Graduate Courses
KENTON B. WALKER, PhD
Director
FAB 200
901.678.4569 | Email Dr. Walker
ZABIHOLLAH (ZABI) REZAEE, PhD
PhD Program Coordinator
FAB 216
901.678.4652 | Email Dr. Rezaee
JAMES LUKAWITZ, PhD
Master's Program Coordinator
FAB 226
901.678.3030 | Email Dr. Lukawitz
Master's Handbook
NOTE: Students taking Business courses will be charged an additional $30 per credit hour.
In addition to the courses below, the department may offer the following Special Topics
courses:
ACCT 7920-7929. Special Topics in Accountancy. (1-3). Varied topics. May be repeated with change in topic. PREREQUISITE: Permission of
Faculty Director.
ACCT 6211 - Adv Financial Reporting (3)
Business combinations and consolidated financial statements, accounting for foreign
currency transactions, translation of foreign subsidiary financial statements, and
partnership accounting. PREREQUISITE: ACCT 3120.
ACCT 6241 - Advanced Auditing (3)
(0551). Auditing of computer-based accounting systems; emphasis on audit software
and computer auditing techniques used to evaluate accounting system controls and test
accounting data integrity; nature and use of expert systems in accounting with emphasis
on their use as an audit tool. PREREQUISITE: ACCT 3120; PREREQUISITE OR COREQUISITE:
ACCT 4240.
ACCT 6520 - Taxation/Bus Entities (3)
Introduction to the federal income taxation of corporations, partnerships, estates,
and trusts. PREPREQUISITE: ACCT 3510 or permission of instructor.
ACCT 7000 - Fundamentals Of Acct (3)
(7001). Accelerated and in-depth introduction to the conceptual foundations of accounting
as a dynamic information system for measuring and communicating economic and financial
data for planning and control purposes. Primarily for non-business students but is
acceptable to remove accounting prerequisites for the MBA and MS programs.
ACCT 7040 - Legal Concepts Business (3)
A survey of the legal, social, and political factors that affect business operations;
prerequisite for MBA Core Knowledge and Skills.
ACCT 7050 - Corp Governance/Bus Ethics (2)
Detailed analysis of the role of corporate governance in the free enterprise system
and capital markets; focused consideration of moral principles, ethical standards,
and corporate code of business ethics.
ACCT 7080 - Financial/Managerial Acct Mgrs (3)
Use of accounting information by an organization's investors, creditors, regulatory
authorities and managers; develops financial credit analysis skills useful in business
decision making; analysis of accounting information useful for monitoring efficiency,
quality, and timeliness of an operation; pricing and costing of products and services;
planning and performance measurement.
ACCT 7110 - Acct for Decision Making (3)
(7010). Financial reporting from a decision-maker's perspective, managerial use of
accounting information; includes case studies and research projects. NOTE: Not open
to students who have received credit for ACCT 3310 or a similar course. PREREQUISITE:
ACCT 7000 or equivalent.
ACCT 7120 - Strategic Accounting (3)
Theoretical aspects of financial reporting focusing on the quality of accounting reports
and contemporary accounting controversies; case studies and research projects. PREREQUISITE:
ACCT 3120
ACCT 7140 - Financial Statement Analysis (3)
Examining financial statements in the context of identifying the financial information
available to analysts as well as techniques useful in transforming this basic information
into forms more useful for analysis. PREREQUISITE: ACCT 2010 or ACCT 7110.
ACCT 7172 - Global Acct Policies (3)
Accelerated and in-depth introduction to conceptual foundations of financial and managerial
accounting; selected tax topics. Restricted to students enrolled in IMBA concentration.
ACCT 7241 - Internal Auditing (3)
Authoritative internal audit standards, ethics of internal auditors, techniques of
efficiency and effectiveness audits. PREREQUISITE: ACCT 4240.
ACCT 7310 - Adv Cost Accounting (3)
Budgets, determination of standards, variances and their functions, cost reports,
profit projecting, direct costing, gross profit and breakeven analysis, cost-profit
volume analysis, capital expenditure control, comparative cost analysis. PREREQUISITE:
ACCT 3310 or ACCT 7110.
ACCT 7320 - Controllership (3)
Controllership function; evolution of management accounting; conceptual framework
of management accounting compared and contrasted with financial accounting; functional
tools used by controllers; emphasis on research, and written and oral communication
skills in context of management accounting. PREREQUISITE: ACCT 3310.
ACCT 7412 - Legal/Acctg Aspects Entrep (3)
Prepares students to understand the regulatory framework for establishing a firm,
legal forms of a business such as sole proprietorship, partnership, S corporation,
and LLC; study of federal securities regulations, accounting, auditing, taxes, financial
reporting, and uses of accounting data. The course also covers contract law, cyber
law, copyrights and patents, ethics and social entrepreneurship.
ACCT 7420 - Acct Databases/Systems (3)
Accounting systems analysis and design; advanced system analysis tools; integrating
accounting and computer controls; ACCESS; queries; forms and reports; achieving database
normalization; development of working accounting model; project; lab environment.
PREREQUISITE: ACCT 3110.
ACCT 7510 - Tax Research & Theory (3)
Advanced study of federal taxation with emphasis on tax research methodology and various
theoretical precepts; integration of basic tax knowledge with skillful tax research
to accomplish desired ethical tax objectives. PREREQUISITE: ACCT 6520.
