Department of Accounting
(Wilson College of Business)
The Department of Accounting offers the following programs:
Undergraduate note: Students majoring in Accounting must satisfy the Wilson College of Business admission requirements before they can officially declare their major. A copy of the Admission and Graduation Policy may be obtained from the Office for Professional Distinction in the Wilson College of Business or at https://business.uni.edu/students/advising/uni-college-business-policies. Prior to completion of the admission requirements, students may sign an intent to major in Accounting and be classified as a prospective (pre)major. Pre-Accounting majors may enroll in lower division (below 3000-level) business courses only. Enrollment in upper division (3000/4000-level) business courses requires satisfactory completion of the Wilson College of Business admission requirements and any course prerequisites.
Accounting majors may declare a double major, and/or major and minor within the Wilson College of Business subject to regulations imposed by those Wilson College of Business departments affected. Accounting majors minoring within the Wilson College of Business must select minors designated for business majors.
All students majoring in business must complete 50% of their major coursework in the Wilson College of Business at UNI. Major coursework would include any undergraduate, credit-bearing, graded course taught in the Wilson College of Business at UNI. Business courses taken at UNI as credit/no credit do not qualify. A minimum of 10 credits must be upper division (3000-4000 level courses). All upper-level (3000-4000) Accounting major-specific courses must be taken at UNI unless approved by the Accounting Department. A student must earn a 2.20 cumulative grade point average at UNI and earn an overall 2.20 grade point average in ACCT xxxx, MKTG xxxx, MGMT xxxx, FIN xxxx, and ECON xxxx courses taken at UNI, and earn a grade of C- or better in the following courses:
| ACCT 3120 | Intermediate Accounting I | 3 |
| ACCT 3122 | Intermediate Accounting II | 3 |
| ACCT 3130 | Cost Accounting | 3 |
| ACCT 3140 | Accounting Information Systems | 3 |
| ACCT 4150 | Income Tax | 3 |
| ACCT 4160 | Auditing | 3 |
Students who want to write the Uniform CPA Examination in Iowa should secure current requirements from the Iowa Accountancy Examining Board in order to plan their program of study so that all requirements are met. Students who want to write the Uniform CPA Examination in other states should secure the same information from the applicable state board of accountancy.
Students may repeat Accounting courses with the exception that subsequent to successfully completing a 100/3000/4000-level Accounting course, they may not repeat Principles of Financial Accounting (ACCT 2120) or Principles of Managerial Accounting (ACCT 2130).
The Wilson College of Business limits the number of courses that can be counted towards major specific requirements across the College. The College will allow students to double count one major specific course between majors, with the following exceptions. These exceptions include major combinations which allow two double-counted courses:
- MIS/Business Analytics
- Real Estate/Finance: Financial Management or Investments
- Business Analytics/Economics: Business Economics
This guideline is not applicable to the business core. There are no limitations to the number of courses that can be double-counted towards minors and/or certificates within the College.
The Accounting Department may impose additional admission requirements for students wishing to declare a minor or a second Wilson College of Business major. Eligibility to declare a minor or a second Wilson College of Business major is based on competitive GPA and space availability. Students may obtain a copy of these requirements from the Office of Professional Distinction (CBB 5) in the Wilson College of Business.
Bachelor of Arts Degree Programs
Accounting Major
The Accounting major requires a minimum of 120 total hours to graduate. This total includes UNIFI/General Education requirements and the following specified major requirements, plus electives to complete the minimum of 120 hours.
