Prerequisites: MATH 1030 and completion of 27 credit hours. MATH 1030 may be taken concurrently. This is a one semester course in financial accounting theory and practice. The primary emphasis is on the corporate financial statements of income, financial position and cash flow-their content and interpretation; and the impact of financial transactions upon them.

Prerequisites: MATH 1030 and ACCTNG 2400. This is an advanced course that goes beyond the scope of a second-semester course in fundamentals of accounting. The development, interpretation, and use of relevant cost behavior, control, and traceability concepts for management planning, controlling and decision making are emphasized. Topics include: an introduction to product costing, the contribution concept, direct costing, performance standards and variance analysis, responsibility accounting, segment profitability, alternative choice decisions, and capital budgeting.

Same as PHIL 2249. Prerequisites: ACCTNG 2400 and ACCTNG 2410 (may be taken concurrently). This course examines moral problems as they relate to the profession of accounting and the professional Codes of Conduct that govern the accounting profession. Students will apply the requirements of the Codes of Conduct to cases where ethical dilemmas or violations of professional standards may be present.

Prerequisites: MATH 1030, ACCTNG 2410, minimum 2.0 campus GPA, 57 credit hours. This course reviews the foundations of financial accounting theory and the financial statement preparation process as well as accounting theory and practice related to current assets and current liabilities (except for investments in securities). The course includes an emphasis on unstructured case problem solving skills, communication skills, and interpersonal skills.

Prerequisites: MATH 1030, ACCTNG 3401, minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL, minimum campus GPA of 2.0. Accounting theory and practice related to topics such as investments in securities, operational assets, current and long-term liabilities, stockholders' equity and statement of cash flows. The course includes an emphasis on unstructured case problem solving skills, communication skills, and interpersonal skills.

Prerequisites: MATH 1030, ACCTNG 3401 and a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. The study of the basic principles of cost determination for, and control of, manufacturing and distribution activities. Topics include job-order costing, process costing, cost allocations, and the development and use of standard costs within a system of absorption costing.

Prerequisites: MATH 1030, INFSYS 2800, ACCTNG 2410, and a minimum campus GPA of 2.0. Examines the fundamentals of accounting information systems, including hardware and software considerations, internal controls, and transaction processing cycles. Also focuses upon the development of efficient spreadsheets as applied to financial and managerial accounting concepts.

Prerequisites: MATH 1030 and ACCTNG 3401 and a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. Fundamentals of Federal income taxation. Topics include taxable entities, income, deductions, tax accounting methods, tax basis, and property transactions at both the conceptual and operational levels.

Prerequisites: MATH 1030, ACCTNG 3402, a minimum 2.3 GPA in all accounting courses at the 3000-level and above taken at UMSL and a minimum 2.0 campus GPA. Principles of fund accounting and financial reporting for governmental and nonprofit entities. This course includes an emphasis on unstructured case problem solving skills, communication skills, and interpersonal skills.

Prerequisites: ACCTNG 3401, a minimum campus GPA of 2.0, a minimum GPA of 2.7 in all accounting courses at the 3000-level and above taken at UM-St. Louis, consent of supervising instructor and accounting internship coordinator. Students are employed in the field of Accounting where they apply the knowledge and skills learned in the classroom. Professional development and obtaining specialized work experience are primary goals. An accounting faculty member will monitor the student's program with the student providing a formal written report at the end of the project.

Prerequisites: Minimum campus GPA of 2.0, a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL and approval by the supervising professor and the department chair. Special individual study in accounting under the supervision of a full-time accounting faculty member.

Prerequisites: MATH 1030, ACCTNG 3402, minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL, minimum campus GPA of 2.0. This course examines accounting theory and practice related to topics such as leases, income taxes, pensions, earnings per share, and share-based compensation. The course includes an emphasis on unstructured case problem solving skills, communication skills, and interpersonal skills.

Prerequisites: MATH 1105; ACCTNG 3402; ACCTNG 3421 or INFSYS 3810; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. An introduction to auditing practice. Includes the social role of auditing and the services offered by auditors in internal, governmental, and public accounting practice. Emphasis is on the financial auditing process, including professional ethics, audit risk assessment, study and evaluation of internal control, gathering and evaluating audit evidence, and audit reporting decisions.

