources; taxplanning, theory and structure of taxation. Classification 6 students maynot enroll in this course.Prerequisite: Approval of instructor.

    ACCT680 Tax Research and PolicyCredits 3. 3 Lecture Hours.Methodology and sources of tax research; tax analysis research, policyimplications, behavioral aspects and use of quantitative analysis.Classification 6 students may not enroll in this course.Prerequisite: ACCT 405 or 611.

    ACCT684 Professional InternshipCredits 1 to 6. 1 to 6 Other Hours.A directed internship in an organization to provide students with on-the-job training with professionals in organizational settings appropriate tothe student's professional objectives. Classification 6 students may notenroll in this course.Prerequisites: Approval of committee chair and department head.

    ACCT685 Directed StudiesCredits 1 to 4. 1 to 4 Other Hours.Directed individual study of selected problems using recentdevelopments in business research methods. Classification 6 studentsmay not enroll in this course.Prerequisites: Graduate classification and approval of instructor.

    ACCT688 Doctoral SeminarCredits 3. 3 Other Hours.Historical development of the conceptual framework of accountingtheory and practices; analysis of current research and controversialissues in the field. For doctoral students only. May be repeated for credit.Classification 6 students may not enroll in this course.Prerequisite orcorequisite: ACCT665.

    ACCT689 Special Topics in...Credits 1 to 4. 1 to 4 Lecture Hours. 0 to 4 Lab Hours.Selected topics in an identified area of accounting. May be repeated forcredit. Classification 6 students may not enroll in this course.

    ACCT691 ResearchCredits 1 to 23. 1 to 23 Other Hours.Research for thesis or dissertation. Classification 6 students may notenroll in this course.

    ACCT705 Accounting for Business ResultsCredits 1 to 4. 1 to 4 Lecture Hours.Interpretation of annual reports; financial statement creation;assessment of company financial health; identification of factors thatimpact company earnings quality; valuation model implementation.Prerequisite: For Master of Science in Business students only.

    ACCT710 Accounting for Managerial Decision MakingCredits 1 to 4. 1 to 4 Lecture Hours.Use of accounting information for managerial decision making; costbehavior and control; budgeting; performance measurement; applicationof accounting data in managing organizational production activities andoperation processes.Prerequisite: For Master of Science in Business students only.

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