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ACCTG 199 Accounting for Problem Solving (2, max. 4)
Supplementary lectures, discussions, and problem- solving sessions in introductory accounting. Enrollment priority to EOP students and others by permission. Credit may not be applied to fulfill specific program requirements. Corequisite: ACCTG 215. Credit/no-credit only.

ACCTG 215 Introduction to Accounting and Financial Reporting (5)
Nature and social setting of accounting; uses of accounting information; introduction of basic accounting concepts and procedures; interpretation of financial statements. May not be repeated.

ACCTG 219 Essentials of Accounting (4) RSN
Provides an introduction to basic accounting principles and procedures; use of accounting information to make decisions from the perspective of both external investors and internal managers. Cannot be taken for credit if credit received for ACCTG 225

ACCTG 225 Fundamentals of Managerial Accounting (5)
Covers application of basic costing concepts and tools for planning, control, and strategic decision making. Concentrates on information useful to enterprise managers. May not be repeated. Prerequisite: ACCTG 215 and ECON 200.

ACCTG 275 Accounting and Finance Essentials (3) RSN
Explores the economic foundations of accounting systems. Discusses the short-term and long-term implications of using accounting information to evaluate performance, create budgets, and analyze financial statements. Not open for credit to students pursuing a business degree.

ACCTG 301 Financial Reporting and Analysis I (4)
Introduces general framework for, and principles of, understanding financial reporting decisions. Students learn to apply these general principles to analyzing real world cases. Requires students to think critically about issues involving discretion and judgment. Prerequisite: a minimum grade of 2.0 in ACCTG 225.

ACCTG 311 Information for Decision-Making and Performance Evaluation (4)
How to compile and analyze financial information to make decisions, plan operations, and assess performance. Uses a case-based approach to replicate situations facing managers. May not be repeated. Prerequisite: a minimum grade of 2.0 in ACCTG 225.

ACCTG 320 Accounting Systems and Analytics (4)
Focuses on the analytical mindset and analytical skillset to help students use accounting systems to transform raw accounting data into business insight. Prerequisite: a minimum grade of 2.0 in ACCTG 225; may not be repeated. Offered: AW.

ACCTG 321 Tax Effects of Business Decisions (4)
Introduces income tax structure and basic concepts of U.S. income tax law. Emphasizes practical application of tax law enabling students to understand and apply the concepts of income, deductions, credits, and tax rates of various transactions.

ACCTG 402 Financial Reporting and Analysis II (4)
In-depth analysis of the reporting and valuation of various financial statement accounts. Topics include debt, investments, acquisition and utilization of long-term assets, and leases. May not be repeated. Prerequisite: a minimum grade of 2.0 in ACCTG 301.

ACCTG 403 Financial Reporting and Analysis III (4)
In-depth analysis of the reporting and valuation of various financial statement accounts. Topics include stock-based compensation, accounting for income taxes, pensions, and the statement of cash flows. May not be repeated. Prerequisite: a minimum grade of 2.0 in either ACCTG 302 or ACCTG 402.

ACCTG 411 Auditing Standards and Principles (4)
Intensive introduction to the attest function in society today. The environment, the process, and the report of the public auditor are analyzed. Potential extensions of the attest function are examined. Prerequisite: a minimum grade of 2.0 in ACCTG 301; and a minimum grade of 2.0 in ACCTG 320; may not be repeated.

ACCTG 440 Introduction to Financial Statement Analysis (4)
Uses publicly available information to analyze, interpret, and understand financial information needed to make informed decisions. Focuses on the analysis of public companies performed by external parties, with a particular focus on equity valuation. Learned tools also useful for credit analysis, predicting financial distress, and evaluating managerial performance. Prerequisite: a minimum grade of 2.0 in ACCTG 301; may not be repeated.

ACCTG 450 Business Taxation (4)
Focuses on issues of taxation for corporations, S corporations and partnerships. Includes entity choice and treatment of formation, distributions, allocations and liquidations. May not be repeated. Prerequisite: a minimum grade of 2.0 in ACCTG 321. Offered: WSp.

ACCTG 471 Forensics and Ethical Decision Making in Accounting (4)
Provides a comprehensive introduction to the concepts and techniques of forensic accounting and ethical decision making in accounting. Prerequisite: ACCTG 225; MGMT 200; either QMETH 201, IND E 315, MATH 390/STAT 390, Q SCI 381, PSYCH 315, PSYCH 318, SOC/STAT/CS&SS 221, STAT 220, or STAT 311.

