60 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 203Survey of Accounting3
This course provides an introduction to financial and managerial accounting. Financial accounting is explored from the perspective of those who prepare and use financial information, covering topics such as recording financial transactions, preparing financial statements, understanding cash management, and internal controls. Managerial accounting topics include cost behaviors, breakeven analysis, manufacturing activities, and short-term decision-making. This course prepares students for the next course in the sequence, ACCT 303.Offered by Accounting. Limited to two attempts. Equivalent to ACCT 204.Recommended Prerequisite: ECON 103Registration Restrictions: Students with the terminated from BC major attribute may not enroll.
Introduction to financial and managerial accounting. Financial accounting from viewpoint of those who prepare & use financial information. Financial accounting topics include recording financial transaction, creating financial statements, the study of cash and internal controls. Managerial accounting topics include introduction to job order costing, breakeven analysis.Offered by Accounting. Limited to two attempts. Equivalent to ACCT 203.Recommended Prerequisite: Cum GPA of 3.5 or higher and ECON 103Registration Restrictions: Enrollment limited to students with the Honors College (Business)., Honors College (STEM). or Honors College. attributes.
Students will examine how economic transactions are measured and recorded in financial statements using generally accepted accounting principles to help users of accounting information to make financing, operating, and investing decisions for businesses. Students will also learn how the tax system impacts business decision making, how managers could use managerial accounting information to make operating and compensation decisions, and understand the importance of internal and external audits to business and capital markets. Notes: Students cannot receive credit for ACCT 301 and ACCT 303/ACCT 330. Costello College of Business students will not be permitted to make more than three attempts to achieve a C or higher in ACCT 303. The third attempt requires academic advisor approval. Those who do not successfully complete this course within three attempts will be terminated from their concentration and will not be eligible to receive a degree from the Costello College of Business.Offered by Accounting. Limited to two attempts.Recommended Prerequisite: BUS 103 and BUS 200 are strongly recommended.Registration Restrictions: Required Prerequisites: (ACCT 203C, U203, 203XS, 204C or U204) and (BUS 210C, U210 or 210XS) and (MATH 108C, U108, 108XS, 113C, U113, 113XS, 114C, U114, 114XS, HNRT 225C, 225XS or U225).C Requires minimum grade of C.XS Requires minimum grade of XS.
Develops skills in identifying business processes, transforming data into useful information, and making managerial decisions. Designed for students in all areas of management, especially those whose career aims include cost management. Topics include analyzing and managing costs, developing cost systems that facilitate decision making, identifying opportunities for improving business process, creating financial and operating budgets for planning and control, and developing measures to assess performance. A third attempt requires Costello College of Business academic advisor approval.Offered by Accounting. Limited to two attempts.Recommended Prerequisite: Degree status.Registration Restrictions: Required Prerequisites: (ACCT 303C, L303, 303XS, 301C, L301, 330C, L330 or 330XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
This is an elective course in the Financial Planning and Wealth Management concentration which reviews, defines and helps student evaluate personal financial decision. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: ((ACCT 203C, U203, 203XS, 204C or U204) and (BUS 210C, 210XS or U210) and (MATH 108C, U108, 108XS, 113C, U113, 113XS, 114C, U114, 114XS, HNRT 225C, 225XS or U225)).C Requires minimum grade of C.XS Requires minimum grade of XS.
This is the first of the two-course financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements, including preparing financial statements to reflect financing, operating, and investing decisions of the firm and using financial statement information to make financing, operating and investing decisions for the firm. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 303C, L303, 303XS, 330C, L330, 330XS, 301C or L301).C Requires minimum grade of C.XS Requires minimum grade of XS.
This is the second of the two-course financial accounting sequence that examines financial accounting from the viewpoint of preparers and users of financial statements, including preparing financial statements to reflect financing, operating, and investing decisions of the firm and using financial statement information to make financing, operating and investing decisions for the firm. Continuation of ACCT 331. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: ((ACCT 331C or 331XS) and (FNAN 301C, L301, 303C, L303 or 303XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.
Introduction to fundamental topics in taxation using a business-entities approach. Specific topics include gross income, deductions, losses, and property transactions. The course emphasizes the identification of planning and compliance issues and the application of tax law to resolve those issues. Both tax and non-tax factors affecting decision making are considered. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: ((ACCT 301C or L301) or (ACCT 303C, L303 or 303XS) or (ACCT 330C, L330 or 330XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.
