Effective February 1, 2023: Students applying for Spring 2024 and beyond in the following programs will utilize the New Graduate Application Portal – M.B.A., M.H.A., M.S. in Child Life, M.S. in Child Development, and Ph.D. in Child Development and Early Education. All other programs, and those programs above wishing to start Summer or Fall 2023, will continue with the ApplyTexas application. Please contact the Office of Admissions with any questions at 940-898-3188 or firstname.lastname@example.org.
Chair: Dr. Pamela Baker, Professor
Location: CFO 414
Employment of financial professionals is projected to grow by seven percent (7%) through 2030, about twice as fast as most job positions (Bureau of Labor Statistics 2022). Accounting and finance professionals are in demand not only for their financial expertise but also for their value as strategic business partners (Accountingweb.com, 2022).
The Department of Accounting and Finance prepares future business leaders for careers in Accounting and Finance through strong academic programs, student engagement, quality faculty, and innovative pedagogy. The programs provide excellent undergraduate and graduate education in Accounting and Finance, allowing students to develop the knowledge, skills, and ethical awareness needed by today’s financial business professionals. Programs emphasize lifelong learning and provide financial literacy skills to create and sustain financial wellness for all business majors.
Graduate Degrees Offered
Master’s level requirements are established by the student’s committee in consultation with the College of Business.
ACCT 5063. Tax Planning and Compliance. Federal income taxation as applied to individual and business entities with focus upon tax planning based on current and anticipated tax law, tax compliance issues, future tax implications, communication of tax plans, and the ethics of tax compliance. Prerequisites: ACCT 3063 and ACCT 4163, or equivalent. Three lecture hours a week. Credit: Three hours.
ACCT 5093. Financial Accounting. Accounting for service organizations, partnerships, and corporations. Topics include inventory depreciation, fixed assets, short and long-term liabilities, and statement preparation and analysis. Three lecture hours a week. Credit: Three hours.
ACCT 5423. Advanced Auditing. An advanced study of auditor's attest function with emphasis on recent developments using practice cases. Topics include: risk assessment, fraud, SEC, and Sarbanes-Oxley. Three lecture hours a week. Credit: Three hours.
ACCT 5433. Managerial Accounting. Use of accounting information in decision-making; statement of changes in financial position; budgets, responsibility accounting, and quantitative techniques. Three lecture hours a week. Credit: Three hours.
ACCT 5473. Financial Statement Analysis. In-depth discussion and practice in use of standard tools and methods for the analysis of financial statements. Prerequisite: ACCT 3103 or ACCT 5433. Three lecture hours a week. Credit: Three hours.
ACCT 5483. Accounting for Management Control. Advanced topics in management accounting, such as budgeting, pricing decisions, indirect cost allocations, customer profitability, quality costs, just-in-time and virtual inventory systems, balance scorecard, environmental costing, capacity measurement, benchmarking practices, and performance measurement and compensation. Prerequisite: ACCT 3103 or ACCT 5433. Three lecture hours a week. Credit: Three hours.
ACCT 5523. Information Systems Audit, Assurance, and Advisory. Methods used to perform reviews of information system operations, governance, risks, and security controls to mitigate security risks. Prerequisites: ACCT 4173 and ACCT 4423, or equivalent. Three lecture hours a week. Credit: Three hours.
ACCT 5563. Accounting Ethics. Discussion of ethical theory, analysis of social and professional issues such as ethical decision making, independence, integrity, objectivity, core values and ethical dilemmas from the point of view of a professional accountant. Approved by the Texas State Board of Public Accountancy in sitting for the Uniform CPA Exam. Three lecture hours a week. Credit: Three hours.
ACCT 5733. Accounting Research. Study of research sources and practices associated with accounting and auditing standards as principally promoted or required by national board of accounting standards. Three lecture hours a week. Credit: Three hours.
ECO 5143. Advanced Managerial Economics. Application of economic principles and techniques in solving management problems in the areas of demand analysis, sales forecasting, production and cost analyses, pricing policies, capital budgeting, and economic controls; use of linear programming techniques. Three lecture hours a week. Credit: Three hours.
FIN 5243. Managerial Finance. Analysis of the financial administration of sole proprietorships, corporations, government agencies, and non-profit organizations; short- and long-range financial planning; cash management; capital budgeting; social responsibilities. Three lecture hours a week. Credit: Three hours.
FIN 5753. Foundations of Financial Management. Introduction to financial decision making and the valuation of business enterprises; emphasis on use of discounted cash flow techniques and the selection of capital investment projects. Three lecture hours a week. Credit: Three hours.