ACC 651. Accounting Information Systems. (3)
Study of accounting system data security, fiduciary and reliability risks and mitigating internal controls. Emphasis is on the revenue and expendi­ture cycles and computer assisted audit techniques.
P—Admission to MSA program.

ACC 652. Introduction to Auditing. (3)
Examination of basic auditing concepts and practices, and the auditor’s professional responsibilities. Emphasis is on auditing standards and the auditing procedures commonly used in public accounting.
P or C—ACC 651. P—Admission to MSA program.

ACC 691. Professional Accounting Internship. (3) 
Professional accounting field work, under the direction of a faculty member, in a public accounting firm, corporate enterprise, or not-for-profit organization.  Students gain relevant practical experience which builds on prior coursework and provides an experiential knowledge base for their remaining graduate coursework.
P – Admission to MSA program and POI.

ACC 710. Professional Research and Communication. (1.5)
A case-based graduate seminar that provides the students with the opportunity to identify and research issues in accounting.  Developing the students’ professional written communication skills is an important component of this course.
P—Enrollment in MSA program.

ACC 711. Accounting for Derivatives and Financial Instruments. (1.5) 
Provides a basic understanding of the accounting for marketable securities, financial instruments, and hedge accounting under FAS 133. The course begins with an overview of derivatives and their use as hedging instruments, and then examines the hedge accounting treatment for a variety of hedging transactions.  Class discussion, exercises, and case scenarios will be used to illustrate these concepts. 
P—Enrollment in MSA program or POI.

ACC 712. Business Combinations and Multinational Corporations.(1.5)
Examines the financial reporting problems that arise from mergers and acquisitions and from complex, multinational entities.  The focus includes fair value accounting for business acquisitions, consolidation of financial statements, and cross-currency translation of financial statement.  Class time will include lecture, discussion, and problem-solving. 
P—Enrollment in MSA program or POI.

ACC 716. Governmental and Nonprofit Accounting.(1.5)
Provides a working knowledge of govern­mental and nonprofit accounting and financial reporting, and prepares students for profes­sional certi?cation in these areas. Governmental accounting is studied using the textbook and incorporating real-world examples. Nonpro?t accounting instruction gives students the knowledge needed to work with nonprofits as auditors, board members, or volunteers. Classes include lectures, group discussions, and guest speakers.
P—Admission to MSA program.

ACC 721. Strategic Cost Analysis. (1.5)
Focuses on the analysis and reporting of resources costs and resource consumption explicitly directed at strategic management. The key elements to be stud­ied are cost structure, value chain analysis, strategic cost management, and cost driver analysis in support of strategic and operational decisions.
P—Enrollment in MSA program or POI.

ACC 722. Resource Planning and Control.(1.5)
Focuses on the process by which management translates the organizational objectives and strategy into specific goals for attainment. Topics include measurement of performance, transfer pricing, control of managed costs, the annual planning/budgeting process, and long-range planning.
P—Enrollment in MSA program or POI.

ACC 730. Tax Research Methods. (1.5)
Survey of the methods and resources used by tax practitioners in researching compliance and planning issues.
P—Enrollment in MSA program or POI.

ACC 731. Federal Taxation of Corporations, Estates, and Trusts. (3)
Review of federal taxation prin­ciples associated with the organization, operation, and dissolution of corporate partnership and tax-exempt organizations. Introduction to federal estate and gift taxes and to income taxation of trusts and estates.
P—Enrollment in MSA program or POI.

ACC 732. Selected Topics in Taxation. (3)
Review of advanced tax topics including consolidated tax returns, international transactions, multistate corporate taxation, and family tax planning.
P—ACC 731 or POI.

ACC 733. Tax Policy and Planning. (1.5)
Examination of current tax policy issues and the effects of taxes on investment alternatives.
P—Enrollment in MSA program or POI.

ACC 734. Estate and Gift Taxation. (1.5)
Review of taxation of gratuitous transfers under the federal estate and gift tax code and under state inheritance gift tax law. Analysis of tax planning and compliance issues.
P—Enrollment in MSA program or POI.

ACC 735. Mergers Acquisitions and Buyouts. (1.5)
A transactional analysis of governing and tax considerations.  The course includes a review of common issues associated with financial statement presentation.  The principal focus is an examination of the underlying federal and state income tax concepts involved in purchase transactions and tax free reorganizations. 
P—Acc 731 or POI.