This course demonstrates how firms collect, store, and process financial and non-financial data into information used for decision-making within modern accounting information systems. The course focuses on (1) the data processing cycle and how relational databases are constructed to capture the data flowing through key business processes, (2) the importance of analytics and visualization in transforming transactional data into information useful for decision making, and (3) the role of internal controls in mitigating risks in relation to the above activities. Students are also introduced to the implications of cybersecurity and emerging technologies (e.g., blockchain, artificial intelligence, etc.) within the field of accounting. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: ((ACCT 301C, L301, 303C, L303, 303XS, 330C, L330 or 330XS) and (MIS 301C, L301, 303C, L303 or 303XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.
International Accounting is study of entity reported as multinational company or entity whose reporting obligations to stakeholders are located in a different country. Course focuses on effects of financial reporting, managerial planning and control, international taxation, and international financial statement analysis on multinational reporting entity, and as the convergence of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 301C, 303C, 330C, 303XS, 330XS, L301, L303 or L330).C Requires minimum grade of C.XS Requires minimum grade of XS.
Detailed overview of financial statement analysis by users of financial statements. Students learn about common features of mandatory and voluntary accounting disclosures, behaviors and interactions among different users of financial statement information. Primary focus is analysis of financial statement information in body of financial statements and footnotes, and implications of those disclosures for firm valuation, fraud prediction, taxation, and governance. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 301C, L301, 303C, 303XS, L303, 330C, 330XS or L330).C Requires minimum grade of C.XS Requires minimum grade of XS.
ACCT 390Introduction to Financial Planning and Wealth Management3
This course provides an introduction to the financial planning process for students interested in a career in financial planning and wealth management. Course topics include education, insurance, and retirement planning. The course also will cover professional responsibilities and regulations governing the financial services industry. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts. Equivalent to FNAN 390.Registration Restrictions: Required Prerequisites: (FNAN 303B- or L303) and ((ACCT 303C or L303) or (ACCT 330C, 330XS or L330)).B- Requires minimum grade of B-.C Requires minimum grade of C.XS Requires minimum grade of XS.
This course provides a detailed look at tax issues that investors and businesses face. In addition, the class will focus on risk management strategies from the perspective of the business and individual and a detailed look at insurance and insurance products in full detail. The course also will cover professional responsibilities and regulations governing the financial services industry.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: ((FNAN 303B-, 301B- or L303) and (ACCT 303C, 330C, 301C, L303, L330 or L301)).B- Requires minimum grade of B-.C Requires minimum grade of C.
Managerial uses of accounting information in planning, controlling, motivating, and decision making. Emphasizes quantitative and behavioral aspects of managerial accounting. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 311C or 311XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Focuses on advanced topics in financial accounting. Students study accounting business combinations, preparation of consolidated financial statements, accounting for foreign currency transactions, translation and remeasurement of foreign currency financial statements, partnership accounting, interim and segment reporting, and Securities and Exchange Commission reporting issues. International Financial Reporting Standards (IFRS) are discussed. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 332C or 332XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Students will learn to plan efficient and effective wealth transfers to meet clients’ goals. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 351C or 351XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Federal taxation of corporations, partnerships, fiduciaries, and gratuitous transfers. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 351C or 351XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Introduction to audit and other assurance services' objectives, theory, and practices. Focuses on developing skills for interpreting business strategies and identifying related business risks, describing internal control solutions to those risks, identifying evidential sources, providing assurance about those risks and controls, and designing strategies to provide assurance services about the reliability of business information. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Mason Core: Mason Core, Writing Intensive in MajorRegistration Restrictions: Required Prerequisites: ((ACCT 331C or 331XS) and (ACCT 361C or 361XS)).C Requires minimum grade of C.XS Requires minimum grade of XS.
An in-depth study and analysis of contemporary developments and topics of interest in accounting. Enrollment in this course is limited and competitive. Notes: The topics and format will vary. Enrollment in this course is limited and competitive. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Specialized Designation: Mason Impact.Recommended Prerequisite: Accounting major, senior standing, permission of instructor.Registration Restrictions: Students with a class of Freshman or Sophomore may not enroll.
