ACC 201 Principles of Financial Accounting
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to undergraduate students in the Business - Admitted major and open to sophomores or juniors or seniors in the Hospitality Business Major.
Description:
Purpose and content of corporate financial statements with emphasis on interpretation and understanding the effects of various transactions on these statements. Basic principles, conventions and concepts related to financial statements. Measurement of assets, liabilities, revenues and expenses. International accounting concepts.
Effective Dates:
SS20 - Open
ACC 202 Principles of Management Accounting
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to undergraduate students in the Business - Admitted major.
Description:
Management uses of accounting information. Costing products and services, planning and budgeting, performance measurement, control of organizational activities, and decision making.
Effective Dates:
SS22 - Open
ACC 230 Survey of Accounting Concepts
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Not open to students in the Accounting major or in the Business - Admitted major or in the Business-Preference major or in the Exploring Business Preference Major or in the Finance Major or in the Human Resource Management Major or in the Management Major or in the Marketing Major or in the Supply Chain Management Major.
Not open to students with credit in:
ACC 202
Description:
Basic concepts in financial and managerial accounting for non-business majors.
Effective Dates:
SS25 - Open
ACC 250 Preparing for an Accounting Career
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 1 Lecture/Recitation/Discussion Hours: 1
Restrictions:
Open to freshmen or sophomores and open to undergraduate students in the Business - Admitted major and open to juniors in the Department of Accounting and Information Systems or approval of department.
Description:
Changing environment and career management in professional accounting. Change management, ethics, professional certification, improving writing and speaking skills, globalization, and technology.
Effective Dates:
FS20 - Open
ACC 293 Cooperative Education for Business Students
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 1 Lecture/Recitation/Discussion Hours: 1
Reenrollment Information:
A student may earn a maximum of 3 credits in all enrollments for this course.
Restrictions:
Approval of department.
Description:
Integration of pre-professional educational employment experiences in industry and government with knowledge and processes taught in the student's academic program. Educational employment assignment approved by the Department of Supply Chain Management.
Interdepartmental With:
Supply Chain Management, Economics, Finance, Hospitality Business, Management
Administered By:
Supply Chain Management
Effective Dates:
SS13 - Open
ACC 300 Intermediate Financial Accounting I
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 201 and ACC 202
Restrictions:
Open to juniors or seniors in the Department of Accounting and Information Systems or in the Department of Finance or in the Business - Admitted major or approval of department.
Not open to students with credit in:
ACC 305
Description:
U.S. and international concepts and procedures for preparing financial statements. Revenue recognition. Accounting for receivables, inventory, plant assets, intangibles and current liabilities. Applied research methods.
Effective Dates:
FS18 - Open
ACC 301 Intermediate Financial Accounting II
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 300 or ACC 305) and completion of Tier I writing requirement
Description:
U.S. and international concepts and procedures in accounting for various financial statement elements. Accounting for investments, bonds, leases, pensions, taxes, owners’ equity, earnings per share and comprehensive income.
Effective Dates:
FS18 - Open
ACC 305 Intermediate Accounting for Finance Majors
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 201 and ACC 202
Restrictions:
Open to juniors or seniors in the Finance Major or in the Human Resource Management Major or in the Management Major or in the Marketing Major or in the Supply Chain Management Major or in the Business - Admitted major.
Not open to students with credit in:
ACC 300
Description:
Major measurement, valuation, and reporting concepts and procedures underlying the assets, liabilities, owners' equity, revenues, and expenses contained in financial statements. Analysis, interpretation, and use of financial statements.
Effective Dates:
FS18 - Open
ACC 308 Governmental and Not-for-Profit Accounting
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 1 Lecture/Recitation/Discussion Hours: 1
Prerequisite:
ACC 300 or ACC 305
Description:
Financial reporting, budgeting and auditing issues in not-for-profit entities. Government-wide and fund financial statements for state and local governments, generally accepted accounting principles for not-for-profit entities, generally accepted government auditing standards, and budgeting.
Effective Dates:
FS18 - Open
ACC 321 Accounting Information Systems
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 201 and ACC 202
Description:
Conceptual modeling and implementation of accounting transaction processing systems. Enterprise value chains, documentation of workflow processing and control requirements, and modeling of accounting interoperability requirements.
Effective Dates:
SS17 - Open
ACC 331 Federal Income Tax Accounting
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 300 or ACC 305) and completion of Tier I writing requirement
Description:
Federal income taxation of businesses and individuals. Gross income, deductions, and tax computations for corporations and individuals.
