Accounting

Graduate Studies Committee

The following faculty members served on the Graduate Studies Committee in the spring semester 1998-1999.

Michael G. Alles
Urton L. Anderson
Rowland Atiase
Michael B. Clement
C. Bryan Cloyd
James W. Deitrick
Anna C. Fowler
Robert N. Freeman
Michael H. Granof
D. Eric Hirst
Ross G. Jennings
Steven J. Kachelmeier
William R. Kinney Jr.
Lisa L. Koonce
Stephen Limberg
Robert G. May
Mary Lea McAnally
D. Paul Newman
David E. Platt
Jack C. Robertson
John R. Robinson
Christopher H. Stinson
Edward Summers
Senyo Y. Tse
Igor Vaysman

Graduate Courses

The faculty has approval to offer the following courses in the academic years 1999-2000 and 2000-2001; however, not all courses are taught each semester or summer session. Students should consult the Course Schedule to determine which courses and topics will be offered during a particular semester or summer session. The Course Schedule may also reflect changes that have been made to the courses listed here since this catalog was published.

Unless otherwise stated below, each course meets for three lecture hours a week for one semester.

Accounting: ACC

180K, 280K, 380K. Contemporary Accounting Topics.
In-depth study of selected accounting topics. One, two, or three lecture hours a week for one semester. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; and Accounting 456, Business Administration 384T, or the equivalent. Some topics also require consent of instructor; these are identified in the Course Schedule.

Topic 1: Financial Accounting Standards and Analysis I.
Accounting 326 and 380K (Topic 1) may not both be counted.

Topic 2: Financial Accounting Standards and Analysis II.
Accounting 360 and 380K (Topic 2) may not both be counted. Additional prerequisite: Accounting 380K (Topic 1) or the equivalent.

Topic 3: Financial Reporting Institutions and Regulations.

Topic 4: Introduction to Assurance Services.
Accounting 362 and 380K (Topic 4) may not both be counted.

Topic 5: Introduction to Management Advisory Services.

Topic 6: Issues in Accounting and Control for Nonprofit Organizations.
Accounting 361 and 380K (Topic 6) may not both be counted.

Topic 7: Financial Statement Analysis.
Accounting 327 and 380K (Topic 7) may not both be counted.

Topic 8: Topics in Accounting and/or Taxation for the Mineral Industries.

Topic 10: Tax Factors in Business Management.

Topic 11: Introduction to Taxation.
Only one of the following may be counted: Accounting 455, 364, 380K (Topic 11). Additional prerequisite: Admission to the Master in Professional Accounting degree program or consent of instructor.

Topic 12: Computer Auditing and Systems Security.

Topic 13: Hardware, Software, and Tele-communications.

Topic 14: Managing Information.

Topic 15: Business and Systems Change.

Topic 16: Cross-Functional Integrated Systems.
Additional prerequisite: Accounting 380K (Topic 15).

Topic 17: Cross-Functional Project Management.

Topic 18: Project Management in Fast-Cycle Environments.

382K. Studies in Accounting Information Systems.
Quantitative and/or computerized applications to business problems; computer-based accounting information systems; analysis of optimizing models; simulation of important functional activities; large-scale simulation of the firm. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

Topic 1: Principles of Systems Analysis.
Three lecture hours a week for one semester. Some sections require two laboratory hours a week as well; these sections are identified in the Course Schedule. Accounting 365 and 382K (Topic 1) may not both be counted.

Topic 2: Computer Auditing.
Additional prerequisite: Accounting 380K (Topic 4: Introduction to Auditing) and 382K (Topic 1).

Topic 3: Topics in Accounting Systems and Control.

Topic 4: Database Management in Accounting.

Topic 5: Topics in Information Systems.

383K. Studies in Auditing.
Professional and technical aspects of practice; ethics and legal responsibilities; review of fieldwork, emphasizing materiality, sampling, and working papers; reporting problems, including long-form and special purpose reports; fraud examination and audit methods. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic and are given in the Course Schedule.

