Current MSU students should submit a Transfer Request form to Mrs. Lanna Miller, academic advisor, to obtain approval for transfer hours.

Undergraduate
ACC 1203. Basic Industrial Accounting. (3) Three hours lecture. Emphasis of financial and cost accounting essential for interpreting accounting reports. Designed primarily for engineering students. (Not open to students who have had 3 semester hours in accounting or who are accounting or business majors.)

ACC 2013. Principles of Financial Accounting. (3) Three hours lecture. Financial accounting fundamentals including accounting cycle, accounting systems, cash flow, assets, liabilities, equity, and forms of business organizations.

ACC 2023. Principles of Managerial Accounting. (3) Three hours lecture. Managerial accounting fundamentals including interpretation and use of management reports, cost behavior, cost accumulation, budgeting, financial statement analysis, and responsibility accounting. 

ACC 2083. Honors: Accounting Principles I. (3) (Prerequisite: Open through invitation only.) Honors section of ACC 2013. 

ACC 2093. Honors: Accounting Principles II. (3) (Prerequisite: Open through invitation only.) Honors section of ACC 2023.

ACC 2990. Special Topics in Accounting. (1-9) Credit and title to be arranged. This course is to be used on a limited basis to offer developing subject matter areas not covered in existing courses. (Courses limited to two offerings under one title within two academic years.)

ACC 3003. Accounting Information Systems I. (3)  (Prerequisite:  ACC 2023).  Three hours lecture.  Using computerized information systems, including word processing, spreadsheet, database, network, and internet software.  Documenting accounting information system processes and establishing effective internal controls.    

ACC 3013. Cost Accounting. (3) (Prerequisite: ACC 2023.) Three hours lecture. Cost accounting principles and techniques as applied to job order and continuous process types of industry; determination of unit costs; and preparation of cost reports. 

ACC 3023. Intermediate Accounting I. (3) (Prerequisite: ACC 2023.) Three hours lecture. Financial accounting and reporting related to the development of accounting standards, financial statements, income measurement, cash receivables, inventory, property, plant, and equipment, intangibles, and investments. 

ACC 3033. Intermediate Accounting II. (3) (Prerequisite: ACC 3023.) Three hours lecture. Financial accounting and reporting related to liabilities, leases, pensions, income taxes, stockholders’ equity, accounting changes, errors, cash flows, and earnings per share. 

ACC 3053. Accounting Information Systems II. (3) (Prerequisites: ACC 3003 and BIS 1012.) Three hours lecture.  Designing and using accounting information systems in both computerized general ledger and data base processing environments.

ACC 3203. Financial Statement Analysis. (3) (Prerequisite: ACC 2023.) Three hours lecture. For non-accounting majors. A study of financial statements from an external user’s perspective; an analysis of statements for purposes of determining loan and investment potential. 

ACC 4000. Directed Individual Study. (Prerequisites: ACC 2023 and consent of Director of School of Accountancy.) Hours and credits to be arranged.

ACC 4013. Income Tax I. (3) (Prerequisite: ACC 2023.) Three hours lecture. An analysis of the Federal Income Tax Law with emphasis on its application to the individual taxpayer.

ACC 4033. Auditing. (3) (Prerequisite: ACC 3053.) Three hours lecture. Auditing theory as contained in official pronouncements for attestation audits, operational audits, and special purpose audits, professional ethics, legal liability, internal control, and auditor’s reports. 

Undergraduate Electives (Split-Level Courses)
ACC 4023/6023. Advanced Accounting I. (3) (Prerequisites: ACC 3033 and ACC standing.) Three hours lecture. Financial accounting and reporting related to consolidations, partnerships, and non-business organizations. 

ACC 4043/6043. Municipal and Governmental Accounting. (3) (Prerequisite: ACC 2023.) Three hours lecture. Accounting theory and practice applied t governmental units, state operated schools and colleges; classification and use of funds; fiscal procedures; budgetary control; financial statements; and reports.

ACC 4053/6053. International Accounting. (3) (Prerequisite: ACC 2023.) Three hours lecture. A study of the international dimension of accounting as it related to multinational corporations and the international environment.

ACC 4063/6063. Income Tax II. (3) (Prerequisites: ACC 4013 and senior standing.) Three hours lecture. Discussion of the Federal Income Tax treatment of taxpayers other than individuals and the treatment of property transfers which are subject to Federal and State gift and estate taxes. 

