Course Descriptions

ACC 6063 Income Tax II: 3 hours.

(Prerequisite: Grade of C or better in ACC 4013). Three hours lecture. Examining federal tax implications of property transfers between entity and owners on formation, reorganization, and liquidation of corporations and flow-thru entities; brief study of trust and federal transfer taxes (gift/estate)

ACC 8013 Seminar in Financial Accounting Theory: 3 hours.

(Prerequisite: ACC 3033) . Examination of the theoretical concepts, definitions, and models espoused in the accounting literature and relevant to analyzing various contemporary issues in financial accounting and reporting

ACC 8023 Advanced Managerial Accounting: 3 hours.

(Prerequisite: ACC 3013). Three hours lecture. The study of theoretical conceptual and technical issues in planning, control and decision making

ACC 8033 Assurance and Audit Data Analysis: 3 hours.

Three hours lecture. Students will gain an in-depth knowledge of professional auditing standards, financial statement auditing procedures, and audit reporting requirements. Students will develop data analysis skills applicable to auditing practice. Students will also gain exposure to theoretical arguments surrounding professional rules of conduct and audit quality indicators

ACC 8043 Fraud Examination and Data Analysis: 3 hours.

Three hours lecture. Students will gain an in-depth knowledge of the nature of fraud, fraud examination, and the communication of the findings from a fraud examination. Emphasis will be placed on the use of advanced data analysis techniques and procedures to detect errors and frauds

ACC 8053 Financial Accounting Policy: 3 hours.

(Prerequisites: ACC 3033). Three hours lecture. Integrative course examining recent trends and developments in public accounting. Various problems and cases in financial reporting issues, ethics, and other accounting topics

ACC 8063 Research in Tax Practice and Procedures: 3 hours.

(Prerequisite: ACC 4013) . Three hours lecture. Preparation of tax protests, tax planning; use of tax services; client representation; structure of Internal Revenue Service; and research problems in taxation

ACC 8073 Taxation of Corporations and Shareholders: 3 hours.

(Prerequisite: ACC 4013) Examination of federal income tax laws as applied to corporations and shareholders with an emphasis of how research issues deal with these topics

ACC 8093 Taxation of Partnerships, S Corporations, Trusts, and Estates: 3 hours.

(Prerequisite: ACC 4013). Three hours lecture. An examination of the income taxation of partnerships, S corporations, trusts, and estates with an emphasis on how to research issues dealing with these topics

ACC 8113 Advanced Individual Taxation and Wealth Management: 3 hours.

(Prerequisite: ACC 4013 or consent of instructor). Three hours lecture. An in-depth examination of advanced topics related to individual taxation and transfer taxes

ACC 8123 Tax Topics: 3 hours.

(Prerequisite : ACC 4013). Three hours lecture. An examination of specialized taxation topics such as real estate taxation, state and local taxation, and bank taxation

ACC 8143 Accounting Data Analytics: 3 hours.

(Prerequisite: Graduate standing). Three hours lecture. This course will build a practical foundation for machine learning by teaching students basic tools and techniques that can scale to large computational systems and massive data sets. This course introduces machine learning with a focus on business applications.

ACC 8183 International Accounting: 3 hours.

(Prerequisite: ACC 2023). A study of the international dimension of accounting as it relates to multinational corporations and the international environment. Some specific topics include international financial reporting; financial reporting outside the USA; foreign exchange; accounting harmonization; international financial disclosure issues