52 / FIELDS OF INSTRUCTION FISHER SCHOOL OF ACCOUNTING College of Business Administration GRADUATE FACULTY 1989-90 Director: D. Snowball. Graduate Coordinator: W. R. Knechel. Graduate Research Professor: A. R. Abdel- khalik. Professors: B. B. Ajinkya; J. L. Kramer; W. F. Messier, Jr.; J. Simmons; E. D. Smith; D. Snowball; S. C. Yu. Associate Professors: E.M. Bamber; L. S. Bamber; J. V. Boyles; W. R. Knechel; S. S. Kramer; C. L. McDonald; Assistant Professors: G. M. McGill; R. H. Rasch.. The Fisher 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 administration 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. A joint program lead- ing to the Juris Doctor and Master of Accounting degrees also is offered by the Fisher School of Accounting and College of Law. Specific details for the M.Acc., M.Acc./ J.D., and Ph.D. programs will be supplied by the Fisher School of Accounting upon request. The degree Master of Business Administration with an accounting concentra- tion 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 require admission standards of at least the following: For the M.Acc. program, a combined verbal and quantitative score of 1100 on the Graduate Record Examination (GRE), a combined GRE score of 1200 for the Ph.D. program; or a score of 500 for the M.Acc. and 550 for the Ph.D. program on the Graduate Management Admission Test (GMAT). Admission to the M.Acc. or Ph.D. account- ing graduate programs cannot be granted until scores are received. Information on minimum GPA standards for admission to the M.Acc. program may be obtained from the office of the Assistant Director, Foreign students must submit a TOEFL test score of at least 550 and a satisfactory GMAT or GRE score. Admission to the graduate courses in accounting re- quires that students have, or complete without graduate credit, approximately the courses required of an under- graduate accounting major. With this background 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 se- lected from recommended elective courses that vary by area of specialization. Requirements for the Ph.D. degree include a cbre of courses in mathematical methods, statistics, and eco- nomic theory; one or two supporting fields selected by the student; and a major field of accounting. Students are expected to acquire teaching experience 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 appointment. Students are expected to enroll in ACG 6940 for a minimum of three credits. Program requirements include fulfillment of a research skill area 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 ac- counting stressed. Emphasis on analysis of financial conditions and business operations through an understanding of accounting statements. ACG 5205-Advanced Financial Accounting (3) Analysis of ac- counting procedures for consignment and installment sales, part- nerships, branches, consolidations, foreign operations, govern- mental accounting and other advanced topics. ACG 5356-Advanced Cost and Management Accounting (3) Prereq: ACG 3352, QMB 3700. Interpretive accounting for man- agement purposes. ACG 5385-Advanced Accounting Analysis for the Controller- ship Function (3) A study of planning and control as they relate to management of organizations. Draws from cases and journals to integrate managerial accounting concepts. ACG 5506-Public Administration Accounting (3) ACG 5655-Auditing Theory and Internal Control II (3) A con- tinuation 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 Concepts and Financial Reporting Stan- dards (3) Current developments in accounting concepts and principles and their relevance to the status of current accounting practices. Special topics in financial accounting and current re- porting problems facing the accounting profession. Review of current authoritative pronouncements. ACG 6250 -Financial Reporting and Auditing for Specialized In- dustries (3) Prereq: ACG 5205, 5655. Current developments. ACG 6367-Managerial Accounting (3) Prereq: ACG 5005, GEB 5756. Designed for MBA candidates. For graduate/ professional students who wish to use, rather than prepare, accounting data in different decision contexts. Topics include management ac- counting fundamentals, management control systems, cost allo- cation, performance evaluation in decentralized organizations, and product costing. ACG 6405-Accounting Database Management Systems (3) 'In- vestigation of the design and development. ACG 6495-Management Information Systems Seminar (3) ACG 6625-EDP Auditing (3) Prereq:ACG 4451,5655. Concepts related to auditing in computerized data environments. ACG 6659-Advanced Auditing Topics (3) Prereq: ACG 5655. Current technical issues and review of audit research. ACG 6696-Financial Accounting Issues and Cases (3) A study of recent and projected developments in financial reporting and au- diting emphasizing cases, journal articles, and pronouncements. ACG 6835-Interdisciplinary Considerations in AccountingThe- ory Development (3) Developments in related disciplines, such as economics, law, and behavioral sciences, analyzed for their contribution to accounting thought. ACG 6845-Accounting and Analytical Methods (3) Utilization of logic, including mathematics, in formulation of alternative ac- counting valuation models and in clarification of accounting concepts. ACG 6905-Individual Work in Accounting (1-4; max: 7) Prereq: approval of GraduateCoordinator. Reading and research 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 7699-Auditing Research (3) Prereq:ACG 7886. An inten- sive study of such topics as the role of auditing, quantitative modeling and behavioral implications of the audit process, sta- tistical sampling and other current topics. ACG 7885-Accounting Research I (4) Prereq:ACG 6135. Coreq: FIN 6446. Theoretical constructs in accounting, valuation models, information asymmetry and production, and nonmarket informa- tion use. ACG 7886-Accounting Research II (4) Prereq: ACG 7885. Market use of information, properties of accounting information, and market structure. ACG 7887-Research Analysis in Accounting (3) Prereq: ACG 7886. Analysis of accounting research and presentation of stu- dent research project results. Financial accounting, managerial accounting, auditing, taxation, management information sys- tems, and information economics. ACG 7925-Accounting Research Workshop (1-4; max: 8) Pre- req: completion of Ph.D. core. Analysis of current research topics