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Professor Robert W. Ingram, Director
Office: 314 Alston Hall
AC 432 Introduction to Corporate Governance, Risk Assessments, and Assurance Services. Three hours.
Prerequisites: AC 311 with a grade of "C-" or higher.
A risk-oriented study of standards, concepts, procedures, and professional ethics underlying corporate governance and the practice of external and internal auditing and assurance services. The course will focus on mechanisms and activities that enhance the reliability of information for decision making.
AC 456 Governmental and Nonprofit Accounting. Three hours.
Prerequisite: AC 310 with a grade of "C-" or better.
Special features of budgetary and fund accounting as applied to municipalities, other government units, and institutions such as schools and hospitals.
AC 471 Taxation of Business Transactions and Organizations. Three hours.
Prerequisites: AC 371 with a grade of "C-" or higher.
Examination of the tax implications of business formations, transactions between the entity and the owners, reorganizations, and liquidations. The course develops tax research skills.
AC 489 Accounting Information Systems Implementation, Security, and Control. Three hours.
Prerequisites: AC 389 with grade of "C-" or higher.
Implementation, security, and control of accounting information systems and e-commerce applications.
AC 500 Professional Judgment and Decision Making. Three hours.
The course is designed to improve decision-making skills using a structured decision model incorporating critical, creative, evaluative, logical, and reflective judgment processes. Cases represent professional problems in audit, tax, and management, including ethical conflicts and technical decisions.
AC 501 Basic Accounting for Managerial and Financial Control. Three hours.
Prerequisite: Admission to the EMBA program.
Study of the fundamentals of financial accounting. Attention is given to the interpretation and uses of information contained in financial statements.
AC 502 Accounting for Management Decisions. Three hours.
Prerequisites: AC 501 and admission to the EMBA program.
Study of the fundamentals of managerial accounting. Attention is given to the use of accounting by business managers.
AC 506 Concepts of Financial and Managerial Accounting. Three hours.
Prerequisite: Admission to the M.B.A. program.
Basic accounting concepts and procedures with an emphasis on the use of accounting information by business managers.
AC 510 Principles of Systems Development. Three hours.
Prerequisites: AC 489 and admission into the M.Acc. program.
Systems analysis and design methods across the development cycle: planning, analysis, design, creation, implementation, operation and maintenance. Particular attention is given to roles of accountant/auditor.
AC 512 Advanced Financial Reporting and Analysis. Three hours.
Prerequisite: AC 311 or equivalent.
Advanced topics in financial accounting and reporting considered from a practical and theoretical perspective.
AC 516 Risk Analysis and Control. Three hours.
Prerequisite: AC 506 or equivalent.
Identification of the risk profile of a business, including operational, financial, technological, and behavioral risks. Development and implementation of risk management policies and procedures used to detect and prevent business risk problems.
AC 522 Contemporary Accounting Issues. Three hours. May be repeated for up to six hours credit.
Prerequisite: Permission of the instructor.
Examination of topics of current relevance to accounting theory and practice.
AC 523 Business Valuation and Performance Measurement. Three hours.
Prerequisite: AC 506 or equivalent.
The analysis of accounting information for purposes of valuing businesses for investment, credit, and related decisions.
AC 532 Corporate Governance, Risk Assessment, and Assurance. Three hours.
Prerequisite: AC 432 or AC 516 or equivalent.
Advanced study of standards, concepts, procedures, and professional ethics underlying governance and the provision of assurance services.
AC 533 Systems Analysis and Control. Three hours.
Examination of information systems development and control issues from the perspective of ensuring relevance, reliability, and security of business systems and information.
AC 534 Fraud Risk Management. Three hours.
Prerequisite: AC 432 or AC 516 or equivalent.
Study of principles and procedures used for preventing, detecting, and reporting financial fraud and mismanagement.
AC 541 International Accounting. Three hours.
Prerequisite: AC 311 or equivalent.
Accounting and financial reporting issues associated with global business operations.
AC 554 Professional Certification. Three hours.
Examination of accounting standards and procedures required for professional accounting certification.