| Business Core | ||
| Business Administration, Interdepartmental: | ||
| BUSINESS 1000 | Introductory Seminar for Business Professionals | 0 |
| BUSINESS 2000 | Business Professionals in Training | 0 |
| Accounting: | ||
| ACCT 2120 | Principles of Financial Accounting | 3 |
| ACCT 2130 | Principles of Managerial Accounting | 3 |
| Marketing: | ||
| MKTG 2110 | Principles of Marketing | 3 |
| Management: | ||
| MGMT 2080 | Introduction to Information Systems | 3 |
| MGMT 3100 | Legal and Social Environment of Business | 3 |
| MGMT 3154 | Operations Management | 3 |
| MGMT 3965/5965 | Organizational Behavior | 3 |
| MGMT 4175 | Strategic Management | 3 |
| Finance: | ||
| FIN 3130/5130 | Corporate Finance | 3 |
| Economics: | ||
| ECON 1011 | Statistics for Business Analytics | 3 |
| ECON 2090 | Decision Analytics | 3 |
| ECON 1041 | Principles of Macroeconomics | 3 |
| ECON 1051 | Principles of Microeconomics | 3 |
| Mathematics: | ||
| STAT 1772 | Introduction to Statistical Methods | 3 |
| Required | ||
| Accounting: | ||
| ACCT 3120 | Intermediate Accounting I | 3 |
| ACCT 3122 | Intermediate Accounting II | 3 |
| ACCT 3130 | Cost Accounting | 3 |
| ACCT 3140 | Accounting Information Systems | 3 |
| ACCT 4150 | Income Tax | 3 |
| ACCT 4160 | Auditing | 3 |
| Total Hours | 60 | |
While Accounting majors are not required to take accounting electives, the following electives are offered:
| ACCT 4025/5025 | Advanced Accounting | 3 |
| ACCT 4052 | Advanced Income Tax | 3 |
| ACCT 4065/5065 | Fraud Analytics | 3 |
| ACCT 4070/5070 | Government and Not-for-Profit Accounting | 3 |
| ACCT 4162/5162 | Advanced Auditing | 3 |
Depending on individual career goals and professional certification requirements, certain electives may be highly recommended in addition to the required courses. Students who wish to be a candidate for the Uniform Certified Public Accountant Examination should follow the requirements of the Iowa Board of Accountancy.
Master of Accounting Degree Program
Students interested in this program must submit a completed Application for Admission to Graduate Study and should refer to their MyUNIverse Student Center To-Do list or contact the Department of Accounting for any other application requirements. Graduate information and application for graduate admission can be found at https://admissions.uni.edu/application.
The Master of Accounting degree is offered both as a traditional graduate program and as an integrated program for current UNI undergraduate students. The procedures for applying to the program differ depending on whether the applicant is applying to the integrated program or the traditional program; therefore the requirements for admission are set out separately below.
Admission requirements for individuals not currently UNI undergraduate students: Individuals desiring entry into this degree program must have: a minimum Graduate Management Admission Test (GMAT) score of 500, a verbal GMAT score in the 40th percentile or higher, a cumulative grade point average (GPA) of B- or better on all upper division (junior/senior) accounting courses, and either completion of an undergraduate degree in accounting or satisfactory completion of Intermediate Accounting I ACCT 3120, Intermediate Accounting II ACCT 3122, Cost Accounting ACCT 3130, Income Tax ACCT 4150, Auditing ACCT 4160, and Accounting Information Systems ACCT 3140. In addition, a minimum admission score of 1150 (computed by multiplying the undergraduate GPA by 200 and adding the GMAT score) is required. At the discretion of the Accounting Department, students may be admitted on a probationary basis if their GMAT score and/or their average grades on upper division accounting courses fall below 500 and/or B-, respectively.
International students and/or individuals without English as a first language are required to demonstrate English language proficiency. Applicants must earn a minimum score of 100 on the TOEFL iBT to be admitted. If the TOEFL iBT is not offered in the applicant’s country, then the applicant must take the TOEFL and Test of Spoken English (TSE). Minimum scores on these tests for admission are 600 (or 250 on the computerized version) on the TOEFL and 50 on the TSE. The University of Northern Iowa also accepts the IELTS. If a student takes the IELTS, a minimum score of 7 is required, with no sub-score less than 6.
