• ACCT 5000: Foundations of Acct

  3.00 Credits

  University of Wyoming

  
  Provides an introduction to financial and managerial accounting topics for students without previous study in accounting. Includes basics of financial accounting and fundamental accounting concepts and techniques for planning and control applicable to all types of organizations. MBA prerequisite course. Prerequisite: graduate standing.
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• ACCT 5030: Extrnl Rprtng III

  3.00 Credits

  University of Wyoming

  
  Advanced topics in financial reporting for students planning careers as professional accountants. Topics may include: business combinations, consolidated financial reporting, segment and interim reporting, SEC reporting, multinational accounting and reporting, and other emerging topics. Prerequisite: Admission to the MS in Accounting Program or department approval.
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• ACCT 5040: Internal Reporting II

  3.00 Credits

  University of Wyoming

  
  Organizational development of financial and nonfinancial budgets, interaction between performance measurement systems and human behavior, and advanced topics in uses of information for decision making. Prerequisite: ACCT 3240 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5050: Sem: Mgt Acct

  3.00 Credits

  University of Wyoming

  
  Emphasizes the accountant's role in managerial planning and control, especially the techniques appropriate to the effective and efficient acquisition and use of resources to accomplish organizational objectives. Prerequisite: ACCT 5000 (or equivalent); accepted in MBA program.
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• ACCT 5060: Auditing II

  3.00 Credits

  University of Wyoming

  
  An in-depth study of the financial statement audit and the professional responsibilities of public accountants. Covers professional standards, audit services, planning, internal control, audit testing including sampling, audit reports, the code of professional conduct, and the legal liability of auditors. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5065: Fraud Examination

  3.00 Credits

  University of Wyoming

  
  Gives consideration to the methodology for resolving allegations of fraud from inception to disposition. Topics covered include: gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud. Coverage may also include emerging topics germane to fraud and ethics. Prerequisite: Admission to the MS in Accounting Program or department approval.
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• ACCT 5066: Seminar on Management Fraud

  3.00 Credits

  University of Wyoming

  
  An in-depth study and analysis of the causes, methods, and consequences of financial statements fraud committed by top management in the organization. The course covers psychological and criminological theories of management fraud, as well as detailed analysis of high-profile management frauds. Seminar format. Cross listed with MBAM 5404. Prerequisites: graduate standing or permission of instructor.
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• ACCT 5070: Tax II

  3.00 Credits

  University of Wyoming

  
  Choice of entity and special tax subjects. Emphasis will be placed on the importance of ethical considerations, competent tax research, and thoughtful tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better; graduate standing. Dual listed with ACCT 4070.
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• ACCT 5071: Pass-Through Entities

  3.00 Credits

  University of Wyoming

  
  This course covers the key principles of partnership taxation including entity selection, partnership formation and operation, capital account maintenance, special allocations, 704(c) property contributions, partnership liabilities, distributions, and other partnership transactions.
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• ACCT 5075: Tax Planning

  3.00 Credits

  University of Wyoming

  
  Focuses on tax-planning strategies and techniques. Investigates a wide variety of topics, ranging from individual issues to estate, gift, trust, and small business tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better, graduate standing. Dual listed with ACCT4075.
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