AC 556 Governmental and Nonprofit Accounting. Three hours.
Prerequisite: AC 310 or equivalent.
Special features of budgetary and fund accounting as applied to municipalities, other governmental units, and institutions such as schools and hospitals.
AC 561 Accounting for Business Management. Three hours.
Concepts and procedures employed in developing and using accounting information for management decisions.
AC 571 Taxation of Business Organizations. Three hours.
Prerequisite: AC 471 or equivalent.
A study of advanced tax topics with an emphasis on problem analysis, research, and preparation of proposed solutions.
AC 573 Individual Tax Planning. Three hours.
Prerequisite: AC 471 or equivalent.
A study of tax planning for individual taxpayers, including the interplay of income, estate, and gift taxes; and the taxation of partnerships, estates, and trusts.
AC 574 Special Topics in Taxation. Three hours.
A study of special tax topics, including taxation of natural resources and international taxation.
AC 575 Taxation of Corporations and Shareholders. Three hours.
Prerequisite: AC 471 or equivalent.
A study of federal income tax problems of corporations and the relationships of these problems to the tax problems of the corporate shareholder.
AC 576 Advanced Corporate Taxation. Three hours.
Prerequisite: AC 471 or equivalent.
A study of the tax accounting problems relating to corporate organizations, commonly controlled corporations, and consolidated tax returns.
AC 577 Tax Practice and Procedure. Three hours.
Prerequisite: AC 471 or equivalent.
A study of organization, policies, and procedures of federal and state taxing authorities, including consideration of problems of organizations generally exempt from tax.
AC 578 Partnership Taxation. Three hours.
Prerequisite: AC 471 or equivalent.
Designed to explore, in depth, the taxation of the formation, operation, and disposition of partnerships and LLCs. In addition, a brief review of the taxation of S corporations is presented.
AC 579 Seminar in Taxation. Three hours.
A study of selected current issues in taxation, including policy of taxation, taxation of foreign income, and taxation of special industries.
AC 589 Accounting Information Systems. Three hours.
Designed for students pursuing the M.Acc. program.
AC 591 Independent Study in Accounting. Three hours.
AC 592 Accounting Internship. Three hours.
AC 593 Research and Communication in Taxation. Three hours.
Prerequisite: AC 471 or equivalent.
A study of tax research procedures, documentation of research, and presentation of research findings.
AC 595 Accounting Research and Communication. Three hours.
Individual study of specific accounting topics and written and oral communication of the results of the study.
AC 597 Special Topics in Accounting. Variable credit.
AC 598 Research in Accounting. Variable credit.
AC 599 Thesis Research in Accounting. Variable credit.
AC 610 Introduction to Accounting Research Methods. Three hours.
Prerequisite: Ph.D. student.
Study of the production of accounting research, with specific focus on the scientific method. Intensive focus on problem identification and communication, and theory and hypothesis development.
AC 620 Advanced Accounting Research Methods. Three hours.
Prerequisite: Ph.D. student.
Study of advanced research methods with intensive focus on design and method development, data analysis, and interpretation of results.
AC 630 Archival Accounting Research. Three hours.
Prerequisite: Ph.D. student.
Study of the archival accounting research literature.
AC 640 Experimental Accounting Research. Three hours.
Prerequisite: Ph.D. student.
Study of the experimental accounting research literature.
AC 650 Directed Research. Three hours.
Prerequisite: Ph.D. student.
Examination of the literature and methodology associated with a specific research topic. Directed focus on development of second-year paper.
AC 691 Research Practicum I. Three hours.
Prerequisite: Ph.D. student.
Development of a first year project under the supervision of a faculty member. Resulting papers are presented at a departmental research workshop.
AC 692 Research Practicum II. Three hours.
Prerequisite: Ph.D. student.
Development of a second-year research project under the supervision of a faculty member. Resulting papers are presented at a departmental research workshop.
AC 698 Research Colloquium Series. One hour.
Prerequisite: Ph.D. student.
Participation in a research colloquium series involving scholars from top academic institutions.
AC 699 Dissertation Research in Accounting. Variable credit (three to nine hours).
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