Introduction to accounting for nonbusiness organizations. Emphasizes accounting issues unique to these entities, including non-exchange transactions and lack of ownership interest. Includes accounting and reporting for state and local governments, charitable organizations, and the federal government. A third attempt will require academic advisor approval.Offered by Accounting. Limited to two attempts.Registration Restrictions: Required Prerequisites: (ACCT 331C or 331XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Advanced study of accounting concepts and selected topics. A third attempt will require academic advisor approval.Offered by Accounting. May be repeated within the degree for a maximum 6 credits.Registration Restrictions: Required Prerequisites: (ACCT 331C or 331XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
credits
Type
course
Repeatable
May be repeated within the degree for a maximum 6 credits.
Opportunity to gain practical, professional experience in conjunction with academic development. An internship is an important part of academic and career preparation. May be used as elective credit, but may not be repeated. Notes: No more than 6 credits of Costello College of Business internship coursework (BUS 492 or ACCT 492) can be applied towards a student's 120 (BU) degree applicable credits. Students must receive departmental approval in order to register for this course; please contact the Costello College of Business Office of Career Services for internal eligibility requirements.Offered by Accounting. May be repeated within the degree for a maximum 6 credits.Recommended Prerequisite: 75 credit hoursRegistration Restrictions: Required Prerequisites: (ACCT 330B-, 330XS or L330) or (ACCT 303B-, 303XS or L303).B- Requires minimum grade of B-.XS Requires minimum grade of XS.
Subject
ACCT
Credits (min)
75
Credits (max)
75
Credit unit
credit
Type
course
Repeatable
May be repeated within the degree for a maximum 6 credits.
ACCT 493Financial Planning and Wealth Management Capstone3
Financial planners need unique skills and knowledge to successfully serve clients. Students will learn the cognition and decision-making of clients and planners, the techniques to facilitate effective counsel, and the planners' professional responsibilities including those of the CFP(c) Board. Students will apply their knowledge through a collaboration with an employer or a financial planning clinic in which they will create a financial plan for an actual client. A third attempt will require academic advisor approval.Offered by Accounting. May be repeated within the degree for a maximum 6 credits. Equivalent to FNAN 493.Mason Core: Mason Core, Writing Intensive in MajorRecommended Corequisite: FNAN 411Registration Restrictions: Required Prerequisites: ((ACCT 390C, FNAN 390XS or 390C) and ((FNAN 311C or 311XS) and (ACCT 351C or 351XS))).C Requires minimum grade of C.XS Requires minimum grade of XS.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
credits
Type
course
Repeatable
May be repeated within the degree for a maximum 6 credits.
Research and analysis of selected problems or topics in accounting. Notes: Must be arranged with an instructor, and students must receive written approval from the associate dean for undergraduate programs before registration. Written report required. May be repeated if topics vary.Offered by Accounting. May be repeated within the term for a maximum 6 credits.Specialized Designation: Topic VariesRecommended Prerequisite: 9 hours in upper-level accounting courses.Registration Restrictions: Students with a class of Freshman or Sophomore may not enroll.
This course will provide students with an understanding of the principles of financial and managerial accounting. Students will gain knowledge and skills needed to prepare the accounting information for external and internal users. Topics include: transactions analysis, the accounting cycle, financial statement analysis, revenue recognition and cost measurement, job costs accounting, analyzing cost-volume-profit relationships, standard costs and variances.Offered by Accounting. May not be repeated for credit.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Students learn to analyze business transactions, record these events in the accounting system, and use this information to prepare GAAP financial statements for a corporation (the income statement, balance sheet, and statement of cash flows). GAAP Financial statements provide useful information for external capital providers: creditors (e.g., banks) and investors (stockholders). These statements report the operating, investing, and financing activities of a business and help external users make rational lending and investment decisions. This course examines business transactions affecting the balance sheet asset section and the related income statement revenues and expenses. All topics covered in this course are regularly tested on the Uniform CPA Exam (FAR section).Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: ACCT 301 or BMGT 613, or equivalent with grade of B- or higher or permission of program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus, Non-Degree or Senior Plus.
