ACC 462: Federal Income Taxation. Study of federal income tax concepts, laws and rules relating to individuals and businesses. Basic tax return preparation and tax research are included. Prerequisites: ACC 202, BUA 204 BUA 102, ECO 201, all with grades of C or better. CREDIT: THREE SEMESTER HOURS.

ACC 463: Advanced Federal Income Taxation. Exploration of federal income tax laws, rules, regulations, and court decisions applicable to partnerships, corporations, fiduciaries and international transactions and estate and gift transfer taxes. Prerequisite: ACC 462. CREDIT: THREE SEMESTER HOURS.

ACC 480: Accounting Internship. Off-campus, on-the-job employment related to the discipline of accounting. Prerequisites: ACC 301; junior or senior classification and consent of chairperson. CREDIT: THREE SEMESTER HOURS.

ACC 497: Contemporary Topics in Accounting. An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. May be repeated up to three times for credit for different topics. Prerequisites: ACC 301, 302 or consent of instructor. CREDIT: THREE SEMESTER HOURS.

ACC 499: Independent Study in Accounting. Research and in-depth study of a particular accounting concept or problem under the guidance of a faculty member. Prerequisite: Senior classification and consent of the chairperson. CREDIT: THREE SEMESTER HOURS.

ACC 500: Survey of Accounting. Survey of financial and managerial accounting for graduate students. Emphasis is given to the preparation of financial statements for internal and external users, analysis and interpretation of accounting information, and its use in decision-making. This course does not count toward the 30 hours required for the MBA degree. CREDIT: THREE SEMESTER HOURS.

ACC 502: Managerial Accounting. A study of the concepts and techniques relating to the accounting information needed by management for planning, directing, controlling, and evaluating company decisions. CREDIT: THREE SEMESTER HOURS.

ACC 503: Auditing. An in-depth study of generally accepted auditing standards and the performance of the attest function and assurance services. CREDIT: THREE SEMESTER HOURS.

ACC 510: Governmental/Not-for-Profit Accounting. A comprehensive study of generally accepted accounting and reporting standards for governmental and nonprofit entities, including contemporary issues and developments. CREDIT: THREE SEMESTER HOURS.

ACC 563: Advanced Federal Income Taxation. A comprehensive study of federal income tax laws, rules, regulations, and court decisions as they relate to individual, partnership, corporations, estates, and trusts. CREDIT: THREE SEMESTER HOURS.

ACC 597: Contemporary Topics in Accounting. An exploration of contemporary topics in accounting. Examples of topics include fraud auditing, forensic accounting, IFRS or other emerging or relevant topics. May be repeated up to three times for credit for different topics. CREDIT: THREE SEMESTER HOURS.

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