ACC 4990/6990. Special topics in Accounting. Title and credit to be arranged. This course is to be used on a limited basis to offer developing subject matter areas not covered in existing courses. (Courses limited to two offerings under one title within two academic years.)

Graduate
ACC 7000. Directed Individual Study. Hours and credits to be arranged.

ACC 8000. Thesis Research/Thesis. Hours and credits to be arranged. 

ACC 8013. Seminar in Financial Accounting Theory. (3) (Prerequisite: ACC 4023.) Examination of the theoretical concepts, definitions, and models espoused in the accounting literature and relevant to analyzing various contemporary issues in financial accounting and reporting. 

ACC 8023. Advanced Managerial Accounting. (3) (Prerequisite: ACC 3013.) Three hours lecture. The study of theoretical conceptual and technical issues in planning, control, and decision making. 

ACC 8033. Auditing Seminar and Cases. (3) (Prerequisite: ACC 4033.) Three hours lecture. Recent trends and procedures in auditing. Directed individual study and cases in auditor’s professional responsibilities, ethics, statistical sampling, and legal liabilities. 

ACC 8043. Fraud Examination. (3) (Prerequisite: ACC 4033.) Three hours lecture. Developing and executing a program of procedures to detect errors and fraud using information generated by computerized accounting systems.

ACC 8053. Professional Accounting Policy and Research. (3) (Prerequisite: ACC 3033.) Three hours lecture. Integrative course examining recent trends and developments in public accounting. Various problems and cases in financial reporting issues, ethics, and other accounting topics. 

ACC 8063. Research in Tax Practice and Procedures. (3) (Prerequisite: ACC 4013.) Three hours lecture. Preparation of tax protests, tax planning, use of tax services, client representation, structure of Internal Revenue Service, and research problems in taxation. 

ACC 8073. Taxation of Corporations and Shareholders. (3) (Prerequisite: ACC 4013.) Examination of federal income tax laws as applied to corporations and shareholders with an emphasis on how research issues deal with these topics. 

ACC 8083. Federal Estate and Gift Taxation. (3) An examination of the Federal Estate and Gift tax laws with an emphasis on how to research issues dealing with these topics.

ACC 8093. Taxation of Partnerships, S Corporations, Trusts, and Estates. (3) (Prerequisite: ACC 4013.) Three hours lecture. An examination of the income taxation of partnerships, S corporations, trusts, and estates with an emphasis on how to research issues dealing with these topics. 

ACC 8103. Income Taxation of Natural Resources. (3) (Prerequisite: ACC 4013.) Three hours lecture. An examination of federal income tax laws as applied to oil and gas, solid minerals, timber, and selected topics in farming. 

ACC 8133. Advanced Accounting II. (3) (Prerequisite: ACC 4023.) Three hours lecture. Financial accounting and reporting related to home office and branch activities and business combinations.

ACC 8203. Advanced Accounting Analysis for Decision Making. (3) (Prerequisite: ACC 2023.) Three hours lecture. Application of accounting principles and concepts to alternative business possibilities as an aid to management decision making.

ACC 8213. Financial Statement Analysis. (3) (Prerequisite: ACC 8023 or equivalent.) Three hours lecture. Focuses on understanding financial statements and the methods by which they are analyzed and interpreted. (Not open to students with undergraduate degrees in accounting.)

ACC 8303. Survey of Accounting. (3) (Prerequisite: Graduate standing.) Three hours lecture. Introduction to financial and managerial accounting, including; accounting process, cash flow, elements, business organizations, analysis of management reports and financial statements, cost planning and control.

ACC 8990. Special topics in Accounting. Title and credit to be arranged. This course is to be used on a limited basis to offer developing subject matter areas not covered in existing courses. (Courses limited to two offerings under one title within two academic years.)

Doctoral Seminars
ACC 9000. Dissertation Research/Dissertation. Hours and credits to be arranged. 

ACC 9013. Seminar in Financial Accounting. (3) (Prerequisite: ACC 8013.) Review and analysis of historical and current research in financial accounting theory. Emphasis on developing critical analytical skills for evaluating financial accounting research.

ACC 9023. Seminar in Management Accounting Research. (3) (Prerequisite: ACC 2023.) Three hours lecture/discussion. A survey of the theory and practice of management accounting research. 

ACC 9033. Seminar in Accounting Research. (3) (Prerequisite: Consent of the instructor.) Evaluation and analysis of academic research strategies and methodologies, emphasis on (1) understanding and evaluating empirical research results and (2) formulating and writing research proposals.