Graduate Master's Courses

• ACC 500 Master’s Plan B/C Studies (1)

Enrollment for degree completion. Pre: Master’s Plan B or C candidate and consent.

• ACC 600 Asian-Pacific Entrepreneurship (3)

Selected topics in international management and industrial relations. Pre: consent.

• ACC 606 Tax Research (3)

In-depth examination of tax research, IRS administrative procedures, and potential penalties. Extensive practice in issue spotting, reading and analyzing primary authority, and communicating results. Pre: 401, A minimum of at least C- or better is required

• ACC 609 Advanced Accounting Information Systems (3)

The development, implementation and operation of enterprise-wide resource planning systems, with an emphasis on implications to accounting information. Also covers current and emerging issues relating to accounting information systems. Pre: 409, A minimum of at least C- or better is required

• ACC 616 Accounting Theory and Development (3)

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

• ACC 619 Advanced Auditing (3)

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

• ACC 620 Global Accounting (3)

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

• ACC 625 Accounting and Tax Research (3)

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.

• ACC 631 Tax of Partners/Partnerships (3)

Examines advanced topics in federal taxation of partners and partnerships regarding the contribution, operation, and distribution from partnerships and transfers of partnership interests. Pre: 407, A minimum of at least C- or better is required

• ACC 633 Advanced Corporate Taxation (3)

Examines tax advanced topics in corporate taxation, such as corporate reorganizations and divisions. Pre: 407, A minimum of at least C- or better is required

• ACC 635 Advanced Public Sector Accounting (3)

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

• ACC 638 Estate and Gift Taxation and Planning (3)

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

• ACC 639 Multijurisdictional Taxation (3)

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

• ACC 660 Analysis and Decision-Making (3)

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.

• ACC 690 Current Topics in Accounting (3)

Concentration on current issues impacting the accounting profession. Topics vary each semester. May be repeated for credit.

• ACC 695 Accounting Internship (3)

On-the-job experience in the accounting community. Necessary evaluation reports and meetings with faculty advisor required. Pre: consent.

• BUS 610B Accounting Tools for the MBA (2)

Integrative course providing foundation skills in business. (B) accounting tools for the MBA; (C) statistical tools for the MBA; (D) economic tools for the MBA. 610B, 610C, and 610D must be taken concurrently. A-F only.

• BUS 616 Managerial Accounting (3)
  Previously BUS 614B

Accounting tools for business professionals focusing on decision making, planning and control; costing of business activities. A-F only. Pre: 610B, 610C, and 610D.