Graduate Accounting (ACCT)

The prerequisite for 50000-69999 level courses is graduate standing. The prerequisite for courses 70000 and higher is doctoral standing. Additional prerequisites may apply and are listed in this
catalog.

53013 Advanced Management Accounting (3)
Advanced techniques and issues in costing and accounting measurement for management planning, decision-making and control. Professional accounting research and teamwork skills emphasized. This course may be offered jointly with ACCT 43013. Students enrolled in ACCT 53013 will be required to complete additional coursework and perform at higher levels than expected of students enrolled in ACCT 43013. Prerequisites: ACCT 33010 and 33012.

53014 Advanced Accounting Systems (3)
Emphasizes the analysis, design and implementation of accounting information systems and internal controls. Written communication, ethical decision making, and computer application skills emphasized. This course may be offered jointly with ACCT 43014. Students enrolled in ACCT 53014 will be required to complete additional coursework and perform at higher levels than expected of students enrolled in ACCT 43014. Prerequisite: ACCT 33004.

53020 Corporate Accounting III (3)
Business combinations; consolidated financial statements; specialized disclosures; foreign currency impacts; intercorporate investments. Professional accounting research and interpersonal skills emphasized. This course may be offered jointly with ACCT 43020. Students enrolled in ACCT 53020 will be required to complete additional coursework and perform at higher levels than expected of students enrolled in ACCT 43020. Prerequisites: ACCT 33012 and ACCT 43031.

53033 Income Taxation II (3)
Advanced partnership and corporate tax problems; estate and gift taxation; tax administration and practice. Professional accounting research and written communication skills are emphasized. This course may be offered jointly with ACCT 43033. Students enrolled in ACCT 53033 will be required to complete additional coursework and perform at higher levels than expected of students enrolled in ACCT 43033. Prerequisite: ACCT 43031.

53034 Nonprofit Accounting Auditing (3)
Unique nonprofit, financial reporting, managerial accounting, and financial and operating audits for government and non-profit entities. Professional accounting research, written communication, and ethical decision making emphasized. This course may be offered jointly with ACCT 43034. Students enrolled in ACCT 53034 will be required to complete additional coursework and perform at higher levels than expected of students enrolled in ACCT 43034. Prerequisite: ACCT 33012.

53095 Special Topics Accounting (1-3)
Special topics course that will be offered periodically with different topics and different faculty involved each time the course is offered. Prerequisite: Special approval.