Prerequisites: ACCTNG 3441 with a grade of B- or above; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UM-St. Louis. Focuses on federal income taxation of corporations, S corporations, partnerships, LLCs and their owners.

Same as SCMA 4350. Prerequisites: MATH 1105 and a minimum campus GPA of 2.0. This course covers the construction and application of prescriptive analytical models for optimizing business decisions in a wide range of areas such as manufacturing, service, supply chains, logistics and finance. Topics include performance metrics, linear programming, integer programming, network optimization, simulation, and implementation using Excel.

This course provides an introduction to accounting, with emphasis on preparation of financial statements for external parties (financial accounting) and accumulation of cost information to aid internal planning and control (managerial accounting). Topics covered include measurement of assets and liabilities, revenues and expenses, the accounting cycle, financial statements, cost terminology, cost behavior, product costing, and relevant costs for decision making. This course provides the necessary background for ACCTNG 5401.

Prerequisites: ACCTNG 5400 or the equivalent. This course builds on the foundations covered in ACCTNG 5400, emphasizing in-depth analysis of published financial statements. The course begins with discussion of the role of financial accounting information in capital markets and contracting, and continues with examination of a number of specific accounting issues. Students are encouraged to look behind the numbers to better understand the economics of the underlying transactions, and properly interpret what the reported numbers mean about a firm's future prospects.

Prerequisites: MATH 1030; ACCTNG 2410; a minimum 2.0 campus GPA; graduate standing. This is the first professional-level course in financial reporting. The course includes a study of the conceptual framework underlying Generally Accepted Accounting Principles (GAAP) and issues pertaining to accounting for current assets and liabilities.

Prerequisites: MATH 1030; ACCTNG 3401; a minimum campus GPA of 2.0; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL; graduate standing. This is the second professional-level course in financial reporting. The course includes an in-depth study of issues pertaining to accounting for operational assets, liabilities and owners equity.

Prerequisites: MATH 1030; ACCTNG 3401; a minimum campus GPA of 2.0; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL; graduate standing. The development, interpretation, and use of accounting reports and supplementary information for management planning, control and decision making. Emphasizes the application of relevant cost behavior, control and traceability concepts in the preparation of internal accounting reports, with a secondary emphasis upon product costing techniques as appropriate to financial accounting needs. Topics include break-even analysis, operational budgeting, direct costing, absorption costing, standard costs and variance analysis, business segment analysis, responsibility accounting distribution cost accounting, and gross profit analysis.

Prerequisites: MATH 1030; INFSYS 1800; ACCTNG 2410; ACCTNG 3401; a minimum campus GPA of 2.0; graduate standing. This is a professional-level course in accounting information systems. The course includes examination of transaction cycles, structured analysis and design of accounting information systems, and internal controls.

Prerequisites: ACCTNG 3441; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL; or consent of instructor. This course examines tax research tools, methods, and techniques. Students locate and evaluate relevant authoritative tax guidance and apply research tools and methods to resolve real-world questions pertaining to the tax laws. Students will learn to communicate their findings via professionally written tax research memos. A basic understanding of federal income tax law is presumed.

Prerequisites: ACCTNG 4435 and SCMA 5300. This class examines the applications of data and analytics (models) to support the needs of decision makers. Descriptive, predictive and prescriptive analytics tools are coupled with Big Data and well-designed user interfaces to provide the necessary tools. Topics such as how to construct the data warehouse, how to clean and store data in the appropriate form, how to construct and implement a useful visualization of data, and how to construct and support decision makers are included. DSS component design in response to decision making and business intelligence needs are discussed. Students may not receive credit for both ACCTNG 5443 and INFSYS 6833.

Same as SCMA 6345. Prerequisites: SCMA 5300 and INFSYS 5800. This course concentrates on methods for converting data into business intelligence. It provides knowledge of the principles and techniques for business analytics and data mining. Topics include clustering, pattern recognition, visualization of relationships, predictive modeling, optimization techniques and simulation.

Prerequisites: MATH 1030; ACCTNG 3401 or both ACCTNG 5400 and FINANCE 6590 with the topic "Practice of Personal Financial Planning" with grades of B or better in both; graduate standing. This is the first professional-level course in taxation. The course includes a general introduction to the concepts of taxation. It will enable students to understand the role of taxes in evaluating decisions typically confronted by individual taxpayers and businesses.

