GRADUATE
SPRING SEMESTER:
CODE TITLE HOURS
| Course code | Title | Hours |
|---|---|---|
| ACC 701 | Financial and Managerial Accounting | 3 |
| ACC 711 | Financial Reporting & Analysis | 3 |
| ACC 712 | Professional Accounting Research | 3 |
| ACC 714 | Fraud Examination | 3 |
| ACC 715 | Enterprise Resource Planning | 3 |
| ACC 716 | International Oil and Gas Accounting | 3 |
| ACC 718 | Financial Accounting and Analysis | 3 |
FALL SEMESTER
| Course code | Title | Hours |
|---|---|---|
| ACC 721 | Taxes and Managers’ Decisions | 3 |
| ACC 723 | Research and Professional Writing in Accounting | 3 |
| ACC 724 | Cost Systems Analysis | 3 |
| ACC 726 | Information Systems in Accounting | 3 |
| ACC 727 | Entrepreneurial Problems | 3 |
| ACC 728 | Financial Institutions and Markets | 3 |
| ACC 729 | Options and Futures Markets | 3 |
SUMMER CLASSES
| Course code | Title | Hours |
|---|---|---|
| ACC 731 | Taxation of Individuals and Businesses | 3 |
| ACC 732 | Business Systems Control and Risk Analysis | 3 |
| ACC 735 | Systems Auditing | 3 |
| ACC 736 | Financial Modeling and Statement Analysis | 3 |
| ACC 737 | Valuation and Business Risk Management | 3 |
| ACC 738 | International Accounting | 3 |
| ACC 799 | Thesis | 3 |
COURSE DESCRIPTION
ACC 701: Financial and Managerial Accounting:
This course provides an introduction to accounting, with emphasis on preparation of financial statements for external parties (financial accounting) and accumulation of cost information to aid internal planning and control (managerial accounting). Topics covered include measurement of assets and liabilities, revenues and expenses, the accounting cycle, financial statements, cost terminology, cost behavior, product costing, and relevant costs for decision making. This course provides the necessary background for Financial Reporting Analysis
ACC 711: Financial Reporting & Analysis:
This course builds on the foundations covered in financial and managerial accounting emphasizing in-depth analysis of published financial statements. The course begins with discussion of the role of financial accounting information in capital markets and contracting, and continues with examination of a number of specific accounting issues. Students are encouraged to look behind the numbers to better understand the economics of the underlying transactions, and properly interpret what the reported numbers mean about a firm’s future prospects.
ACC 712: Professional Accounting Research:
Discussion of the research tools and methods available to resolve questions concerning accounting standards and practices. Critical analysis of topics of current interest and importance in accounting practice.
ACC 714: Fraud Examination:
This course is designed for graduate students who are interested in fraud and its effects. Students will be introduced to theoretical concepts of fraud and practical responses to it. Course coverage includes an overview of the fraud problem; prevention and detection of fraud; elements of fraud investigation, interview techniques, fraud types, and laws governing the prosecution of fraud cases.
ACC 715: Enterprise Resource Planning:
Resource planning for global business organizations. Integrated data flow and computer software for enterprise resource planning. Integration of transactional analysis, fundamental accounting practice, financial planning, and supply chain analysis forming the basis for study in this integrated approach to enterprise resource planning.
ACC 716: International Oil and Gas Accounting:
Financial accounting and reporting for OPEC and international oil and gas operations. Domestic and international joint venture accounting. Accounting for international concession and profit sharing agreements.
ACC 718: Financial Accounting and Analysis
Development of the ability to read and to analyze financial statements and to use this information along with other types of information in decision making.
ACC 721: Taxes and Managers’ Decisions:
Provides a framework for understanding how taxes impact decisions of both business and individual taxpayers. The framework enables the student to become an effective evaluator of the tax planning strategies being implemented at both the firm and individual level. Students also learn how to quantify the effect taxes have on any transaction in order to maximize the after-tax return on assets or minimize the after-tax cost of financing. Unlike tax law knowledge, that becomes irrelevant when laws are repealed or changed, the analytical skills developed in this course will remain relevant.
ACC 723: Research and Professional Writing in Accounting:
This course employs the professional accounting literature and authoritative databases to analyze contemporary issues in accounting. Students will refine their communication skills in preparation for leadership roles in the accounting profession.
ACC 724: Cost Systems Analysis:
The development, interpretation, and uses of accounting reports and supplementary information for management planning, control, and decision-making. Emphasizes the application of relevant cost behavior, control, and traceability concepts in the preparation of internal accounting reports, with a secondary emphasis upon product costing techniques as appropriate to financial accounting needs. Topics include break-even analysis, operational budgeting, direct costing, absorption costing, standard costs and variance analysis, business segment analysis, responsibility accounting, distribution cost accounting, and gross profit analysis.
ACC 726: Information Systems in Accounting:
This is a professional-level course in accounting information systems. The course includes examination of transaction cycles, structured analysis and design of accounting information systems, and internal controls.
ACC 727: Entrepreneurial Problems:
Field consulting work and study under faculty supervision with small business entrepreneurs in the local business community, directed towards solving varied real-life small business problems.
ACC 728: Financial Institutions And Markets:
Structure and functions of the money and capital markets; the saving investment process and financial intermediaries; supply and demand for loanable funds and the level and structure of interest rates
ACC 729: Options And Futures Markets:
Advanced study of option strategies, option pricing models and efficiency of options markets. Description of futures markets hedging theory and practice. Emphasis on role of options and futures in management of risk
ACC 731: Taxation of Individuals and Businesses:
This is the first professional-level course in taxation. The course includes a general introduction to the concepts of taxation. It will enable students to understand the role of taxes in evaluating decisions typically confronted by individual taxpayers and businesses.
ACC 732: Business Systems Control and Risk Analysis:
Controlling and auditing business information systems including management and applications controls, electronic commerce, and internet-related controls, and evaluation of system.
ACC 735: Systems Auditing:
Study of techniques involved in the control and audit of computer-based accounting information systems. Emphasis on the review of internal controls at operational and administrative levels and on computer-assisted audit techniques.
ACC 736: Financial Modeling and Statement Analysis:
A study of the demand and supply of financial data, properties of numbers derived from financial statements, the role of financial information in investment decisions, and features of the decision-making environment.
ACC 737: Valuation and Business Risk Management:
Valuation of assets using a variety of interdisciplinary business methods. Presentation of asset valuations in formats suitable for different audiences, attuned to different purposes. Application and understanding of the meaning of risk and its impact on valuation issues.
ACC 738: International Accounting:
Accounting practices for multinational businesses. Discussion of comparative financial accounting practices, the development of international accounting standards, and managerial accounting practices related to multinational operations.