Course Descriptions

The following graduate courses are offered in accounting. Information about course offerings and programs of study is published in the Graduate Catalog.

ACCT 630 CONTEMPORARY ISSUES IN FINANCIAL ACCOUNTING (3)

Theoretical foundations of generally accepted accounting principles and how they influence practice. Basic postulates, assumptions and standards that underlie measurement criteria and practices of financial accounting. Prerequisites: Undergraduate degree in accounting and admission into MACC.

ACCT 655 TAX POLICY (3)

The evolution and structure of the federal income-tax system from a public policy perspective. Focus is placed on legal, economic, social and practical considerations. Alternatives, including current legislative proposals, are considered. Students prepare a research paper on a topic related to tax policy. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.

ACCT 680 TAXATION OF ENTITIES (3)

Federal income taxation of corporations, partnerships, estates, and trusts, and the taxation of gifts and estates. Analysis includes consideration of the sources of tax law, weight or authority, ethical issues, planning and administrative procedures. Prerequisites: Course equivalence to an undergraduate degree in accounting including a tax course and admission to the MS in Accounting and Business Advisory Services Program.

ACCT 695 INDEPENDENT RESEARCH IN ACCOUNTING (1-3)

Individual and supervised research in selected areas of accounting. Special permit required. May be repeated for a maximum of 6 units. Prerequisites: Entry into the Accounting and Business Advisory Services Program and Consent of instructor.

ACCT 697 GRADUATE ACCOUNTING INTERNSHIP (3)

Students work on assigned projects within an actual accounting environment. Grade requirements include a work supervisor evaluation, a research paper and a journal detailing the work experience. Prerequisites: Admission to the MS in Accounting and Business Advisory Services Program and permission of the graduate director of the accounting program.

ACCT 720 DESIGN OF MANAGERIAL COST AND CONTROL SYSTEMS (3)

Applies theoretical knowledge to practical applications. Examines both the conventional and more recent advanced cost systems, such as activity-based costing, in many different environments using the case study approach. Through the analysis of the problems associated with identifying cost drivers, the determination of the allocation of costs, and the transfer of costs, students will gain an appreciation of the importance and the spectrum of cost-accounting information in the managerial decision-making process. Prerequisites: Undergraduate degree in accounting and admission into MACC program.

 

ACCT 740 ADVANCED TOPICS IN ASSURANCE SERVICES (3)

A study of the application of generally accepted auditing standards and procedures to myriad contemporary auditing issues. Contemporary issues such as auditor independence, professionalism, ethical dilemmas, analytical procedures, internal control, high-risk clients, earnings manipulation and unique client transactions are addressed in a case format. Cases address actual, not contrived, situations. Prerequisites: Undergraduate degree in accounting and admission into MACC program.

 

ACCT 752 ADVANCED TOPICS IN ACCOUNTING SYSTEMS (3)

An exploration of advanced accounting information system topics such as ERP Systems, E-Business applications, AI Implementation, security. Prerequisites: ACCT 300 and admission to Accounting Program.

 
 
 

ACCT 770 SEMINAR IN CURRENT TOPICS IN ACCOUNTING (3)

A study of current developments and contemporary problems in accounting. Topics vary from year to year. A significant research project is a key component of the course. May be repeated for a maximum of 6 units. Prerequisites: Intermediate accounting I, II, and III or equivalent.

ACCT 780 SUSTAINABILITY ACCOUNTING (3)

Sustainability accounting concerns the process of identifying, measuring and reporting the entities' impact on the planet with a focus mainly on the environmental impact. Determining how different entities affect the environment, measuring that impact and deciding what, how and who to report this impact to, are all part of the course. Will cover topics dealing with greenhouse gas emission, trading and sustainability investing. Prerequisite: ACCT 640 or equivalent.

ACCT 797 SPECIAL TOPICS IN ACCOUNTING (3)

Specialized topics in accounting, allowing flexibility for both the changing developments in accounting and the educational needs of students. Exact topics and prerequisite structure appear in the schedule of classes. Prerequisite: ACCT 640 or area approval. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.