Accounting Course Offerings

Accounting course offerings will be found under the 4 letter code of ACCT in the course listings.  

562 – Income Tax Procedure (3)

Prerequisite: ACCT 301 or equivalent. This course presents an analysis of federal tax laws for individuals and unincorporated organizations. Key tax accounting principles are examined, including the measurement of income, asset exchanges, capital transactions, and business expenses.

563 – Organizational Behavior (3)

Prerequisite: ACCT 301 or equivalent. This course examines the taxation of corporations, partnerships, and limited liability companies. Includes corporate organizations and §351 transfers, corporate income tax, subchapter S, dividends, non-liquidating distributions other than dividends, liquidating distributions, redemptions, corporate reorganizations, and transfer of corporate tax attributes. Also includes income tax aspects of partnership formations, distributions,  withdrawals, and terminations.

564 – Accounting Information Systems (3)

Prerequisite: ACCT 305 or equivalent and MBUS 509 or MMIS 500. This course covers the use of information technology in effectively managing and controlling the financial transactions associated with electronic commerce in a global, internet-based economy. Systems selection, development, and implementation are analyzed, as are the business processes that are integral to the value chain. Specific transaction  cycles are discussed with a focus on internal controls.