Graduate Courses for Accounting and Information Assurance (BUAC)

Schedule of Classes: Fall | Winter | Spring | Summer
(Only current and next semester available)

BUAC 701 Accounting Theory (3 credits)
Prerequisites: BMGT 310, BMGT 311, and BMGT 424. Credit will be granted for only one of the following: BMGT 706 or BUAC 701. Formerly BMGT706.
Examines GAAP, its weaknesses and strengths, and the role that the FASB and SEC play in its development. Includes the FASB standard setting process and issues that relate to this process: FASB conceptual framework; lobbying activity; and impending FASB standards. Other topics include: how management incentives and firm type influence accounting choice; recognize versus disclose as a strategy; and current debates in accounting. While the user of accounting information is examined, this course focuses more on management and how it reports and discloses accounting information.

BUAC 705 Advanced Financial Reporting (3 credits)
Prerequisites: BMGT 310, BMGT 311, and BMGT 424. Credit will be granted for only one of the following: BMGT 707 or BUAC 705. Formerly BMGT707.
Uses authoritative professional pronuncements to examine advanced financial reporting issues. Examines complex problems in accounting and reporting; examples include penisons, taxes, interest rate swaps, derivative securities, international transactions, and international financial reporting. Takes a user-oriented perspective, and examines the ways in which financial accounting information is used by investors, analysts, and creditors. Examples include if users adjust for alternative accounting methods or for information that is recognized versus disclosed.

BUAC 710 Advanced Accounting Theory (3 credits)
Prerequisite: BUSI 610. Credit will be granted for only one of the following: BMGT 710 or BUAC 710. Formerly BMGT710.
Contemporary issues in financial accounting. The nature of income, the relationship between asset valuation and income determination, and various approaches to accounting for inflation. The accounting standards setting process. The measurement and valuation of assets (e.g., foreign investments) and liabilities (e.g., leases and pensions).

BUAC 711 Financial Planning and Control Systems for Managers and Consultants (3 credits)
Prerequisites: BUSI 611, BUSI 630 and BUSI 681; or permission of department. For BMGT majors only. Credit will be granted for only one of the following: BMGT 711 and BUAC 711. Formerly BMGT711.
This course provides an analysis of several topics concerning financial planning/control systems (management accounting systems). Topics covered: design and use of cost management systems (including activity based costing systems), financial performance measures for enhancing firm value, managerial incentive contracts and accounting data, management accounting and Internet-based transactions, managing earnings and financial ratios, use of balanced scorecard to evaluate financial/nonfinancial managerial performance, management accounting systems and competitor analysis, behavioral aspects of budgeting, post-auditing of capital investments, accounting/economics aspects of information security, and transfer pricing.

BUAC 713 The Impact of Taxation on Business Decisions (3 credits)
Prerequisite: BUSI 611. Credit will be granted for only one of the following: BMGT 713 or BUAC 713. Formerly BMGT713.
The impact of tax law and regulations on alternative strategies with particular emphasis on the large, multidivisional firm. Problems of acquisitions, mergers, spinoffs, and other divestitures from the viewpoint of profit planning, cash flow, and tax deferment.

BUAC 715 International Accounting: A Managerial Perspective (3 credits)
Prerequisite: BUSI 611. Credit will be granted for only one of the following: BMGT 715 or BUAC 715. Formerly BMGT715.
Focuses on using accounting data for managerial planning and control on a global basis. The generic topics covered in the course include foundations of a global accounting system; survey of international accounting standards and measures; and the impact of globalization on the use of managerial accounting data. Guest speakers will participate in the course.

BUAC 726 Advanced Accounting Systems (3 credits)
Prerequisite: BMGT 326. Credit will be granted for only one of the following: BMGT 716 or BUAC 726. Formerly BMGT716.
A study of current information technologies and their interaction with accounting systems and the accounting profession. Topics include: systems analysis and design; databases; electronic commerce and data security; communications and image processing; and expert systems and decision support systems.

BUAC 735 Ethical and Professional Issues in Accounting (3 credits)
Prerequisites: BMGT 201, BMGT 311 and BMGT 422. Not open to students who have completed BMGT 411. Credit will be granted for only one of the following: BMGT 411, BMGT 714 or BUAC 735. Formerly BMGT714.
Examines the issues of professionalism and ethics in all segments of accounting. Students wishing to take this course should not take BMGT 411.

BUAC 743 Financial Statement Analysis (2 credits)
Prerequisite: BUSI610. For Majors only or permission of department.
Provides students with the tools to conduct a financial statement analysis, which is part of an overall business analysis. This involves understanding and using the information that financial statements are communicating to users.

BUAC 750 Research and Internship in Accounting (3 credits)
Prerequisite: permission of department. Credit will be granted for only one of the following: BMGT 717 or BUAC 750. Formerly BMGT717.
Completion of a research paper on an approved accounting topic. Supervised sponsored internship in an entity outside the University.

BUAC 758 Special Topics in Accounting and Information Assurance (1-3 credits)
Prerequisite: permission of department. Repeatable to 09 credits if content differs. Formerly BMGT798.
Selected advanced topics in the various fields of graduate study in accounting and information assurance.

BUAC 759 Independent Study in Accounting and Information Assurance (1-6 credits)
1 semester hours. Repeatable to 06 credits if content differs. Formerly BMGT708.
Independent study for masters students in accounting and information assurance.