Accountancy (ACC)

ACC 510 Survey of Accounting3 Credit hours   

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

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ACC 512 Govt NFP Accounting3 Credit hours   

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.

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ACC 544 Consulting for CPAs3 Credit hours   

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.

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ACC 580 Special Topics1-4 Credit hours   
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ACC 581 Special Topics1-4 Credit hours   
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ACC 582 Special Topics1-4 Credit hours   
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ACC 612 Account Function Business3 Credit hours   

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.

Pre-req: ACC 510 or ACCT 501G.

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ACC 613 Profit Planning & Control3 Credit hours   

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

Pre-req: ACC 510.

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ACC 614 Theory of Accounting3 Credit hours   

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

Pre-req: ACC 510 or ACC 501G.

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ACC 615 Audit Theory & Practice3 Credit hours   

Legal and social responsibilities of the auditor. Verifica- tion of financial statements by independent public account- ants and internal auditors.

Pre-req: ACC 510 or ACCT 501G.

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ACC 616 Adv Income Tax Procedure3 Credit hours   

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

Pre-req: ACC 510 or ACCT 501G.

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ACC 617 Advanced Controllership3 Credit hours   

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

Pre-req: ACC 613.

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ACC 618 Accounting Research3 Credit hours   

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

Pre-req: ACC 510.

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ACC 620 Analytic Modeling Acct3 Credit hours   

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

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ACC 632 Auditing AIS3 Credit hours   

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.

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ACC 640 Forensic ACC Civil Litigation3 Credit hours   

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.

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ACC 648 Tax Research3 Credit hours   

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.

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ACC 650 Special Topics1-3 Credit hours   

Pre-req: ACC 510 or ACCT 501G.

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ACC 651 Special Topics1-3 Credit hours   
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ACC 660 Independent Study1-4 Credit hours   

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)

Pre-req: ACC 510.

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ACC 681 Thesis1-6 Credit hours   

(Permission of the division head and full M.B.A. admission)

Pre-req: ACC 510 or ACCT 501G.

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ACC 698 Ethics in Accounting3 Credit hours   

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

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ACC 699 Bus Policy & Strategy3 Credit hours   

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.

Pre-req: ACC 510 or ACCT 501G.

Grade Mode: Normal Grading Mode