Effective Dates:
FS18 - Open
ACC 341 Accounting for Management Decision Making
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 300 or ACC 305) and (STT 200 or STT 201 or STT 315)
Description:
Identification of relevant accounting information for management decision making, planning and control. Evaluation of cost accounting system design choices for decision usefulness and effectiveness of performance measurement.
Effective Dates:
FS18 - Open
ACC 393 Introduction to International Business
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 6 credits in all enrollments for this course.
Restrictions:
Open to students in the Eli Broad College of Business and The Eli Broad Graduate School of Management or in the School of Hospitality Business or approval of college.
Description:
Introduction to the context of international business delivered on-site in foreign settings. Fundamental concepts and principles of globalization such as multinational corporations, foreign markets and economies, internal and external market transactions, international law, cultural influences, and multinational business strategies.
Interdepartmental With:
International Business, Finance, General Business and Business Law, Hospitality Business, Management, Supply Chain Management
Administered By:
International Business
Effective Dates:
SS26 - Open
ACC 411 Auditing
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 300 or ACC 305) and ACC 321 and (STT 200 or STT 201 or STT 315)
Restrictions:
Open to seniors in the Finance Major or in the Accounting major and open to master's students in the Accounting Major.
Description:
The audit process and the role of financial statement audits in organizations and financial markets. Development of the attitude, knowledge, and skills required to meet ethical and auditing standards. Plan and perform audits. Communicate audit results.
Effective Dates:
FS18 - Open
ACC 490 Independent Study
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 6 credits in all enrollments for this course.
Restrictions:
Approval of department.
Description:
Independent study in special topics in accounting under faculty supervision.
Effective Dates:
SS13 - Open
ACC 491 Special Topics in Accounting and Information Systems
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 9 credits in all enrollments for this course.
Prerequisite:
(ACC 201 and ACC 202) and (ACC 300 or ACC 305)
Restrictions:
Open to students in the Department of Accounting and Information Systems or in the Department of Finance.
Description:
Current and emerging issues in accounting and information systems.
Effective Dates:
SS19 - Open
ACC 493 Internship
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 1
Reenrollment Information:
A student may earn a maximum of 3 credits in all enrollments for this course.
Prerequisite:
ACC 201 and ACC 202
Restrictions:
Approval of department.
Description:
Professional internship in public, industrial, or governmental accounting under faculty supervision.
Effective Dates:
FS19 - Open
ACC 807 Using Financial Statement Data for Decision-Making - An Analytics Approach
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
MBA 802 or ACC 301
Recommended Background:
Intermediate financial accounting
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Frameworks and methodologies for profitability and credit risk analyses. Tools and technologies to extract large scale financial statement information for valuation and decision-making. Emphasis on using big data from real world to improve critical thinking in making investment decisions.
Effective Dates:
US22 - Open
ACC 808 Analyzing Financial Reporting Decisions
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Intermediate level financial accounting
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Analytical frameworks to discuss financial reporting issues along with the development of accounting standards for various topics. Standard setting process and FASB’s conceptual framework. Economics of, accounting for, and valuation of financial instruments and derivatives.
Effective Dates:
US22 - Open
ACC 814 Advanced Auditing
Semester:
Fall of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Economic, regulatory and technology environments relating to auditing in the public and private sectors. Risk analysis, professional standards, audit evidence gathering and evaluations, accounting and auditing research and decision making. Data visualization and analytics tools used in auditing. Statistical methods for sample selection and analysis. Risk assessment of information produced by the entity and end user computing systems.
Effective Dates:
US22 - Open
ACC 821 Enterprise Database Systems
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Not open to students with credit in:
ACC 321
Description:
Design of accounting information systems. Storage and retrieval of accounting information. Management of information in business organizations. Conceptual modeling of transaction process systems, workflow systems and enterprise-wide networks of value-added activities. Integration of decision support and policy level systems with economic event processing systems. Evolution of accounting systems.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
SS22 - Open
ACC 822 Information Systems Project Management
Semester:
Fall of every year, Spring of every year
Credits:
Variable from 1 to 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Management of information system projects. Management of project scope, time, cost and quality. Optimization of project resources. Planning and control of projects. Program and portfolio management. Consulting issues for effective project management. Waterfall, lean and agile methodologies are discussed.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
US22 - Open
ACC 823 Advanced Enterprise Database Systems
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 321 or ACC 821
Restrictions:
Open to graduate students in the Accounting Major or approval of department.
