Courses

Offers students the opportunity to gain professional work experience in an accounting or tax position while still in school. Provides academically relevant work experience that complements students' studies and enhances their career potential. Includes lectures and a course paper. Students may not preregister for this course, and they must contact the Director of the concurrent degree program in accounting for approval. Restricted to graduate students only. Prereq., ACCT 3230, at least 90 credit hours of course work and a minimum GPA of 3.00, and instructor consent. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Provides an in-depth study of the concepts underlying contemporary financial accounting practice. Includes preparation and analysis of financial statements and the application of concepts to selected current issues. Students with credit for ACCT 3220 and 3230 or equivalents may not receive credit for ACCT 6220. Prereq., MBAC 6020 or equivalent. Same as MBAX 6700.

Focuses on the use of accounting information by decision makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity analysis. Prereq., MBAC 6020 or equivalent. Same as MBAX 6710.

Explores cost management, especially as related to organizational decision making, planning, and control. Emphasizes case analysis and applications. Prereq., MBAC 6020 or equivalent, or instructor consent.

Critical analysis of problems and theory of measurement and reporting of periodic net income of business organizations. Net income models, research efforts, and role of professional accounting organizations. Current issues and problems given special attention. Prereq., ACCT 3230 or equivalent, or instructor consent.

Examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. This course also explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets. Counts as senior seminar for Concurrent degree students. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Studies and applies the method used in tax research and tax planning, with the goal of developing tax research, technical writing, and tax planning skills. Topics include examining primary and secondary sources of federal tax law, evaluating the hierarchy of these sources, and developing technical writing skills using deductive legal reasoning. Prereq., ACCT 5440 or equivalent, or instructor consent. Prerequisites: Restricted to graduate students in Accounting, Finance, Mgt Sci-Information Systems, Organizational Management, Marketing, Business Administration, or Master of Business Administration.

Studies federal income taxation of pass-through entities such as those used by most small businesses in the U.S. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as LAWS 6167. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Offers a research seminar exploring policy issues of taxation including recent legislative proposals. Students prepare a publishable research paper on a tax policy topic agreed upon with the instructor. Prereq., ACCT 5440 or equivalent, or instructor consent. Coreqs., ACCT 6420 and 6700.

Studies federal income taxation related to taxable corporations, the entities through which a large part of the economic activity in the U.S. is conducted. Includes creation, operation, distributions, sale of interests, and liquidation. Prereq., ACCT 5440 or instructor consent. Coreqs., ACCT 6420 and 6700. Same as LAWS 6157. Prerequisites: Restricted to Business Administration, Accounting, Accounting-Taxation, Accounting-Information Systems, Mgt Sci-Information Systems, Finance, Marketing or Master of Business Admin graduate students only.

Concerned with tax problems encountered in acquisition, operation, and disposition of natural resource properties. Topics include depletion, lease bonuses, intangible drilling costs, depreciation, and financing arrangements. Prereqs., admission to the graduate tax program, ACCT 6700 or equivalent, or instructor consent.

Covers a diverse array of issues in taxation. Highlights areas of current interest and draws on the strengths of leading outside authorities as guest lecturers in various topic areas. Prereq., ACCT 6420 and 6700.

Explores contemporary issues, historical developments, and selected topics pertinent to business assurance services by independent accountants. Emphasizes improving both the decision behavior of decision makers and the quality of information, or its context, for decision makers. Prereq., ACCT 5620 or equivalent.

Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Prereq., ACCT 5440 or equivalent. Same as LAWS 6007. Prerequisites: Restricted to Accounting (ACCT), Accounting-Information Systems (ACIS), Accounting - Taxation (ACTX), Master of Business Admin (MBA) or Business Administration (BUAD) graduate students only.

Analyzes federal estate and gift taxation of inter vivos and testamentary transfers, introduces income taxation of estates and trusts, and involves elementary estate planning. Prereq., ACCT 5440 or equivalent. Coreqs., ACCT 6420 and 6700. Same as LAWS 7207. Prerequisites: Restricted to Accounting (ACCT), Accounting-Information Systems (ACIS), Accounting - Taxation (ACTX), Master of Business Admin (MBA) or Business Administration (BUAD) graduate students only.

Discusses problems and solutions for owners of various-sized estates and different types of assets including jointly-held property, stock in closely-held corporations and farms, analysis of federal taxation of generation-skipping transfers in trust, postmortem estate planning, and drafting of trusts and wills. Prereq., ACCT 6710 or equivalent. Same as LAWS 7217.

Covers basic aspects of the United States taxation of income earned abroad by its citizens and the taxation income derived by foreign persons from U.S. sources, including the implications of income tax treaties. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as LAWS 7617. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Experimental seminar offered irregularly to provide opportunity for investigation of new frontiers in accounting. Prereq. varies.

Requires prior consent of instructor under whose direction study is taken. Departmental form required. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Departmental form required. Prerequisites: Restricted to Business graduate students only.

Prerequisites: Restricted to Business graduate students only.

Introduces students to seminal accounting research, covering a variety of topics and research methods. Provides students with instruction and experience in reading, critiquing and discussing accounting research. Provides a framework for understanding the financial reporting choice from both contracting and valuation perspectives.

One semester of a two-semester course in accounting-related capital markets and research, spanning topics such as: information intermediaries; earning management; auditing and other monitoring mechanisms; efficient versus opportunistic accounting choice related to contracts between the firm and its stakeholders; cost of capital; and market efficiency with respect to accounting information. Papers covered apply primarily economics-based archival and empirical research methods. Prereq., ACCT 7300.

The second semester of a two-semester course in accounting-related capital markets research. See ACCT 7320 for a description of the course content which is allocated evenly between ACCT 7320 and 7330.

Survey of managerial accounting research, emphasizing a variety of methodologies including economics-based archival empirical and experimental approaches. Topics include: management performance measurement; management incentives; non-financial performance measures; management control systems; cost behavior and cost structure; intra-firm transfer pricing; inter-firm relations and knowledge sharing; risk preferences; risk taking and risk sharing; strategic performance measurement; agency theory; and budgetary slack and performance. Prereq., Acct 7300. Prerequisites: Restricted to Graduate Students only.