ACCT 1050
Accounting Essentials – 3 credits
Overview of accounting concepts, with special emphasis on practical applications. Taught only as a special extension course as requested.
ACCT 1550
Accounting Software for Small Business Applications – 3 credits
Instruction in the use of small business accounting software.
Prerequisites: ACCT 1050 or equivalent.
ACCT 2010
Survey of Accounting I – 3 credits
Survey of uses of accounting information by investors and creditors for decision making. Emphasis on basic accounting principles used to prepare, analyze, and interpret financial statements.
Prerequisites: STAT 1040 or MATH 1030 or 1050 (MATH 1050 or equivalent is required for College of Business majors); and GPA of 2.5 or higher.
Semester(s) Taught: F,Sp,Su
ACCT 2020
Survey of Accounting II – 3 credits
Survey of uses of accounting information by managers for decision making, including planning, budgeting, and controlling operations. Emphasizes accumulation, analysis, and control of product and service costs.
Prerequisites: ACCT 2010
Semester(s) Taught: F,Sp,Su
ACCT 3110
Intermediate Financial Accounting and Reporting I – 3 credits
Study of accounting principles, theory, and practice relating to financial reporting of assets
Prerequisites: Cumulative GPA of 3.0 or higher; grade of B or better in ACCT 2010; ACCT 2020; admittance to a USU major; and completion of at least 40 credits
Semester(s) Taught: F,Sp,Su
ACCT 3120
Intermediate Financial Accounting and Reporting II – 3 credits
Study of accounting principles, theory, and practice relating to liabilities, equities, and other contemporary issues.
Prerequisites: ACCT 3110; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp,Su
ACCT 3310
Strategic Cost Management – 3 credits
Contemporary theory and applications in the accumulation, analysis, and interpretation of accounting information for internal decision-making and control.
Prerequisites: Cumulative GPA of 3.0 or higher; grade of B or better in ACCT 2010; ACCT 2020; admittance to a USU major; and completion of at least 40 credits
Semester(s) Taught: F,Sp,Su
ACCT 3410
Income Taxation I – 3 credits
Emphasis on Federal income taxation of individuals. Introduction to tax research methods and taxation of corporations and partnerships
Prerequisites: Admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp,Su
ACCT 4200
Advanced Accounting – 3 credits
Study of accounting principles and theory relating to business combinations, nonprofit organizations, and governmental accounting.
Prerequisites: ACCT 3120; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp,Su
ACCT 4410
Income Taxation II – 3 credits
Federal income taxation of partnerships, corporations, S-corporations, estates and trusts, and gifts.
Prerequisites: ACCT 3410; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp
ACCT 4500
Accounting Information Systems – 3 credits
Theoretical concepts underlying accounting systems? computerized support of business processes. Topics include accounting systems development, controls, security, and audit.
Prerequisites: ACCT 3110 and BIS 2450; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp
ACCT 4510 CI
Auditing Principles and Techniques – 3 credits
Fundamental principles and techniques of auditing and reporting of audits presented in the context of the audit logic sequence. Integrative applications emphasizing audits of organizational resources, processes, and systems. Also addresses ethics, legal environment, auditing standards, and fraud
Prerequisites: ACCT 3110; admittance to a USU major; cumulative GPA of 2.67 or higher; and completion of at least 40 credits
Semester(s) Taught: F,Sp
ACCT 4900
Independent Research and Readings – 3-4 credits
Selected reading and research individually assigned, handled, and directed. Problems of mutual interest to students and the instructor are investigated and reported.
Prerequisites: Departmental permission
Semester(s) Taught: F,Sp,Su
ACCT 4950H
Senior Honors Thesis/Project – 3 credits
Creative project that will then be written up, and presented, as a Senior Thesis as required for an Honors Plan.
Semester(s) Taught: Sp
ACCT 6010
Financial and Managerial Accounting – 3 credits
Introduction to financial and managerial accounting at the graduate level.
Prerequisites: Admission to a College of Business graduate program
Semester(s) Taught: Su
ACCT 6200
Advanced Topics in Financial Reporting – 3 credits
Study of accounting principles and theory related to advanced consolidations, multinational accounting, segment reporting, SEC reporting, partnerships, and financial distress.
