Entry into all 6000 level courses requires graduate standing. (See School of Accountancy for graduate standing criteria.)
In-depth coverage of financial accounting and reporting topics from a theoretical and practical standpoint through a combination of reading assignments, classroom lecture/discussion sessions, assignments, cases, and student presentations. Topics include the FASB and the standard-setting process; SEC policy and practice; accounting for leases, post-employment benefits, deferred income taxes, and stock compensation plans.
A study of governmental and nonprofit accounting concepts including revenue and expense recognition; asset and liability valuation; and reporting, disclosure, and financial analysis. Includes in-depth discussion of the new GASB reporting model for governments and analysis of actual government financial statements produced using the new model.
Comprehensive study of the analysis and interpretation of financial statements by external decision makers and the impact of accounting conventions and alternative standards on analytical measures.
A study of the ethics espoused by accountants and their professional organizations with attention given to the current legal climate in which accountants operate.
Advanced cost accounting topics including cost accounting for non-manufacturing organizations, human information processing, activity resource usage, pricing, performance measurement, and non-routine decisions.
A study and analysis of advanced managerial accounting subjects. Examines the impact of accounting information on managerial processes including planning, organizing, and controlling.
Techniques in effective tax research, planning and communication. Also includes discussion of tax policy, procedure and ethics. Prerequisite: ACTG 3400 or equivalent.
Principles of U.S. taxation applicable to inbound and outbound international transactions. Also covers issues related to international tax treaties. Prerequisite: ACTG 3400 or equivalent.
Principles of estate & gift taxation and valuation. Also includes wills and intestate succession and income taxation of estates and trusts. Prerequisite: ACTG 3400 or equivalent.
In-depth coverage of advanced individual tax issues such as alternative minimum tax, loss limitations, real estate transactions, stock options, employment taxes, tax credits, charitable contributions, interest classification, related-party transactions, and timing of income/loss recognition. Prerequisite: ACTG 3400 or equivalent.
Nonprofit corporations, public charities, private foundations, excise taxes, unrelated business income, and compliance issues for tax-exempt entities. State income taxation, nexus, constitutional limitations, sales tax, excise tax, property tax, and other current state and local tax issues. Prerequisite: ACTG 3400 or equivalent.
Income taxation of corporations and shareholders. Includes in-depth analysis of tax issues related to corporate formations, operations, distributions and liquidations. Also covers the taxation of S corporations. Prerequisite: ACTG 3400 or equivalent.
Income taxation of partnerships and partners. Includes in-depth analysis of tax issues related to partnership formations, operations, distributions and liquidations. Also covers issues related to limited liability companies. Prerequisite: ACTG 3400 or equivalent.
Consideration of tax, insurance, investment and estate planning principles from a retirement perspective. Includes discussion of sources of retirement income and anticipated retirement expenses. Prerequisite: ACTG 3400 or equivalent.
In-depth coverage of advanced corporate tax topics such as tax-free corporate reorganizations, taxable stock acquisitions, taxable asset acquisitions, affiliated groups, consolidated returns, and corporate tax shelters. Prerequisite: ACTG 3400 or equivalent; Recommended: MACC 6460.
Advanced topics of auditing and assurance services including professional and technical aspects of auditing practice, introduction to SEC, ethics and legal responsibilities, fraud, recent auditing developments, sampling techniques for decision making, internal control, and risk assessment.
Methods, techniques, controls, and procedures used in the audit of computerized accounting systems.
Internal audit profession, internal control, risk assessment, evidence gathering, audit management, internal/external auditor relations, environmental auditing and federal sentencing guidelines, and audit reporting.
An advanced study of accounting information systems including general ledger, principles, tools, and techniques for controls, database systems, management query, and data analysis tools and systems. Course integrates projects and case studies where applicable.
Individual work or work in small groups, by arrangement, on special topics not included in the announced course offerings. Prerequisite: Approval of Graduate Coordinator and Instructor.
Lecture and discussion of current accounting topics by individuals from business and industry.
Weber State University 2005-2006 Catalog