Accounting

Courses

ACCT 510 Essentials of Financial Reporting 2.0 Credits

This course introduces how economic events are captured in financial statements, including the Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows using Generally Accepted Accounting Principles (GAAP). It also introduces how financial statements are used in investing and other business decisions.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 600 Accounting Analysis & Theory 3.0 Credits

Topics may include: economic and political aspects of the financial reporting standard setting process; agency theory and efficient markets hypotheses and their financial reporting implications; analysis of accounting information with an emphasis on accounting measurement issues and evaluating the quality of financial accounting information for use in accounting-related decisions.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 601 Managerial Accounting 3.0 Credits

Explores how various managerial accounting concepts and tools can be utilized by management for both strategic and tactical planning and control in an organization. The course emphasizes value-added, practical applications of managerial accounting tools in today’s highly competitive business environment such as: profitability analysis, costing systems, transfer pricing, and financial and non-financial performance measurement.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: BUSN 501 [Min Grade: C] or (BUSN 505 [Min Grade: C] and BUSN 506 [Min Grade: C]) or ACCT 510 [Min Grade: C]

ACCT 603 Strategic Cost Management 3.0 Credits

Examines recent advances in cost management principles and applies these principles to practical situations. Also covers how management accounting tools can be utilized by management for tactical and strategic profit planning and control.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 604 International Financial Reporting 3.0 Credits

Examines the international dimensions of financial reporting with primary emphasis on financial reporting and disclosure under International Financial Reporting Standards.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 605 Assurance Services 3.0 Credits

Focuses on emerging issues related to assurance services and involves researching and resolving practice-oriented problems. In addition to other relevant topics selected by the instructor, the course covers issues related to the audit of a company's internal controls.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 606 Current Issues in the Accounting Profession 3.0 Credits

This course focuses on key issues facing the profession. Students hear from speakers in the accounting profession about a variety of topics, including personal career issues, keys to professional success, and profession-wide developments.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 607 Forensic Investigation 3.0 Credits

Study of the process of locating, investigating, and documenting fraud in a business environment. Topics include: discussion of criminal statues related to financial crimes, techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, forensic accounting procedures, and current issues in financial investigations.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 608 Government and Not-for-Profit Accounting 3.0 Credits

Topics may include: uses of fund accounting and budgeting in governmental entities; the financial reporting entity; elements of financial states; conceptual reporting issues for state and local governments; accounting and financial reporting for governmental and non-governmental not-for-profit organizations, including hospitals, universities, and voluntary health and welfare organizations.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 622 Advanced Financial Accounting 3.0 Credits

Studies theory and practice related to business combinations, consolidated financial statements, and other selected topics. Students who have taken advanced accounting at the undergraduate level should not enroll in this course.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if major is ACCT.

ACCT 625 Financial Accounting Theory I 3.0 Credits

Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for current assets.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 626 Financial Accounting Theory II 3.0 Credits

Continues study of financial accounting theory and current practice.  The emphasis is on generally accepted accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets and long-term liabilities including bonds, pensions, and leases.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 625 [Min Grade: C]

ACCT 627 Financial Accounting Theory III 3.0 Credits

Extends study of financial reporting to higher level accounting topics and serves as a bridge to more advanced accounting topics. Its focus is generally accepted accounting principles underlying equity transactions and reporting, accounting for income taxes, investments, accounting changes, and preparation of the statement of cash flows.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 626 [Min Grade: C]

ACCT 628 Accounting Valuation Issues 3.0 Credits

This course explores the role accounting information, accounting practices, and ratio analysis serves in determining the valuation of firm assets, liabilities and equity to support transactions such as asset impairment, mark-to-market accounting, business combinations or leveraged buyouts. Case studies will highlight current and emerging valuation issues and challenges.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 627 [Min Grade: C] or ACCT 323 [Min Grade: C]

