Graduate Courses

Accounting (ACC)

6301 Advanced Management Accounting. A comprehensive study of the preparation of internal accounting reports for decision making, planning and control; cost determination and evaluation; budgeting and quantitative techniques. May not be taken by accounting majors to satisfy requirements in accounting. Prerequisite: Accounting 2302 (fall)

6303 Applied Auditing. Interrelation of auditing concepts, and professional standards and procedures for auditing computerized information systems, legal concerns, ethical dilemmas, and other contemporary issues in auditing practice. Prerequisites: Accounting 4303 and 4312. (spring)

6313 Accounting Information Systems. An advanced casework oriented course in computer-based information system theory and implementation. Topic coverage includes systems analysis, relational database theory, decision support systems, telecommunications, and networking. Prerequisites: Accounting 6301 or ACC 3304 (summer I)

6317 Advanced Accounting Problems. Review and elaboration of accounting principles as developed by a series of advanced problems. Corporation accounting and income determination. Prerequisite: Accounting 3304. (fall)

6325 Finance Statement Analysis. Interpretation and analysis of finance statements and schedules for investors and other users. Prerequisite: Accounting 3304

6361 Advanced Tax Accounting. Tax regulations applicable to partnerships, corporations, estates, gifts, and trusts. Prerequisite: Accounting 3361. (fall)

6362 Tax Research Methodology. Advanced research in federal taxation. Includes historical and current developments, sources of tax law, research methodology, case studies and reports. Prerequisite: Accounting 3361, and 4362 or 6361. (spring)

6381 Special Topics. A study of selected topics in accounting. May be repeated once for credit when the topic varies.

6391 Research. A specialized course which may be directed reading or research for superior students.

Economics (ECO)

ECO 6311 Managerial Economics (3-0). A survey of microeconomic theories and analysis methods with applications in business problems for managerial decision making. Topics include demand analysis and estimation, costs, market structures and pricing. Prerequisite: Economics 2302.

Finance (FIN)

FIN 6301 Financial Management (3-0). Corporate financial management decision-making techniques emphasized in areas of planning the financial structure, management of assets, capital budgeting, obtaining capital, and management of income. Prerequisite: Finance 3361.

FIN 6347 Estate Planning (3-0). Various aspects of estate and gift tax planning. Emphasis is given to a basic understanding of the unified estate and gift tax system. This course covers gratuitous transfers of property outright or with trusts, wills, and powers of appointment. It also covers federal estate and gift taxation, the marital deduction, and various estate planning devices used in estate planning process.
Includes project in estate planning. Prerequisite: Graduate standing.

FIN 6381 Special Topics (3-0). A study of selected topics in finance. May be repeated once for credit when topic varies.

Note: Course descriptions for Management Science 6301, Management 6311, Management 6312, Management 6313 and Marketing 6301 can be found in the Management and Marketing website.