Students learn to analyze business transactions, record these events in the accounting system, and use this information to prepare GAAP financial statements for a corporation (the income statement, balance sheet, and statement of cash flows). GAAP Financial statements provide useful information for external capital providers: creditors (e.g., banks) and investors (stockholders). These statements report the operating, investing, and financing activities of a business and help external users make rational lending and investment decisions. Following on Acct 531, this course examines business transactions affecting the balance sheet liability and stockholders’ equity sections and the related income statement revenues and expenses. We also learn to prepare the statement of cash flows and to report accounting changes. All topics covered in this course are regularly tested on the Uniform CPA Exam (FAR section).Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: ACCT 331, ACCT 531, or equivalent and FNAN 301, BMGT 643 or equivalent, both with a grade of B- or higher or permission of program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus, Non-Degree or Senior Plus.
ACCT 551Foundations of Taxation of Business Entities3
The objective of this course is to build a sound conceptual and technical foundation for the study of federal income taxation that provides students with the tools necessary to stay current with the ever-changing tax law. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Permission of program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus, Non-Degree or Senior Plus.
The course focuses on planning, performing and reporting on an audit of financial statements conducted in accordance with U.S. generally accepted auditing standards (U.S. GAAS). It also introduces the public accounting profession and the services CPAs provide. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: ACCT 331 or ACCT 531 with a B- or better or permission of MSA Program Director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus, Non-Degree or Senior Plus.
Examines the firm's planning and control decisions that require a more sophisticated approach than the rule-of-thumb procedures advocated for traditional cost accounting problems. Students will work with real-world issues and problems and apply the appropriate analytical model to develop relevant management accounting treatments. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 311 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
ACCT 621GovCon Acquisition Regulations and Reporting3
This course will provide students with an understanding on the regulation governing government agency procurement contracts. Students will gain knowledge about various acquisition regulations and requirements applicable to government contracts.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
This course will provide students with an understanding of the rules for government-wide procurement that have been designed to achieve uniformity and consistency in the cost accounting practices governing measurement, assignment, and allocation of costs to governments contracts. Students will learn project management techniques including budgeting, revenue recognition and cost allocations.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.Registration Restrictions: Required Prerequisite: ACCT 621B-.B- Requires minimum grade of B-.
This course will provide students an understanding of web-based software and technology solutions used by businesses to manage project based contracts. Students will learn how to navigate various stand-alone or cloud based platforms like resource management, budgeting, timesheets billing, CRM, analytics and project accounting.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.Registration Restrictions: Required Prerequisite: ACCT 623B-.B- Requires minimum grade of B-.
This course will provide students with an understanding of the audit and assurance requirements for government contracts.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Enrollment in Graduate Certificate in Accounting for Government Contracts or permission of the program director.Registration Restrictions: Required Prerequisite: ACCT 624B-.B- Requires minimum grade of B-.
This course covers advanced topics in financial accounting like business combinations and preparation of consolidated financial statements. Students are also introduced to specialized accounting issues related to partnerships and segment reporting. Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisites: (ACCT 332C or 332XS).C Requires minimum grade of C.XS Requires minimum grade of XS.
Students will gain knowledge and skills used in the interpretation of complex corporate financial accounting issues and in the preparation of complex financial statements. Topics include acquisitions, consolidations, derivatives, segment reporting, partnerships, and SEC reporting. Students also will learn to conduct research using the FASB Accounting Standards Codification to resolve ambiguous reporting issues. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 332 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Introduces strategies and techniques for fraud prevention and detection. Focuses on financial fraud such as bribery, contract rigging and kickbacks, embezzlement, fraudulent financial reporting, payroll fraud, and misappropriation of inventory and other assets. Several real-life cases and examples will be used to illustrate how to detect and prevent fraud. Offered by Accounting. May not be repeated for credit. Equivalent to GBUS 744, MBA 744.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 303 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Students will learn to plan efficient and effective wealth transfers to meet clients' goals. Topics include transfers of property outright or with trusts, wills, and powers of appointment; use of the marital deduction; valuation of assets; and buy-sell agreements. Students will learn differences in planning for citizens and non-citizen as well as traditional and non-traditional families.Offered by Accounting. May not be repeated for credit.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Examines the application of the federal income tax law to C-corporations, S-corporations, and partnerships. Topics will include the formation, operations, and dissolutions of such entities. Students will read and apply primary tax authorities to client fact patterns and engage in significant professional research and writing. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 351 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
This course provides an advanced study of how accounting analytics and emerging artificial intelligence technologies are used to solve business problems. Emphasis is placed on developing an analytics mindset and applying techniques to extract, transform, analyze, and visualize accounting data to support informed decision-making. These techniques are implemented using contemporary platforms commonly used in accounting practice (e.g., Microsoft Excel, Alteryx, Tableau, and Python). Use cases for generative and agentic AI platforms are also introduced. Offered by Accounting. May not be repeated for credit.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 361 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
This course extends ACCT 661: Advanced Accounting Analytics I by advancing students’ ability to apply data science and artificial intelligence (AI) models in accounting contexts. In addition to reinforcing an analytics mindset, it emphasizes the design and evaluation of machine learning, deep learning, and natural language processing models for analyzing complex accounting data using contemporary programming languages (e.g., Python). By leveraging contemporary visualization platforms (e.g., Tableau), students will learn to communicate the outputs of advanced AI frameworks and their strategic impact on the accounting profession.Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisites: (ACCT 661C, 661XS or 661XP).C Requires minimum grade of C.XS Requires minimum grade of XS.XP Requires minimum grade of XP.
