Exploration of a topic (to be determined) not covered by the standard curriculum but of interest to faculty and students in a particular semester.

Accounting concepts and standards. Topics include: accounting cycle; income determination; financial statements; measurement and valuation of assets including cash, investments, receivables, inventory, property, plant, and equipment, and intangibles. Additional work required of graduate students.

Accounting concepts and standards. Topics include: accounting cycle, financial reporting, financial statement analysis, cash flows, income tax allocation, measurement and valuation of liabilities; equity, leases, and pensions. Additional work required of graduate students.

Comparison of the traditional absorption costing systems and the emerging activity-based costing systems with respect to their usefulness for managerial decisions

In-depth examination of costing products and services, and using cost information in planning and control decisions. Pricing, budgeting, standards, strategic cost systems, just-in-time/backflushing costing, and activity-based costing. Additional work required of graduate students. Junior standing or graduate status.

Provide an understanding of the use of technology and internal controls to create, process, store, secure, analyze, and report information. Explore database design, business process modeling, and XBRL. Audit and manage accounting information systems.  Additional work required of graduate students.

Accounting analytics including Benford's Law, current and prior period data, anomaly detection, correlation and time series detection, risk assessment and risk scoring, and purchasing card transaction fraud.

Participation in a discipline or subject related experience. Student must be evaluated by written or oral reports or an examination. Permission in advance with the consent of the department chairperson, instructor, and dean. Limited to those in good academic standing.

The implications of differences in international financial reporting practices for financial analysis and decision making. Foreign currency translation, mergers and acquisitions, transfer pricing, taxation, derivatives, and risk management.

This course equips learners with an understanding of Environmental, Social, and Governance (ESG) reporting principles, underlying major frameworks, and standards. Teaches practical skills needed to compile, interpret, and present ESG metrics and narratives. Additional work required of graduate students.

Tax planning and taxation of business transactions, such as basis, gains, losses, nontaxable exchanges, depreciation, amortization, other business deductions, and tax credits. Research and communication skills. Extra work required of graduate students.

Application of innovative accounting technology in value-based accountancy processes: financial reporting, audit, and tax. Includes interaction with experienced practitioners in accounting advisory or consulting. Additional work required for graduate students.

Exploration of a problem, or problems, in depth. Individual independent study upon a plan submitted by the student. Admission by consent of supervising instructor(s) and the department.

The course introduces the tools for effective analysis of financial statements. Students will analyze financial statements in the context of equity valuation for the purpose of making well-informed investment decisions.  Additional work required of graduate students.

Audit practice and reporting on financial statements. Audit standards, the demand for auditing, and regulatory, legal, and ethical influences on auditors. Audit objectives, evidence, control environment, and risk assessments. Case studies and problems. Extra work required of graduate students.

Contemporary cost accounting systems in relation to strategic decisions and control of various economic organizations. Emphasizing activity-based costing, activity-based management, and integrated cost systems.

This course covers how the ancients developed concepts of private property and tax, adjudicated disputes, and developed concepts that influence the law today. Development of legal theory assists in understanding practical applications of the law.

Seminar discussion of advanced auditing research and cases. Topics include the market for assurance services, auditor decision making, audit risk, and information systems auditing.

Accounting and reporting for business combinations, foreign currency transactions, derivatives, and governmental entities. Extra work required of graduate students.

Incorporating tax costs and benefits into business planning and decision-making. Highlights the problems of entrepreneurs, transfers of businesses, financial reporting affects, business lifecycle and entity choice, and international operations.

Nature of occupational fraud and abuse in organizations. How and why occupational fraud is committed, detected and deterred; how to proceed if fraud is suspected. Emphasis on asset misappropriation schemes, corruption, and financial statement fraud. Additional work required of graduate students.

Issues concerning the taxation of international transactions; various complex issues in partnership and corporate tax planning; issues with joint ventures and consolidated returns filed in the U.S. Permission of instructor required if prerequisite not met.

Federal taxation of the formation, operation, liquidation, and reorganization of partnerships, subchapter C, subchapter S, and limited liability corporations. Federal taxation of partners and shareholders. Extra work required of graduate students.

Role of financial management systems in nonprofit organizations such as hospitals, education, government and social programs. System cost analysis, budgeting analysis, impact of people on budgets, cost effectiveness analysis, and developing social accounting systems.

Exploration of a topic (to be determined) not covered by the standard curriculum but of interest to faculty and students in a particular semester.

Exploration of a problem, or problems, in depth. Individual independent study upon a plan submitted by the student. Admission by consent of supervising instructor(s) and the department.