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ACCT: Accounting

Department of Accounting

Eberly College of Business and Information Technology

ACCT 500 Fundamentals of Financial Accounting 1.5 cr.

This course is designed for EMBA students without prior accounting background to prepare them for the MBA course in Managerial Accounting. The objective of the course is to familiarize the student with the basic concepts, standards, and methods of financial accounting and the interpretation of accounting information for financial decision-making in organizations. EMBA students with prior academic course/s in accounting can apply for a waiver from this course.

ACCT 501/* Advanced Accounting 3 cr.

Study of business combinations and consolidations as well as accounting problems of specialized nature such as goods on consignment, installment sales, receivership accounts, agency and branch accounting. Prerequisite: ACCT 305 or equivalent (9 cr. of Accounting).

ACCT 502 Foundations of Financial Accounting 3 cr.

A basic course for graduate students encompassing the concepts of accounting fundamentals, external reporting and the interpretation of accounting principles, and external reporting and the interpretation of accounting information for financial decision-making in domestic and international corporations.

ACCT 512/* Advanced Cost Accounting 3 cr.

Theory, preparation, and use of budgets, analysis of cost variances, direct costing, and extensive analysis of various cost control and profit planning programs. Prerequisite: ACCT 311.

ACCT 521/* Federal Tax I 3 cr.

Introduces the fundamental concepts of federal taxation, with special emphasis on individuals. Creates an awareness and recognition of the tax consequences involved in financial decision-making, with special emphasis on use of professional tax software and Internet resources.

ACCT 531/* Auditing 3 cr.

A study of auditing theory and practical application of auditing standards and procedures to the verification of accounts and financial statements, working papers, and audit reports. Prerequisite: ACCT 305.

ACCT 541/* Accounting for Government and Nonprofit Organizations 3 cr.

Presents the views or authoritative professional organizations as to desirable standards of account and reporting for governmental and nonprofit entities. Topics include budgeting and budgetary accounts, accounting for various funds and account groups, the financial reporting process, and application of the principles of fund accounting in specific areas.

ACCT 575 Accounting for the Oil and Gas Industry 3 cr.

Designed to provide an introduction into the accounting theory, practices and reporting requirements for the oil and gas industry. The significance of the industry in a global economy and the impact on International Financial Reporting Standards will be addressed. Prerequisite: None 

ACCT 581 Special Topics in Accounting 1-3 cr.

Covers advanced or exploratory topics within the discipline. Specific content developed by the instructor. Content will vary depending upon the interest of the instructor and the students’ need and demand for the advanced or exploratory topic. Prerequisite: Permission of the instructor and Eberly College of Business and Information Technology graduate coordinator.

ACCT 607 Management Accounting 3 cr.

Designed for management personnel who are not accountants but who need to understand the accounting process and the use of accounting information by management in making decisions and in performance evaluation. Prerequisite: ACCT 202. Not open for credit for students with constructive credit for ACCT 311.

ACCT 681 Special Topics in Accounting 3 cr.

Covers advanced or exploratory topics within the discipline. Specific content developed by instructor. Content will vary depending upon the interests of instructor and students with instructor choosing specific topics. May be repeated by specific approval. Prerequisites: Permission of the instructor and the Eberly College of Business and Information Technology graduate coordinator.

ACCT 698 MBA Internship 1.5 or 3 cr.

A planned, field-based, individually designed, and faculty-supervised work-experience to enhance the student’s professional competence in Business Administration and selected functional area. Maximum of 3 credits can be applied towards MBA electives. Prerequisites: Completion of 15 graduate credits and approval of department chair and graduate coordinator.

ACCT 699 Independent Study in Accounting 1-3 cr.

Individual research and analysis of contemporary problems and issues in a concentrated area of study under the guidance of a senior faculty member. Prerequisites: Consent of instructor, departmental chairperson, and dean, Eberly College of Business and Information Technology.

ACCT 795 Thesis 4-6 cr.

For students writing the thesis, ACCT 850 should be scheduled for the semester in which they plan to complete their work. The thesis is a committee thesis (4-6 cr.) for which the student’s advisor, two additional faculty members, the Eberly College of Business and Information Technology graduate coordinator, and/or the representative of the dean, Eberly College of Business and Information Technology, may constitute the committee.

*Indicates dual-listed class

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