ACCTG 480 Accounting for Not-for-Profit Organizations (4)
Fund and budgetary accounting as applied to public sector organizations, such as governments, foundations, hospitals, and colleges. May not be repeated. Prerequisite: a minimum grade of 2.0 in either ACCTG 302 or ACCTG 402.

ACCTG 485 Advanced Financial Accounting (4)
Accounting for partnerships, accounting for business combinations, parent-subsidiary and branch relationships, foreign exchange. Prerequisite: minimum grade of 2.0 in ACCTG 303; may not be repeated.

ACCTG 490 Special Topics in Accounting (1-6, max. 12)
Special topics of current concern to faculty and students. Offered only when faculty is available and student interest is sufficient. Class is announced in advance of scheduled offerings.

ACCTG 495 Accounting Internship (1-4, max. 8)
One quarter's internship with a certified public accounting firm, industrial organization, or government agency. Prerequisite: ACCTG 301. Credit/no-credit only.

ACCTG 499 Undergraduate Research (1-6, max. 9)
Arranged and supervised by individual members of the faculty.

ACCTG 500 Financial Accounting (4)
Introduction to concepts and procedures underlying determination and presentation of information for financial decisions by investors and other decision makers outside the business enterprise. Study of problems of valuation, income determination, and financial reporting.

ACCTG 501 Managerial Accounting (3)
Study of the generation and the use of accounting information within the firm for purposes of planning and controlling operations. Topics covered include cost concepts, responsibility accounting systems, cost control, and the use of accounting information in short- and long-term management decision problems. Prerequisite: ACCTG 500.

ACCTG 502 Financial Reporting and Analysis (4)
Provides students with an understanding of the numbers side of business. Students will learn how to use financial information in real-life management situations to impact business decisions. Offered: A.

ACCTG 503 Introduction to Accounting for Managers (4)
Provides potential managers with a basic knowledge of financial and managerial accounting. Focuses on the use, not the preparation, of accounting information. Examples presented for a variety of for-profit and nonprofit organizations.

ACCTG 505 Intensive Analysis of Accounting Principles and Practices (26)
Covers the subjects in the required core for undergraduate accounting majors: intermediate accounting, advanced accounting, cost accounting, auditing, and tax accounting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215 and ACCTG 225 or equivalent, or permission of instructor. Offered: S.

ACCTG 506 Intensive Analysis of Accounting Principles and Practices I (8)
First of an intensive three-course program. Emphasizes the practical application of accounting concepts in a business setting. Credits do not count toward MBA degree. Prerequisite: ACCTG 215 and ACCTG 225 (or equivalent), or permission of instructor. Offered: A.

ACCTG 507 Intensive Analysis of Accounting Principles and Practices II (10)
Second of an intensive three-course program. Emphasizes the practical application of accounting concepts in a business setting. Credits do not count toward MBA degree. Prerequisite: ACCTG 506. Offered: W.

ACCTG 508 Intensive Analysis of Accounting Principles and Practices III (8)
Third of an intensive three-course program. Emphasizes the practical application of accounting concepts in a business setting. Credits do not count toward MBA degree. Prerequisite: ACCTG 507. Offered: Sp.

ACCTG 510 Introduction to Financial Statement Analysis (4)
Extension of the core financial accounting material, focusing on the use of financial statements to assess the financial position and prospects of companies. Examines the critical financial reporting issues that influence interpretation of financial statements. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.

ACCTG 511 Advanced Financial Statement Analysis (4)
Covers accounting issues related to firm valuation and use of financial statement information to assess the risks and rewards of various firm strategies. Prerequisite: ACCTG 510 or permission of instructor.

ACCTG 513 Tax Effects of Business Decisions (4)
Importance of tax considerations in making business decisions. Covers regulatory and economic impacts of the U. S. tax system. Prerequisite: either B A 500, ACCTG 500, or permission of instructor.

ACCTG 515 Problems in Managerial and Cost Accounting (4)
Extension of the core management accounting material. Uses cases and discussion to analyze costing techniques, use of accounting data in planning and evaluation of managerial performance, and use of accounting data in short-run and long-run decisions. Prerequisite: either B A 502, ACCTG 501, or permission of instructor.

ACCTG 520 Accounting, Audit and Assurance Regulation (4)
Examines important regulatory issues in accounting, auditing, and assurance. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 521 Advanced Cases in Assurance Services (4)
Advanced case studies for professional accountants focusing on current issues and the use of analytical tools with real-world applications in audit and assurance settings. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 522 Data Analytics for Professional Accountants (4)
Application of data analytics concepts and techniques for professional accountants, with real-world applications in audit, assurance, and advisory settings. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 523 Advanced Financial Statement Analysis (4)
Advanced traditional and data-driven analysis of financial statements from a user perspective with real-world applications for professional accountants. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 524 Individual Taxation (4)
Political, economic, and social forces influencing federal income taxation, role of taxation in personal decisions. Coverage of individual tax matters, including business and investment income, business and personal deductions, property transactions, and tax issues of employees.

