Advanced Accounting
Graduate Certificate of Completion
This graduate-level certificate provides an opportunity to explore advanced topics in the accounting field. Students must meet prerequisites and take four of the six courses below.
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Courses in the major include:
Accounting Theory is a course in basic accounting theory or the "whys" of the current reporting standards. The course reviews the historical development of accounting theory and explores its impact on current accounting practices. Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework. Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U.S. reporting standards to international accounting requirements. Prerequisite: AC 312
This course focuses on the study of current standards of practice in international financial accounting and a comparison of U.S. GAAP to practices in other countries. Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.S. GAAP. The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Prerequisite: AC 312
This course is a continuation of cost accounting and is designed for those interested in gaining a more thorough knowledge of advanced managerial and cost accounting concepts and practices. Topics include current managerial and cost accounting issues such as the balanced scorecard, responsibility accounting, inventory and production management, strategic cost management, capital budgeting, and quality and performance measurement. Prerequisite: AC 321 Cost Accounting or MBA 641
This course integrates basic auditing with an advanced application of related concepts and standards. Topics of exploration may include: Audit sampling, ethical dilemmas, professional discipline, fraud detection, special purpose frameworks, and particular assurance engagements, among others. Prerequisite: AC 442
Accounting for Governmental and Non-Profit Entities cover governmental accounting and the various funds associated with non-profit enterprises. This course is a study of accounting techniques as applied to federal and state governmental units, voluntary and welfare organizations, and other non-profit organizations.
Prerequisite: AC 312
This course covers special topics of financial accounting, auditing, tax, or managerial accounting. The specific topic(s) offered will be listed in the course schedules for the session during which the seminar is offered. This class is offered in a seminar format, focusing on discussion rather than lecture. Prerequisites: 12 hours of accounting
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