Courses - Accounting - University of Nevada, Las Vegas (2024)

ACC 600 - Accounting Environment

Explores the accounting profession, accounting information systems, internal controls, accounting decision-making, the accounting process and financial accounting, and accounting research.Crosslisted with ACC 400. Credit at the 600-level requires additional work.

Prerequisites
ACC 201 and Graduate degree seeking.

ACC 601 - Financial Reporting I

Study of current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general-purpose financial statements for external users, as established by the Financial Accounting Standards Board and predecessor organizations. Crosslisted with ACC 401. Credit at the 600-level requires additional work.

Prerequisites
Graduate degree seeking.

ACC 602 - Financial Reporting II

Continuation of the study of current accounting objectives, principles, theory, and practice in the preparation, interpretation, and analysis of general purpose financial statements for external users, as established by the Financial Accounting Standards Board and predecessor organizations.Crosslisted with ACC 402. Credit at the 600-level requires additional work.

Prerequisites
ACC 401 or ACC 601. Graduate degree seeking.

ACC 605 - Cost Management and Control

Provides a thorough understanding of cost accounting theory and practice with emphasis on product costing concepts and methods, the use of cost information for strategic planning and decision analysis, and current cost topics including the influence of technology on accounting.Crosslisted with ACC 405. Credit at the 600-level requires additional work.

Prerequisites
Graduate degree seeking.

ACC 606 - Auditing in the Gaming Industry

Audits of gaming entities; terminology; regulatory requirements and the associated compliance audit requirements; control systems and the inherent risks unique to the gaming industry.Crosslisted with ACC 406. Credit at the 600-level requires additional work.

Prerequisites
ACC 600 or ACC 400. Graduate degree seeking.

ACC 607 - Governmental and Not-for-Profit Accounting

Study of the rules and procedures for accounting under the fund accounting principles of GASB. Entities covered are state and local governments and governmental not-for -profit organizations. Fund types include Governmental Funds, Proprietary Funds, and Trust & Agency Funds. Crosslisted with ACC 407. Credit at the 600-level requires additional work.

Prerequisites
ACC 401 or ACC 601. Graduate degree seeking.

ACC 609 - Accounting Information Systems

Promotes business solutions through the use of information technology. Tools and topics may include accounting software, databases, cycle-based analysis of internal controls, system documentation techniques, and data modeling. Crosslisted with ACC 409. Credit at the 600-level requires additional work.

Prerequisites
ACC 400 or ACC 600. Graduate degree seeking.

ACC 610 - Federal Taxation

Introduction to a broad range of tax concepts and types of taxpayers, including corporations, pass-through entities, and sole proprietorships. Emphasizes the role of taxation in the business decision process, and provides students with the ability to conduct tax research, compliance and planning.Crosslisted with ACC 410. Credit at the 600-level requires additional work.

Prerequisites
ACC 201 and Graduate degree seeking

ACC 612* - Fraud Examination

Covers the pervasiveness of and causes of fraud and white-collar crime; explore methods of fraud detection, investigation and prevention; and increase your ability to detect material financial statement fraud. Emphasis on real world cases, and current newspaper and journal articles.Crosslisted with ACC 412. Credit at the 600-level requires additional work.

Prerequisites
ACC 409 or ACC 609. Graduate degree seeking.

ACC 620 - Internal Auditing

Study of internal auditing as an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. Emphasis on communication and analytical skills.Crosslisted with ACC 420. Credit at the 600-level requires additional work.

Prerequisites
ACC 401 or ACC 601. Graduate degree seeking.

ACC 670 - Auditing and Assurance Services

Environment of auditing and other assurance services, including professional standards, ethics and legal liability. Techniques and procedures employed in gathering audit evidence and reporting requirements.Crosslisted with ACC 470. Credit at the 600-level requires additional work.

Prerequisites

Corequisite
ACC 609

ACC 673 - Law For Accountants I

Introduction to law and the court system; introduction to torts; contracts and sales; real and personal property.This course is crosslisted with ACC 473. Credit at the 600-level requires additional work.

Prerequisites
Graduate degree seeking.

ACC 695 - Volunteer Income Tax Assistance Service-Learning Course

Part of the VITA program aimed at sharing skills, talent, and knowledge with the public. Tasks include the administration and preparation of tax returns for the community. Crosslisted with ACC 495. Credit at the 600-level requires additional work.