ACCTG 525 Business and International Taxation (4)
Issues of taxation for entities other than individuals, including corporations, subchapter S corporations, partnerships, estates, and trusts. Includes corporate distributions, liquidations, and reorganizations. International dimensions of business taxation introduced. Prerequisite: ACCTG 524.

ACCTG 526 Advanced Accounting Codification Research (4)
Advanced research and application of the codification for complex accounting issues for public companies including tax, consolidation, and recent / or announced accounting standard changes. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 527 Communications in Professional Accounting (4)
Development of communications skills for professional accountants, including effective written and oral skills with a focus on real-world settings in audit, assurance, and advisory services. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 528 Advanced Cases in Accounting Advisory (4)
Project-based learning involving real-world applications of contemporary problems in accounting advisory settings using innovative analytical tools and data-driven research techniques. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 529 Business Ethics and Law for Accountants (4)
Explores basic legal and ethical principles underlying the practice of accounting. Special attention devoted to identifying legal and ethical issues as they arise in commercial and professional accounting contexts. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 530 Tax Issues in Property Ownership (4)
Analysis of gain and loss realization, recognition, and characterization of such. Detailed exploration of statutory and case law regarding acquisition, ownership, and disposition of assets. Treatment of capital and ordinary gains and losses. Timing issues regarding deferral transactions and installment reporting are analyzed. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 531 Timing and Periods of Taxation (4)
Analysis of the cash and accrual methods of accounting, choice of taxable period and multi-period transaction analysis. Consideration of statute of limitations and mitigation thereof. Details of passive activity losses. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 532 Data Analytics for Tax Accountants (2)
Introduction to data analytics concepts and techniques for tax accountants. Emphasis on data visualization.

ACCTG 533 Procedural and Policy Issues (4)
Analysis of the procedures of federal taxation: assessment, collection, and refund claims. Detailed exploration of the rules governing the statute of limitations and the mitigation thereof. An introduction to tax policy considerations is given. Tax penalties are explored. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 534 Fundamentals of Corporate Taxation (4)
Detailed analysis of contribution of assets to corporations. Calculation of recognized gains and basic effects of asset contributions. Treatment of income and deduction items of corporate operations. Analysis of distribution of assets to shareholders with respect to their stock. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 535 Advanced Issues in Corporate Taxation (4)
A continuation of ACCTG 534. Fundamentals of moving assets out of and within corporate solution. Basics of corporate reorganizations: acquisitive and divisive. The details of the election to obtain (or avoid) the Section 338 election are explored in detail. Prerequisite: undergraduate accounting concentration or equivalent; ACCTG 534 or permission of instructor.

ACCTG 536 Tax Provisions (4)
Examines the components of corporate income tax provisions. Topics include the current and deferred provision, balance sheet and income statement impacts, rate reconciliations, and audit documentation and standards. Prerequisite: undergraduate accounting concentration or equivalent; and ACCTG 535 or permission of instructor.

ACCTG 537 Income Taxation of Conduits I (4)
Tax consequences to owners and entity from formation, operation, distributions from, and liquidation of partnerships and S corporations. Study of taxable and tax-free formations, nature of "bottom line" income and separately stated items, changes to owners' tax basis, basics of non-liquidating and liquidating distributions. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 538 Income Taxation of Conduits II (4)
A continuation of ACCTG 537. Study of complex issues in partnership and S corporation taxation. Substantial portion involves resolving case studies to improve analytic skills and interrelate partnership and S corporation planning issues. Sections 751(b) and 736 examined in detail. Prerequisite: undergraduate accounting concentration or equivalent; and ACCTG 537 or permission of instructor.

ACCTG 539 Tax Research and Decision Making (4)
Decision-making processes in relation to problems of taxation. Tools of tax analysis and research and the communication of conclusions flowing from professional tax work. Role of the professional accountant in client business transactions and in negotiations with taxing authorities is highlighted and simulated on the basis of actual case histories. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 540 Ethics and Communications for Taxation Professionals (4)
Focuses on ethics and internal communications in accounting settings. Evaluation of the ethics of difficult tax questions and practice communicating explanations and recommendations to colleagues and managers.

