ACCT 604 Individual Taxation 3(3,0) Interpretation of federal income tax laws, regulations, and court decisions with practice in application of these laws to the returns of individuals, partnerships, and corporations. Preq: ACCT 311 with a C or better.
ACCT 801 Financial Accounting Theory and Research 3(3,0) Evolution of financial accounting theory and its application to contemporary reporting. Emphasis is on learning to research, document, and present a rationale for a recommended alternative. Research problems are derived from actual audit disputes concerning financial presentation. Preq: ACCT 313 or equivalent.
ACCT 802 Auditing Seminar 3(3,0) Professional Standard for independent auditors. Taught by the case method; includes a discussion of contemporary auditing problems and cases. Preq: ACCT 415 or equivalent.
ACCT 803 Accounting Information Systems 3(3,0) Accounting systems including database concepts, systems design and evaluation, systems controls, and systems implementation. Preq: ACCT 303, 313, and 322; or equivalent.
ACCT 804 The Environment of Accounting 3(3,0) Professional, legislative, judicial, and social environments in which the accounting profession operates. Preq: ACCT 415 or equivalent.
ACCT 806 Advanced Accounting Problems 3(3,0) Specialized aspects of financial accounting including business combinations accounting and reporting practices of regulated and nonregu-lated industries, emerging practices and developments in financial accounting, fund accounting, and corporate reorganizations and liquidations. Preq: ACCT 313 or equivalent.
ACCT 814 Taxation of Business Entities 3(3,0) Discusses the interrelationship of taxation and business decisions. Designed for students not specializing in taxation. Preq: ACCT 404 or equivalent.
ACCT 815 Federal and State Income Taxation of Corporations 3(3,0) Tax principles and concepts involved in corporate-shareholder transactions, tax planning of corporations, Subchapter C, and related provisions of the Internal Revenue Code. Preq: ACCT 404 or equivalent.
ACCT 816 Taxation of Estates, Gifts, and Fiduciaries 3(3,0) Federal estate and gift tax laws; federal income tax laws related to trusts and estates. Preq: ACCT 404 or equivalent.
ACCT 817 Tax Research 3(3,0) Tax research methodology as applied to the solution of routine and complex tax problems emphasizing the methodology of solution rather than a specific tax area. Preq: ACCT 404 or equivalent.
ACCT 818 Taxation of Partnerships 3(3,0) Tax principles and concepts involved in partnership transactions, tax planning, and tax shelters. Preq: ACCT 404 or equivalent.
ACCT 819 Current and Special Topics in Taxation 3(3,0) Specialized and contemporary topics in federal taxation and tax practice. Preq: ACCT 404 or equivalent.
ACCT 820 Advanced Topics and Planning in Taxation 3(3,0) Planning
element for federal and state taxes in business decisions including current
sophisticated developments in taxation. Preq: ACCT 404 or equivalent.
ACCT 821 Controllership 3(3,0) Advanced internal accounting emphasizing accounting implications for management decision making. Preq: ACCT 303 or equivalent.
ACCT 845 Operational Auditing Seminar 3(3,0) Management control and operational systems; opportunities for improvement and development of practical and cost effective solutions to managerial problems using selected readings from case studies and industry monographs provided by the Institute of Internal Auditing. Preq: ACCT 340 or 415 or consent of instructor.
ACCT 899 Professional Exam Review 0(0,0) Preparation for professional examination of the student's choice: the Certified Public Accountant, Certified Management Accountant, or Certified Internal Auditor exam. Must be completed prior to receiving MPAcc degree. Does not contribute hours toward degree completion. To be taken Pass/Fail only.