This course examines the theory and methodology involved in the preparation of consolidated financial statements, accounting for mergers and acquisitions, translation of foreign currency financial statements, accounting for multiple currencies, accounting for derivatives and hedging, accounting for partnerships, governmental accounting, debt restructuring, corporate organizations, and liquidations.

Units: 3
Usually Offered: Fall

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations, Accounting for Income Taxes (ASC 740), Partnerships, Estates, Trusts, and Gifts. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders, and liquidation). Throughout the corporate segment of this course, there will be an emphasis on understanding how taxes relate to business decisions and planning. In the Partnership, Gifts, Estates, & Trusts segment of this course, we will look at these topics from an overview perspective to give you a general idea about the tax issues involved.

Units: 3
Usually Offered: Fall

This course provides a theoretical analysis of the role of accounting and taxation in society. This class examines existing accounting and taxing institutions involved in policy making and standard setting; international issues are included. Upon the completion of this course students should be able to: 1) Critique the underlying concepts and theories that led to existing accounting rules and that guide policy setters in defining or refining those rules, 2) Foresee how changes in the regulatory and business environment will shape and reshape accounting standards and the accounting profession, and 3) Discuss and debate complex accounting issues.

Units: 3
Usually Offered: Fall

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall

The techniques and tools used to audit and perform accounting have changed significantly. Auditing is now a dynamic, innovative, and technically driven profession where continuing professional development, often with new technology takes place daily.

Units: 3
Usually Offered: Spring

This course provides a broad overview of the following areas of law, as related to business: ethics, the court system, alternative dispute resolution, the Constitution, torts, intellectual property, criminal law, contracts, negotiable instruments, creditors' rights, secured transactions, bankruptcy, agency, employment discrimination, labor law, corporations, securities, insider trading, and professional liability.

Units: 3
Usually Offered: Spring

The objective of this course is to develop the communication skills necessary for Master of Accounting students to succeed in the accounting profession. The course focuses on written communication, oral communication and presentation skills, with specific application to financial information and the accounting profession. Interpersonal skills including delivering feedback, diversity management, teamwork, leadership, and interviewing will also be covered.

Units: 3
Usually Offered: Spring

The purpose of this class is to cover ASC 740, Accounting for Income Taxes, and a variety of related financial accounting and income tax concepts.  The course not only covers the various conceptual complexities associated with accounting for income taxes but it will also introduce the student to tax provision preparation using Microsoft Excel.  Furthermore, students will learn to analyze and interpret the data that is used to compile a comprehensive tax provision.  Lastly, by the end of the course, students will have the tools to draw conclusions about a company's income tax position by analyzing and interpreting the data and narratives in its tax footnote disclosures.

Units: 3
Usually Offered: Spring

Accounting information systems are designed to collect, process, store, transform, and distribute information for planning, decision making, and control. An effectively designed system can add value to a firm by improving process efficiency, increasing the reliability and timeliness of information, improving the quality of products and services, and enhancing the quality of planning and control. Designing an effective accounting information system requires a comprehensive understanding of accounting rules and processes, internal control, and the role of accounting information in decision making. This course will focus on the flow of accounting information through the organization, the role of information and information technology in decision making, the use of internal controls for ensuring the validity, accuracy, and completeness of accounting information, and the design and use of relational databases. Graduate-level requirements include a research paper on trends in accounting system implementations and participation in group projects.

Units: 3
Usually Offered: Fall, Spring

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity, and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring

This course provides an overview of forensic and investigative accounting topics. It concentrates on concepts involved in understanding and differentiating the various types of forensic and investigative accounting methods. Instruction and application of basic forensic and investigative accounting techniques will a focus of this course.

Units: 3
Usually Offered: Spring

This course consists of three parts. In the first part, we seek to understand the company and its business, and to measure profitability and credit risk. In the second part, we explore issues related to income statements and balance sheets. In the third part, we develop tools for forecasting pro forma financial statements, and consider basic issues related to company valuation and investment potential.

Units: 3
Usually Offered: Fall

This course provides an introduction to Microsoft Excel with a focus on how to use this product in an accounting environment. Proficiency in Microsoft Excel will make you more efficient and valuable to employees. Topics covered in this class include, but are not limited to, basic excel functions, If function, Vlookup & Hlookup, tables, charts, and pivot tables.

Units: 1
Usually Offered: Fall, Spring

The objective of this course is to introduce you to a general ledger accounting software package. The focuses will be on how clients use many of the features available in accounting software and how their accountants can dig into the software to investigate and trouble-shoot accounting issues.

Units: 1
Usually Offered: Fall, Spring

This course will introduce you to data analytics, with a focus on identifying and interpreting financial relationships using data analytic software. This will be accomplished by completing a multi-level case study in data analytics software, analyzing and responding to case study questions, and preparing a final cumulative report.

Units: 1
Usually Offered: Fall, Spring

This course provides an introduction to accounting for governmental and not-for-profit entities, along with the unique accounting issues facing these entities. We will look at the Generally Accepted Accounting Principles that provide a foundation for governmental accounting and financial reporting, the principles of fund accounting, and the basic financial statements for not-for-profit entities. We will develop a hands-on understanding of applicable software via a computerized project. Graduate-level requirements include leading presentations, participation in online platform, and contributing supplementary articles on current issues for class discussion.