Description:
Architecture of enterprise information. Semantic and syntactic modeling of enterprise economic phenomena, relational database technology and database design for business systems, business process analysis patterns and implementation compromises.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
US22 - Open
ACC 824 Information Systems Security and Assurance
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Coverage of the eight domains of cybersecurity (CISSP): security and risk management, asset security, security architecture and engineering, communication and network security, identity and access management, security assessment and testing, security operations, and software development security. Information system controls, auditing, and international standards for information technology governance and control are presented. Topics reflect the materials tested in the Certified Information Systems Security Professional (CISSP) and Certified Information Systems Auditor (CISA) examinations.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
FS25 - Open
ACC 825 Object-Oriented Business Information Systems
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 321 or ACC 821) and ACC 823
Restrictions:
Open to graduate students in the Accounting Major or approval of department.
Description:
Design of object-oriented business systems. Object-oriented programming of accounting classes and methods. Unified modeling language descriptions of business phenomena and rules. Integration of navigational and specificational programming languages.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
US22 - Open
ACC 826 Enterprise Information Systems
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Enterprise resource planning (ERP) systems. ERP implementation issues and success factors. Use of enterprise systems, and exploring future directions in ERP systems.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
US22 - Open
ACC 827 Accounting Analytics
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
(ACC 321 or ACC 821) and ACC 411
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Data visualization, predictive analytics, time series analysis, machine learning, supervised and unsupervised learning, association analysis, and other analytics techniques as appropriate to accounting environment and situation.
Interdepartmental With:
Information Technology Management
Administered By:
Accounting
Effective Dates:
US22 - US26
ACC 830 Tax Research
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Case studies focused on online tax research techniques. Emphasis on effectively organizing and presenting research results.
Effective Dates:
US22 - Open
ACC 833 Federal Income Taxation of Corporations and Shareholders
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Federal taxation of corporations, shareholders and related financial accounting implications over the life cycle of a corporation. Data mining and data visualization techniques to analyze and understand data. Statistical analysis and forecasting.
Effective Dates:
US22 - Open
ACC 836 U. S. Taxation of Multinational Transactions
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
ACC 833
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Federal income taxation of transactions by U.S. persons outside the United States, and of investments by foreign persons in the U.S.
Effective Dates:
US22 - Open
ACC 841 Corporate Sustainability Strategy Development and Implementation
Semester:
Spring of every year
Credits:
Variable from 1 to 3
Prerequisite:
(MBA 812 or ACC 341) and (MGT 409 or (MBA 850 or concurrently))
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Case-based exploration of the role of accounting in the development and implementation of corporate sustainability strategies.
Effective Dates:
SS25 - Open
ACC 843 Value Chain Accounting and Analytics
Semester:
Fall of every year, Summer of every year
Credits:
Variable from 1 to 3
Prerequisite:
(MBA 812 or ACC 341) and (MBA 804 or MKT 317)
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Design and use of managerial accounting systems to support operational decisions in complex, real-world settings, using analytical techniques and real data. Data mining and visualization with financial and nonfinancial information. Statistical distributions and regression analyses in the context of managerial accounting systems.
Effective Dates:
US22 - Open
ACC 845 Environmental, Social and Governance (ESG) Measurement and Disclosure
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Accounting Major. Approval of department.
Description:
Stakeholder vs shareholder theory and the elements of useful disclosures and quality non-financial metrics. Coverage of domestic and international reporting requirements, carbon accounting, renewable energy credits, carbon offsets, and the current state of domestic and international privacy and data security regulations. Investigation into the challenges of developing relevant environmental equity and social justice performance metrics. Course content provides a foundation to pursue ESG-related certifications.
Effective Dates:
SS25 - Open
ACC 850 Accounting and Tax Implications of Mergers and Acquisitions
Semester:
Fall of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 301 and ACC 331
Restrictions:
Open to master's students in the Accounting Major or approval of department.
Description:
Analysis of tax and financial accounting issues involved in business acquisitions. Post-acquisition tax and financial reporting of the combined entity.
Effective Dates:
US22 - Open
ACC 855 Transaction Services
Semester:
Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Open to master's students in the Department of Accounting and Information Systems or in the Accounting Major. Approval of department.