ACCT 631 Cost Accounting 3.0 Credits

Cost accounting information is essential to many forms of communication in business enterprises. It is important not only to understand how cost accounting information is developed and used, but also to consider why it is used (i.e., its purpose), and whether it should be used for that purpose. Students will learn how concepts, procedures, and techniques are applied in practice and learn to critically evaluate their use.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 601 [Min Grade: C]

ACCT 640 Auditing Theory and Philosophy 3.0 Credits

This course is designed to provide a basic overview of the audit profession, role and responsibilities of the external auditor and the audit process. You will become familiar with concepts, processes and procedures that an external auditor utilizes during the scope of an audit engagement.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 644 Internal Auditing 3.0 Credits

Internal auditing provides an organization with independent, objective assurance and consulting activity designed to add value and improve an organization's operations. Topics covered vary at the discretion of the instructor and frequently include: the Institute of Internal Auditor's International Professional Practices Framework, risk assessment including internal control system evaluation and enterprise wide risk assessment, corporate governance, and the relationship of management and employee fraud to the internal audit process. The course includes outside speakers and cases to highlight current issues.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 648 Introduction to Accounting Research 3.0 Credits

The objective of this course is to provide a framework for understanding academic accounting research. The course will introduce the scientific method and the philosophy of science, development of research questions, research paradigms and methods, and academic writing. To give this context, students will explore foundational research studies as well as current research issues in accounting.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 650 Accounting Information Systems 3.0 Credits

Examines the relationships and distinctions between accounting information systems (AIS) and the total management information system, with major emphasis on computerized AIS. Covers oral and written communication, objectives and procedures of internal control, proper system documentation through flowcharts and other techniques, and systems analysis and design methodologies.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 790 Seminar in Accounting 3.0 Credits

Examines selected accounting topics from the standpoint of historical background, current theory, and future application to financial reporting. Requires oral and written reports.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 621 [Min Grade: C]

ACCT 910 Research Methods in Accounting 3.0 Credits

Provides in-depth analysis of the application of research methodologies in accounting.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is PhD.

ACCT 912 Applied Research Methods in Accounting 3.0 Credits

The primary objective of this course is to develop the academic skills necessary for the selection and utilization of various research methodologies when investigating an accounting issue.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 921 Empirical Research in Accounting I 3.0 Credits

An introduction to empirical research concerning financial accounting and the capital markets.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is PhD.

ACCT 922 Empirical Research in Accounting II 3.0 Credits

This course builds upon the material in ACCT 921 and examines topics in empirical research in financial accounting and the capital markets.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 921 [Min Grade: C]

ACCT 931 Behavioral Research in Accounting I 3.0 Credits

Seminar involving an in-depth analysis and critique of the experimental design, conclusions, use and choice of subjects, and statistical techniques of judgment and decision-making in accounting.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit
Restrictions: Can enroll if classification is PhD.

ACCT 941 Doctoral Seminar in Managerial Accounting 3.0 Credits

The objective of this course is to cultivate an appreciation of the breadth and depth of managerial accounting research and develop the skills necessary to conduct managerial accounting research.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 942 Doctorial Seminar in Auditing Research 3.0 Credits

This course provides an introduction into research issues in auditing. It is intended to develop an understanding of auditing theory, practice, and empirical research methods.

College/Department: LeBow College of Business
Repeat Status: Not repeatable for credit

ACCT 998 Dissertation Research in Accounting 1.0-12.0 Credit

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I599 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I699 Independent Study in ACCT 0.5-4.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I799 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I899 Independent Study in ACCT 12.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT I999 Independent Study in ACCT 3.0 Credits

Self-directed within the area of study requiring intermittent consultation with a designated instructor.

College/Department: LeBow College of Business
Repeat Status: Can be repeated 3 times for 9 credits

ACCT T580 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T680 Special Topics in ACCT 0.5-9.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T780 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T880 Special Topics in ACCT 12.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

ACCT T980 Special Topics in ACCT 0.5-9.0 Credits

Topics decided upon by faculty will vary within the area of study.

College/Department: LeBow College of Business
Repeat Status: Can be repeated multiple times for credit

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