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Registrar's Web Team
19 August 1997
The faculty has approval to offer the following courses in the academic years
1997-1998 and 1998-1999; however, all courses are not 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 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 327 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 4: Introduction to Auditing.
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.
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.
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.
Presentation of the essentials of managerial planning and control through the
system of profit planning and control; emphasis on improvement of the management
and decision-making processes through a systematic, flexible, and comprehensive
study approach; long-range planning, annual profit planning, coordination and
dynamic control; case-study orientation. 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.
Graduate Catalog
Contents
Chapter 1: Graduate Study
Chapter 2: Admission and Registration
Chapter 3: Degree Requirements
Chapter 4: Fields of Study
Chapter 5: Members of Graduate Studies Committees
Appendix: Course Abbreviations
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