Curriculum
Course Schedule
| Course | Credit Hours |
|---|---|
| Quarter 1 | |
| ACC 577: Tax Research, Professional Responsibilities and Property Transactions | 3 |
| ACC 521: Accounting Analytics Concepts and Tools | 3 |
| ACC 591: Professional Responsibilities I or Special Topics in Accounting I (Elective) | 1 |
| Quarter 2 | |
| ACC 520: Statistics and Coding for Accounting Analytics | 3 |
| ACC 571: Taxation of Corporations and Shareholders | 3 |
| ACC 587: State and Local Taxation | 3 |
| Quarter 3 | |
| ACC 573: Taxation/Pass-Thru Entities | 3 |
| ACC 511: Accounting for Income Taxes (Elective) | 3 |
| ACC 581: ESG Reporting and Ethics (Elective) | 3 |
| ACC 585: Performance Measurement and Advanced Managerial Accounting (Elective) | 3 |
| ACC 591: Professional Responsibilities II or Special Topics in Accounting II (Elective) | 1 |
| Quarter 4 | |
| ACC 589: International Taxation | 3 |
| ACC 513: Advanced Financial Accounting (Elective) | 3 |
| ACC 575: Family, Financial, Tax and Wealth (Elective) | 3 |
| ACC 591: Critical Judgements in Accounting (Elective) | 3 |
| ACC 591: Professional Responsibilities II or Special Topics in Accounting II (Elective) | 1 |
Course Descriptions
Tax Research, Professional Responsibilities, and Property Transactions
Reviews tax research
principles, standards of professional conduct, and property transactions from the basics of gain or loss realized to
advanced topics such as like-kind exchanges, installment sales, and exclusion on home sales. Three research projects
related to property transactions will test your newly acquired tax research skills.
Accounting Analytics Concepts and Tools
Addresses analytics in accounting, auditing, and tax
contexts. It focuses on the methods and techniques to analyze data sets while also making it easier to interpret,
present and utilize the results for financial decision-making. Presents additional frameworks and approaches to equip
students to recognize and interpret patterns in data and models and recommend actions. Students learn multiple
concepts to improve decision-making related to accounting data. It also serves as a continuation of the extraction,
cleaning, and transformation of data for accounting applications.
Professional Responsibilities I, II, & III
Enables students to solve complex financial reporting
issues. Students learn how to improve judgment and decision-making skills, implement regulatory guidance, and prepare
research documentation.
Statistics and Coding for Accounting Analytics
Addresses analytics in accounting, auditing, and
tax contexts. It focuses on the introduction of methods and techniques to analyze data sets while also making it
easier to interpret, present and utilize the results for financial decision-making. Presents frameworks and approaches
to equip students to recognize and interpret patterns in data and models and recommend actions. Teaches multiple
concepts to improve decision-making related to accounting data. It also serves as a practical introduction to the
extraction, cleaning, and transformation of data for accounting applications.
Taxation of Corporations and Shareholders
Examine the tax consequences to organizations and
shareholders of a corporation’s life cycle. A comprehensive case study brings together key topics, including tax
planning related to choice of entity, corporate formations, operations, distributions and liquidations, and corporate
acquisitions and reorganizations.
State and Local Taxation
Multistate taxation and the interplay between multistate tax issues and
federal and state constitutional limitations.
Taxation of Pass-Through Entities
Analyze partnership (LLC) taxation and S-corporation taxation
with regard to formation, operation, allocation of income among owners, distributions, and liquidation.
Accounting for Income Taxes
Primarily, the comprehensive study of financial accounting for income
taxes. The core content focuses on ASC740, including the preparation, review, and audit of a corporate tax provision.
The course is particularly valuable for students interested in a career in either audit or tax.
ESG Reporting and Ethics
Explore corporate governance systems by which business corporations are
directed and controlled and how these may contribute to sustainable enterprise. A case-based approach facilitates
class discussion on the mechanisms of governance, analysis of organizational strategies that facilitate sustainable,
high-performing organizations, and the balance among various stakeholders.
Performance Measurement and Advanced Managerial Accounting
Provides a framework to address issues related to Strategic Cost Management and performance measurement
in organizations. Topics on strategic cost management, incentive design, and management control are examined through
extensive case-based discussions.
International Taxation
Addresses the U.S. taxation of U.S. individuals and businesses that do business outside the U.S. as well
as the U.S. taxation of foreign persons and tax treaties, allocation of income, foreign tax credits and transfer
pricing. Emphasizes planning related to some of the tax issues that commonly arise in cross-border businesses.
Advanced Financial Accounting
Apply accounting theory and practices to complex transactions faced by corporations and auditors. Learn
the mechanics of the underlying accounting for consolidations, mergers and acquisitions, derivatives, equity
compensation, and foreign currency transactions, but also analysis and critiques of economic models utilized in its
application.
Family Financial, Tax and Wealth
Provides an understanding of family financial planning, individual income tax, taxation of wealth
transfers during life (gifts) and at death (estate) with emphasis on identifying planning techniques to maximize
family wealth and financial security for individuals and their families.
Critical Judgements in Accounting
A small class emphasizing discussion, presentations by students, and written research papers.