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ACCOUNTING (ACCT)

Karen V. Pincus, Department Chair and S. Robson Walton Chair in Accounting, 401 Walton College of Business, 575-4051

Doris M. Cook Chair in Accounting Professor Callahan • S. Robson Walton Chair in Accounting Professor Pincus • Walter B. Cole Chair of Accounting Professor Wright • Ralph McQueen Chair of Accounting Associate Professor Bouwman • Associate Professor and Nolan E. Williams Lecturer in Accounting Thomas • Associate Professor Gist • Assistant Professors Austen, Carnes, Lee, Mosebach (M.), Smith • Clinical Assistant Professor Leflar, (C.) • Instructors Caldwell, Little, Scott, Shook • Executive in Residence Mosebach (J.)

Degrees Conferred:

M.Acc. (ACCT)

Ph.D. in Business Administration

COURSES ACCOUNTING (ACCT)

ACCT410V Special Topics in Accounting (1-3) (IR) Explore current events, concepts and new developments relevant to Accounting not available in other courses. May be repeated. Prerequisite: ACCT 2013 and ACCT 2023, each with a grade of "C" or better.

ACCT4673 Product, Project and Service Costing (FA, SP) Cost systems with emphasis on information generation for cost management of products, projects and services. Prerequisite: ACCT 3533 and ACCT 3613 each with a grade of "C" or better.

ACCT4753 Generally Accepted Accounting Principles (FA, SP) The origins, uses, and application of generally accepted accounting principles. Emphasizes researching technical accounting pronouncements for application to external financial reporting issues. Prerequisite: graduate standing or (ACCT 3721L and ACCT 3723) each with a grade of "C" or better.

ACCT4963 Operational Auditing (FA, SP) The audit of efficiency, effectiveness, and performance of business and nonbusiness entities. Includes coverage of performance auditing techniques and application of these techniques to financial and nonfinancial functions. Prerequisite: senior standing and completion of all junior-level BA core and completion of junior-level accounting courses with a grade of "C" or better or graduate standing.

ACCT5112 Introduction to Financial Accounting (FA) Fundamentals of financial accounting, accumulation and reporting of data which show the results of operations and financial positions for use by creditors, investors, regulators, managers, and others in their evaluation of the organization. Prerequisite: graduate standing.

ACCT5122 Introduction to Management Accounting (FA) Introduction to cost terminology, concepts, and measurements leading to product costs, cost control, and budgeting. Prerequisite: ACCT 5112 with a grade of "C" or better.

ACCT5413 Accounting Issues for Restructurings (FA) Integrated course which examines the financial reporting, tax, managerial, systems and auditing aspects of major corporate restructurings arising from events such as mergers, acquisitions, spinoffs, reorganizations and downsizing. Prerequisite: ACCT 4753 with a grade of "C" or better.

ACCT5433 Fraud Prevention and Detection (FA) An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. Prerequisite: ACCT 5112 and ACCT 5122 and CISQ 3333 with a grade of "C" or better.

ACCT5443 Asset Management (SP) Acquisition and management of inventories, tangible capital assets, and intangible assets. Included are issues such as acquisition processes, internal controls, system requirements, accounting measurements, inventory models, re-engineering, capital budgeting, and tax implications. Prerequisite: ACCT 5112 and ACCT 5122 and CISQ 3333 each with a grade of "C" or better.

ACCT5463 Contemporary Accounting Issues (SP) Cross-functional seminar on emerging issues in accounting. Prerequisite: ACCT 5413 and ACCT 5433.

ACCT549V Special Topics in Accounting (1-3) (FA, SP, SU) Seminar in current topics not covered in other courses. Course is taught in separate 1-hour units, each with a different topic and instructor. Students may enroll in one or more units.

ACCT5523 Advanced Accounting Information Systems (SP) This course describes accounting systems in technologically advanced environments. Controls and other technical design considerations are described for the input, processing, storage, and reporting of accounting information. Special topics, such as expert systems and artificial intelligence applications in financial accounting, auditing, and tax also receive considerable attention. Prerequisite: ACCT 5112 and ACCT 5122 and CISQ 3333 with a grade of "C" or better.

ACCT5873 Advanced Taxation (FA) A review of the more complex tax issues, focusing on the tax problems encountered by various forms of business entities. Prerequisite: ACCT 3843 or equivalent with a grade of "C" or better.

ACCT5883 Individual Tax Planning (SP) A review of the financial planning opportunities available to individuals, focusing on tax implications of personal business decisions. Prerequisite: ACCT 5112 and ACCT 5122 and CISQ 3333 with a grade of "C" or better.

ACCT5953 Assurance Services (FA) The expression of assurance on financial statements and other forms of information for decision makers. Includes risk assessment, evidence gathering, and reporting. Prerequisite: ACCT 4753 and ACCT 4963 each with a grade of "C" or better.

ACCT6011 Graduate Colloquium (FA, SP) Presentation and critique of research papers and proposals.

ACCT6033 Accounting Research Seminar I (FA) First course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. examples of potential topics include research methods in accounting, managerial accounting, behavioral accounting,

ACCT6133 Accounting Research Seminar II (SP) Second course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT6233 Accounting Research Seminar III (FA) Third course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT636V Special Problems in Accounting (1-6) (FA, SP, SU) Special research project under supervision of a graduate faculty member.

ACCT6433 Accounting Research Seminar IV (SP) Fourth course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT6633 Accounting Research Seminar V (FA, SP, SU) Fifth course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033.

ACCT700V Doctoral Dissertation (1-6) (FA, SP, SU) Prerequisite: candidacy.