MS-Accounting Course Descriptions
22 ACCT 331 | Intermediate Accounting I. 4 ug. cr. Application of generally accepted accounting principles to financial statement preparation with emphasis on current asset accounts. |
22 ACCT 332 | Intermediate Accounting II. 4 ug cr. Application of generally accepted accounting principles to financial statement preparation with emphasis on non-current asset, liability, and owners' equity accounts. |
22 ACCT 333 | Intermediate Accounting III. 4 ug. cr. Application of generally accepted accounting principles to financial statement preparation with emphasis on accounting for income taxes, pensions, leases, and other specialized accounting problems. |
22 ACCT 472 | Tax I. 4 ug. cr. Analysis of the implications of taxation for decision making, covering corporate, partnership and individual taxation with a focus on the role of accountants and tax preparers in providing sophisticated tax advice. |
22 ACCT 521 | Fraud Examination. 4 gr. cr. Prevention, detection and prosecution of fraud with emphasis on asset misappropriation by employees and managers. |
22 ACCT 576 | Accounting for Non-Profit Organizations. 4 gr. cr. Accounting problems for not-for-profit institutions including fundamentals of fund accounting for governmental units. |
22 ACCT 598 | Professional Ethics and the Accounting Environment. 4 gr. cr. Study of professional ethics and the standard setting process in accounting. |
22 ACCT 821 | Managerial Accounting. 4 gr. cr. Dedicated to an exploration of discipline of managerial accounting, especially planning and control, non-business decision-making, and inventory valuation and income determination. |
22 ACCT 831 | Corporate Tax I. 4 gr. cr. Study of federal tax consequences of the formation and operation of a corporation. Includes distribution of cash and property, an introduction to taxation of Subchapter S corporations and tax problems related to the accumulation of income by the corporation. |
22 ACCT 872 | Federal Tax Planning and Research. 4 gr. cr. Methodology and procedures in tax planning and research; study of corporate and shareholder taxation. |
22 ACCT 873 | Auditing. 4 gr. cr. Principles, standards and procedures included in the conduct of an audit. Internal control, statistical sampling, objectives, and report presentation. |
22 ACCT 874 | Advanced Auditing. 4 gr. cr. Topics covered include advanced financial audit methodologies, professionalism in public arena, audits of computerized systems and advanced quantitative auditing techniques. |
22 ACCT 875 | Consolidated Financial Statements. 3 gr. cr. Accounting for business combinations and preparation of consolidated financial statements. |
22 ACCT 882 | Strategic Cost Management. 4 gr. cr. Current topics in the area of management accounting including quantitative and behavioral considerations. |
22 ACCT 887 | International Accounting. 4 gr. cr. Discussion of International Financial Reporting Standards (IFRS) with a comparison to US GAAP. |