Description:
Presentation, discussion and analysis of the various stages of a transaction, from strategic planning to post-close transaction matters
Effective Dates:
SS25 - Open
ACC 870 Principles of Financial and Managerial Accounting
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Recommended Background:
Familiarity with spreadsheets, principles of economics, principles of statistics
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 230 or ACC 201 or ACC 202
Description:
The role of accounting. Purpose and content of corporate financial statements with emphasis on interpretation and understanding the effects of transactions on these statements. Basic principles, conventions and concepts related to financial statements. Managerial accounting concepts; job order costing, cost-volume-profit analysis, budgeting, and variance analysis.
Effective Dates:
SS23 - Open
ACC 871 Accounting Database Systems
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 321 or ACC 821
Description:
Design of accounting information systems. Storage and retrieval of accounting information. Management of information in business organizations. Conceptual modeling of transaction process systems, workflow systems and enterprise-wide networks of value-added activities. Integration of decision support and policy level systems with economic event processing systems. Business and Information Technology risks and controls.
Effective Dates:
SS23 - Open
ACC 872 Financial Reporting and Data Analysis
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 870 or approval of department
Recommended Background:
Familiarity with spreadsheets, principles of economics, principles of statistics
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 305 or ACC 300 or ACC 301
Description:
Analysis and use of financial statements including understanding the measurement, valuation, and reporting concepts used in determining the asset, liability, revenue, and expense values contained in the statements.
Effective Dates:
SS23 - Open
ACC 873 Principles of Federal Income Tax Accounting
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 870 or approval of department
Recommended Background:
Familiarity with spreadsheets, principles of economics, principles of statistics
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 331
Description:
Comprehensive introduction to the U.S. federal income tax system. Concepts covered include gross income, deductions, and tax computations for corporations and individuals, with an emphasis on tax planning and decision-making.
Effective Dates:
SS23 - Open
ACC 874 Performance Measurement and Control Systems
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 870 or approval of department
Recommended Background:
Familiarity with spreadsheets, principles of economics, principles of statistics
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 341
Description:
Provide essential tools and skills, including data analysis, to enable students to make business decisions using accounting information. Focuses on the preparation and use of accounting information for planning and control purposes, for managers and employees within the firm.
Effective Dates:
SS23 - Open
ACC 875 Auditing - Assurance and Data Analysis
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Prerequisite:
ACC 871 and ACC 872 or approval of department
Recommended Background:
Familiarity with spreadsheets, principles of economics, principles of statistics
Restrictions:
Approval of department.
Not open to students with credit in:
ACC 411
Description:
The audit process and role of financial statement audits in organizations and financial markets. Development of the attitude, knowledge, and skills required to meet ethical and auditing standards. Plan and perform audits. Communicate audit results. The role of data analysis in the audit profession.
Effective Dates:
SS23 - Open
ACC 890 Independent Study
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 6 credits in all enrollments for this course.
Restrictions:
Open only to master's students in the Professional Accounting major or approval of department.
Description:
Faculty-supervised study in special topics in accounting.
Effective Dates:
US00 - Open
ACC 891 Special Topics in Accounting and Information Systems
Semester:
Fall of every year, Spring of every year
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 9 credits in all enrollments for this course.
Restrictions:
Open to master's students in the Accounting Major.
Description:
Current and emerging issues in accounting and information systems.
Effective Dates:
FS15 - Open
ACC 914 Research Topics in Accounting
Semester:
Summer of every year
Credits:
Variable from 1 to 3
Reenrollment Information:
A student may earn a maximum of 4 credits in all enrollments for this course.
Restrictions:
Open only to Ph.D. students in the College of Business.
Description:
Directed readings and written critiques of readings. Student research papers. Participation in the department workshop series, including presentations of research papers and critiques of presented papers.
Effective Dates:
FS03 - Open
ACC 950 Doctoral Seminar in Accounting Research
Semester:
Fall of every year, Spring of every year
Credits:
Total Credits: 3 Lecture/Recitation/Discussion Hours: 3
Reenrollment Information:
A student may earn a maximum of 24 credits in all enrollments for this course.
Restrictions:
Open to doctoral students in the Eli Broad College of Business and The Eli Broad Graduate School of Management.
Description:
Research on auditing, financial and managerial accounting, and taxation using theoretical perspectives and research methods from the social sciences and business disciplines.
Effective Dates:
FS07 - Open
ACC 999 Doctoral Dissertation Research
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Variable from 1 to 24
Reenrollment Information:
A student may earn a maximum of 36 credits in all enrollments for this course.
Restrictions:
Open to doctoral students in the Accounting Major.
Description:
Doctoral dissertation research.
Effective Dates:
FS14 - Open