Graduate Catalog 2023-2024

Kenneth W. Monfort College of Business

Department of Accounting and Computer Information Systems

BAAC 521 Financial Reporting & Communications

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

Program Restrictions

Include Accounting-MAcc

Level Restriction

Include GR

BAAC 525 Contemporary Issues in Auditing Topics

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

Program Restrictions

Include Accounting-MAcc

Class Restriction

Exclude Freshman and Sophomore

BAAC 526 Oil and Gas Accounting

This course is designed to help students obtain the skills necessary to work in the oil and gas industry or in public accounting working with oil and gas clients. It is also useful for those with a general interest in the oil and gas industry. 
3

Program Restrictions

Include Accounting-MAcc

Class Restriction

Exclude Freshman and Sophomore

BAAC 527 Governmental and Institutional Accounting

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

Program Restrictions

Include Accounting-MAcc

Level Restriction

Include GR

BAAC 529 Contemporary Issues in Tax

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

Program Restrictions

Include Accounting-MAcc

Class Restriction

Exclude Freshman and Sophomore

BAAC 549 Income Tax II

An activity course beyond a foundation course. Emphasizes advanced topics in entities taxation. Includes a major research project and presentation. Students will produce and defend a business tax return from start to finish. Presentation will be to class and possibly other stakeholders. Presentations will be integral to the topics listed.
3

Program Restrictions

Include Accounting-MAcc

Class Restriction

Exclude Freshman and Sophomore

BAAC 591 Topics in International Accounting and Reporting

This seminar course explores advanced topics in international accounting and reporting. The instructor will specify topics.
3

Major/Minor Restriction

Include Accounting Major(s)

Class Restriction

Exclude Freshman and Sophomore

BAAC 592 Internship in Accounting

Practical work experience allowing the intern the opportunity to utilize the material learned in accounting courses. S/U graded.
3

Program Restrictions

Include Accounting-MAcc

Level Restriction

Include GR

BAAC 595 Special Topics in Accounting

This seminar course explores advanced topics in accounting. Special topics will be specified by the instructor. S/U or letter graded.
1- 3

Program Restrictions

Include Accounting-MAcc

Class Restriction

Exclude Freshman and Sophomore

Course Attribute

Variable Title Course

Repeatable Status

ST - Repeatable under different subtitles with no limits on the number of times it can be repeated

BAAC 600 Accounting Analytics & Research

Research methods and advanced topics in data analytics and research methods in accounting systems. Topics vary depending on trends and developments in area.
3

Program Restrictions

Include Accounting-MAcc

Level Restriction

Include GR

BAAC 622 Independent Research Directed Studies

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 upon by the student and faculty. The course is individually supervised by a graduate faculty member. Letter graded.
1- 3

Special Notes

Maximum concurrent enrollment is two times.

Program Restrictions

Include Accounting-MAcc

Level Restriction

Include GR

Course Attribute

Variable Title Course

Repeatable Status

Course is repeatable with no limitations