ACCOUNTING / 47 SCHOOL OF ACCOUNTING College of Business Administration GRADUATE FACULTY 1984-85 Director: H. P. Schaefer. Graduate Coordinators: J. L. Kramer; D. Snowball. Graduate Research Professor: A. R. Abdel-Khalik. Professors: I. N. Gleim; J. L. Kramer; J. Simmons; E. D. Smith; S. C. Yu. Associate Professors: B. B. Ajinkya, J. V. Boyles; C. L. McDonald; W. F. Messier, Jr.; D. Snowball. Assistant Professors: E. M. Bamber, S. S. Kramer. The School of Accounting offers graduate work leading to the Master of Accounting (M.Acc.) degree and the Ph.D. degree with a major in business admin- istration and an accounting concentration. The M.Acc. degree program offers specialization in each of the four areas of auditing/financial accounting, management accounting, accounting systems, and taxation. The Ph.D. accounting concentration is de- signed to prepare students for careers in teaching and research at the university or college level or for research-oriented careers in business and govern- ment. A joint program leading to the juris Doctor and Master of Accounting degrees also is offered by the School of Accounting and College of Law. Specific de- tails for the M.Acc., M.Acc./J.D., and Ph.D. programs will be supplied by the graduate coordinators upon request. The degree Master of Business Adminis- tration with an accounting concentration is offered by the College of Business Administration. Requirements for the MBA are included in the front section of the Catalog. The M.Acc. and the Ph.D. accounting programs re- quire admission standards of at least the following: For the M.Acc. program, a combined verbal and quan- titative score of 1100 on the Graduate Record Exami- nation (GRE); a combined GRE score of 1250 for the Ph.D. program; or a score of 500 for the M.Acc. and 550 for the Ph.D. program on the Graduate Manage- ment Admission Test (GMAT). Admission to the M.Acc. or Ph.D. accounting graduate programs can- not be granted until scores are received. Information on minimum GPA standards for admis- sion to the M.Acc. program may be obtained from the office of the Associate Director. Foreign students must submit a TOEFL test score of at least 550 and a satisfactory GMAT or GRE score. Admission to graduate courses in accounting re- quires that students have, or complete without gradu- ate credit, approximately the courses required of an undergraduate accounting major. With this back- ground the M.Acc. degree can normally be earned in three semesters. The M.Acc. degree requires 36 credits of course work. A minimum of 20 credits must be in graduate level courses; a minimum of 16 credits must be in graduate level accounting courses. The remaining credits are selected from recommended elective courses that vary by area of specialization. Requirements for the Ph.D. degree include a core of courses in mathematical methods, statistics, and economic theory; one or two supporting fields selected by the student; and major field of account- ing. Students are expected to acquire teaching experi- ence as part of the Ph.D. degree program. Grants-in- aid will be awarded for this teaching. Foreign students must submit a Test of Spoken English (TSE) test score of at least 220 along with satisfactory GMAT/GRE and TOEFL scores in order to obtain a teaching appoint- ment. Students are expected to enroll in ACG 6940 for a minimum of three credits. Program requirements in- clude fulfillment of a research skill and a dissertation on an accounting-related topic. ACG 5005-Financial Accounting (3) Designed primarily for MBA candidates and other graduate students. Not open to accounting majors. Functions and underlying principles of accounting stressed. Emphasis on analysis of financial condi- tions and business operations through an understanding of accounting statements. ACG 5205-Advanced Financial Accounting for Complex Organizations (4) Analysis of accounting procedures for consignment and installment sales, partnerships, branches, consolidations, foreign operations, governmental account- ing and other advanced topics. ACG 5356-Advanced Cost and Management Accounting (3) Prereq: ACG 3362, QMB 3700. Interpretive accounting for management purposes. ACG 5385-Advanced Accounting Analysis for the Con- trollership Function (3) A study of planning and control as they relate to management of organizations. The course draws from cases and journals to integrate managerial ac- counting concepts. ACG 5405-Analysis and Design of Business Systems (3) Ex- amination of systems theory in relation to the accountant's function of providing information for management. ACG 5506--Public Administration Accounting (3) ACG 5655-Auditing Theory and Internal Control II (3) A continuation of ACG 4652 with detailed coverage of field work procedures for internal control and substantive audit testing, statistical sampling, operational auditing and audit software packages. ACG 6135--Accounting Theory and Financial Reporting Standards (4) Current developments in accounting concepts and principles and their relevance to the status of current ac- counting practices. Special topics in financial accounting and current reporting problems facing the accounting pro- fession. Review of current authoritative pronouncements. ACG 6367--Managerial Accounting (3) Prereq: ACG 5005, GEB 5756. Designed for MBA candidates. For graduate/pro- fessional students who wish to use, rather than prepare, ac- counting data in different decision contests. Topics include management accounting fundamentals, management con- trol systems, cost allocation, performance evaluation in de- centralized organizations, and product costing. ACG 6495-Management Information Systems Seminar (3) ACG 6696-Auditing and Financial Accounting Issues and Cases (3) A study of recent and projected developments in financial reporting and auditing emphasizing cases, journal articles, and pronouncements. ACG 6835-Interdisciplinary Considerations in Accounting Theory Development (3) Developments in related dis- ciplines, such as economics, law, and behavioral sciences, analyzed for their contribution to accounting thought. ACG 6845-Accounting and Analytical Methods (3) Utili- zation of logic, including mathematics, in formulation of al- ternative accounting valuation models and in clarification of accounting concepts. ACG 6905-Individual Work in Accounting (1-4; max: 7) Pre- req: approval of Graduate Coordinator. Reading and re- search in areas of accounting. ACG 6910-Supervised Research (1-5; max: 5) S/U. ACG 6940-Supervised Teaching (1-5; max: 5) S/U. ACG 7299-Financial Accounting Research (3) Prereq: com- pletion of Ph.D. core. Intensive study of research in financial accounting, including production of, properties of, and use of accounting information. ACG 7399-Managerial Accounting Research (3) Prereq: completion of Ph.D. core. Intensive study of research on planning and control within organizations, including rele- vant behavioral theories and human information processing. I