Department of Accountancy & Taxation
Graduate Course Descriptions
Please note: if a student has taken an undergrad or post baccalaureate equivalent of any graduate level course and successfully completed it, they cannot receive credit for the same course as part of their graduate career.
|Course #||Course Title||Description|
|ACCT 7330||Advanced Accounting||
This course focuses on financial accounting for business combinations and the preparation of consolidated financial statements. The course also covers financial accounting for partnerships, international transactions and hedging fluctuations in foreign exchange rates.
|ACCT 7340||Financial Statement Analysis||
This course examines financial statement analysis with special emphasis on understanding, organizing, and summarizing financial data for decision making purposes related to valuation.
|ACCT 7350||Int’l Financial Reporting and Analysis||
The course provides a comparison of International Financial Reporting Standards (IFRS) and U.S. Financial Reporting Standards. Topics include the analysis of foreign and multinational firms’ financial statements, transfer pricing, and foreign currency translations and transactions.
|ACCT 7360||Partnership Taxation||
This course examines tax implications of conducting a business operation as a trust, partnership, or as a Subchapter S corporation. Tax planning considerations are emphasized.
|ACCT 7362||Tax Research||
This course covers the basics of Federal Tax research and introduces students to Thomson Reuter’s Checkpoint online tax service.
|ACCT 7363||Contemporary Accounting Topics||
This course evaluates and reviews current topics in accounting including SEC financial reporting requirements.
|ACCT 7365||Accounting Theory||
This course introduces the Financial Accounting Research System (FARS) and application. Also, surveys the accounting literature and provides a historical perspective on the development of accounting principles and policy.
|ACCT 7367||Advanced Internal Audit||
This course examines internal auditing methods and operational audits and provides a review of the CIA examination.
|ACCT 7370||Advanced Financial Statement Auditing||
This course covers advanced topics in corporate financial reporting and auditing. Topics discussed include financial statement assertions/risks, internal controls, financial reporting, research techniques, emerging issues, and resources and application of rules and regulations including the SEC and PCAOB. This course also includes "Data Analytics" skill development and knowledge acquisition through the use of IDEA data analytics software and Tableau "Dashboard" presentation software.
|ACCT 7372||Multi-Jurisdictional Tax Issues||
This course examines the principles guiding nexus, geographic allocation of income, and the avoidance of double taxation, with an emphasis on understanding the U.S. tax rules that apply to income involving the U.S. and another country. Comparisons with multi-state tax rules and the tax implications of business conducted electronically are also addressed.
|ACCT 7375||Corporate Taxation||
This course follows the lifecycle of a corporation and examines the federal tax issues encountered at each stage. The course also provides an introduction to flow-through entities. Emphasis is placed on understanding how taxes relate to business decisions and planning.
|ACCT 7378||Governmental and Non-Profit Accounting||
This course examines the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations.
|ACCT 7380||Advanced Corporate Taxation||
This course covers advanced topics in the federal income taxation of corporations including mergers and acquisitions, consolidated tax returns, and multinational tax planning.
|ACCT 7382||Governance, Risk, and Compliance||
This course covers a range of internal audit topics and risk issues that are encountered in a business setting. Topics include ERM, Corporate Governance, Internal and External Auditing roles and responsibilities, and technology.
|ACCT 7385||Fraud Examination||
This course covers how and why occupational fraud is committed, how fraudulent conduct can be deterred, how allegations of fraud should be investigated and resolved and why it is important to understand the “red flags” of fraud.
|ACCT 7397||Current Issues in Taxation||
This course covers the current issues in state, federal, and international taxation that are not covered in other tax course offerings.
|ACCT 7397||Introduction to Data Analytics||
Data Analytics is a major focus of all business disciplines. It is evolving rapidly, driven by new methodologies for consuming large amounts of diverse data, applying sophisticated algorithms, and integrating new decision models into business processes. This course introduces the related basic concepts of data acquisition and transformation, sampling and statistical analysis using Descriptive and Diagnostic Analytics (what happened and why).
|ACCT 7397||Oil and Gas Accounting 1||
This course covers the basic financial accounting and reporting issues related to oil and gas producing activities. Topics covered include recording transactions, financial reporting, the acquisition of mineral interests, and lease agreements.
|ACCT 7397||Oil and Gas Accounting 2||
Oil and Gas Accounting 2 builds on knowledge from Oil and Gas Accounting 1. The course covers financial accounting and auditing issues in the upstream, midstream, downstream, and oilfield services. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. Oil and Gas Accounting 1 is a prerequisite.
|ACCT 7397||Oil and Gas Accounting 3||
Oil and Gas Accounting 3 completes students’ knowledge of the Oil and Gas/Energy Industry. Subject-matter experts and professionals provide in-depth lectures and discussions about current events in the energy sector. Topics covered include contracts and agreements, oil and gas taxation, integrated audits, and risks. Oil and Gas Accounting 1 is a prerequisite.
|ACCT 7397||Oil and Gas Taxation||
This course examines the fundamental property concepts governing oil and gas taxation. Topics include geological and geophysical costs, intangible drilling costs, equipment costs, dry hole costs, and abandonments.
|ACCT 7397||Transfer Pricing: Theory and Practice||
This course examines the taxation of related party transactions and how it impacts multinational companies. Topics include transactions involving the exchange of tangible or intangible goods, services, leased goods, loans between related legal entities in different tax jurisdictions.
|GENB 7303||Professional Accounting Communication||
This course covers professional communication for accountants.
|GENB 7304||Business Ethics for Accountants||
This course examines ethics from a professional’s perspective with a focus on origins of ethics and basis for various ethical perspectives, modern day ethical decision making and behavior, and the laws that govern the accounting professional.
|GENB 7305||Commercial Law||
This course covers the basic legal principles and environment governing businesses in the United States. Topics include basic legal principles to contracts, sales, agency, business organizations, real and personal property, secured transactions and bankruptcy.
|GENB 7334||Principles of Microfinance||
This project-based course provides a unique opportunity to explore the area of microfinance from a theoretical, practical, and experiential viewpoint. Topics include social entrepreneurship and business concepts such as Triple Bottom Line and Base of the Pyramid, and how entrepreneurs use business concepts, innovation, and technology to solve some of the most pressing and challenging problems of society.
|MIS 7373||Database Management Systems I||
This course focuses on data modeling and database design. Topics covered include conceptual data modeling, migration/transformation of a conceptual data model, database implementation, and normalization of data.
|MIS 7376||Systems Analysis & Design||
This course introduces various design methodologies used to develop the information requirements and design specifications for large-scale, computer-based systems.
|MIS 7378||IT Management and Controls||
This course focuses on the key elements of management applied to the information systems function. Topics discussed include: the state of information systems today, hiring and keeping IS personnel, acquiring hardware and software, legal and financial concerns, and governance of the IT function.
|MIS 7381||Management of Information Security||
This course examines models and techniques for managing and controlling the security of an organization’s information assets. Topics include risk control strategies, security programs and policies, security management audits, and legal and ethical perspectives.
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