Offered by Department of Accounting/Finance
College of Business and Technology
ACCT Courses
- ACCT 801 - Financial Accounting and Corporate Finance - 3 hours
- This is a preparatory course for students coming in with a non-business undergraduate degree, introducing them to the
fundamentals and functions of corporate accounting and financial statements. The course does NOT count toward MBA credits.
- ACCT 803 - Independent Study of Accounting - 1-3 hours
- Prereq: 6 hours of 800-level ACCT classes
The focus of this course is an independent investigation into a topic in Accounting selected by the student. Students work
individually with an appropriate faculty mentor in selecting and developing a project or research study of particular interest
and significance to them in the field of Accounting. Permission of the MBA director is required for the independent study to
count toward the MBA program course requirements.
- ACCT 812/812P - Employment Law - 3 hours
- A study of the law governing the employment relationship. Topics covered include employment discrimination (race, gender,
sexual harassment, pregnancy, national origin, age, disability), affirmative action, hiring, testing and promotion practices and
procedures, employee privacy, OSHA, ERISA, Fair Labor Standards Act, employment at will, wrongful discharge, and current topics
in the field of employment law.
- ACCT 813P - Entrepreneurial Law - 3 hours
- A study of the legal issues faced by entrepreneurs and new ventures including choosing a business entity, franchising,
contracts and non-compete agreements, leases, e-commerce, intellectual property, operational liabilities and insurance, and
going public.
- ACCT 851/851P - Tax Accounting - 3 hours
- Prereq: ACCT 251*
Background of income tax law and acquaintanceship with individual income tax law, regulations and filing procedures for
individuals.
- ACCT 852/852P - Advanced Tax Accounting - 3 hours
- Prereq: ACCT 451* or ACCT 851/851P
Taxation of partnerships, corporations, and advanced topics in individual income taxation.
- ACCT 853/853P - Advanced Accounting I - 3 hours
- Prereq: ACCT 350*
Special accounting topics relating primarily to the preparation of consolidated financial statements for accounting entities in
a parent subsidiary relationship. Other topics include branch accounting, interim reporting and segmental data, and the
Securities and Exchange Commission. ACCT 351 is a
recommended prerequisite.
- ACCT 858 - Managerial Accounting Systems - 3 hours
- Prereq: ACCT 250* or ACCT 801 or equivalent
An analytical investigation and discussion of the adaptation of financial accounting data for internal management purposes.
Focus will be on four essential aspects of reporting accounting data: cost determination, cost control, performance evaluation,
and financial information for planning and special decisions.
- ACCT 860 - Financial Accounting Seminar - 3 hours
- Prereq: ACCT 351* and ACCT 470*
This course examines the latest standards and literature in financial accounting. Students will become familiar with and
understand the most recent and pressing financial accounting issues.
- ACCT 865/865P - Governmental/Non-Profit Accounting - 3 hours
- Prereq: ACCT 351*
Accounting and financial reporting for local governments, colleges, and universities, health care organizations, voluntary
health and welfare organizations, and certain other nonprofit organizations.
- ACCT 870/870P - Auditing - 3 hours
- Prereq: ACCT 350*
Duties and responsibilities of auditors, how to conduct audits, preparation of audit reports and special auditing problems.
ACCT 351 is a recommended prerequisite.
- ACCT 871/871P - Advanced Auditing - 3 hours
- Prereq: ACCT 470* or ACCT 870/870P*
The practical application of auditing standards and procedures, and procedures in examining financial statements and verifying
underlying data. A practice set is required.
- ACCT 891P - Advanced Accounting Information Systems - 3 hours
- Prereq: ACCT 391*
This course provides an in-depth analysis of accounting information systems, including the flow of data from source documents
through the accounting cycle into reports for decision makers. Special emphasis is placed on the analysis and design of
accounting systems, internal controls, as well as applications in financial planning, controlling, and reporting.
- ACCT 899 - Accounting Topics - 3 hours
- Prereq: ACCT 351*
In-depth coverage of selected subjects, problems, and current topics in Accounting which are not covered elsewhere in the MBA
program. Course consists of class discussion and/or special projects. The purpose of the course is to offer an opportunity
for students to study fresh Accounting topics of particular timeliness in more depth than appropriate in other existing courses.
Topics vary per offering. Open to students in Accounting track only.
* This course is the immediate prerequisite. Other preparation is required prior to this immediate prerequisite.
