Graduate Accounting Courses

ACCT 5086. Problems. 1-3 Credit Hours (Lecture: 0 Hours, Lab: 1-3 Hours).

This course offers students the opportunity to become acquainted with current research being conducted within the student's area of interest; directed reading of a number of sources selected in concert by the student's professor. Prerequisite: Approval of department head.

ACCT 5300. Foundations of Financial Systems. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An interdisciplinary course that examines principles of accounting, economics and finance as applied to the contemporary business organization operating in a global market place. Focuses on integration of theory and practice to develop framework for measuring, analyzing, and imporving financial performance.

ACCT 5301. Financial Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of financial statement analysis and accounting topics related to financial statement presentation and disclosure. Prerequisite: Mastery of intermediate financial accounting or department head approval.

ACCT 5302. Cost Analysis & Control. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of management control systems, profit performance, standard and direct costing, investment Control, and long-range planning. Students who have successfully completed ACCT 3302 cannot receive credit for this course. Prerequisite: ACCT 5101.

ACCT 5303. Accounting Management. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of accounting as related to problems of making business and economic decisions. Includes both financial and managerial accounting. Readings, problems, and cases requiring use of accounting data. Prerequisite: COBA 5101, or equivalent, or department head approval.

ACCT 5304. Advanced Financial Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An intensive study of theory and practices related to advanced financial accounting topics pertaining to partnerships, joint ventures, consignments, installment sales, insolvent concerns, and business combinations. Students who have successfully completed ACCT 4303 cannot receive credit for this course. Prerequisite: ACCT 5101, Intermediate (Financial) Accounting courses, or Department Head approval.

ACCT 5305. Federal Tax Accounting I. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

General concepts of federal income taxation applicable to individuals and business entities. Students who have successfully completed ACCT 4305 cannot receive credit for this course. Prerequisite: COBA 5101 or equivalent.

ACCT 5306. Federal Income Tax II. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Survey of federal income tax laws applicable to corporations, partnerships and S-corporations, and fiduciary relationships. Students who have successfully completed ACCT 4306 cannot receive credit for this course.

ACCT 5307. Governmental and Not-for-Profit Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A course specialized in financial accounting related to state and local governments and governmental agencies, and not-for-profit organizations. Students who have successfully completed ACCT 3305 cannot receive credit for this course. Credit for both ACCT 3305 and ACCT 5307 will not be permitted by the College of Business Administration (the topics covered in these two courses are equivalent from a Texas State Board of Public Accounting standpoint). Leveling coursework may be required prior to enrollment into this course. Prerequisite: COBA 5101 or equivalent or department head approval.

ACCT 5309. International Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Examination of international accounting within the context of managing multinational enterprises (MNEs). The course will address different countries’ accounting issues and International Accounting Standards by IFRIS. Prerequisites: COBA 5101 and Intermediate (Financial) Accounting courses or approval by the department head.

ACCT 5310. Information Systems in Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is on developing an understanding the processing of accounting data in a computer environment and the controls necessary to assure accuracy and reliability of the data being processed. Students who have successfully completed ACCT 3310 cannot receive credit for this course. Prerequisite: Mastery of intermediate financial accounting or department head approval.

ACCT 5311. Managing Information Systems. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Studies the management and use of information and technology as a resource to create competitive businesses, manage global operations, provide useful products and quality services to customers, whether public or private. Examines unformation systems management, intellectual property, privacy, organizational and societal impact, legal issues, ethics, security issues, decision making, strategic information systems, and management and organizational support systems. Prerequisites: BCIS 5301 or approval of department head.

ACCT 5315. Estate and Gift Tax. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course is intended to provide students with a general understanding of the fundamental principles of the United States estate and gift tax system. Students will (i) learn basic principles and concepts of estate planning, (ii) learn the theoretical basis of the U.S. approach to estate and gift taxation and (iii) gain detailed knowledge of estate and gift tax issues. In addition, the course will prepare students to anticipate, recognize, and manage various issues that arise in the transfer tax system.

ACCT 5323. Business & Professional Ethics for Accountants. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Examination of moral and ethical issues within the accounting profession and the broader business environment. Along with a general study of ethical behavior and decision making, various professional codes of conduct within the accounting profession will be examined with emphasis on accountants’ integrity, independence and objectivity, and legal liability. Students who have successfully completed ACCT 4323 cannot receive credit for this course. Credit for both ACCT 4323 and ACCT 5323 will not be awarded. Prerequisite: Mastery of intermediate financial accounting or department head approval.

ACCT 5324. Auditing and Professional Responsibility. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of financial auditing standards and procedures. Theory and practice are combined to enable the student to better understand how audits are conducted and to prepare students for the CPA examination. Students who have successfully completed ACCT 4324 cannot receive credit for this course. Credit for both ACCT 4324 and ACCT 5324 will not be permitted by the College of Business Administration (the topics covered in these two courses are equivalent from a Texas State Board of Public Accounting standpoint). Leveling coursework may be required prior to enrollment into this course. Prerequisite: Mastery of intermediate financial accounting or department head approval.

ACCT 5325. Forensic Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

This course will cover: types of fraud schemes; how fraud is detected and investigated; legal aspects of fraud; and how to prevent fraud in the workplace. Prerequisite: ACCT 5324.

ACCT 5330. Advanced Managerial Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Advanced course in managerial accounting: planning, analysis, and control. Develops the role of accountants as financial managers and members of firms’ strategic management teams. Topics include developing cost estimates for managers’ decision-making, measuring and reporting performance, capital budgeting, and management control systems in complex organizations. Prerequisite: Cost Accounting (ACCT 5302) or approval of department head.

ACCT 5335. Analysis of Financial Statement Information. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A study of financial statement analysis and accounting topics related to financial statement presentation and disclosure. Prerequisite: Mastery of intermediate financial accounting or department head approval.

ACCT 5357. Accounting Theory. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

A systematic study of generally accepted accounting principles and rules that govern the practical application of accounting methods. Prerequisites: Mastery of intermediate financial accounting or department head approval, ACCT 5302 or equivalent, and ACCT 5323 or equivalent. ACCT 5302 and/or ACCT 5323 may be completed concurrently with this course.

ACCT 5384. Accounting Internship. 3 Credit Hours (Lecture: 0 Hours, Lab: 20 Hours).

Directed real-world learning experience under the supervision of a practicing professional accountant. The internship assignment must be approved by an accounting internship advisor prior to enrollment. The internship must be related to the student’s field of study and requires at least 320 hours of supervised work in total, including at least 160 during the semester term. Student maintains a diary of work experience gained and, at semester-end, prepares a written paper reflecting on the work experience. Student also provides to accounting internship advisor the employer’s evaluation of performance and maintains records of all the listed documentation. No credit will be given for previous experience or activities. Prerequisite: Must have completed at least 15 graduate credit hours with at least a 3.0 GPA for all attempted course work toward the master’s degree.

ACCT 5385. Accounting Seminar. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

Selected accounting topics of current importance to business management. May be repeated once for credit when topics vary.

ACCT 5390. Selected Topics in Accounting. 3 Credit Hours (Lecture: 3 Hours, Lab: 0 Hours).

An examination of different financial, managerial, governmental, and not-for-profit topics in Accounting. The course may be repeated for credit as the topic changes. Prerequisite: Mastery of intermediate financial accounting or department head approval.