Admission requirements for current UNI undergraduate students applying to the integrated program: Current UNI undergraduate students desiring entry into this degree program must have: a minimum Graduate Management Admission Test (GMAT) score of 500, a verbal GMAT score in the 40th percentile or higher, a cumulative grade point average (GPA) of B- or better on all upper division (junior/senior) accounting courses, and satisfactory completion of Intermediate Accounting I ACCT 3120 and Intermediate Accounting II ACCT 3122. In addition, a minimum admission score of 1150 (computed by multiplying the undergraduate GPA by 200 and adding the GMAT score) is required. At the discretion of the Accounting Department, students may be admitted on a probationary basis if their GMAT score and/or their average grades on upper division accounting courses fall below 500 and/or B-, respectively.
UNI undergraduate accounting students interested in the MAcc Integrated Program may apply for admission to the program during the semester they are completing Intermediate Accounting II ACCT 3122. An Application for Admission to Graduate Study must be completed and the student’s interest in the MAcc Integrated Program must be indicated on the application itself. The GMAT will be waived for UNI undergraduate students applying to the integrated program if they have a GPA of 3.00 or higher after 75 UNI credits and at the end of the semester in which Intermediate II is taken. If accepted into the MAcc Integrated Program, the student will receive both the B.A. and MAcc degrees upon completion of the respective programs of study.
Once admitted into the integrated program, UNI undergraduate accounting students (who are classified as seniors) may register for a maximum of 12 hours of graduate credit as a senior, with the approval of the student’s advisor, the instructor of the course(s), and the head(s) of the department(s) offering the course(s). Graduate credit completed as a senior will not be counted toward the undergraduate degree. See policies and procedures for Graduate Credit for Undergraduate Students for information on the tuition charged for graduate credit and financial aid eligibility. Integrated MAcc students will be classified as graduate students for tuition and federal financial aid purposes at the beginning of their fifth year or upon awarding of the bachelor's degree, whichever is earlier. Students must be classified as graduate students for tuition purposes for at least two full semesters (not including summers).
The MAcc is a full-time program. Accordingly, students are expected to carry a credit load sufficient to qualify as a full-time student for each semester during the program (excluding summers).
Only graduate courses (course numbers 5000 or above) will apply to a graduate degree, even if the undergraduate course number (4999 or less) is listed. No exceptions will be made.
The Master of Accounting program (MAcc) is offered on the non-thesis option. A minimum of 30 semester hours is required for the degree, of which a minimum of 15 hours must be at the 6000-level. In addition, all transfer credit must be at the graduate level (i.e., equivalent to UNI’s 6000-level courses).
| Required | ||
| Accounting: | ||
| ACCT 6120 | Financial Accounting Theory and Analysis | 3 |
| ACCT 6170 | Business Law for the Professional Accountant | 3 |
| ACCT 6175 | Applied Professional Research | 3 |
| Information technology component: | ||
| ACCT 6140 | Business Analytics in Accounting | 3 |
| or MGMT 6249 | Management Information Systems Concepts | |
| Electives | 18 | |
| Accounting: | ||
| Advanced Accounting | ||
| Fraud Analytics | ||
| Government and Not-for-Profit Accounting | ||
| Advanced Auditing | ||
| Advanced Tax Topics | ||
| Graduate Internship in Accounting | ||
| Topics in Accounting: Fraud Examination | ||
| Individual Readings | ||
| Seminar in Contemporary Issues in Accounting | ||
| Research | ||
| Ethics: | ||
| Business, Ethics, and Society | ||
| International Business: | ||
| International Financial Management | ||
| Global Marketing | ||
| Other electives: | ||
| Public Finance | ||
| Cost-Benefit Analysis | ||
| Urban and Regional Economics | ||
| Principles of Investments | ||
| Employment and Labor Law | ||
| Organizational Behavior | ||
| Dynamics of Negotiations | ||
| Consumer Behavior | ||
| History and U.S. Public Policy | ||
Any other graduate level course approved by the MAcc program coordinator | ||
| Total Hours | 30 | |
Students will be required to satisfy an Experiential Component with a pre-approved experience. Ways in which this component might be satisfied include enrollment and satisfactory completion of ACCT 3055 or ACCT 3090 or ACCT 3179 or ACCT 6090 . Non-academic credit work experience may also satisfy this requirement. Students will be required to prepare a written report summarizing their experience. Supervising faculty will determine whether the experience goals have been satisfied.
