A survey of financial and managerial accounting principles and procedures that supports external financial reporting and management decision making for business entities.

Accounting, reporting, and analysis of both governmental entities and not-for-profit entities will be examined with the focus on the preparation and use of the information for decision makers.

Accounting, reporting, and analysis of complex corporate transactions, with an emphasis on business combinations and international transactions. Accounting for and understanding issues related to partnerships is also covered.

To acclimate students to the consulting work environment; emphasis on collecting relevant information to provide comprehensive solutions. To provide concrete examples of this process. The course will focus on estate tax calculations and planning; retirement and investment planning.

Advanced course that emphasizes the taxation of entities such as corporations, partnerships, estates, trusts, and not-for-profits. Includes state and local taxation and multinational taxation.

The meaning, uses, and limitations of the historical and projected quantitative data produced by the accounting process. Emphasis is given to the utilization of accounting information: (1) by marketing, production, and financial executives in planning and controlling business operations and (2) by investors, creditors, governmental agencies, and other external groups having an interest in the operating results and financial position of business firms.

Determination, analysis, and reporting of data for planning and controlling operations. Includes flexible budgets, standard costs, and systems of determining historical costs.

History and development of accounting principles; intensive study of theoretical problems related to determination of income and presentation of financial conditions.

Legal and social responsibilities of the auditor. Verification of financial statements by independent public accountants and internal auditors including analytics, sampling, and substantive testing.

A study of selected topics in the Internal Revenue code and Regulations with emphasis on tax accounting and research.

Functions of the modern corporate controller. Topics and problems demonstrating the integrative nature of the controller's role are investigative. The use of the computer is integrated into the course.

Pre-req: ACC 613 with a minimum grade of C.

Examination and evaluation of current theories, issues, and problems relating to accounting. Primary emphasis on accounting theory and research.

Students will learn how to build accounting analytic models and analyze accounting data to increase profitability, reduce costs, and improve operational costs.

An overview of accounting information systems auditing, controls, and governance. Uses both lecture and case analyses to learn about controls and identify their strengths and weaknesses.

This course involves the examination of various services provided by financial experts during the litigation process and the financial theory and methodology behind analytic and damage issues in civil litigation.

Pre-req: ACC 613 with a minimum grade of C.

Examines the primary and secondary sources of income tax law. Assignments will address using paper and electronic research tools to locate, understand and interpret primary and secondary source materials.

Independent study of a specific nature under the supervision of a faculty member with graduate status. Hours determined by the magnitude of the project. (PR: Permission of the division head and full M.B.A. admissions or permission of GSM academic advisor)

Permission of the department head and full M.B.A. admission.

This course examines ethical issues facing professional accountants. Professional coles of conduct and corporate governance mechanisms will be applied to manage ethical situations.

Study of administrative decision making under conditions of uncertainity. Policy construction are top administrative level with emphasis on strategy with consideration of major functions of the business organization.