MACC Course Descriptions

Courses for Graduate/Undergraduate Credit

560. Accounting Information Systems
A study of the content, design and controls of accounting systems, emphasizing the use of computers for processing financial data.

610. Financial Accounting and Reporting
Special Entities and Complex Issues. Examines accounting concepts and techniques related to consolidated statements, governmental and not for profit entities, and partnerships. Includes accounting for foreign currency issues in financial accounting and reporting.

620. Accounting for Strategic Support and Performance Evaluation
The use of accounting information to assist management in developing and identifying superior strategies to produce and sustain comparative and / or competitive advantages. Focuses on goal-congruent strategies and incentives.

630. Taxation of Business Entities
Studies the federal tax law as it applies to corporations, partnerships, S corporations, and tax-exempt entities. Examines the effect of taxation on business decisions.

640. Principles of Auditing
A study of the auditor's attest function, emphasizing auditing standards and procedures, independence, legal responsibilities, codes of ethical conduct and evaluation of accounting systems and internal control.

690. Seminar in Selected Topics
Repeatable for credit with School of Accountancy consent.

Courses for Graduate Students Only

815. Financial Accounting and Reporting: Contemporary Issues
Uses the case method to examine and analyze the application of generally accepted accounting principles to problems of measurement, presentation, and disclosure in financial statements. Focuses on contemporary topics of interest in financial accounting and reporting.

825. Management Control Systems
Studies accounting in the context of management control systems. Focuses on how accounting interacts with management in achieving an organization's strategic and operational objectives. Emphasizes contemporary challenges in accounting, related to broadening the types of information captured, measured, and reported.

831. Taxation of Estates and Trusts
Studies the income taxation of trusts and estates, including the special cases of grantor and split-interest trusts. Examines the gift taxation of donors, the estate taxation of decedents, and the fundamentals of estate planning.

835. Tax Research and Selected Topics
An in depth study of traditional and computerized tax research and planning techniques, ethical issues, tax practice issues, and an introduction to state, multistate, and international taxation.

840. Advanced Principles of Auditing
An advanced study of auditing emphasizing EDP auditing statistical sampling and ethics.

860. Advanced Accounting Information Systems
A study of the concepts of information systems, their design and operation and the relationship of these concepts to the economic flows, decision criteria, and control mechanism in the business organization.

890. Seminar in Special Topics
Repeatable with permission of the School of Accountancy.

899. Thesis Research