502 Registration for Use of Facilities (1-15) Required for the student not otherwise registered during any semester when student uses university facilities and/or faculty time before degree is completed.
Grading Restriction: Satisfactory/No Credit grading only.
Repeatability: May be repeated.
Credit Restriction: May not be used toward degree requirements.
507 Financial Reporting Research and Contemporary Issues (3) Theory and practice of contemporary financial reporting issues are covered with an emphasis on researching the authoritative accounting literature. Specific contemporary issues covered vary each semester.
Comment(s): Master of Accountancy admission or consent of instructor required.
518 Professional Standards (3) Basic standards and contemporary issues relevant to assurance providers. Actual practice cases are used to illustrate application.
Comment(s): Master of Accountancy admission or consent of instructor required.
519 Seminar in Business Risk and Assurance Methodology (3) Business risk and emerging methodology used by assurance providers.
Comment(s): Admission to a graduate program or consent of instructor required.
521 Governmental, Not for Profit, and Management Accounting (3) Accounting principles and reporting models for governmental and not for profit organizations. Uses of management accounting information in decision making and performance evaluation.
Comment(s): Admission to a graduate program or consent of instructor required.
530 Tax Research, Accounting Practice, and Procedures (3) Methods of researching tax issues within the federal tax system with emphasis on Internet-based research tools. Tax accounting periods and methods. Tax procedures for dealing with the Internal Revenue Service. Tax practice standards and ethical concerns.
Comment(s): Master of Accountancy admission or consent of instructor required.
531 Tax Strategy and Entity Taxation (3) Introduction to tax research. Current issues in tax strategy and planning including investment models, implicit taxes, organizational form, and other selected topics. Income taxation of business entity operations including financial statement implications of income taxes.
Comment(s): Master of Accountancy admission or consent of instructor required.
532 Corporate Taxation and Reorganizations (3) Current issues in corporate taxation including organization and capital structure, distributions, liquidations, acquisitions, and reorganizations. Course emphasizes group projects and presentations. Web-based research tools used extensively.
(DE) Prerequisite or (DE) Corequisite: 531.
Comment(s): Master of Accountancy admission or consent of instructor required.
533 Taxation of Partnerships and S Corporations (3) Current issues in partnership and S corporation taxation including partnership formation, operations, allocations, and distributions; LLCs; S corporation election and operations; and comparisons of different flow-through entities. Course emphasizes group projects and presentations. Web-based research tools used extensively.
(DE) Prerequisite or (DE) Corequisite: 531.
Comment(s): Master of Accountancy admission or consent of instructor required.
539 Multi-Jurisdictional Tax Planning and Policy (3) International and state tax law as it pertains to business transactions. Particular emphasis is placed on identifying tax planning opportunities and designing tax strategies to meet planning objectives.
(DE) Prerequisite: 531.
Comment(s): Master of Accountancy admission or consent of instructor required.
592 Graduate Internship in Accounting (3) Full-time resident professional employment for one academic semester involving qualified job experience, written report of responsibilities, and evaluation of student performance.
Comment(s): Master of Accountancy admission or consent of Master of Accountancy advisor required.
593 Individual Research in Accounting (3) Directed research in topic of mutual interest.
Repeatability: May be repeated. Maximum 6 hours.
Comment(s): Master of Accountancy admission or consent of Master of Accountancy advisor required.
600 Doctoral Research and Dissertation (3-15)
Grading Restriction: P/NP only.
Repeatability: May be repeated.
611 Doctoral Seminar in Accounting (3) Analysis of issues reflected in accounting literature.
Registration Permission: Consent of PhD program advisor.
612 Doctoral Seminar in Accounting (3) Analysis of issues reflected in accounting literature.
Registration Permission: Consent of PhD program advisor.
619 Doctoral Research in Accounting (3) Study of research methodology and application of various research methods in accounting literature.
Registration Permission: Consent of PhD program advisor.
621 Accounting Colloquium (1) Research and discussion of contemporary issues in practice of accountancy.
Grading Restriction: Satisfactory/No Credit grading only.
Repeatability: May be repeated. Maximum 4 hours.
Registration Permission: Consent of PhD program advisor.
622 Accounting Colloquium (1) Research and discussion of contemporary issues in practice of accountancy.
Grading Restriction: Satisfactory/No Credit grading only.
Repeatability: May be repeated. Maximum 4 hours.
Registration Permission: Consent of PhD program advisor.
693 Independent Study (3) Directed research in topic of mutual interest.
Repeatability: May be repeated. Maximum 6 hours.
Comment(s): Admission to the PhD/business administration major/accounting concentration required.