ACT 411 - Advanced Accounting  (3 Credits – Fall, Spring)
Prerequisite: ACT 312
Accounting for branches and subsidiaries, partnerships, and business combinations. Accounting for multinational business transactions.

ACT 541 - Forensic Accounting and Fraud Auditing (3 Credits - Spring)

Prerequisite: ACT 441

This course explores the related areas of forensic accounting and fraud.  Students will gain in-depth knowledge of a variety of professional practices.

ACT 561 - Legal and Regulatory Issues in Accounting  (3 Credits – Fall, Spring)
Prerequisite: BUS 205 or BUS 260
Contracts, ownership, bankruptcy (debtor/creditor relationship), formation of business entities, regulation of accounting profession.

ACT 570 - Governmental Accounting and Assurance Services   (3 Credits – Spring)
Prerequisite: ACT 441
Accounting for, and financial reporting by, local governmental units and related assurance services.

ACT 601A - Professional Practice-Taxation   (3 Credits – Fall)
Prerequisite: ACT 330
Management of accounting practice; professional ethics and regulation; research techniques.

ACT 601B - Professional Practice-Financial Accounting (3 Credits – Spring)
Prerequisite: ACT 612
Management of accounting practice; professional ethics and regulation; research techniques.

ACT 612 - Contemporary Financial Accounting Issues (3 Credits – Fall)
Prerequisite: ACT 312
Historical development of accounting: controversial issues involved in calculations and disclosures of enterprise periodic income.

ACT 622 - Advanced Cost and Managerial Accounting (3 Credits – Spring)
Prerequisite: ACT 321.
Contributions of cost accounting to decision making and planning.

ACT 631 - Corporate Taxation (3 Credits – Fall)
Prerequisite: ACT 220 and ACT 330
Federal income tax principles pertaining to formation and operation of corporate entities.

ACT 633 - Flow-Through Entities (3 Credits – Spring)
Prerequisite: ACT 220
Federal income tax principles and problems pertaining to flow-through entities.

ACT 635 - State and Local Taxation (3 Credits – Fall)
Prerequisite: ACT 220
Tax planning and compliance issues for entities doing business in multijurisdictional locales.

ACT 639 - Special Topics in Taxation  (3 Credits – Spring)
Prerequisite: ACT 601A; ACT 631
Taxation of not-for-profit entities; international tax issues; other contemporary topics.

ACT 641 - Contemporary Auditing (3 Credits – Spring, Summer)
Prerequisite: ACT 441
Seminar exploring various facets of the assurance services environment.

ACT 679A - Capstone Seminar-Taxation (3 Credits – Spring)
Prerequisite: ACT 601A; ACT 631
Final project integrating material from prior courses.

ACT 679B - Capstone Seminar-Financial Accounting  (3 Credits – Spring)
Prerequisite: ACT 601B
Final project integrating material from prior courses.