Graduate Curriculum Course Descriptions

Top of PagePreparatory Communications Courses

AEE 3030C Effective Oral Communication.

Credits: 3.Strategies and techniques for effective presentations in the food, agricultural and natural resource professions. Emphasis on oral and visual techniques for formal and informal situations including leadership and group settings.

ORI 2000 Oral Performance of Literature 1.

Credits: 3. Not open to theatre/dance majors. An introduction to the presentational mode of interpreting literature with emphasis on the improvement and application of vocal skills. (H)

SPC 2600 Introduction to Public Speaking.

Credits: 3. Theory and practice in presenting public speeches; determination of communication purpose(s) and adaptation of organization, evidence, language and other message characteristics for designated audiences.

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Accounting Core

ACG 5226 Mergers and Acquisitions and Consolidated Statements.

Credits: 2; Prereq: ACG 4133C. 7AC standing. Reporting of business combinations, equity method of accounting for investments in stocks, and issues concerning consolidated financial statements.

ACG 5505 Financial Reporting for Governmental and Not-for-Profit Organizations.

Credits: 2; Prereq: ACG 4133C; 7AC standing. Reporting by state and local governmental organizations and not-for-profit entities.

ACG 5637 Auditing I.

Credits: 3; Prereq: "C" grade or better in ACG 4133C and in ACG 4352C. Introduction to auditing and assurance services. Decision-making process, research, and auditing standards and procedures, with emphasis on ethics, legal liability, internal control, audit evidence, testing, and introduction to statistical sampling and EDP auditing.

ACG 5815 Accounting Institutions and Professional Literature.

Credits: 2; Prereq: ACG 4133C, ACG 5637; 7AC standing. Private and public sector accounting institutions and their respective professional literature. Research techniques for addressing accounting issues emphasized through case assignments.

ACG 6136 Accounting Concepts and Financial Reporting.

Credits: 2; Prereq: ACG 5815; 7AC standing. Theoretical frameworks essential to explore structure, features, and limitations of accounting and financial reporting.

ACG 6207 Accounting Issues in Financial Risk Management.

Credits: 2; Prereq: ACG 5815, ACG 5226; 7AC standing. Overview of risk management, financial instruments used in risk management, and related accounting issues and practices.

ACG 6255 International Accounting Issues.

Credits: 2; Prereq: ACG 5815, ACG 5226; 7AC standing. Overview of international accounting and financial reporting practices in foreign jurisdictions and comparisons of financial reporting requirements between United States and selected foreign countries.

ACG 6387 Strategic Costing.

Credits: 2; Prereq: ACG 5075 or ACG 4352C. Strategic view of design and use of an organization’s internal accounting system.

ACG 6635 Issues in Audit Practice.

Credits: 2; Prereq: ACG 5815, ACG 5226; 7AC standing. In-depth discussion of fundamental concepts underlying audit practice, including introduction to current topics in auditing, advanced audit methods, and trends in auditing practice.

ACG 6657 Auditing and Corporate Governance.

Credits: 2; Prereq: ACG 5226, ACG 5815; 7AC standing. Concepts of corporate governance including regulation and practice. Overview of corporate governance mechanisms and introduction to economic foundation for auditing; linkages among governance, risk management and assurance; and essential attributes of auditing such as independence.

ACG 6695 Computer Assurance and Control.

Credits: 2; Prereq: ACG 5637; 7AC standing. Concepts of risk, control, and assurance in environments with advanced information technology. Technology based audit tools and techniques.

ACG 6888 Foundations of Measurement.

Credits: 2; Prereq: graduate standing. Foundations of measurement: whether measure exists, uniqueness properties if it does exist, and implementation issues. Measures of income, of value, of preference, and of risk.

ACG 6905 Individual Work in Accounting.

Credits: 1-4; max: 7; Prereq: approval of graduate coordinator. Reading and research in areas of accounting.

ACG 6935 Special Topics in Accounting.

Credits: 1-4; max: 8; Prereq: consent of associate director.

ACG 6940 Supervised Teaching.

Credits: 1-5; max: 5; S/U.

TAX 5005 Introduction to Federal Income Taxation.

Credits: 3; Prereq:"C" grade or better in ACG 3482C. Concepts and applications for all types of taxpayers. Influence of taxation on economic decisions, basic statutory provisions relevant to determining taxable gross income, allowable deductions, tax computations, recognition or nonrecognition of gains and losses on property transactions, and characterization of gains and losses.

TAX 5065 Tax Professional Research.

Credits: 2; Prereq: TAX 5005; 7AC standing. Use of professional tax literature and technology for problem solving. Case-based to provide experience in dealing with unstructured situations encountered in professional tax practice. Both problem identification and resolution emphasized.

TAX 6015 Taxation of Business Entities I.

Credits: 2; Prereq: TAX 5065; 7AC standing. First of three-course sequence examining taxation of corporations, S corporations, partnerships, and other business entities. In addition to basic taxation of business entities, tax planning and comparisons of taxation across entity forms emphasized.

TAX 6016 Taxation of Business Entities II.

Credits: 2; Prereq: TAX 6015; 7AC standing. Continuation of TAX 6015.

TAX 6017 Taxation of Business Entities III.

Credits: 2; Prereq: TAX 6016; 7AC standing. Continuation of TAX 6016.

TAX 6526 Advanced International Taxation.

Credits: 2; Prereq: TAX 5065; 7AC standing. Expansion of introduction to international tax, addressing more complex concepts encountered by U.S. multinationals operating abroad. U.S. taxation of foreign persons with U.S. activities included.

TAX 6726 Executive Tax Planning.

Credits: 2; Prereq: TAX 5065; 7AC standing. Unique economic and tax planning scenarios faced by highly compensated executives throughout their working lives and as they face retirement and death.

TAX 6877 Multijurisdictional Taxation.

Credits: 2; Prereq: TAX 5065; 7AC standing. Tax issues involved when business enterprises operate in multiple taxing jurisdictions. Principles of both multi-state and international income taxation (and their overlap).

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BUL 5832 Commercial Law.

Credits: 3; Prereq: BUL 4310 Primarily for students in M.Acc. program. Contracts for sale of goods and services, documents of title, secured transactions, negotiable instruments, commercial paper, payment systems, bankruptcy, and related subject.

ENC 5236 Advanced Business Writing for Accounting.

Credits: 4. 7AC Standing. Practice in and examination of theories of professional writing.

MAN 5246 Organizational Behavior.

Credits: 2; Prereq: Designed for MBA students. Focus on behavior of individuals, groups and organizations with purpose of understanding organizations, how they work, and people in them. Concepts presented in relation to core managerial competencies.

MAN 6724 Strategic Management.

Credits: 2; Prereq: Designed for MBA students and taken last semester before graduation. Focus on complex strategic questions that confront general managers. Approaches learned in other courses combined with material particular to strategic management. Approaches used to formulate and implement overall strategies that allow firms to obtain and sustain competitive advantages while creating shareholder wealth.