Graduate Master's Courses
Enrollment for degree completion. Pre: Master’s Plan B or C candidate and consent.
History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories, scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323, A minimum of at least C- or better, or consent
Advanced auditing course using research, critical thinking and communication skills applied to contemporary accounting and auditing. Pre: 418, A minimum of at least C- or better is required
Theory and fundamental causes of international variations in accounting. Special emphasis on problems such variations create for financial reporting, control, and decision-making within multinational business enterprises. Pre: 323 or consent, A minimum of at least C- or better is required
In-depth examination of tax and accounting research, IRC, and SEC procedures. Extensive practice in issue identification, reading and analyzing primary authority, and communicating results. Pre: 401, A minimum of at least C- or better is required, orientation program, or faculty consent.
Provides the tools necessary for understanding the principles of fiscal accountability and reporting in governmental and non-for-profit organizations. Pre: 415, A minimum of at least C- or better is required
Examines estate and gift tax provisions and basic estate planning techniques to save taxes and avoid probate. Overviews generation-skipping transfer taxes and income taxes on estates and trusts. Pre: 401, A minimum of at least C- or better is required
Examines international, state, and local tax issues. Topics include U.S. International taxation of in- and out-bound transactions, sourcing of income and deductions and nexus. Pre: 401, A minimum of at least C- or better is required
Integrates learning through analysis and communication of comprehensive business problems. Stresses research, critical thinking, and analytical and communication skills applied to contemporary accounting and tax issues. Pre: 625, A minimum of at least C- or better is required, and last semester in Master's Program.
Concentration on current issues impacting the accounting profession. Topics vary each semester. May be repeated for credit.
On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required. Pre: consent.