Same as ACCT 4820. Requisites: Requires prerequisite course of ACCT 3230 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree students only.
Explores the growing global trend of companies to measure, disclose and report for socially responsible initiatives. Integrated reporting combines financial, environmental, social and governance information into a single report. Current practices in sustainability and integrated reporting in the US and across the world will be examined/learned through case studies, guest speakers, current literature and projects. Can be taken concurrently with BCOR 3010 and ACCT 3220. Same as ACCT 4827. Requisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
Accounting Information Systems are pervasive in every organization, large or small, creating new risks for these organizations and their auditors. This course teaches auditors techniques for understanding how these systems work, how the business uses them to improve business performance and how they impact the audit.
Focuses on emerging financial reporting issues in the United States and Internationally. Requisites: Requires prerequisite course of ACCT 3230 (min grade D-). Restricted to Accounting, Finance/Accounting, Info Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Admin (BUAD) grad students only.
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. Department enforced prereqs., at least 90 credit hours of course work and a minimum GPA of 3.00. Instructor consent required. Requisites: Requires prerequisite course of ACCT 3230 (minimum grade D-). Restricted to Acct (ACCT), Accounting Taxation (ACTX) or Business Administration (BUAD) graduate students or Finance/Acct (FNCEACCT) or ACCT Concurrent Degree 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. Same as MBAX 6700. Requisites: Requires prerequisite course of MBAC 6020 (minumum grade D-).
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. Same as MBAX 6710. Requisites: Requires prerequisite course of ACCT 5250 or MBAC 6020 (minimum grade D-).
Explores cost management, especially as related to organizational decision making, planning, and control. Emphasizes case analysis and applications. Requisites: Requires prerequisite course of MBAC 6020 (minumum grade D-).
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. Requisites: Requires prerequisite course of ACCT 3230 (minimum grade D-).
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. Requisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) 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. Requisites: Restricted to Accounting (ACCT), Finance (FNCE), Mgt Sci-Information Systems (MSIS), Organizational Management (ORMG), Marketing (MKTG), Business Administration (BUAD) graduate students only.
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. Same as LAWS 6167. Requisites: Requires prereq. course of ACCT 5440 (min grade D-). Requires coreq. courses of ACCT 6420 and 6700. Restricted to Acct, Fnce/Acct, Info Syst/Acct, Syst/Acct Concurrent Dgr students or Acct, Acct/Taxation or Business Admin (BUAD) 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. Requisites: Requires prerequisite course of ACCT 5440 (minimum grade D-). Requires corequisite courses of 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. Same as LAWS 6157. Requisites: Requires corequisite courses of ACCT 6420 and ACCT 6700. Restricted to Bus Admin, Acct, Acct-Tax, Acct-Info Syst, Mgt Sci-Info Syst, Fnce, Mktg 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. Department enforced restriction, admission to the graduate tax program. Requisites: Requires a prerequisite course of ACCT 6700 (minimum grade D-).
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. Requisites: Requires a prerequisite courses of ACCT 6420 and 6700 (all minimum grade D-).
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. Requisites: Requires a prereq course of ACCT 5620 (min grade D-). Restricted to Acct, Fnce/Acct, Infor Syst/Acct, Syst/Acct Concurrent Degree students or Acct, Acct/Tax or Busn Admin (BUAD) graduate students only.
Emphasizes the fundamentals of the federal income tax system and examines its impact on the individual. Same as LAWS 6007. Requisites: Restricted to Accounting (ACCT), Accounting-Information Systems (ACIS), Accounting-Taxation (ACTX), Master of Business Admininstration (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. Same as LAWS 7207. Requisites: Requires prerequsite course of ACCT 5440 (minimum grade D-). Requires corequsite courses of ACCT 6420 & 6700. Restricted to ACCT, ACIS, ACTX, MBA or 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. Same as LAWS 7217. Requisites: Requires prerequsite course of ACCT 6710 (minimum grade D-). Restricted to graduate students only.
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. Same as LAWS 7617. Requisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration (BUAD) graduate students only.
