ACC 704: FINANCIAL ACCOUNTING THEORY AND CURRENT PRACTICES
This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options.
Prerequisite: MBA 615
ACC 761: TAXATION FOR BUSINESS PLANNING AND INVESTING
The course is an integration of financial theory and taxation to enable students to develop the ability to translate tax outcomes into cash flows. The course perspective is on using an understanding of taxes in the planning process, not on compliance. Students learn the framework of the current tax system, evaluate tax laws on the basis of both equity and efficiency, and learn the social policy implications of the tax system. Topics include fundamentals of tax planning, measurement of taxable income, choosing business entities, corporate and individual taxation, compensation and retirement planning, and investing and personal finance issues.
ACC 772: AUDITING
The course is a conceptual study of the audit process with applied aspects of the discipline. It relates and compares the role and responsibility of management to that of the independent certified public accountant. It presents generally accepted auditing standards, basic audit methodology, and procedures with an emphasis on the study and evaluation of internal control. The course culminates with an in-depth analysis of the auditor’s opinion.
Prerequisite: ACC 704 or equivalent.
ACC 780: Applied Research in Accounting
This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.
Prerequisite: Approval of supervising professor and program director
ACC 782: ACCOUNTING INFORMATION AND ERP SYSTEMS
This course offers an enhanced understanding of accounting information and enterprise resource planning systems, and is suitable for all MBAs. It includes hands-on experience with a traditional accounting system and with SAP, and weekly discussion of current topics, including privacy and security issues, disaster recovery, anti-fraud and audit resources, and XBRL.
Prerequisite: MBA 691 or equivalent
ACC 790: SPECIAL TOPICS IN ACCOUNTING
This course will explore a topic of contemporary interest related to accounting. Topics will vary and may include Decision-Making Using Management Accounting, Applying Research Skills to Contemporary Accounting Issues; and Fraud and Forensic Accounting. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic.
Prerequisite: MBA 615; other prerequisite(s) may be required depending on the topic.