Graduate Course Descriptions

Fraud examination is a methodology for resolving allegations of fraud from inception to disposition. The process involves gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): Admission to the MBA program or permission of the Coordinator, Graduate Business Studies.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies

ACC 5100 Special Topics in Accounting.

(3-0-3) On demand. Selected topics in accounting such as financial statement analysis, forensic accounting, accounting issues in e-business, international accounting, the history of accounting, and other specialized topics as they emerge will be studied in depth.

Grading methods: Traditional
Repeat information: This course may be repeated with the prior approval of the graduate advisor if the course content is significantly different.
Restrictions(s): None
Prerequisite(s): Determined by subject matter to be covered.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies

ACC 5200 Financial Accounting Standards.

(3-0-3) S. A study of the standards which comprise generally accepted accounting principles in the financial accounting area. Includes a study of the standards-setting process and the roles of such groups as the Financial Accounting Standards Board, the Securities and Exchange Commission, the Emerging Issues Task Force, and the International Accounting Standards Committee.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): ACC 3250 or permission of the Coordinator, Graduate Business Studies.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies

ACC 5300 Strategic Cost Management.

(3-0-3) On demand. The course critically examines current cost management philosophies and their relationship to organizational strategy. Focus is on cost management in competitive business environments. Topics include activity-based costing and management, benchmarking and best practices analysis, business process reengineering, performance measurement, capacity management, theory of constraints, total quality management, strategic cost management, electronic commerce, and change management.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): ACC 3300 or MBA 5605 or permission of the Coordinator, Graduate Business Studies.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies

ACC 5400 Advanced Auditing & Assurance Services.

(3-0-3) S. This is the second of two integrated courses on auditing and assurance services. This course focuses on collection, analysis and evaluation of audit evidence, auditing procedures and tests, assessment of risks, required disclosures, reports, and case studies.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): ACC 4700 or its equivalent with a grade of C or better and admission to the MBA Program, or permission of the Coordinator, Graduate Business Studies.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies

ACC 5450 Legal & Regulatory Environment of Acctg Profession.

(3-0-3) A study of the legal responsibilities of accountants; survey of contracts and laws of sales; negotiable instruments; secured transactions; documents of title; debtor-creditor relationships and bankruptcy; securities regulation; government regulation of business; and laws of business organizations.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): BUS 2750 with a grade of C or better and admission to the MBA program or permission of the Coordinator, Graduate Business Studies. No credit for students who have successfully completed MGT 3470 and MGT 3480.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies.

ACC 5700 Seminar on Challenges in Accounting.

(3-0-3) An in-depth study of various accounting topics, including discussions of emerging issues. Actual and hypothetical scenarios will be presented for group analysis, evaluation, and presentation of possible accounting treatments. The scenarios will exemplify the ambiguities and uncertainties faced by accounting professionals.

Grading methods: Traditional
Restrictions(s): None
Prerequisite(s): ACC 3200 or its equivalent.
Co-requisite(s): None
Equivalent EIU Course(s): None
Authority to waive prerequisite: Coordinator, Graduate Business Studies.