Course Descriptions

Core courses and their accompanying descriptions are listed below. Additional information regarding core course prerequisites and restrictions as well as course descriptions for elective and foundational courses can be found in the Graduate Catalog.

Accounting Information Systems

Learn principles and methods for the design and implementation of accounting information systems using database technologies.

Advanced Accounting II

Discuss in-depth application of accounting concepts, theories, and conventions to recording and reporting of problems arising from business combinations, branch operations, and business operations in foreign countries. Work with consolidated balance sheets, income statements, and retained earnings statements. Learn application of advanced accounting theories, concepts, and conventions for home office and branch accounting, foreign exchange, and foreign subsidiaries.

Advanced Auditing

Using a case study approach, examine issues affecting the auditing profession and evaluate alternative solutions and their implications.

Advanced Managerial Accounting

Examine specialized topics in strategic cost management with an emphasis on the role of accounting information in strategy development and implementation. Discuss topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation.

Applied Professional Accounting Research

Learn research methods to identify accounting, auditing, and reporting issues; collect evidence from accounting/auditing literature; identify alternatives; develop recommendations; and communicate oral and written results.

Cooperative Education/Internship in Accounting

Develop in-depth accounting skills working within a local, regional, or national accounting placement. Cooperative education or internship assignments provide an excellent opportunity for pre-professional graduate students to explore career opportunities.

Contemporary Issues in Accounting

Evaluate concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Discuss asset valuation and income determination as well as the implications for internal and external uses of accounting information in business decision–making.

Federal Taxes II

Learn current federal tax aspects of the formation, distributions, and liquidations of partnerships and corporations. Discuss gift taxes, estate taxes, and family tax planning.

Financial Accounting Theory

Learn the application of the current authoritative accounting pronouncements to a variety of accounting situations. Focuses on conceptual development of analytical tools using current authoritative and alternative measurement theories.

Fraud Examination

Learn and apply techniques for the identification and detection of asset misappropriation schemes and fraudulent financial statements, as well as controls to prevent and detect problems.

Internal Auditing

Examine the role of internal audit activity in governance, risk, and control. Develop a professional practices framework to include the creation of a risk-based plan, and processes for conducting the internal audit engagement, reporting results, and monitoring engagement outcomes.

International Accounting Issues

Discuss significant accounting matters experienced by multi-national companies including currency transactions and translations, transfer pricing, management planning and control, and taxation.

Professional Accounting Problems

Update and expand core knowledge in accounting theory, practice, taxation, and auditing.