Prerequisites: ACCT 3120, 4200
Semester(s) Taught: F,Su
ACCT 6350
Accounting Strategies for Achieving Profit Goals – 3 credits
Action-oriented case studies to demonstrate management accounting techniques to achieve profit goals and business strategies in a variety of organizations. International accounting and ethical issues are addressed.
Prerequisites: ACCT 2010 and 2020, or ACCT 6010
Semester(s) Taught: F,Sp
ACCT 6410
Tax Research and Procedures – 3 credits
Methods of researching tax problems, case studies in tax administration, civil procedures and penalties, professional responsibility, and tax ethics for the tax practitioner.
Prerequisites: ACCT 3410 and 4410
Semester(s) Taught: F,Su
ACCT 6420
Taxation of Corporations and Shareholders – 3 credits
Concepts and principles governing the taxation of corporations and shareholders. Effect of taxes on corporation formation, capital structure, distributions, liquidations, and reorganizations.
Prerequisites: ACCT 3410 and 4410
Semester(s) Taught: Su
ACCT 6440
Taxation of Partnerships, Estates, and Trusts – 3 credits
Concepts and principles governing the taxation of partnerships and partners and estates, trusts, and beneficiaries. Uses of partnerships and trusts in tax planning.
Prerequisites: ACCT 3410 and 4410
Semester(s) Taught: F
ACCT 6460
Tax Topics – 3 credits
Topics of current interest to tax professionals.
Prerequisites: ACCT 3410 and 4410
Semester(s) Taught: Su
ACCT 6500
Advanced Accounting Information Systems – 3 credits
Contemporary issues in accounting information systems, including emerging information technologies, systems evaluation and selection, and computer-based audit and security.
Prerequisites: ACCT 4500
Semester(s) Taught: Sp
ACCT 6510
Financial Auditing – 3 credits
Application of generally accepted auditing standards to accounting systems. Some study of auditing theory and current issues, and an introduction to statistical auditing.
Prerequisites: ACCT 4510
Semester(s) Taught: F,Sp
ACCT 6540
Forensic Accounting – 3 credits
Study of forensic accounting. Topics covered include types of fraud, recognition of red flags, and fraud investigation techniques. Also includes practice with computer-aided fraud detection, interrogation techniques, and case studies.
Semester(s) Taught: F
ACCT 6600
Information Systems Auditing and Control – 3 credits
Study of information systems auditing methodologies, including risk assessment, systems controls, and the use of computer-assisted audit techniques.
Semester(s) Taught: F
ACCT 6610
Accounting Theory and Research – 3 credits
Analytical approach to understanding the financial reporting environment. Integration of accounting theory and practical research methodology in the resolution of financial reporting problems.
Prerequisites: ACCT 3120 (may be taken concurrently)
Semester(s) Taught: Sp,Su
ACCT 6800
Accounting Communications and Professional Conduct – 3 credits
Study of written and oral communication skills appropriate for the accounting profession. Covers interpersonal skills and professional conduct, including ethical conduct, in various business settings.
Semester(s) Taught: F,Sp
ACCT 6900
Independent Reading and Research – 1-3 credits
independent work in accounting areas: theory, auditing, taxation, and other related areas.
Prerequisites: Departmental permission
Semester(s) Taught: F,Sp,Su
ACCT 6960
Professional Paper – 1-3 credits
A paper of professional quality prepared by the student. Designed to demonstrate the ability to complete a major business-related project and to effectively present the results.
Prerequisites: Departmental permission
Semester(s) Taught: F,Sp,Su
ACCT 6990
Continuing Graduate Advisement – 1-3 credits
Continuing enrollment at the University required after completing coursework.
Prerequisites: Departmental permission
Semester(s) Taught: F,Sp,Su
ACCT 6310
Advanced Issues in Management – 3 credits
Examination of appropriate internal financial and nonfinancial performance measures for efficient management decision making and control. Cases and problems relating to cost management and control systems.
Prerequisites: ACCT 3310
Semester(s) Taught: Sp
ACCT 6250
International Accounting and – 3 credits
Explores international accounting issues, including the standard-setting process, the conceptual framework, the regulatory interface, international auditing standards, and a comparison of U.S. and international accounting standards.
Prerequisites: ACCT 4200
Semester(s) Taught: Sp