ACCT - Accounting

Marla Kraut, Dept. Head, Dept. of Accounting (125A J. A. Albertson Bldg. 83844-3161; phone 208/885-7116).

ACCT 200 Seminar

Acct 200 (s) Seminar (cr arr)

ACCT 201 Introduction to Financial Accounting

Acct 201 Introduction to Financial Accounting (3 cr)

Overview of the nature and purpose of general purpose financial statements provided to external decision makers; emphasis on use of financial statement information. May involve evening exams.

ACCT 202 Introduction to Managerial Accounting

Acct 202 Introduction to Managerial Accounting (3)

Intro to cost behavior and managerial use of accounting information for planning, control, and performance evaluation. May involve evening exams.

Prereq: Acct 201

ACCT 203 Workshop

Acct 203 (s) Workshop (cr arr)

ACCT 204 Special Topics

Acct 204 (s) Special Topics (cr arr)

ACCT 299 Directed Study

Acct 299 (s) Directed Study (cr arr).

Individual sections may be graded P/F.

Prereq: Permission

ACCT 305 Accounting Information Systems

Acct 305 Accounting Information Systems (3 cr)

Role of accounting information systems in effective control of organizations; coverage of internal controls, flowcharting, systems analysis and design, implementation and evaluation as they relate to the major systems cycles; revenue, purchases, production, payroll, cash receipts and disbursements. May include evening exams.

Prereq: Acct 201 and Acct 202

ACCT 315 Intermediate Financial Accounting I

Acct 315 Intermediate Financial Accounting I (3 cr)

Preparation of general purpose financial statements for external users based on U.S. generally accepted accounting principles. Emphasis on transactions relating to financing and investing activities. Conceptual framework based instruction includes comparison with alternative treatments used in other countries and under U.S. tax code. May include evening exams.

Prereq: Acct 201 and Acct 202

ACCT 325 Intermediate Financial Accounting II

Acct 325 Intermediate Financial Accounting II (3 cr)

Continuation of Acct 315. Covers more advanced topics in the preparation of general purpose financial statements for external users according to US GAAP. Includes accounting database research. May include evening exams.

Prereq: Acct 315

ACCT 385 Cost and Management Accounting

Acct 385 Cost and Management Accounting (3 cr)

Design and use of cost management systems to support decision making and influence behavior; includes tracing costs to processes, activities, products, and customers; budgeting and responsibility accounting. May require evening exams.

Prereq: Acct 201 and Acct 202

ACCT 400 Seminar

Acct 400 (s) Seminar (cr arr)

ACCT 403 Workshop

Acct 403 (s) Workshop (cr arr)

ACCT 404 Special Topics

Acct 404 (s) Special Topics (cr arr)

ACCT 405 Professional Development

Acct J405/J505 (s) Professional Development (cr arr)

Credit earned in these courses will not be accepted toward graduate degree programs.

Prereq: permission

ACCT 415 Advanced Financial Accounting & Reporting

Acct J415/J515 Advanced Financial Accounting & Reporting (3 cr)

In-depth coverage of selected topics in financial accounting designed to introduce students to applied research in the technical literature and enhance students' ability to interpret and apply accounting standards promulgated by official standard setting entities. May include evening exams. Additional class meetings, projects, and/or assignments required for graduate credit.

Prereq: Acct 325 or Graduate Standing

ACCT 421 Accounting Data Analytics

ACCT J421/J521 Accounting Data Analytics (3 cr)

Role of accounting data analytics in the detection and assessment of fraud in an organizational setting. Topics include: definitions and detection of fraud; the data analysis cycle and data analytic and statistical techniques; and the application of these techniques to a variety of types of fraud.

Prereq: ACCT 315

ACCT 440 Fraud Examination

Acct J440/J550 Fraud Examination (3 cr)

Fraud prevention, detection, investigation, and resolution. May include evening exams. Additional class meetings, projects, and/or assignments required for graduate credit.

Prereq: Acct 201

ACCT 482 Enterprise Accounting

Acct J482/J582 Enterprise Accounting (3 cr)

Carries no credit toward master's degree in accounting. Both business and non-business students will learn the critical role played by financial statements as entrepreneurs try to launch a new business. The trade-offs of various funding sources and their impacts on financial statements are also explored. Content will be presented in an integrated manner, rather than concept by concept, to emphasize the interrelatedness of forecasts and assumptions regarding revenues, costs, and financing on financial statements and thus, the resulting business model. Additional projects and/or assignments required for graduate credit. May involve evening exams.

ACCT 483 Fundamentals of Federal Taxation

Acct 483 Fundamentals of Federal Taxation (3 cr)

Income determination, deductions, accounting methods, sales of property, deferral of tax, taxation of the individual, tax research, with primary emphasis on tax planning; the case method is used. May include evening exams.

Prereq: Acct 201 and Acct 202

ACCT 484 Federal Taxation of Entities

Acct J484/J584 Federal Taxation of Entities (3 cr)

Taxation of corporations and partnerships with emphasis on tax planning, tax research; the case method is used. Additional class meetings, projects, and/or assignments required for graduate credit. May include evening exams.

Prereq: Acct 483

ACCT 486 Contemporary Management Accounting Issues

Acct J486/J586 Contemporary Management Accounting Issues (3 cr)
Synthesis of managerial accounting skills through case analysis, written and oral reports; topics include decision making, divisional performance evaluation, transfer pricing, activity based costing, theory of constraints, and total quality management. Additional class meetings, projects, and/or assignments required for graduate credit. May include evening exams.

Prereq: Acct 385

ACCT 492 Auditing and Controls

Acct 492 Auditing and Controls (3 cr)

Value of the audit, concepts of attestation and relevant reporting, theories of evidence, development of risk analysis approach to auditing, with emphasis on internal and performance auditing; documentation and understanding of internal control structure, environment, system design, procedures and testing. May include evening exams.