Accounting (Non-CPA Track), B.A.
BA in Business Common Core
Objective 1: Students will demonstrate disciplinary content knowledge
1.1 Learners will demonstrate broad knowledge of the business disciplines
1.2 Learners will demonstrate knowledge of financial accounting, managerial/cost accounting, auditing, tax, and accounting information systems
1.3 Learners will demonstrate an understanding of recording, processing, summarizing, and reporting information relevant to the users of accounting information
Objective 2: Students will use quantitative skills to aid business decision making
2.1 Learners will display a broad set of quantitative skills as applied to business decision making across a wide range of business disciplines
2.2 Learners can compute and explain basic descriptive statistics
2.3 Learners will demonstrate an ability to analyze and interpret data and communicate the results
2.4 Learners can use algebra to solve problems
Objective 3: Students will display communication skills
3.1 Learners will demonstrate strong written communication skills as required for a business major
3.2 Learners will demonstrate professional writing in a clear and concise manner
3.3 Learners will demonstrate effective oral communication skills
Objective 4: Students will be able to apply critical thinking skills
4.1 Learners will apply basic critical thinking skills as expected for all business majors
4.2 Learners will be able to construct a conclusion, or solution, following from appropriate reasoning and evaluation of evidence
Objective 5: Students will understand the work value expectations of contemporary organizations
5.1 Learners will identify ethical components in business situations
5.2 Learners will demonstrate an understanding of ethical business practices and recognize the potential consequences of unethical business practices
Objective 6: Graduates should competently use current technology
6.1 Learners will demonstrate competent usage of current technology
Accounting (CPA Track), B.A.
BA in Business Common Core
Objective 1: Students will demonstrate disciplinary content knowledge
1.1 Learners will demonstrate broad knowledge of the business disciplines
1.2 Learners will demonstrate knowledge of financial accounting, managerial/cost accounting, auditing, tax, and accounting information systems
1.3 Learners will demonstrate an understanding of recording, processing, summarizing, and reporting information relevant to the users of accounting information
Objective 2: Students will use quantitative skills to aid business decision making
2.1 Learners will display a broad set of quantitative skills as applied to business decision making across a wide range of business disciplines
2.2 Learners can compute and explain basic descriptive statistics
2.3 Learners will demonstrate an ability to analyze and interpret data and communicate the results
2.4 Learners can use algebra to solve problems
Objective 3: Students will display communication skills
3.1 Learners will demonstrate strong written communication skills as required for a business major
3.2 Learners will demonstrate professional writing in a clear and concise manner
3.3 Learners will demonstrate effective oral communication skills
Objective 4: Students will be able to apply critical thinking skills
4.1 Learners will apply basic critical thinking skills as expected for all business majors
4.2 Learners will be able to construct a conclusion, or solution, following from appropriate reasoning and evaluation of evidence
Objective 5: Students will understand the work value expectations of contemporary organizations
5.1 Learners will identify ethical components in business situations
5.2 Learners will demonstrate an understanding of ethical business practices and recognize the potential consequences of unethical business practices
Objective 6: Graduates should competently use current technology
6.1 Learners will demonstrate competent usage of current technology
Master of Accounting, MAcc
SLO 1 Technically Competent
Competency 1.1. Identify rules and standards
Competency 1.2. Comprehend and apply standards and theories
SLO 2 Professional Research Skills
Competency 2.1. Identify research issues
Competency 2.2. Identify authoritative guidance
Competency 2.3. Use professional databases
SLO 3 Problem Solving and Analytical Skills
Competency 3.1. Work with structured and unstructured problems
Competency 3.2. Identify central issues and assumptions
Competency 3.3. Recognize relationships and synthesize evidence
Competency 3.4. Deduce conclusions
Competency 3.5. Interpret conclusions
SLO 4 Oral and Written Communication Skills
Competency 4.1. Organize cohesive narrative
Competency 4.2. Articulate views in logical and persuasive manner
Competency 4.3. Deliver effective oral presentations
Competency 4.4. Use business writing techniques free from mechanical and grammatical error
SLO 5 Effective Technology Skills
Competency 5.1. Competently utilize current technology
Accounting (Non-CPA Track), B.A.