Prerequisite: ACCTNG 3402 and graduate standing; a minimum campus GPA of 2.0 and minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. A study of accounting for use in the public sector and in not-for-profit organizations. Principles of fund accounting and financial reporting for governmental and not-for-profit entities, as well as auditing in the public sector.

Prerequisites: ACCTNG 4435 or equivalent. This course is a survey of the vast field of Information Security (InfoSec). It addresses both management and technical aspects of security as relevant to organizations, governments, individuals, and society. Topics covered include fundamental principles of InfoSec and cyber defense, the threat environment, management of InfoSec in organizations, technologies and tools in InfoSec, cryptology/cryptography, web application security, vulnerability management, and current issues. Hands-on labs expose students to basics of penetration testing, applications of cryptography, and vulnerability management. A graduate research paper is required. Student may receive credit for only one of INFSYS 3848, INFSYS 6828, and ACCTNG 5465.

Prerequisites: ACCTNG 4435. This course focuses on the "big-picture" implications and challenges of data networking and network security within contemporary Information Technology environments. It covers fundamentals of networking and security implications of data networks with hands-on exercises. Topics include networking layers and standardization of functionality across layers, wired and wireless Local Area Networks (LANs) along with switching and physical layer technologies, Internetworking, supporting and supervisory protocols, application layer protocols, network design and management, and fundamentals of network security. Students will also learn about network protocol analyzers such as Wireshark, virtualization, networking in virtual environments, and how some common networked applications operate by utilizing the network infrastructure. Student may receive credit for only one of INFSYS 3842, INFSYS 6836, and ACCTNG 5466.

Prerequisites: ACCTNG 4435 and either ACCTNG 5465 or INFSYS 6828. This course provides an in-depth examination of advanced principles of cybersecurity. A broad range of topics are covered, including penetration testing, formal verification of systems, formal models of information flow and protection, distributed system authentication, protocol design and attack, computer viruses and malware, as well as intrusion and anomaly detection models. Multi-level security architecture, active defenses, investigation and forensics, network firewalls, virtualization, anonymity and identity, mobile security, and database security models and mechanisms are also studied. The course content is largely influenced by the latest research in the field. Student may receive credit for only one of INFSYS 3858, INFSYS 6858, and ACCTNG 5467.

Prerequisites: ACCTNG 4435 and either INFSYS 6805 or INFSYS 6806 (permission of instructor may be obtained to waive the INFSYS 6805 or INFSYS 6806 prerequisite). This course provides an overview of the vast field of software assurance. The goal is to make students aware of the fundamentals of the secure software lifecycle enabling them to apply principles of secure software development and management. The course also provides practical applications that allow the learners to experience the secure software lifecycle process by developing concrete artifacts. Students may receive credit for only one of INFSYS 3868, INFSYS 6868, and ACCTNG 5468.

Prerequisites: ACCTNG 4435 and either ACCTNG 5465 or INFSYS 6828. This course provides students the necessary background knowledge and skills to develop and run a systematic information security management program that is in line with organization strategy, structure, processes, and culture. Specifically, the course introduces governance, strategy, policies, implementation, operation, evaluation, and improvement of an organization's information security to achieve business objectives and be resilient to information security threats. Students may receive credit for only one of INFSYS 3878, INFSYS 6878, and ACCTNG 5469.

Prerequisites: ACCTNG 3401 or ACCTNG 5404; a minimum graduate GPA of 3.0; a minimum GPA of 3.0 in all accounting courses at the 3000-level and above taken at UMSL; consent of supervising instructor and accounting internship coordinator. The student works in an accounting internship that contains sufficient content and rigor to merit graduate credit. The student's program will be monitored by a member of the Graduate Faculty in Accounting. The course requires several meetings with the faculty advisor and a graduate-level written assignment. The course will be graded on a Satisfactory/Unsatisfactory basis. A student who has previously taken ACCTNG 3490 may not take ACCTNG 5490.

Prerequisites: To be determined each time the course is offered and to include a minimum 2.0 overall GPA and a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. Study of selected special problems in accounting. May be repeated for credit with different topics.

Prerequisites: Consent of instructor, department chair and graduate director; a minimum 3.0 graduate GPA; a minimum GPA of 3.0 in all accounting courses at the 3000-level and above taken at UMSL. Special individual research topics in Accounting under the guidance of a specific professor.