ACC 750. Forensic Accounting. (1.5)
Overview of fraud prevention and detection techniques, and an in-depth discussion of how to assist an audit committee and legal counsel with fraud investiga­tions. Topics examined include investigating theft and concealment, conversion investigation methods, inquiry methods, and fraud reports.
P—Enrollment in MSA program or POI.

ACC 752. Analytical Procedures. (1.5)
Students use analytical procedures to understand a client’s business; identify unusual trends, relationships, and variations in ?nancial statements; evaluate the reasonableness of the numbers in ?nancial statements; identify potential risks associated with the audit; and plan the nature, timing, and extent of audit procedures.
Enrollment in MSA program and ACC 352 or 652, or POI.

ACC 754. Advanced Auditing and Assurance Services. (3)
Study of current issues, practices, and tech­niques related to auditing and assurance services. Students utilize available research materials, databases, personal auditing experience, and practitioner sources to address relevant issues. Emphasis is on analysis, teamwork, writing, and presentation skills.
P—Enrollment in MSA program and ACC 352 or 652, or POI.

ACC 760. Negotiations. (1.5) 
Approaches to resolving auditor-client conflict and managing resistance are examined to help generate win-win resolutions. Cultural considerations including global deal-making also are explored.  Case studies provide practical applications to not only audit situations but also other business contexts.

ACC 770. Global Issues in Accounting: Risk, Regulation, and Reporting.(1.5)
Identifies the primary issues in the area of global ?nancial reporting with a focus on multinational business risks and accounting implications, regulation of accounting and attestation in different countries, and reporting financial performance in a global context. The class considers how international reporting requirements help or hinder access to capital markets and examines the current state of convergence toward global reporting standards.
P—Enrollment in the MSA program.

ACC 781. Accounting and Financial Management for Entrepreneurs. (1.5)
Focuses on critical account­ing and financial management issues within the business plan, such as cash flow planning, measuring market potential, financial statement projections, and identifying capital needs. Requires students to employ concepts and tools developed in the business curriculum. Course framework is equally applicable to support all types of entrepreneurial activity, including social, public policy, educational, and other forms of not-for-profit initiatives.
P—Enrollment in the MSA program.

ACC 782. Business Analysis and Valuation.(3)
Develops skills useful for determining the fair values of individual tangible and intangible assets and the overall value of a business, consistent with the AICPA Business Valuation Analyst model.
P—Enrollment in the MSA program or POI.

ACC 790. Professional Ethics and Current Issues. (3)
A capstone seminar course that focuses on identifying and resolving ethical dilemmas and understanding current issues facing the accounting profession.  Students acquire a basic understanding of the AICPA Code of Professional Conduct as well as develop and test their own frameworks for resolving ethical dilemmas.  The seminar format of the course requires preparedness and active participation by all students in discussing and analyzing cases, selected readings, and recent pronouncements of the FASB and other professional bodies.
P—Enrollment in the MSA program or POI

ACC 792. Accounting in Emerging Economies: Transitioning to a Market Economy. (3)
Examines the challenges and problems faced by former socialist countries such as Czech Republic, Hungary, Poland, and Russia, in the transition process towards democracy and market economies. The process of accounting reform as a crucial and integral part of this transformation process is explored. Due to the complexity of these transition problems, the course is interdisciplinary in nature.
P—Enrollment in MSA program and POI.

BUS 762.  Business Law for Accountants.(3)
Examines the substantive law applicable to business organizations, property, and the governmental regulation of business functions. Topics include contracts, agency, property, the Uniform Commercial Code, and business organizations, speci?­cally the law of corporations, partnerships, and limited liability companies. Introduces securi­ties regulation, antitrust law, and labor law. Additionally, the course covers professional liability as it relates to the accounting profession.
P—Enrollment in MSA program or POI.

FIN 5110. Advanced Financial Management. (3)
This course focuses on value creation by utilizing financial architecture to enhance the corporate strategy of firms.  Advanced valuation techniques (option pricing, adjusted present values, discounting equity, and capital cash flows) are used to evaluate leveraged buyouts, leveraged recapitalizations, initial public offerings, restructurings and real options embedded in investment decisions.  Financing growth, the use of private equity, securitization, syndication and risk management also are covered. 

FIN 5620. Capital Markets and Institutions. (3)
This course is about financial or capital markets—how they work, how they might work better, and, in some instances, how they do not work at all.  Students concentrate on the following major topics: (1) the pricing of financial assets, (2) the determination of interest rates in a competitive international financial market, (3) the organization and regulation of financial markets, (4) the development of innovations in financial markets, and (5) the basic characteristics of the financial markets and institutions, and the impact of changes to the system.