International Accounting is study of entity reported as multinational company or entity whose reporting obligations to stakeholders are located in a different country. Course focuses on effects of financial reporting, managerial planning and control, international taxation, and international financial statement analysis on multinational reporting entity, and as the convergence of U.S. Generally Accepted Accounting Principles and International Financial Reporting Standards.Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisites: BUS 200C, ACCT 303C, 330C, FNAN 303C, BUS 200XS, ACCT 303XS, 330XS or FNAN 303XS.C Requires minimum grade of C.XS Requires minimum grade of XS.
Accounting and Reporting for non-business organizations. Emphasizes accounting issues unique to these entities, including non-exchange transactions and lack of ownership interest. Includes accounting and reporting for state and local governments, nongovernment organizations, and the federal government. Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For BAM students: ACCT 331 For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
This course provides an advanced examination of the design, governance, and control of accounting information systems used to collect, store, process, and report financial and nonfinancial data. Emphasis is placed on enterprise systems, the risks inherent in technology-enabled environments, and the internal control structures designed to ensure information reliability, security, and integrity. Data governance and cybersecurity concepts are also introduced, along with an overview of IT audit principles and third-party assurance reporting, including System and Organization Control (SOC) engagements.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: For current MSA students: admission to the MSA program For other graduate students: permission of MSA DirectorRegistration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus, Non-Degree or Senior Plus.
This course provides a framework for approaching, successfully completing, and reflecting upon a professional field experience in accounting. The course is designed for students who will complete semester long internship in the field of accounting either in public accounting or in industry. Offered by Accounting. May be repeated within the degree for a maximum 3 credits.Recommended Prerequisite: Permission of MSA Program Director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Repeatable
May be repeated within the degree for a maximum 3 credits.
Approval by faculty member and program director required prior to registration. Studies specialized topics in business not otherwise available in the curriculum. Offered by Accounting. May be repeated within the degree for a maximum 3 credits.Recommended Prerequisite: Admission to the MSA program or permission of the program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Repeatable
May be repeated within the degree for a maximum 3 credits.
Sections established as necessary to focus on various topical issues that emerge in practice of accounting. Offered by Accounting. May be repeated within the term for a maximum 6 credits.Specialized Designation: Topic VariesRecommended Prerequisite: Admission to the MSA program or permission of the program director.Registration Restrictions: Enrollment limited to students with a class of Advanced to Candidacy, Graduate, Junior Plus or Senior Plus.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
credits
Type
course
Repeatable
May be repeated within the term for a maximum 6 credits.
Provides hands-on-experience in financial statement analysis and valuation. Takes an accounting-based valuation perspective and offers a comprehensive framework for analyzing financial statements consisting of (a) Business Strategy, (b) Accounting Analysis, (c) Financial Analysis, and (d) Prospective Analysis and Valuation. Offered by Accounting. May not be repeated for credit. Equivalent to MBA 701.Recommended Prerequisite: Admission to the MSA program or permission of instructor. Grade of B or better in MBA 613.Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting or Forensic Accounting.
This course addresses tax professional responsibilities, ethics, tax research, tax penalties, practice before the IRS, tax policy, and other issues.Offered by Accounting. May not be repeated for credit.Recommended Corequisite: ACCT 651Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting or Taxation.
This course addresses concepts and principles of federal income taxation as they relate to partnerships and their partners. Emphasis is on researching specific fact situations to identify and apply appropriate law. Topics covered include the formation, basis, distributions, and terminations of partnerships, Limited Liability Corporations (LLCs), and Limited Liability Partnerships (LLPs).Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisite: ACCT 651C.C Requires minimum grade of C.
