Return to Accountancy | Courses Index
[1] Graduate Courses in Accountancy (ACCT)
5304 GRADUATE GOVERNMENTAL/NOT-FOR-PROFIT ACCOUNTING A study of the accounting and financial reporting practices of state, local, and federal governmental entities and not-for-profit organizations at an advanced level. This course is open to students who have not had a similar course in their undergraduate program. Prerequisite: ACCT 3311 (or equivalent course).
5312 ADVANCED ACCOUNTING This course covers concepts and problems encountered in business combinations, consolidations, international accounting, segment reporting, and partnerships. This course is open to graduate students who have not had a similar course in their undergraduate program. Prerequisite: ACCT 3312 (or equivalent course).
5316 ADVANCED INCOME TAX This course introduces the taxation of partnerships, corporations, estates and trusts. This course is open to graduate students who have not had a similar course in their undergraduate program. Prerequisite: ACCT 3316 (or equivalent course).
5317 FINANCIAL STATEMENT AUDITING The course provides an introduction to auditing theory, professional conduct, internal control, and audit procedures. Prerequisites: ACCT 3312 and 3320 or their equivalents.
5322 ADVANCED BUSINESS LAW FOR ACCOUNTANTS听This course is an elective for students in the Master of Accountancy program. It primarily covers areas of the law tested on the CPA exam.听 The course focuses on the following legal topics: Uniform Commercial Code contracts; creditors鈥� rights and remedies; secured transactions; bankruptcy; types of liability for accountants, attorneys, and other professionals; securities law; criminal law; and the means of proving court cases through evidence. Prerequisite: ACCT 2321 (or equivalent course).
5323 EMPLOYMENT LAW This course is an in-depth exploration and study of all areas of law dealing with the employer/employee relationship, and any other matters of federal and state law governing matters arising in the workplace.
5395 SPECIAL TOPICS IN BUSINESS LAW A course in business law on a special topic issue. The topic will vary from semester to semester. Prerequisite: Consent of the department chair.
6V82 INTERNSHIP IN ACCOUNTING (Variable credit: 1 to 3 credit hours.) This is an elective course open to graduate students who have completed at least 21 hours of accounting coursework at the undergraduate and/or graduate level. The graduate internship is available to provide students with academic credit for new experiential learning in accounting (not continuing experiences). A maximum of three credit hours will be granted for this course upon completion and documentation of an approved accounting internship consisting of a minimum of 240 contact hours (or 80 contact hours per course credit hour). Students will not be granted credit for a graduate internship in the same area of accounting as an undergraduate internship or prior work experience. Prerequisite: Consent of MAcc Coordinator on signed Learning Agreement.
6V90 SPECIAL PROBLEMS IN ACCOUNTING (Variable credit: 1-3 credit hours) A comprehensive study of a current problem(s) in accounting and auditing. Course content will vary. Enrollment is by consent of the department chair.
6309 TAX RESEARCH AND PLANNING A study of the techniques of tax research in solving problems and tax planning techniques. This is a required course. Prerequisite: ACCT 4316 (or equivalent course) or concurrent enrollment in ACCT 5316.
6310 FINANCIAL ACCOUNTING SEMINAR听A study of accounting theory and standards as they relate to financial accounting and reporting, including the structure of the standard setting bodies and their pronouncements, as well as research methods used to solve accounting problems. IFRS are also examined. This is a required course. Prerequisite: ACCT 3312 (or equivalent course).
6317 SEMINAR IN AUDITING A study of advanced auditing topics and research methods used to solve auditing problems. This is a required course. Prerequisite: ACCT 4317 (or equivalent course).
6320 GRADUATE ACCOUNTING INFORMATION SYSTEMS AND ANALYTICS 听A study of advanced accounting information systems, accounting technology, and data analytics topics.听This is a required course. Prerequisite: ACCT 3311 (or equivalent course).
6339 ESTATE PLANNING Estate planning is a study of the legal, financial, non-financial, and tax aspects of the conservation and transfer of wealth,听with a focus on how to plan properly for incapacity and death. The course also emphasizes the potential consequences of failing to develop an effective estate plan.听 This course covers the following topics in the estate planning context: property; intestacy; non-probate transfers; wills; the probate process in Arkansas; trusts; federal estate and gift tax; asset protection; business entities; and surrogate decisionmakers.
6340 SEMINAR IN CASE STUDIES IN ACCOUNTING A study of financial and managerial accounting using the case method. Attention is given to the techniques of management control processes and their behavioral considerations. This is a required course. Prerequisite: ACCT 4317 (or equivalent course).
6350 SEMINAR IN ACCOUNTING LEADERSHIP A study of the principles of effective leadership and negotiation skills in accounting. This is a required course.
6383 VOLUNTEER INCOME TAX ASSISTANCE FOR PREPARERS This is an elective service-learning course open to all graduate students. Students will spend time in class obtaining VITA certifications required for preparers and will volunteer at a VITA site and prepare tax returns. Additional class time will be required for service-learning components in this course.