Advanced topics in accounting theory and practice as it relates to the preparation of financial statements.

Advanced topics in the use of accounting information for managerial decisions.

Basic concepts of taxation of C Corporations, S Corporations, partnerships, and tax administration procedures.

The study of legal issues affecting accountants and managers.

Accounting principles and procedures for governmental units and nonprofit organizations.

Study of the principles and application of international financial reporting standards.

Analysis of current topics, issues and practices in various areas of accounting. May be repeated as content varies by title.

Skills and strategies for Master of Accountancy students at the University of South Carolina.

The integration, configuration, and operation of accounting information within enterprise resource planning and other databases as applied to current business practices.

This business analytics course focuses on data analytics applied to accounting. The proliferation of data requires that accountants and other professionals understand the character of large datasets and their implications for decision-making. The course provides students with an understanding of data analytic thinking and terminology, as well as practical experience with related tools and techniques. Students will attain the skills necessary to translate accounting and business data into decision-making information.

A survey of system and organization controls (SOC) reporting over financial controls (SOC 1) and Trust Services Criteria (SOC 2) in a public accounting and consulting environment.

Accounting concepts and practices necessary to understand and use the information in corporate financial statements.

Explores the types of decisions managers make and the types of accounting information that are helpful in making these decisions. Emphasizes the techniques and data used for planning, controlling, and evaluating operations.

Directs attention to accounting concepts, conventions, and assumptions for an understanding of the content and underlying principles of financial statements.

Directs attention to an understanding of the manner in which accounting aids management by providing information for decision-making and control of operations.

A study of the international dimensions of accounting, including such topics as the patterns of accounting development found in other nations, the promulgation of worldwide accounting standards, and the accounting problems associated with multinational corporate operations.

Fundamentals of taxation with attention upon federal income tax provisions and the consequences of business decisions.

Advanced topics in independent, internal, and governmental auditing.

Examination of the theoretical, practical, economic, and political aspects of accounting regulation and financial reporting issues.

Research on accounting and auditing issues, and the oral and written communication of accounting and auditing processes and research results.

A critical examination of contemporary cost accounting theory and practice.

Governance, control, and audit of information technology.

Design and implement of accounting information systems to achieve strategic objectives.

Analysis of financial statements for profitability and risk assessment and for firm and segment valuation.

Business process integration within Enterprise Resource Planning systems including the use and management of the enterprise core modules within ERP software implemented companies.

A study of selected accounting topics.

Individually arranged studies in specialized areas of professional accounting.

Concepts and techniques of accounting and budgeting for management control in the modern organization. Topics include cost control, budgetary control, and performance and evaluation.

An introduction into fraud investigation and forensic accounting. Covers many of the steps of a forensic investigation with a focus on interviewing techniques and evidence collection and processing.

The use of information technology for auditing business entities and other organizations.

Analysis of data in a variety of methods and formats to produce accounting and auditing information to improve decision-making.

Understand, design, and implement accounting information systems to effectively control and protect information for strategic management decision making.

Techniques of tax research focusing on advanced tax topics, tax administration, and procedures before the Internal Revenue Service, including oral and written communication of research results.

Advanced concepts of taxation of Corporations and partnerships.

Estate and gift tax, Estate planning, trust taxation, executive compensation, stock options, retirement accounts, AMT, and other individual tax issues.

Global, State, and local taxation issues, including (but not limited to) transfer pricing, foreign tax credits, subpart F, tax treaties, different types of taxes, nexus, and corporate income tax.

An examination of the tax aspects of corporate mergers and reorganizations.

Advanced estate planning techniques, including executive compensation.

Addresses current tax problems and tax planning opportunities.

Seminar for beginning doctoral students that provides an overview of research topic areas, methods, and designs currently used in accounting.

Research methods and issues related to financial accounting topics.

Research methods and issues related to managerial accounting topics.

Research methods and issues related to auditing and accounting information systems topics.

Research methods and issues related to contemporary accounting topics.

Formulation of concepts, synthesis of literature, development of a research design, and conduct of any appropriate empirical tests.