Provides a framework for making managerial decisions in a global tax environment. Examines business decisions such as location of facilities, employee compensation, mergers and acquisitions, capital and asset structure, and business form. Focuses on tax planning concepts and the effect of taxes on business decisions. Offered by Accounting. May not be repeated for credit. Equivalent to MBA 708.Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting or Taxation.
This course provides selective analysis of current tax topics addressing important issues in contemporary tax practice. The course will cover two or three major topics.Offered by Accounting. May not be repeated for credit.Specialized Designation: Topic VariesRegistration Restrictions: Required Prerequisite: ACCT 651C.C Requires minimum grade of C.
Provides an overview of US legal system including law-making process, structure of court system, and how frauds are brought to trial, prosecuted and resolved. Explores common fraud statutes used to penalize wrongdoers. Course will examine evidentiary rules including types of evidence, hearsay, impeachment and privileges. Highlight the legal requirements for serving as an expert witness and testifying in court. Offered by Accounting. May not be repeated for credit.Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting or Forensic Accounting.
Course will cover advanced topics in forensic accounting. The focus will be on contemporary issues in fraud. Examples of topics include litigation support, money laundering, consumer fraud, bankruptcy, divorce and tax fraud, fraud in e-commerce, insurance fraud and mortgage fraud. The course will provide a comprehensive look at fraud investigation. Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisites: ACCT 636C, 636XS, 636XP, MBA 744C, 744XS or 744XP.C Requires minimum grade of C.XS Requires minimum grade of XS.XP Requires minimum grade of XP.
Focuses on developing understanding of corporate governance issues and ethical decision making. Topics include examination of internal and external international governance issues, and ethical analysis in current business environment. Offered by Accounting. May not be repeated for credit. Equivalent to MBA 742.Recommended Prerequisite: Permission of program director if not already admitted to MSA or MBA program.Registration Restrictions: Enrollment is limited to students with a major in Accounting, Forensic Accounting or Government Accounting.
This course prepares students for a technology-driven audit and assurance environment. It explores how data analytics and artificial intelligence are applied across diverse audit and assurance contexts to enhance efficiency, risk assessment, and evidence evaluation. Students examine the integration of advanced technologies into financial statement audits, internal audit, IT audit, and advisory services, and assess their implications for professional judgment and audit quality. The course also considers emerging technological, regulatory, and market developments that are reshaping the audit and assurance profession.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: ACCT 665Registration Restrictions: Required Prerequisite: ACCT 661B-.B- Requires minimum grade of B-.
Designed to give graduate students the opportunity to learn about accounting and reporting issues facing government accounting professionals. The course discusses the differences between the federal sector and other sectors, and the integral use of budgetary accounting versus the more traditional financial accounting. Students will learn about federal reporting at both the agency and government-wide level, be introduced to innovative reporting practices in the federal government and will build critical writing and reporting skills.Offered by Accounting. May not be repeated for credit.Registration Restrictions: Required Prerequisites: ACCT 672C, 672XS, 672XP, 472C or 472XS.C Requires minimum grade of C.XS Requires minimum grade of XS.XP Requires minimum grade of XP.
This course prepares students to be strategic leaders in tax administration and policy. It focuses on applied data analytics and emerging technologies to address tax strategy, risk analysis, and transfer pricing. Students will explore the use of artificial intelligence and automation while critically examining data ethics to ensure equity and fairness in tax systems. The curriculum also covers the impact of blockchain, digital currencies, and information assets on the modern tax function, equipping students with the quantitative skills and ethical framework needed for an evolving professional landscape.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: ACCT 665Registration Restrictions: Required Prerequisite: ACCT 661B-.B- Requires minimum grade of B-.
Examines the activities of accounting firms competing in the global business environment. Students will observe these activities in residency and study the decision-making processes of international accounting firms to develop an understanding of the regulatory environment of global accounting.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Admission to the MSA program or permission of the program director.Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting.
Research and analysis of selected problems or topics in accounting not otherwise available in curriculum. Notes: Approval of faculty member and program director required.Offered by Accounting. May not be repeated for credit.Recommended Prerequisite: Permission of Program Director.Registration Restrictions: Enrollment is limited to students with a major, minor, or concentration in Accounting.
