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Courses - ACCT Graduate Level

500. Financial Accounting (3)

Prerequisite: Graduate business standing.
Objective is to develop skills required to interpret and analyze the information contained in the financial statements, with emphasis on the use of accounting information as an aid to business decisions.
Laboratory and/or class computer applications required. Letter grade only (A-F).

601. Corporate Governance and Financial Reporting (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Introduction to corporate governance, SEC and other reporting requirements of complex accounting policies in the US including exposure to financial accounting research relating to earnings quality and the stock market, current scandals and frauds.
Letter grade only (A-F).

602. Advanced Cost Accounting (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Covers the advanced topics in planning, budgeting and cost control of decision making using a quantitative analysis approach. Emphasis is placed on development of critical thinking and analytical skills in problem solving with cost issues.
Letter grade only (A-F).

603. Financial Statement Analysis (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Focuses on the content and analysis of publicly available financial statement data. Students will learn analytical tools to assess a firm's profitability and risk and to value the firm's common stock using valuation models.
Letter grade only (A-F).

604. Forensic Accounting (2)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Introduction to the fundamental forensic accounting skills employed by accountants. Specific topics include professional responsibilities of forensic practitioners, fraud prevention, detection, and response, business valuation, damage computations, and the accountant as an expert witness.
Letter grade only (A-F).

605. Seminar in Accounting Information Systems (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Familiarization with accounting information systems analysis, design, development, and implementation. Studied through use and application of computers.
Letter grade only (A-F).

610. Managerial Accounting and Control (3)

Prerequisite: Graduate business standing.
Introduces basic cost concepts of managerial accounting using a quantitative analytical approach. Topics include costing systems, cost-volume-profit analysis, budgeting, cost control, and compensation with focus on management decision-making.
Laboratory and/or class computer applications required. Not open for credit to students with credit in ACCT 510. Letter grade only (A-F).

611. Seminar in Auditing and Assurance Services (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Selected conceptual issues in auditing and assurance services. Differences between audit and assurance services. Public accountant responsibilities. Problems and cases on engagement to compile or review financial statements of nonpublic entities under accounting and review services standards.
Letter grade only (A-F).

612. Governmental and Non-Profit Accounting (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Concepts and problems in the accounting for local, state, and government agencies and for not-for-profit institutions including colleges and hospitals.
Letter grade only (A-F).

615. Accounting for Managers (4)

Prerequisite: Graduate business standing.
Presents essential accounting concepts for managers in organizations of all types. Reviews use of accounting information to plan, control, and evaluate performance and comply with regulatory requirements. Examines how accounting information facilitates management decision making.
Letter grade only (A-F).

621. Tax Research and Planning (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Develops the technical and research skills needed to address contemporary tax issues. It acquaints students with federal tax policies, procedures and authorities governing tax practice.
Letter grade only (A-F).

622. Taxation of Partnerships & S Corporations (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Focuses on the federal income taxation of partnerships, S corporations, and their owners/beneficiaries. Students will learn why so many closely-held businesses and real estate investments are owned by partnerships or LLCs.
Letter grade only (A-F).

623. Taxation of C Corporations and Shareholders (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Focuses on the federal income taxation of C corporations and shareholders. It also focuses on reading and interpreting tax laws to determine tax consequences of completed transactions and to formulating tax-planning strategies.
Letter grade only (A-F).

631. Information Systems Governance and Control (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Reviews governance and control issues in accounting information systems, examines issues related to the Sarbanes-Oxley Act 2002 (SOX), and applies governance frameworks including COSO, COBIT and ITIL to governance and control of information systems.
Letter grade only (A-F).

632. Information Systems Auditing (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Reviews processes for performing audits of information systems, including obtaining evidence on the reliability of the systems, safeguarding of information assets, and constructing risk profiles of information systems applications.
Letter grade only (A-F).

633. Accounting Database Systems (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Examines the architecture of enterprise information. Semantic and syntactic modeling of enterprise economic phenomena, relational database technology and database design for business systems, business process analysis patterns and implementation compromises.
Letter grade only (A-F).

634. Advanced Spreadsheet Analysis (4)

Prerequisite: Graduate business standing, undergraduate degree in Accountancy from an accredited university, and consent of instructor.
Presents advanced spreadsheet and analysis techniques such as pivot tables, simulations, programming with visual basic, and the use of macros to solve accounting-related problems.
Letter grade only (A-F).

640. Tax Research and Planning (3)

Prerequisite: Graduate business standing.
Understanding and researching income tax law. Application of research techniques to compliance and tax planning problems. Analysis of IRS procedures related to audits, tax collections, criminal prosecutions and federal tax litigation.
Letter grade only (A-F).

680. Financial Reporting and Analysis (3)

Prerequisite: Graduate business standing.
In-depth understanding of accounting standards with focus on analytical skills to analyze publicly available financial statement data. Students will learn analytical tools to assess a firm's profitability and risk and to value the firm's common stock.
Letter grade only (A-F).

695. Selected Topics in Accountancy (1-3)

Prerequisites: Graduate business standing and consent of instructor.
Letter grade only (A-F). May be repeated to a maximum of 6 units with different topics. Topics announced in the Schedule of Classes.

697. Directed Studies (1‑3)

Prerequisites: Graduate business standing and consent of instructor.
Individual study under faculty direction.
Letter grade only (A-F).

699. Accountant's Professional Responsibilities and Ethics (4)

Prerequisites/Corequisites: Graduate business standing, ACCT 601, ACCT 602, ACCT 603, ACCT 604, ACCT 605, ACCT 611, ACCT 612.
A case-based capstone course that examines different theories of the accountant's professional responsibilities and ethics. Accountants' ethical reasoning is examined along with the legal and regulatory obligations.
Letter grade only (A-F).


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