This is a sample plan of study with a suggested sequencing of classes for the major. University electives may be applied to earn additional academic majors, minors, or certificates. Students should regularly meet with their academic advisor to plan their specific semester schedule to include UNIFI/General Education program and/or university elective hours required.
| Freshman | ||
|---|---|---|
| Fall | Hour | |
| ECON 1041 | Principles of Macroeconomics | 3 |
| BUSINESS 1000 | Introductory Seminar for Business Professionals | 0 |
| STAT 1772 | Introduction to Statistical Methods (also satisfies LAC 1C) | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Spring | ||
| ECON 1051 | Principles of Microeconomics | 3 |
| ECON 1011 | Statistics for Business Analytics (or ECON 1021 Decision Analytics) | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Sophomore | ||
| Fall | ||
| ACCT 2120 | Principles of Financial Accounting | 3 |
| ECON 2090 | Decision Analytics (or ECON 1011 Statistics for Business Analytics) | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Spring | ||
| BUSINESS 2000 | Business Professionals in Training | 0 |
| ACCT 2130 | Principles of Managerial Accounting | 3 |
| MGMT 2080 | Introduction to Information Systems | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Junior | ||
| Fall | ||
| ACCT 3120 | Intermediate Accounting I | 3 |
| ACCT 3130 | Cost Accounting | 3 |
| CBA core requirements | 6 | |
| Non-Business elective | 3 | |
| Hours | 15 | |
| Spring | ||
| ACCT 3122 | Intermediate Accounting II | 3 |
| ACCT 3140 | Accounting Information Systems | 3 |
| CBA core requirements | 6 | |
| UNIFI/General Education or University Electives | 3 | |
| Hours | 15 | |
| Senior | ||
| Fall | ||
| ACCT 4150 | Income Tax | 3 |
| ACCT 4160 | Auditing | 3 |
| CBA Core requirement | 3 | |
| UNIFI/General Education or University Electives | 6 | |
| Hours | 15 | |
| Spring | ||
| MGMT 4175 | Strategic Management | 3 |
| UNIFI/General Education or University Electives | 12 | |
| Hours | 15 | |
| Total Hours | 120 | |
Accounting (CPA Track), B.A.
This is a sample plan of study with a suggested sequencing of classes for the major. University electives may be applied to earn additional academic majors, minors, or certificates. Students should regularly meet with their academic advisor to plan their specific semester schedule to include UNIFI/General Education program and/or university elective hours required.
