Graduate 2019-2020

Kenneth W. Monfort College of Business

Department of Accounting and Computer Information Systems

BAAC 521 Contemporary Issues in Financial Reporting Topics

Prerequisite: Master of Accounting students 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: Master of Accounting students 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 Research, Communications, and Ethics

Prerequisites: Master of Accounting students or consent of instructor. This course emphasizes professional accounting research and the communication of the research findings to a variety of audiences. Students will use a variety of accounting research tools and databases. Research projects will be conducted in a variety of accounting situations. Also, the course is designed to raise students' level of awareness of interpersonal and global communication skills. Additionally, the course will address the ethical issues related to accurately communicating accounting and business information.

3

BAAC 525 Contemporary Issues in Auditing Topics

Prerequisite: Master of Accounting students 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: Master of Accounting students 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: Master of Accounting students 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: Master of Accounting students 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 549 Income Tax II

Prerequisites: Master of Accounting students or consent of instructor. 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

BAAC 591 Topics in International Accounting and Reporting

Prerequisites: Master of Accounting students or consent of instructor. This seminar course explores advanced topics in international accounting and reporting. The instructor will specify topics.

3

BAAC 592 Internship in Accounting

Prerequisite: Master of Accounting students and consent of instructor. Practical work experience allowing the intern the opportunity to utilize the material learned in accounting courses. S/U graded.

3

BAAC 595 Special Topics in Accounting

Prerequisites: Master of Accounting students or consent of instructor. 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: Master of Accounting students and consent of instructor. 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. Repeatable.

1-3