ACCT 7511 - Tax- Partnships/Prtnrs (3)
Tax law organization, operation, and liquidation of partnerships; general overview
of Subchapter K, acquisitions of partnership interests, basis of partner's partnership
interest, taxation of partnership operations, transfers of partnership interests,
partnership distributions, death or retirement of partner, adjustments to basis of
partnership assets. PREREQUISITE: ACCT 7510 or permission of the instructor.
ACCT 7512 - Tax-Corp/Shrhldrs (3)
Tax law: organization, operation, and liquidation of corporations; organization of
corporation under Code Section 351 and related problems; corporation's capital structure;
corporate income tax; corporate elections under Subchapter S; stock redemptions and
partial liquidations; and corporate reorganizations and liquidations. PREREQUISITE:
ACCT 7510 or permission of the instructor.
ACCT 7514 - Estate And Gift Tax (3)
Transfer taxes (gift tax, estate tax, generation-skipping transfer taxes; all taxes
on transfer of property accumulated after imposition of income tax); federal gift
and death taxes with emphasis on tax planning. PREREQUISITE: ACCT 7510 or permission
of the instructor.
ACCT 7518 - Selected Topics/Taxatn (3)
Special tax considerations of individuals, partnership, corporations, estates, trusts,
exempt organizations, and governmental entities. PREREQUISITE: ACCT 7510 or permission
of the instructor.
ACCT 7610 - Acct Issues/Servc Econ (3)
This culminating experience integrates financial, managerial, accounting information
systems, auditing and tax knowledge and skills developed in core courses of the MS
in accounting. PREREQUISITE: 15 hours of graduate-level accounting courses and permission
of either Director of School of Accountancy or accounting masters advisor.
ACCT 7626 - Financial Report/Audit Stand (3)
Theory and practice of financial accounting and reporting for profit and non-profit
entities, including governments; auditing and attestation standards and procedures.
PREREQUISITE: permission of the School of Accountancy.
ACCT 7627 - Regulatory/Business Envrnmnt (3)
Theory and practice of regulatory and business environments; nature and types of common
business structures; technology in business environment; business laws and regulatory
issues; taxation of businesses; individuals and property transactions. PREREQUISITE:
permission of the School of Accountancy.
ACCT 7910 - Problems In Acct (1-3)
Directed independent reading and research projects in an area selected by the student
with the approval of the supervising faculty member and Faculty Director. Proposed
plan of study must be approved prior to enrollment. PREREQUISITE: Permission of the
director. Grades of A-F, or IP will be given.
ACCT 7911 - Intrnshp Accounting (1-6)
Internship in business organization to gain on-the-job experience and to develop writing,
organizational, and applied performance skills. Projects approved and supervised by
area of Accountancy. NOTE: Credit not applicable to accounting master's degrees. PREREQUISITE:
Graduate standing and permission of College Internship Director. Grades of A-F, or
IP will be given.
ACCT 7996 - Thesis (3-6)
Grades of S, U, or IP will be given.
ACCT 8000 - Indep Accounting Research (1-6)
Examination of research issues, opportunities and challenges in accounting as related
to a student?s field of concentration under direction of a faculty member. Proposed
plan of study must be approved prior to enrollment. Grades of A-F, or IP will be given.
ACCT 8610 - Seminar/Audit Research (3)
Examination of analytical, experimental and archival research in auditing relevant
to all types of auditing and assurance services. This course focuses on the development
of research skills related to auditing theory, practice and empirical research methods,
a fundamental understanding and appreciation of the role of theory and anecdotal evidence
in applied work and empirical research in auditing.
ACCT 8621 - Agency and Fin Econ Theory Sem (3)
Examination of theory and empirical research in financial accounting as related to
capital markets and economic consequences. This course focuses on empirical accounting
research, including the investigation of a broad range of research questions, and
uses a variety of empirical research techniques, the role of accounting information
in capital markets, the role of theory and anecdotal evidence in applied work and
empirical research and economic consequences.
ACCT 8710 - Acct Research Sem/Adv Cap Mkts (3)
In-depth study of existing body of accounting literature in various areas of economics-based
empirical research; emphasis on research design and methodology; design and development
of individual research projects; applying various research methods in accounting literature;
and experience in presenting research, refereeing papers, and publishing research
projects.
ACCT 8720 - Acct Research Judgmt/Decision (3)
Examination of research on judgment and decision-making behavior in accounting that
involves the observation of the behavior or beliefs of accountants or users of accounting
information. This course focuses on experimental design, field studies and surveys
as alternative methods for conducting empirical research relevant to real-world problem-solving
activities.
ACCT 8731 - Seminar/Mgmt Accounting (3)
Examination of emerging and cutting-edge management accounting issues. This course
focuses on the theoretical framework and empirical setting of managerial accounting
research as relevant to the decision-making processes of management. Topics covered
in this course include research on the application of knowledge and experience in
accounting and financial reporting, budgeting, decision support, risk assessment and
management, internal control and earnings management.
ACCT 8740 - Introductory Research Seminar (3)
Examination of the nature of accounting research, including theoretical framework,
research questions, hypothesis development and research methodology and testing. Emerging
and cutting-edge accounting research is examined in all areas of financial, managerial,
auditing, tax, systems and international. This course develops research skills in
retrieving data from databases and replicating existing accounting studies.
ACCT 8910 - Problems in Accounting (1-12)
Examination of research issues, opportunities and challenges in accounting as related
to a student's field of concentration under direction of a faculty member. Proposed
plan of study must be approved prior to enrollment. Grades of A-F, or IP will be given.