| Freshman | ||
|---|---|---|
| Fall | Hour | |
| BUSINESS 1000 | Introductory Seminar for Business Professionals | 0 |
| ECON 1041 | Principles of Macroeconomics | 3 |
| STAT 1772 | Introduction to Statistical Methods (also satisfies LAC 1C) | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Spring | ||
| ECON 1051 | Principles of Microeconomics | 3 |
| ECON 1011 | Statistics for Business Analytics (or ECON 1021 Decision Analytics) | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Sophomore | ||
| Fall | ||
| BUSINESS 2000 | Business Professionals in Training | 0 |
| ECON 2090 | Decision Analytics (or ECON 1011 Statistics for Business Analytics) | 3 |
| ACCT 2120 | Principles of Financial Accounting | 3 |
| UNIFI/General Education or University Electives | 10 | |
| Hours | 16 | |
| Spring | ||
| ACCT 2130 | Principles of Managerial Accounting | 3 |
| MGMT 2080 | Introduction to Information Systems | 3 |
| UNIFI/General Education or University Electives | 9 | |
| Hours | 15 | |
| Junior | ||
| Fall | ||
| MGMT 3100 | Legal and Social Environment of Business | 3 |
| ACCT 3120 | Intermediate Accounting I | 3 |
| ACCT 3130 | Cost Accounting | 3 |
| MKTG 2110 | Principles of Marketing | 3 |
| UNIFI/General Education or University Electives | 3 | |
| Hours | 15 | |
| Spring | ||
| ACCT 3122 | Intermediate Accounting II | 3 |
| ACCT 3140 | Accounting Information Systems | 3 |
| MGMT 3153 | Organizational Management | 3 |
| FIN 3130/5130 | Corporate Finance | 3 |
| UNIFI/General Education or University Electives | 3 | |
| Hours | 15 | |
| Senior | ||
| Fall | ||
| MGMT 3154 | Operations Management | 3 |
| ACCT 4150 | Income Tax | 3 |
| ACCT 4160 | Auditing | 3 |
| UNIFI/General Education or University Electives | 6 | |
| Hours | 15 | |
| Spring | ||
| ACCT 4025/5025 | Advanced Accounting | 3 |
| MGMT 4175 | Strategic Management | 3 |
| UNIFI/General Education or University Electives | 10 | |
| Hours | 16 | |
| Fifth Year | ||
| Fall | ||
| ACCT 3075 | Legal Concepts for Accountants | 3 |
| ACCT 4070/5070 | Government and Not-for-Profit Accounting | 3 |
| ACCT 4162/5162 | Advanced Auditing | 3 |
| University electives | 6 | |
| Hours | 15 | |
| Spring | ||
| ACCT 4052 | Advanced Income Tax | 3 |
| University electives | 3 | |
| CPA Review courses | 7 | |
| Hours | 13 | |
| Total Hours | 150 | |
Courses
ACCT 2120. Principles of Financial Accounting — 3 hrs.
Introduction to reporting financial information regarding the operating, investing and financing activities of business enterprises to present and potential investors, creditors, and others. Regression note: Subsequent to successfully completing a 100/3000/4000-level Accounting course, neither ACCT 2120 nor ACCT 2130 may be repeated. Prerequisite(s): sophomore standing. (Fall, Spring, Summer)
ACCT 2130. Principles of Managerial Accounting — 3 hrs.
Introduction to processes leading to information useful to decision-makers responsible for an accounting entity's activities. Includes product costing, cost behavior, budgeting, performance analysis, and relevant costs. Regression note: Subsequent to successfully completing a 100/3000/4000-level Accounting course, neither ACCT 2120 nor ACCT 2130 may be repeated. Prerequisite(s): C- or better in ACCT 2120; sophomore standing. (Fall, Spring, Summer)
ACCT 3055. VITA: Individual Income Tax Preparation — 2 hrs.
The Volunteer Income Tax Assistance Program (VITA) is sponsored by the IRS. VITA volunteers prepare federal and state income tax returns at no charge for low-income individuals. May be repeated one time for maximum of 4 hours. Prerequisite(s): ACCT 4150. (Spring)
ACCT 3075. Legal Concepts for Accountants — 3 hrs.
Study of legal concepts including contracts, UCC, commercial paper, secured transactions, business organizations, and bankruptcy. Prerequisite(s): junior standing. (Fall)
ACCT 3090. Internship -- Accounting — 2-8 hrs.
Full-time accounting internship for minimum of eight weeks. Offered on credit/no credit basis only. Prerequisite(s): 2.70 cumulative UNI GPA; junior standing; consent of department head. (Fall, Spring, Summer)
ACCT 3092/5092. Special Problems -- Accounting — 1-3 hrs.