Prereq: Acct 305 and 315

ACCT 498 Accounting Internship Program

Acct 498 Accounting Internship Program (1-3 cr, max 3)

Formalized learning experience in an actual work setting. Students work within an accounting related field (accounting, auditing, and taxation) and commit to a minimum of 50 hours of direct supervised work for each semester credit. May include evening exams. This course does not count as an undergraduate accounting elective. Graded P/F.

Prereq: Senior status

ACCT 499 Directed Study

Acct 499 (s) Directed Study (cr arr)

Individual sections may be graded P/F.

Prereq: Permission.

ACCT 500 Master's Research and Thesis

Acct 500 Master's Research and Thesis (1-6 cr, max 6)

ACCT 501 Seminar

Acct 501 (s) Seminar (cr arr)

ACCT 502 Directed Study

Acct 502 (s) Directed Study (cr arr)

Individual sections may be graded P/F.

Prereq: Permission

ACCT 503 Workshop

ACCT 504 Special Topics

Acct 504 (s) Special Topics (cr arr)

ACCT 505 Professional Development

Acct 505 (s) Professional Development (cr arr)

See Acct J405/J505.

ACCT 515 Advanced Financial Accounting & Reporting

Acct J415/J515 Advanced Financial Accounting & Reporting (3 cr)

See Acct J415/J515.

ACCT 521 Accounting Data Analytics

ACCT 521 Accounting Data Analytics (3 cr)

See ACCT J421/J521.

ACCT 530 Accounting for Public Sector Entities

Acct 530 Accounting for Public Sector Entities (3 cr)

Conceptual and procedural issues involving accounting, reporting, and auditing public sector organizations; topics include state and local governmental accounting principles, GASB/FASB jurisdiction over not-for-profit organizations, federal financial and performance auditing standards, and relevant current issues. May include evening exams.

Prereq: Acct 315

ACCT 540 Financial Statement and CSR Reporting Analysis

Acct 540 Financial Statement and CSR Reporting Analysis (3 cr)

Seminar on understanding and analyzing financial statements and corporate social responsibility (CSR) reports, including use of techniques to conduct financial statement analysis, understanding how to assess the quality of reporting information and modify that information to improve its quality, and constructing a valuation for a company.

Prereq: Acct 315

ACCT 550 Fraud Examination

Acct 550 Fraud Examination (3 cr)

See Acct J440/J550.

ACCT 561 Comparative Accounting Theory

Acct 561 Comparative Accounting Theory (3 cr)

Seminar on comparative accounting theory and practice including the role of accounting information in financial markets and the impact of those markets on accounting disclosures; introduction to empirical accounting research, the role of standard setting entities, international harmonization of accounting and auditing standards, globalization of business operations, and fluctuations in currency exchange rates. (Fall only)

Prereq: Acct 315

ACCT 570 Advanced Accounting Systems Analysis and Controls

Acct 570 Advanced Accounting Systems Analysis and Controls (3 cr)

Emphasis on the role of computer and information technology in the development, analysis, and operation of accounting information systems; includes advanced coverage of accounting transaction cycles, accounting systems planning and analysis, accounting system design, accounting systems implementation and operation, and the accounting system internal control structure. May include evening exams. (Fall only)

ACCT 582 Enterprise Accounting

Acct 582 Enterprise Accounting (3 cr)

See Acct J482/J582.

ACCT 584 Federal Taxation of Entities

Acct 584 Federal Taxation of Entities (3 cr)

See Acct J484/J584

ACCT 585 Estate and Elder Planning

Acct 585 Estate and Elder Planning (3 cr)

Gift and estate tax consequences on property transfer during life and at death, tax research, and estate planning, elder planning and personal financial planning. Recommended preparation Acct 484/584. (Spring only)

Prereq: Acct 483

ACCT 586 Contemporary Management Accounting Issues

Acct 586 Contemporary Management Accounting Issues (3 cr)

See Acct J486/J586.

ACCT 590 Advanced Auditing Seminar

Acct 590 Advanced Auditing Seminar (3 cr)

Independent auditor's role, legal responsibilities, and code of conduct; concepts, standards, and methods in audit judgment formulation. (Spring only)

Prereq: Acct 492

ACCT 592 Financial Accounting and Reporting Seminar

Acct 592 Financial Accounting and Reporting Seminar (3 cr)

Accounting for complex modern business transactions including consolidations, partnerships, and financial instruments; students are expected to conduct research in the professional literature and document their findings and conclusions in cases where there may be no authoritative guidance; cases are considered from the perspective of the reporting entity, its auditors, the users of the financial statements and other stakeholders. (Spring only)

Prereq: Acct 415 or Prereq or Coreq: Acct 515

ACCT 595 Practicum in Tutoring

Acct 595 (s) Practicum in Tutoring (1 cr)

Tutorial services performed by advanced students under faculty supervision. A paper discussing the tutoring experience is required.

Prereq: Permission

ACCT 598 Internship

Acct 598 (s) Internship (1-3 cr, max 3)

Career relevant learning experience in actual work setting with professional-level responsibilities. Students work within an accounting related field (accounting, auditing, and taxation) and commit to a minimum of 50 hours of direct supervised work for each semester credit. A paper documenting relevance of work experience and a presentation to undergraduate accounting students may be required.

ACCT 599 Non-thesis Master's Research

Acct 599 (s) Non-thesis Master's Research (1-6 cr, max 6)

May count only 3 cr toward degree. Student works with individual professor to design a research study, collect and analyze data, and prepare written report.

Prereq: At least one course in research methodology and permission.