Accountancy Courses

A course listed in the Graduate Catalog does not guarantee it will be taught in a specific semester or academic year.
ACC
503
Advanced Financial Accounting.
3
Advanced financial accounting topics including pensions, earnings per share, accounting changes, and deferred income taxes.
Prerequisites: 
Marriott School Graduate Core.
ACC
515
Accounting Research Seminar.
3
Professional standards and professional literature of accounting and auditing; related academic research. Research tools, information technologies, and critical analysis emphasized.
Prerequisites: 
Admission to MAcc.
ACC
516
Introduction to Academic Research.
3
Fundamentals of academic research, including the scientific method, the philosophy of science, and the areas and methodologies of academic research.
Prerequisites: 
Admission to the MAcc predoctoral track.
ACC
517
Academic Archival Research Design.
1.5
Accounting research using archival methodologies. Focus on reading, interpreting, critiquing, and designing archival research. Designed for those planning to enter a PhD program.
Prerequisites: 
SOA director's consent.
ACC
518
Academic Experimental Research Design.
1.5
In-depth study of accounting research using experimental methodologies. Focus on reading, interpreting, critiquing, and designing experimental research. Designed for those planning to enter a PhD program.
Prerequisites: 
SOA director's consent.
ACC
522
Advanced Taxation.
3
Tax laws as they apply to selected tax entities, with an introduction to tax research methodology.
Prerequisites: 
Marriott School Graduate Core.
ACC
523
Tax Research Methodology.
3
In-depth treatment of research and procedures emphasizing communication and presentation of findings.
Prerequisites: 
Admission to MAcc.
ACC
525
Accounting Information Systems Risk and Control.
3
Understanding the risks involved in accounting information systems and the proper design, documentation, and validation of mitigating controls. Theory and application.
Prerequisites: 
Admission to MAcc.
ACC
530
Advanced Financial Statement Auditing.
3
Accounting methodology, professional auditing standards, and current issues.
Prerequisites: 
Admission to MAcc; Acc 515 or equivalent.
ACC
531
Advanced Management Accounting.
1.5
Advanced concepts, including the role of accounting in strategic and operational decision-making.
Prerequisites: 
Marriott School Graduate Core; Acc 515 or equivalent.
ACC
540
Advanced Professional Financial Accounting.
3
Advanced financial accounting topics including pensions, earnings per share, accounting changes, and deferred income taxes.
Prerequisites: 
Marriott School Graduate Core; Acc 515 or equivalent.
ACC
541
Financial Statement Analysis.
1.5
Analysis of financial statements and the accompanying footnotes. How various accounting methods might affect interpretation and use of financial information.
ACC
542
Fair Value and Other Measurements in Accounting.
3
Case-based course that examines theoretical and practical issues surrounding fair value and other measurement issues. Focuses on techniques used in practice for measuring financial instruments, acquisitions, revenue recognition, and asset impairments, among others.
Prerequisites: 
ACC 515 & ACC 530
ACC
545
International Accounting and Multinational Enterprises.
3
Accounting from an international perspective: flow of information in multiple currencies, complying with reporting requirements, setting budgets and monitoring performance, and controlling corporate assets through reports and audits.
ACC
550
Fraud Prevention and Detection.
3
Fraud prevention, detection, investigation, issues, and methodology. Examination of past frauds with hands-on cases and computer exercises to identify increased fraud risk, interrogate data, and design prevention and detection controls.
ACC
555
Data Communications and Security.
3
Principles of data communication and security, local- and wide-area networks, hardware, software, infrastructure, standards, policies, baseline security, web security, cryptography, operations, and security management.
Prerequisites: 
Admission to MAcc.
ACC
556
Database Analysis and Design.
3
Concepts and techniques of database system development. Focal areas include: structures, integrity, retrieval, manipulation, validation, and analysis. SQL used as basis for data interrogation.
Prerequisites: 
Admission to a Marriott School graduate program.
ACC
557
Management Consulting and Projects.
3
Projects-oriented course where students get hands-on experience performing consulting jobs for businesses in Utah. Class includes both in-class instruction and business experience.
Prerequisites: 
Admission to MAcc.
ACC
560
Special Problems in Federal Taxation.
3
Special property transactions, accounting periods and methods, tax payments and credit, tax concepts, and reporting tax liability.
Prerequisites: 
ACC 523.
ACC
561
Corporate Taxation 1.
3
Federal income taxation of corporations and shareholders.
Prerequisites: 
ACC 523
ACC
562
Corporate Taxation 2.
3
Continuation of Corporate Taxation 1. Includes consolidated returns.
ACC
563
Taxation of Partnerships.
3
Federal income taxation of general and limited partnerships and partners.
Prerequisites: 
ACC 523
ACC
564
Taxation of Estates, Gifts, and Fiduciaries.
3
Federal taxation of property transferred by death and gift; federal taxation of income of trusts and estates.
Prerequisites: 
ACC 523
ACC
565
R
Current Tax Policy.
0.5-3
Intensive study of special and current tax topics and policies.
Prerequisites: 
ACC 523
ACC
566
Tax Accounting Methods and Accounting for Income Taxes.
3
Accounting periods and methods, corporate income taxation, and accounting for income taxes under ASC 740.
Prerequisites: 
ACC 523
ACC
568
Taxation of Foreign Income.
3
Federal taxation of foreign transactions.
Prerequisites: 
Acc 561 or concurrent enrollment.
ACC
591
R
Readings and Conference
1-3
In-depth study one-on-one with chosen professor on topic of mutual interest not currently covered in existing courses.
Prerequisites: 
SOA director's consent.
ACC
599
R
Academic Internship: Accounting.
0.5-3
On-the-job experience and training in industry, government, or public accounting firms.
Prerequisites: 
Internship coordinator's consent.
Department Reference: