Accounting & Business Law
BaylorBusiness

Graduate ACC Course Descriptions

5308 Management Accounting Seminar Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Role of accounting analysis in managerial planning and control, with an emphasis on facilitating the development and implementation of business strategies.

5315 Accounting Information Systems Seminar Prerequisite(s): Graduate standing.

Design and implementation issues of accounting information systems. Through readings and case studies, course develops knowledge needed by consultants in the accounting information systems field. Emerging issues in the application technology to accounting information systems are also examined.

5317 Information Systems Auditing Prerequisite(s): Admission to MAcc, MTax, or MSIS program; or consent of instructor.

An examination of theories and practices of information systems auditing. Practical exposure to information systems audit tools and risk assessment will be emphasized.

5325 Governmental and Nonprofit Accounting Prerequisite(s): Admission to MAcc or MTax program or permission of instructor.

Examination of accounting, financial reporting, and budgeting for state and local governments, the Federal, and not-for-profit entities.

5330 Seminar in Auditing and Assurance Services Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

A study of auditing and assurance services theories and methodologies through use of case studies, video simulations and reading of current literature. Topical coverage includes emerging issues in auditing, attestation, and assurance services.

5331 Fraud Examination Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

An in-depth study of the nature of financial fraud, its legal elements and criminology, and the methods used to prevent and detect it. Included is exposure to the process by which financial fraud, including computer fraud, is investigated. Litigation techniques, including the giving of expert testimony, are studied. Fraud prevention techniques for business entities are also covered.

5340 Tax Considerations in Business Decisions Prerequisite(s): Admission to MAcc program; or consent of instructor.

Tax principles, rules, and alternatives: emphasis on effect on business decisions. Includes income and deductions, employee incentives and fringe benefits, cost recovery, tax-free exchanges, gains and losses, form of business organization (proprietorships, partnerships, or corporations), estate and gift taxes, international taxation.

5355 Cases in Accounting Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Case-study applications of accounting theory to actual business situations. Emphasis is on an in-depth understanding of elements of financial statements, problem recognition and problem solving as well as the impact of various business situations upon financial reporting practices.

5361 Corporate Taxation Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Federal income taxation of corporations and their shareholders: problems of organizing and capitalizing a corporation, determinants of the corporate income tax base, non-liquidating and liquidating distributions, reorganizations, and penalty taxes.

5362 Partnership and S Corporation Taxation Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Major aspects of taxation affecting flow-through entities and their owners. Emphasis on tax law by studying the Internal Revenue Code, Treasury Regulations, IRS Rulings, and case law. Tax planning and preparation of entity tax returns.

5363 State, Local, Estate and Gift Taxation Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

An examination of the taxation of United States income among states, sales, use, and franchise taxes imposed by most states, and federal income taxation of estates, trusts, and beneficiaries.

5364 International Taxation Prerequisite(s): Admission to MAcc of MTax program or consent of instructor.

Introduction to jurisdictional tax issues and laws surrounding foreign taxation of United States taxpayers and United States taxation of foreigners doing business in the United States.

5365 Advanced Individual Taxation Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

In-depth coverage of selected areas of taxation relevant to individuals including the alternative minimum tax system; limitations on losses and deductions; acquisitions; uses and dispositions of interests in property; depreciation methods; characterization and reporting of gains and losses; deferral techniques; and other current topics.

5370 Tax Research Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

In-depth treatment of the process necessary to research a tax problem efficiently, to arrive at a defensible solution, and to communicate that solution effectively. Students will also learn the process necessary to research a tax problem efficiently, to arrive at a defensible solution, and to communicate that solution effectively.

5378 Seminar in International Accounting Prerequisite(s): Graduate standing.

Official and unofficial generally accepted accounting principles (GAAP) used in other major countries. International accounting standards, which are used by many countries that do not have well-developed national GAAP, will also be studied. The course is designed to facilitate the understanding and financial analyses of international corporations.

5380 Advanced Financial Accounting Topics Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Business combinations and consolidated financial statements, accounting for partnerships, governmental and not-for-profit accounting, and other topics of contemporary interest.

5395 Internship in Accounting Prerequisite(s): Admission to MAcc or MTax program and Consent of Director of Accounting Internships.

Directed real-world learning experience under the supervision of a practicing accountant. The internship assignment must be approved by the Director of Accounting prior to enrollment.

5V98 Special Studies in Accounting 1 to 6 sem. hrs. Prerequisite(s): Admission to MAcc or MTax program; or consent of instructor.

Individualized research in accounting. Students' proposals for special study project must be approved by the supervising faculty member. Offered on demand and by consent of the adviser for one to six semester hours.

5V99 Thesis 1 to 6 sem. hrs. Prerequisite(s): Consent of instructor.

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