Accounting Courses (ACT)

ACT 6625, 6626, 6627 - Specialized Study in the Area of Accounting (1-3)

Study of problem or problems using research techniques. Selection of the problem must be approved by the student's adviser, instructor under whom the study is to be made, and the appropriate dean. The study must contribute to the student's program. Preparation of a scholarly paper is required and may involve an oral defense. Total credit for any combination of enrollments in these courses may not exceed six semester hours. A specialized study may be substituted for a required course only once in a student's program. See semester hour limits listed under Course Restrictions in the General Regulations section. Prerequisites: All business and accounting foundation courses or equivalent.

ACT 6632 - Corporate Financial Reporting (3)

A study of corporate financial accounting topics, including income and expense recognition, recording of assets and liabilities, and financial statement presentation.

ACT 6651 - Accounting Systems and Controls (3)

An advanced study of accounting information systems concepts, applications, and how those systems support management decision-making. The course will provide students opportunities to relate problems encountered in management decision making to the analysis, design, and implementation of accounting systems. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6652 - Financial Accounting Research (3)

An individual study of specific accounting topics utilizing the accounting authoritative literature and written and oral communication of the results of the research. A grade of “B” or better is required. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6653 - Advanced Financial Reporting & Analysis (3)

A study of advanced financial accounting topics from a practical perspective with emphasis on relevant pronouncements by professional organizations and governmental agencies. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6654 - Advanced Auditing and Assurance Services (3)

A study of advanced auditing theory, standards, practices and problems encountered in the practice of public accounting. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6655 - Advanced Management Accounting (3)

A study of accounting as related to making decisions. Course will include readings, cases, and problems dealing with managerial accounting issues, accounting concepts, budgeting and cost control using accounting information in planning and control. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6656 - Professional Certification I (3)

A certification review course. This course requires co-enrollment in an independent professional certification review course designated by the School of Accountancy. Verification of enrollment is required. Prerequisites: Admission to Master of Accountancy degree program and completion of all MAcc foundation and accounting prerequisites.

ACT 6657 - Professional Certification II (3)

ACT 6684 - Federal Tax Research (3)

A study of how to identify federal tax issues, locate the applicable tax authorities, evaluate the weight of the authorities, reach conclusions, and communicate the results of the research. Prerequisites: Admission to the Master of Accountancy degree program and completion of all MAcc accounting prerequisites.

ACT 6691 - Financial and Managerial Accounting for the Global Manager (3)

A study of sources and classifications of accounting data, classification and behavior of revenues and costs, use of accounting data for profit planning and cost control, and use of accounting data for special analysis. Prerequisite: Graduate standing, acceptance into the MBA program and all undergraduate business prerequisite courses or equivalents completed.

ACT 6692 - Advanced Accounting Problems (3)

A consideration of problems relating to pension plans, long-term leasing arrangements, refunding of bonds payable, stock options, allocation of income taxes, changing price levels, cash flow statements, and other financial accounting topics with emphasis on relevant pronouncements by professional organizations and governmental agencies. Prerequisites: All business foundation courses or equivalent and ACT 3391, ACT 3392, ACT 3394, ACT 3396, ACT 4494, ACT 4495, and ACT 4497.

ACT 6695 - Accounting Research & Communication (3)

An individual study of specific accounting topics and written and oral communication of the results of the study. A grade of “B” or better is required. Prerequisites: All business foundation courses or equivalent and ACT 3391, ACT 3392, ACT 3394, ACT 3396, ACT 4494, ACT 4495, and ACT 4497.

ACT 6696 - Accounting Information Systems (3)

An advanced study of accounting information systems concepts and applications. Case studies will provide the students an opportunity to relate systems concepts to the actual problems encountered in the analysis, design, implementation, and utilization of computer based information systems. Prerequisites: All business foundation courses or equivalent and ACT 3391, ACT 3392, ACT 3394, ACT 3396, ACT 4494, ACT 4495, and ACT 4497.

ACT 6698 - Advanced Auditing (3)

A study of advanced auditing theory, practice and problems encountered in the practice of public accounting. Prerequisites: All business foundation courses or equivalent and ACT 3391, ACT 3392, ACT 3394, ACT 3396, ACT 4494, ACT 4495, and ACT 4497.

ACT 6699 - Contemporary Issues in Accounting (3)

A study of accounting issues and an analysis of how accounting practice is influenced by regulatory agencies, economic conditions, and professional accounting organizations. Prerequisites: Admission to the Master of Accountancy program.