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.

  • Benefits/Application to Career

    Students gain a deeper understanding of accounting issues and processes for multiple entities.

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.

  • Benefits/Application to Career

    Student gain an understanding of the principles and differences between IFRS and US GAAP and the effects of accounting standards on a company’s global economic environment.

    Approved course for the MSACCY Assurance/Finance Reporting Certificate.
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.

  • Benefits/Application to Career

    Students gain an understanding of tax planning issues for partnerships, LLCs, and their owners.

    Approved course for the MSACCY Taxation Certificate.

ACCT 7362 Tax Research

This course covers the basics of Federal Tax research and introduces students to Thomson Reuter’s Checkpoint online tax service.

  • Benefits/Application to Career

    Students learn the fundamentals of tax research and how to communicate research results in tax memos and client letters.  Also, students gain technological skills in using an online tax service.

    Approved course for the MSACCY Taxation Certificate.

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.

  • Benefits/Application to Career

    Students examine the methodologies and framework of accounting principles and learn about the recent FASB pronouncements.

ACCT 7367 Advanced Internal Audit

This course examines internal auditing methods and operational audits and provides a review of the CIA examination.

  • Benefits/Application to Career

    Students gain an understanding of internal auditing theories and applications from subject-matter experts, and are introduced to topics tested in the CIA examination.

    Approved course for the MSACCY Advanced Internal Audit Certificate.

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.

  • Benefits/Application to Career

    Students gain an understanding of tax issues when conducting business outside a single jurisdiction. 

    Approved course for the MSACCY Taxation Certificate.

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.

  • Benefits/Application to Career

    Students gain an understanding of tax consequences effecting C and S corporations, partnerships, estates and trusts.  Students also gain experience in using tax return preparation software and are introduced to topics tested on the regulation section of the CPA exam.

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.

  • Benefits/Application to Career

    Students gain a deeper understanding of how taxes relate to business transactions and decisions.

    Approved course for the MSACCY Taxation Certificate.

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.

  • Benefits/Application to Career

    Students develop financial risk assessment skills and learn how to communicate their analysis in an ERA report.  Students also gain an understanding of the current GRC events and corporate governance models. 

    Approved course for the MSACCY Advanced Internal Audit Certificate.

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.

  • Benefits/Application to Career

    Students learn from subject-matter experts about current tax issues confronting CPA firms and public companies.

    Approved course for the MSACCY Taxation Certificate.

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).

  • Benefits/Application to Career

    The knowledge acquired in this course will enable you to: (a) begin your understanding of the importance and use of Data Analytics and (b) develop data acquisition and analysis skills using R and SQL.

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.

  • Benefits/Application to Career

    Students gain an understanding of oil and gas accounting procedures, terminology, and the history of the oil and gas industry.

    Required course for the MSACCY Oil and Gas Certificate.
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.

  • Benefits/Application to Career

    Students gain a deeper understanding of the oil and gas/energy industry.

    Required course for the MSACCY Oil and Gas Certificate.
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.

  • Benefits/Application to Career

    Students further their knowledge about the energy market, global issues, financial management strategies, and petroleum/ natural gas accounting.  

    Required course for the MSACCY Oil and Gas Certificate.
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.

  • Benefits/Application to Career

    Students gain an understanding of oil and gas taxation issues and how to read, interpret, and apply tax law specific to oil and gas operations and transactions.

    Required course for the MSACCY Oil and Gas Certificate.
    Approved course for the MSACCY Taxation Certificate.

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.

  • Benefits/Application to Career

    Students gain an understanding in Transfer Pricing principles, law, and regulations.

    Approved course for the MSACCY Taxation Certificate.

GENB 7303 Professional Accounting Communication

This course covers professional communication for accountants.

  • Benefits/Application to Career

    Students develop communication skills and learn how to communicate accounting information effectively to stakeholders.

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.

  • Benefits/Application to Career

    Students learn the ethical principles governing the accounting profession.

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.

  • Benefits/Application to Career

    Students gain an understanding of the core legal terms and concepts necessary for making informed business judgments as well as some of the legal constraints affecting business decisions.

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.

  • Benefits/Application to Career

    Students collaborate with subject-matter experts and gain experience in mentoring/consulting small business entrepreneurs who are enrolled in Bauer’s SURE™ Program . Student also gain experience as project leaders and learn techniques in writing a business plan.

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.

  • Benefits/Application to Career

    Students learn how to analyze and develop data models for organizations, to apply and use relational database management systems, and to store, query, and retrieve information.

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.

  • Benefits/Application to Career

    Students gain an understanding of how to improve an organization’s business processes by using software, hardware, and computer networks.

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.

  • Benefits/Application to Career

    Students gain an understanding of how information systems and technology impact business processes and decision making.

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.

  • Benefits/Application to Career

    Students gain a deeper understanding of It infrastructure, identifying potential threats to an organization’s information assets, and models and techniques for managing and controlling information assets security.