Topic 1: Studies in Auditing, PPA/MPA Programs.
Additional prerequisite: Accounting 380K (Topic 4: Introduction to Auditing) or the equivalent, 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

Topic 2: Management Auditing and Control.
Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

Topic 3: Auditing and Control, MBA Program.
Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

Topic 4: Fraud Examination.
Additional prerequisite: For students in the Master in Professional Accounting program, Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent; or consent of instructor; for students in the Master of Business Administration degree program, Business Administration 384T or the equivalent, or consent of instructor.

Topic 5: Topics in Auditing.
Additional prerequisite: Accounting 387 (Topic 1: Introduction to Managerial Accounting) or the equivalent, and Business Administration 384T or the equivalent.

384. Research and Planning in Federal Taxes.
Advanced analysis in federal taxation, with emphasis on historical and current developments; application of research techniques to income tax and estate tax planning; case studies and reports. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, and admission to the Master in Professional Accounting degree program or consent of instructor.

Topic 1: Tax Research Methodology.
Additional prerequisite: Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent.

Topic 2: Taxation of Entities I.
Focuses on taxation of C corporations and their shareholders. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 3: Taxation of Entities II.
Focuses on flow-through entities, including partnerships. Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 4: Tax Planning for Business Entities.
Additional prerequisite: Accounting 384 (Topic 2).

Topic 5: Family Tax Planning--Estates, Trusts, and Gifts.
Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 6: International and Interstate Taxation.
Additional prerequisite: Credit or registration for Accounting 384 (Topic 1).

Topic 7: Fundamentals of Taxation--Advanced Topics.
Additional prerequisite: Accounting 380K (Topic 11: Introduction to Taxation) or the equivalent.

Topic 8: Miscellaneous Tax Topics.
Restricted to students enrolled in the tax internship program. Additional prerequisite: Accounting 384 (Topic 1) and consent of instructor.

386K. Studies in Accounting Theory.
Financial accounting theory; current pronouncements on theory; problems of income determination; accounting research and research methodology applied to accounting issues. May be repeated for credit when the topics vary. Prerequisite: Graduate standing, admission to the doctoral degree program in accounting, and consent of instructor.

Topic 1: Contemporary Accounting Topics.

Topic 2: Introduction to Research Methodology in Accounting.

Topic 3: Empirical Research in Accounting.

Topic 4: Analytical Research in Accounting.

Topic 5: Behavioral Research in Accounting.

Topic 6: Doctoral Research Topics.
Offered on the credit/no credit basis only.

387. Studies in Profit Planning and Control.
The use of accounting information by managers within the organization for decision making, planning, and the design of control systems for implementing the organization's strategy. Topics include long-range planning, annual profit planning, activity-based costing, cost prediction, strategic control systems, and performance evaluation. Case studies are used. May be repeated for credit when the topics vary. Prerequisite: Graduate standing; additional prerequisites vary with the topic and are given in the Course Schedule.

Topic 1: Introduction to Managerial Accounting.
Only one of the following may be counted: Accounting 329, 459, 387 (Topic 1).

Topic 2: Topics in Profit Planning and Control.
Additional prerequisite: Accounting 387 (Topic 1) or the equivalent.

Topic 3: Cost Management.
Additional prerequisite: Accounting 387 (Topic 1) or the equivalent.

Topic 4: Strategic Control Systems.
Additional prerequisite: Accounting 387 (Topic 1) or the equivalent.

399R, 699R, 999R. Dissertation.
Offered on the letter-grade basis only. Prerequisite: Admission to candidacy for the doctoral degree and fulfillment of language requirement for the doctoral degree.

399W, 699W, 999W. Dissertation.
Offered on the letter-grade basis only. Prerequisite: Accounting 399R, 699R, or 999R.

About the Program: Accounting

Contents |  Chapter 1 |  Chapter 2 |  Chapter 3
Chapter 4 |  Chapter 5 |  Appendix

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