2013-2014 Graduate Catalog

Kenneth W. Monfort College of Business

Department of Accounting and Computer Information Systems

BAAC 521 Contemporary Issues in Financial Reporting Topics

Prerequisite: Graduate business standing or consent of instructor. A theoretical and activity-based course which evaluates the conceptual development and application of current authoritative pronouncements, as well as examines some emerging issues in financial reporting.

3

BAAC 523 Cost and Managerial Accounting II

Prerequisite: Graduate business standing or consent of instructor. Continuation of BAAC 323 - an activity course; includes capital budgeting decision models,; planning and control systems; and advanced topics in cost behavior, cost allocation and product costing. BAAC 523 for graduate credit will include a major research project and presentation.

3

BAAC 524 Professional Accounting Communications and Research

Prerequisites: Graduate student standing, consent of instructor, and BAFN 305 or equivalent. This course integrates rhetorical communication instruction with subject matter taught in other graduate accounting courses offered during the same semester.  It emphasizes applied research in accounting and the communication of these research findings to a variety of audiences.  Students will utilize a variety of accounting research tools and databases including FASB’s Codification, LexisNexis, Academic RIA Checkpoint, ACL and the AICPA’s Professional Code of Conduct. Communication projects will be conducted in a variety of accounting contexts coinciding with research and communication projects in the other accounting courses. Repeatable under different subtitles up to 3 credit hours.

1

BAAC 525 Contemporary Issues in Auditing Topics

Prerequisite: Graduate business standing or consent of instructor. This course builds on skills obtained in the beginning auditing (assurance) course. The primary goal is to further develop student ability to understand and apply audit planning, evidence gathering, and reporting procedures. Professional communication and research skills are emphasized. Topics vary, depending on issues, trends and developments in the area of study.

3

BAAC 527 Governmental and Institutional Accounting

Prerequisite: Graduate business standing or consent of instructor. This is an activity course involving the study of accounting processes and procedures used by state and local governmental units and other selected not-for-profit entities. This course addresses advanced topics of current interest in the evolving field of governmental and not-for-profit entities.  This course will include a major research project and presentation.

3

BAAC 528 Contemporary Issues in Accounting Information Systems

Prerequisite: Graduate business standing or consent of instructor. Advanced topics in accounting systems within an enterprise-wide framework including conceptual modeling, database design and implementation, controls, and emerging issues. Topics vary depending on trends and developments in area.

3

BAAC 529 Contemporary Issues in Tax

Prerequisite: Graduate business standing or consent of instructor. This course examines current tax issues and integrates them in decision-making, asset prices, and the operational structure of firms. The course will integrate tax with financial accounting by emphasizing the differences and trade-offs between the taxation and financial reporting of a transaction. Topics vary, depending on issues, trends and developments in the area of study.

3

BAAC 592 Internship in Accounting

Prerequisite: Consent of Instructor. Graduate business standing. Practical work experience allowing the intern the opportunity to utilize the material learned in accounting courses. Credit for the internship is determined by the coordinator. S/U graded.

1-3

BAAC 595 Special Topics in Accounting

Prerequisites:  Consent of instructor.  Business majors only.  Graduates only.  This seminar course explores advanced topics in accounting.  Special topics will be specified by the instructor.  S/U or letter graded.  Repeatable, under different subtitles.

1-3

BAAC 622 Independent Research Directed Studies

Prerequisite: Consent of instructor. Graduate student standing. This course is designed to allow the student to perform and complete a research project as an independent project. The research topic will be mutually agreed with the student and faculty. The course is individually supervised by a graduate faculty member. S/U graded. Repeatable.

1-3