Directed readings, reports, and/or projects. Offered on credit/no credit basis only. Prerequisite(s): junior standing; consent of department head. (Fall, Spring, Summer)
ACCT 3094. Individual Readings — 1-3 hrs.
Directed readings and reports. May be repeated for maximum of 6 hours. Prerequisite(s): consent of department head or MAcc coordinator. (Fall, Spring, Summer)
ACCT 3120. Intermediate Accounting I — 3 hrs.
In-depth coverage of the theory and practice of financial accounting for assets, including accounting standards/concepts development, time value of money, and revenue recognition. Prerequisite(s): ACCT 2120; ACCT 2130; junior standing. (Fall and Spring)
ACCT 3122. Intermediate Accounting II — 3 hrs.
In-depth coverage of the theory and practice of financial accounting for liabilities and equity, including earnings per share, deferred taxes, pensions, leases, accounting changes, error corrections, and cash flows. Prerequisite(s): ACCT 2120; ACCT 2130; C- or better in ACCT 3120; junior standing. (Fall and Spring)
ACCT 3130. Cost Accounting — 3 hrs.
Management use of accounting data to aid in product costing, performance measurement, budgeting, and other operating decisions. Prerequisite(s): ACCT 2120; ACCT 2130; junior standing. (Fall and Spring)
ACCT 3140. Accounting Information Systems — 3 hrs.
Analysis of computer-based accounting information systems including flowcharting of business processes and study of internal controls; involves significant manual and computerized practice cases. Prerequisite(s): ACCT 2120; ACCT 2130; C- or better in ACCT 3120; MGMT 2080; junior standing. (Fall and Spring)
ACCT 3179. Cooperative Education in Accounting — 1-3 hrs.
Offered on credit/no credit basis only. May be repeated for maximum of 6 hours. (Fall, Spring, Summer)
ACCT 4025/5025. Advanced Accounting — 3 hrs.
Accounting for business combinations, foreign currency translation, consolidations, and derivatives and hedging. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; junior standing. (Fall and Spring)
ACCT 4052. Advanced Income Tax — 3 hrs.
Advanced income taxation as relates to corporations, partnerships, pass through entities, trusts, and estates. Examines a framework for integrating tax planning into accounting and business decisions. Prerequisite(s): ACCT 4150; junior standing. (Spring)
ACCT 4065/5065. Fraud Analytics — 3 hrs.
Examination of motivation, prevention, detection, investigation, and resolution of fraud. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; ACCT 4160; ACCT 3140; MGMT 2080; junior standing. (Summer)
ACCT 4070/5070. Government and Not-for-Profit Accounting — 3 hrs.
In-depth coverage of the theory and practice of governmental and not-for-profit accounting. Includes financial reporting requirements for government-wide consolidations/reconciliations and CAFR. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; junior standing. (Fall and Spring)
ACCT 4080. FAR Review — 3 hrs.
Designed to aid candidates in developing approaches to solutions of problems and answers to questions in the CPA examinations. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; ACCT 3130; ACCT 3140; ACCT 4150; ACCT 4160; junior standing. (Spring)
ACCT 4082. Regulation Review — 3 hrs.
Intensive study of business law and income tax. Designed to assist accounting students as they prepare for the regulation portion of the CPA examination. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; ACCT 3130; ACCT 3140; ACCT 4150; ACCT 4160; ACCT 6170 or ACCT 3075; junior standing or admission to the MAcc program. (Spring)
ACCT 4084. Auditing Review — 1 hr.
Intensive review of auditing concepts to prepare accounting students for the Auditing section of the CPA examination. Prerequisite(s): ACCT 2120; ACCT 2130; ACCT 3120; ACCT 3122; ACCT 3130; ACCT 3140; ACCT 4150; ACCT 4160; junior standing. (Spring)
ACCT 4150. Income Tax — 3 hrs.