ACC 701* - Federal Tax Topics

Advanced tax topics involving corporations, proprietorships, and individuals.

Prerequisites
ACC 410 or

ACC 702 - Financial Reporting Topics

Advanced accounting principles, theory, and practice used in the preparation, interpretation, and analysis of general purpose financial statements for external users.

Prerequisites
ACC 402 or

ACC 703 - Issues in Federal Taxation

Broad survey course that examines an array of topics using the Internal Revenue Code, Treasury Regulations, court cases and IRS rulings. Topics include income recognition and exclusions, capitalizations, deductions, fringe benefits, capital assets, tax free exchanges and other topics.

Prerequisites
ACC 410 or

ACC 705 - Research Methods in Federal Taxation

Federal tax research methodology as related to practical problem solving in the areas of accounting practice and administrative tax procedures before the Internal Revenue Service and the United States Tax Court.

Prerequisites
ACC 410 or

ACC 706 - Auditing Theory and Applications

Examination of the changing business environment of the auditor and the impact of these changes on auditing philosophy, objectives, and methodology. Contemporary issues in auditing examined.

Prerequisites
ACC 470 or

ACC 707 - Financial Statement Analytics

Provides anin-depth understanding of financial reporting issues (e.g., the financial accounting considerations and assumptions underlying financial statement information) with an emphasis on accounting practices, predictive analytics (inclusive of application of valuation models) and integrated reporting topics (e.g., Environment, Social and Governmental (ESG) Reporting).

Prerequisites

1. Completion of ACC 602 with a Bor better. You must be familiar with all the chapters covered in a typical intermediate accounting course.
2. You must meet the qualifications necessary to be enrolled in a graduate-level accounting course for accounting majors at UNLV.

ACC 709 - Systems Theory and Applications

Through readings and case studies, the course develops knowledge needed in the accounting information systems field from advanced topics that focus on design and implementation issues of enterprise systems. Emerging issues in the application of technology to accounting information systems and IT auditing tools and risk assessment are also examined.

Prerequisites
ACC 409 or

ACC 715 - Advanced Management Accounting

This course covers current issues impacting management accounting. An emphasis will be placed on ethics and management control systems.

Prerequisites
Graduate degree seeking.

ACC 725 - Mergers, Acquisitions and Divestitures

Accounting concepts, practices, and procedures involved in accounting for business combinations, multinational-national corporations, and divestitures.

Prerequisites
ACC 401 or

ACC 740 - Taxation of Corporations and Shareholders

Federal income tax problems of corporations and shareholders including organization, capital structure, distributions, undistributed income, stock redemptions and partial liquidations.

Prerequisites
ACC 602and

ACC 745 - Taxation of Partnerships

Tax considerations of organization and operation of partnerships. Partnership distributions, withdrawal of partners, problems upon death of a partner, dissolution of partnership, and sale of an interest.

Prerequisites
ACC 410 or

ACC 749 - Seminar in Estate Planning

Estate and gift taxation with consideration of estate planning devices, generation skipping transfer tax, marital deduction and liquidity problems.

Prerequisites
ACC 410 or

ACC 774 - Law for Accountants II

Law of commercial paper; secured transactions; creditor’s rights; bankruptcy; agency; business organizations (partnerships and corporations); security regulation.

Prerequisites
Graduate degree seeking.

ACC 775R - Research Seminar in Accounting

This course is intended to introduce students to academic accounting research through participation in research seminars, evaluation of research papers and preparation of a research proposal. Students will also learn about academic careers in accounting.

Prerequisites
Graduate degree seeking.

ACC 781 - Internship

Supervised professional learning experience in accounting with business firms, nonprofit organizations or government agencies. Project report required.

ACC 789 - Seminar in Accounting

Study in specialized areas of accounting.

Prerequisites
Consent of Instructor

ACC 790 - Independent Study in Accounting

Individual directed study of a topic not covered in other courses.

Prerequisites
Approval of instructor.

ACC 791 - Professional Paper

Professional paper preparation, including review of literature or similar research effort.

Prerequisites
Graduate degree seeking.

BLW 650 - Law of the Internet

Focus on the legal and ethical environment of doing business over the Internet. Topics include personal jurisdiction in cyberspace, electronic speech, privacy and data collection, on-line contracting, intellectual property, cybercrime and security, consumer protection, taxation, and Internet transactions involving securities.Crosslisted with BLW 450. Credit at the 600-level requires additional work.

Prerequisites
Graduate standing