Accounting Courses: Fall 2015


Accounting

ACC 618: Advanced Taxation

(3) Credit Hour(s)

This course focuses on the basic principles of federal income taxation of corporations, partnerships, trusts, gifts, and estates. It reinforces the use of tax research tools, and provides an overview of administrative and procedural aspects of tax practice. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: Acceptance into the 5-year B.S./M.S. program and completion of ACC 318. Offered Each Year . (GR)

ACC 620: Advanced Auditing

(3) Credit Hour(s)

An advanced study of auditing standards, principles, theory, and practice. Current trends in auditing and assurance services will be emphasized. The class offers an in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet. The class will also be focused on the Information Technology Audit function, the use of technology in audits, auditing through computer systems and auditing around computer systems. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 420 and acceptance into the 5-year B.S./M.S. program. Offered Each Year . (GR)

ACC 630: Global Financial Reporting and Statement Analysis

(3) Credit Hour(s)

This course presents a five step framework for effective financial statement analysis. It begins with an understanding of the industry economic characteristics and current conditions of the firm's businesses and the particular strategies the firm selects to compete in each of these businesses. It then assesses how well the firm's financial statements reflect the economic effects of the firm's decisions and actions. With the use of financial statement ratios and other analytical tools, it assesses the profitability and risk of the firm in the recent past and, by incorporating information about expected changes, forecasts expected profitability and risk. Finally, the analyst values the firm using various valuation tools and models. The framework will be applied to both domestic and international companies. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: Acceptance into the 5-year B.S./M.S. program. Offered Each Year. (GR)

ACC 650: Directed Research in Accounting

(3) Credit Hour(s)

This course is the capstone course for the 150-hour accounting program. The student, under the guidance of a mentor, will prepare a research study in the field of accounting. The topic of the study must be approved by the graduate committee and defended in a public forum when complete. Details of the process will be provided to the student by their faculty mentor. Prerequisite: Permission of Instructor. Offered Each Year. (GR)


Finance

FIN 601: Global Monetary System and Capital Markets

(3) Credit Hour(s)

This course is devoted to in-depth discussion and practical application of business finance as practiced in a borderless world. The major topics covered include the international monetary system, the balance of payments, foreign exchange, the management of foreign exchange risk, the role of banks in international finance, and a discussion and analysis of the non-bank financial institutions and international financial markets that represent an inventory of financial resources for the global company. Offered Each Year (Spring). (GR)