| ACT 6625, 6626, 6627 |
Specialized Study in the Area of Accounting (1-3) |
| Study of problem or problems using research techniques. Selection of the problem must be approved by the student’s adviser, instructor under whom the study is to be made, and the appropriate dean or branch director. The study must contribute to the student’s program. Preparation of a scholarly paper is required and may involve an oral defense. Total credit for any combination of enrollments in these courses may not exceed six semester hours. A specialized study may be substituted for a required course only once in a student’s program. See semester hour limits listed under Course Restrictions in the General Regulations section. |
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| ACT 6691 |
Managerial Accounting (3) |
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A study of sources and classifications of accounting data, classification and behavior of revenues and costs, use of accounting data for profit planning and cost control, and use of accounting data for special analysis. Prerequisite: MBA 5502 or equivalent. |
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| ACT 6692 |
Advanced Accounting Problems (3) |
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A consideration of problems relating to pension plans, long-term leasing arrangements, refunding of bonds payable, stock options, allocation of income taxes, changing price levels, cash flow statements, and other financial accounting topics with emphasis on relevant pronouncements by professional organizations and governmental agencies. |
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| ACT 6694 |
Income Tax Research (3) |
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An advanced study of selected topics in the Internal Revenue Code and Regulations with the emphasis on tax research. The course covers individual, partnership, corporations as well as estate and gift taxes. |
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| ACT 6695 |
Accounting Research and Communication (3) |
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An individual study of specific accounting topics and written and oral communication of the results of the study. |
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| ACT 6696 |
Accounting Information Systems (3) |
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An advanced study of accounting information systems concepts and applications. Case studies will provide the students an opportunity to relate systems concepts to the actual problems encountered in the analysis, design, implementation, and utilization of computer-based information systems. |
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| ACT 6698 |
Advanced Auditing (3) |
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An examination of the AICPA's professional standards and techniques of reviewing and appraising the various functions of an organization with the objective of reporting on the opportunities for improvement and the deficiencies disclosed. Emphasis on the effectiveness of internal control structure and operating procedures. |
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| ACT 6699 |
Contemporary Issues in Accounting (3) |
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A study of the recent growth of accounting theory, as influenced by regulatory agencies, economic conditions, and professional accounting organizations. |