ACCTG 541 Communications for Taxation Professionals II (4)
Introduction to the communications forms and to practices of professional accountants and accounting managers. Development of effective written and oral skills employed in accounting presentations, such as audit reports and consultants' reports. Study of results of organizational communications research applicable to accounting firms and/or units within firms. Prerequisite: undergraduate accounting concentration or permission of instructor.

ACCTG 542 Communications for Taxation Professionals III (4)
Development of oral and written skills associated with the tax accountant's role as a client advocate. Develop communication production related to the various stages of a tax case. Prerequisite: ACCTG 541.

ACCTG 543 Income Taxation of Trusts and Estates (3)
Development of fundamental skills regarding income taxation of trusts and estates. Calculation of distributable net income and the distribution deduction for the fiduciary entity. Basic analysis of the throwback rules. Case studies. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 545 State and Local Tax Issues (4)
Focuses on state and local tax issues such as multi-state tax treaties, sales taxes, nexus, taxes on gross receipts, and apportionment. Prerequisite: Undergraduate accounting concentration or equivalent.

ACCTG 547 Estate and Gift Taxation (3)
Development of fundamental knowledge of the unified transfer tax on the transfer of property from one person to another. Calculation of gross estate, adjusted gross estate, and taxable estate. Calculation of gift and estate taxes owing. Discussion of estate planning concepts. Prerequisite: undergraduate accounting concentration or equivalent.

ACCTG 548 Speaker Forum-Tax (3)
Covers topics such as state and local taxation, international taxation, interperiod tax allocation, qualified and nonqualified stock options, the R&D credit, and IRS audit issues presented by practicing professionals in the industry.

ACCTG 549 International Tax Issues (4)
Covers international tax concepts including the foreign tax credit, international tax ownership structures, permanent establishments, income sourcing rules, and international tax treaties.

ACCTG 564 Governmental Accounting (4)
Budgetary and financial accounting/reporting as applied at the state, local, and special-purpose governments; financial accounting and reporting for not-for-profit organizations.

ACCTG 566 Issues in International Accounting (4)
Insights into the conceptual, managerial, professional, and institutional issues of international accounting. Focus on current topics in international accounting and on the cultural, managerial, and governmental forces that shape both internal and external accounting in specific countries.

ACCTG 575 Internship (14)
Professional internship in graduate accounting program. Cannot be taken for credit if ACCTG 577 is taken for credit. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 576 Experiential Learning Project (2)
Written communication describing experiences learned in the MPAcc internship or MPAcc Independent research project. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 577 Independent Research Project (2-8)
Independent research on a topic of contemporary interest to the accounting profession. Cannot be taken for credit if ACCTG 575 is taken for credit. Prerequisite: Enrollment in MPAcc program or by permission of the MPAcc Program Office.

ACCTG 579 Special Topics in Accounting (2/4, max. 12)
Accounting topics of current concern to faculty and students. Offered only when faculty are available and sufficient student interest exists. Seminar content announced in advance of scheduled offering. Prerequisite: permission of instructor.

ACCTG 580 Doctoral Seminar: Introduction to Accounting Research (4)
Examination of research problems and techniques in accounting. Interdisciplinary nature of accounting research emphasized. Work in finance, economics, and psychology used to develop current trends in accounting research. Prerequisite: doctoral student status.

ACCTG 581 Doctoral Seminar in Managerial Accounting (4)
Critical examination of conceptual and practical issues of cost and managerial accounting. Specific topics may change from quarter to quarter, and they include application of behavioral, quantitative, and economic models to managerial accounting problems. Prerequisite: ACCTG 511 or permission of instructor.

ACCTG 582 PhD Research Seminar: Introduction to Selected Research Topics (4)
Introduces first-year and second-year accounting PhD students to the research areas and methodologies of the current account faculty. Research areas include financial, managerial, audit, and tax. Research methodologies include analytical, archival, experiments, and surveys.

ACCTG 596 Doctoral Seminar in Financial Accounting Research (4)
Review and critical analysis of research strategies and methods applied to problems in financial reporting practice and financial accounting standard setting. Prerequisite: doctoral student status and ACCTG 580 or equivalent or permission of graduate office.

ACCTG 597 Doctoral Seminar in Managerial Accounting Research (4)
Critical analysis of current managerial accounting research, both published and unpublished. Prerequisite: doctoral student status and ACCTG 581 or equivalent or permission of graduate office.

ACCTG 599 Doctoral Seminar in Accounting (1, max. 12)
Study and research in advanced topics of accounting. Generally concerned with unpublished areas of research as well as research methodology and philosophy. Conducted by departmental faculty and occasional distinguished visiting faculty. Prerequisite: doctoral student status.

ACCTG 600 Independent Study or Research (*-)