Units: 3
Usually Offered: Fall

This course examines the theory and methodology involved in the preparation of consolidated financial statements, accounting for mergers and acquisitions, translation of foreign currency financial statements, accounting for multiple currencies, accounting for derivatives and hedging, accounting for partnerships, governmental accounting, debt restructuring, corporate organizations, and liquidations.

Units: 3
Usually Offered: Fall

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall

This is a graduate level tax course designed to teach the student basic research and communication skills. We will learn to examine the major sources of tax authority, assess the appropriateness of the authoritative sources as applied to specific factual situations, and communicate the results of tax research clearly and concisely to practitioners and clients involved in tax planning and decision making.

Units: 3
Usually Offered: Fall

This course focuses on taxation viewed from various jurisdictions including state, local, and international.  The course includes a review of sales tax, property tax, state income tax, and international tax issues.

Units: 3
Usually Offered: Spring

The purpose of this class is to cover ASC 740, Accounting for Income Taxes, and a variety of related financial accounting and income tax concepts.  The course not only covers the various conceptual complexities associated with accounting for income taxes but it will also introduce the student to tax provision preparation using Microsoft Excel.  Furthermore, students will learn to analyze and interpret the data that is used to compile a comprehensive tax provision.  Lastly, by the end of the course, students will have the tools to draw conclusions about a company's income tax position by analyzing and interpreting the data and narratives in its tax footnote disclosures.

Units: 3
Usually Offered: Spring

The objective of this course is to learn how to use tax return preparation software, with a focus on partnership taxation. The skills you learn in this class will be equally useful with any tax return preparation software and any type of tax return (e.g., corporate, individual).  This course will also cover the basics of gift, estate and trust taxation.

Units: 3
Usually Offered: Fall

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders, and liquidation). Throughout the course, there will be an emphasis on understanding how taxes relate to business decisions and planning.

Units: 3
Usually Offered: Spring

This course provides a broad overview of the following areas of law, as related to business: ethics, the court system, alternative dispute resolution, the Constitution, torts, intellectual property, criminal law, contracts, negotiable instruments, creditors' rights, secured transactions, bankruptcy, agency, employment discrimination, labor law, corporations, securities, insider trading, and professional liability.

Units: 3
Usually Offered: Spring

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity, and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring

This course provides an overview of forensic and investigative accounting topics. It concentrates on concepts involved in understanding and differentiating the various types of forensic and investigative accounting methods. Instruction and application of basic forensic and investigative accounting techniques will a focus of this course.

Units: 3
Usually Offered: Spring

This course provides an introduction to Microsoft Excel with a focus on how to use this product in an accounting environment. Proficiency in Microsoft Excel will make you more efficient and valuable to employees. Topics covered in this class include, but are not limited to, basic excel functions, If function, Vlookup & Hlookup, tables, charts and pivot tables.

Units: 1
Usually Offered: Fall, spring

The objective of this course is to introduce you to a general ledger accounting software package. The focuses will be on how clients use many of the features available in accounting software and how their accountants can dig into the software to investigate and trouble-shoot accounting issues.

Units: 1
Usually Offered: Fall, Spring

This course will introduce you to data analytics, with a focus on identifying and interpreting financial relationships using data analytic software. This will be accomplished by completing a multi-level case study in data analytics software, analyzing and responding to case study questions, and preparing a final cumulative report.

Units: 1
Usually Offered: Fall, Spring

This course provides an introduction to accounting for governmental and not-for-profit entities, along with the unique accounting issues facing these entities. We will look at the Generally Accepted Accounting Principles that provide a foundation for governmental accounting and financial reporting, the principles of fund accounting, and the basic financial statements for not-for-profit entities. We will develop a hands-on understanding of applicable software via a computerized project. Graduate-level requirements include leading presentations, participation in online platform, and contributing supplementary articles on current issues for class discussion.

Units: 3
Usually Offered: Fall

*If you have taken ACCT 472A as an undergraduate at the University of Arizona, you will not be permitted to take ACCT 572A as a graduate student.

This course will serve as an introduction to concepts underpinning estate planning – intestate succession, wills, trusts, probate and taxation of property transfers. The course will also cover elements and introductions to estate and gift taxation, estate planning, and elder law.

Units: 3
Usually Offered: Fall

The International Tax course will focus on the fundamental concepts of international tax as they relate to corporations and individuals, including the outbound taxation of U.S. multinationals doing business overseas, the inbound taxation of foreign multinationals doing business in the United States and the tax consequences of individuals working overseas. After the completion of this course, students will be able to identify the international tax implications from a set of facts and understand how to apply the law to resolve basic international tax issues.

Units: 2
Usually Offered: Fall

Partnership taxation (PST), which includes the taxation of LLPs and LLCs, is the basic, introductory course to Federal taxation of certain types of pass-through entities. PST focuses on the Federal income taxation of partnerships, limited liability companies, limited liability partnerships and their owners. Unlike FIT, this course explores that tax consequences of transactions between businesses and their owners – partnerships and partners. Business owners plan around tax consequences of their operations, so taxation of entities is critical. We will focus this semester on both the broad policy issues underlying the tax law in this area and the (very complicated) mechanics of the statutes and regulations governing this area of the law as well. It is important that you have already taken the basic course on federal income taxation.

Units: 3
Usually Offered: Fall