Introductory course in federal income taxation as applied to individuals and businesses; emphasis on income and expense recognition, individual taxation, and property transactions. Prerequisite(s): ACCT 2120; ACCT 2130; C- or better in ACCT 3120; junior standing. (Fall and Spring)
ACCT 4160. Auditing — 3 hrs.
Principles, practices, and procedures used to determine reliability of financial records and statements. Prerequisite(s): ACCT 2120; ACCT 2130; C- or better in ACCT 3120; ACCT 3122; ACCT 3140; junior standing. (Fall and Spring)
ACCT 4162/5162. Advanced Auditing — 3 hrs.
Use of professional judgment, critical thinking, and professional skepticism in applying the principles, practices, and procedures used in conducting financial statement audits. Prerequisite(s): ACCT 2120; ACCT 2130; C- or better in ACCT 3120; ACCT 3122; ACCT 3140; ACCT 4160; junior standing. (Variable)
ACCT 6030. Accounting for Business Management — 3 hrs.
Use of accounting data in managerial decision-making process and in the analysis and control of business operations. Prerequisite(s): ACCT 2120 or equivalent; consent of MBA Director or MAcc Director. (Variable)
ACCT 6052. Advanced Tax Topics — 3 hrs.
Covers advanced issues related to income taxation of corporations, partnerships, S corporations and fiduciaries, and estate and gift taxes. Emphasis on conceptual understanding and problem solving. Prerequisite(s): ACCT 4150; admission to MAcc program. (Spring)
ACCT 6090. Graduate Internship in Accounting — 1-6 hrs.
Offers students enrolled in the Master of Accounting Program an opportunity to apply classroom learning in a professional accounting environment. Offered on credit/no credit basis only. Prerequisite(s): admission to MAcc program; consent of MAcc Coordinator. (Fall, Spring, Summer)
ACCT 6092. Topics in Accounting: Fraud Examination — 1-3 hrs.
Selected topics in Accounting. May be repeated for maximum of 6 hours. Anticipated typical credit of 1 hour. Prerequisite(s): consent of MBA Director or admission to MAcc program. (Variable)
ACCT 6120. Financial Accounting Theory and Analysis — 3 hrs.
In-depth review and analysis of theoretical foundations of corporate financial reporting. Prerequisite(s): admission to MAcc program. (Fall)
ACCT 6140. Business Analytics in Accounting — 3 hrs.
Provides an in-depth understanding of data analytics in various areas of accounting (audit, tax, financial and managerial). Topics will include current analytics tools, management of analytics projects, as well as governance and internal control issues from current practice. Prerequisite(s): ACCT 3140; MGMT 2080; admission to MAcc program. (Fall)
ACCT 6170. Business Law for the Professional Accountant — 3 hrs.
Topics necessary for accounting professionals including contracts, UCC, commercial paper, secured transactions, and bankruptcy. Prerequisite(s): admission to MAcc program. (Fall)
ACCT 6175. Applied Professional Research — 3 hrs.
Study and application of research methods for accounting professionals in financial accounting, auditing, and tax with emphasis on communication and analytic skills. Prerequisite(s): ACCT 4150; ACCT 4160; admission to MAcc program. (Fall)
ACCT 6285. Individual Readings — 1-4 hrs.
Directed readings and reports. May be repeated for maximum of 4 hours. Prerequisite(s): consent of MBA Director and department head, or consent of MAcc Coordinator. (Fall, Spring, Summer)
ACCT 6289. Seminar in Contemporary Issues in Accounting — 3 hrs.
Seminar on topics offered on a rotating basis. Offerings include contemporary issues in auditing, tax planning, international tax and accounting, and accounting theory. May be repeated one time for additional credit. Prerequisite(s): consent of MBA Director or admission to MAcc program. (Variable)
ACCT 6299. Research — 1-3 hrs.
May be repeated for credit. Prerequisite(s): consent of MBA Director and department head, or consent of MAcc Coordinator. (Fall, Spring, Summer)