• ACCT 5030: Advanced Financial Accounting

  3.00 Credits

  University of Wyoming

  
  Advanced topics in financial reporting for students planning careers as professional accountants. Topics may include: business combinations, consolidated financial reporting, segment and interim reporting, SEC reporting, multinational accounting and reporting, and other emerging topics. Prerequisite: ACCT 3830 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5040: Sem in Managerial Acct

  3.00 Credits

  University of Wyoming

  
  Organizational development of financial and nonfinancial budgets, interaction between performance measurement systems and human behavior, and advanced topics in uses of information for decision making. Prerequisite: ACCT 3240 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5050: Gov't & NPO

  3.00 Credits

  University of Wyoming

  
  Government and Not-for-Profit Accounting examines the accounting and financial reporting procedures for these entities and how they differ from For-profit companies. The course will primarily focus on state and local governments and topics investigated will include differences between FASB and GASB financial reporting standards and fund accounting. Prerequisite: Acceptance to the masters program.
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• ACCT 5060: Auditing II

  3.00 Credits

  University of Wyoming

  
  An in-depth study of the financial statement audit and the professional responsibilities of public accountants. Covers professional standards, audit services, planning, internal control, audit testing including sampling, audit reports, the code of professional conduct, and the legal liability of auditors. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5065: Fraud Examination

  3.00 Credits

  University of Wyoming

  
  Gives consideration to the methodology for resolving allegations of fraud from inception to disposition. Topics covered include: gathering evidence, taking statements, writing reports, and assisting in the detection and deterrence of fraud. Coverage may also include emerging topics germane to fraud and ethics. Prerequisite: ACCT 4060 (or equivalent) with a grade of C or better; graduate standing.
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• ACCT 5066: Seminar on Management Fraud

  3.00 Credits

  University of Wyoming

  
  An in-depth study and analysis of the causes, methods, and consequences of financial statements fraud committed by top management in the organization. The course covers psychological and criminological theories of management fraud, as well as detailed analysis of high-profile management frauds. Seminar format.Prerequisites: Graduate standing or permission of instructor.
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• ACCT 5070: Tax II

  3.00 Credits

  University of Wyoming

  
  Choice of entity and special tax subjects. Emphasis will be placed on the importance of ethical considerations, competent tax research, and thoughtful tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better; graduate standing. Dual listed with ACCT 4070.
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• ACCT 5071: Pass-Through Entities

  3.00 Credits

  University of Wyoming

  
  This course covers the key principles of partnership taxation including entity selection, partnership formation and operation, capital account maintenance, special allocations, 704(c) property contributions, partnership liabilities, distributions, and other partnership transactions.
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• ACCT 5075: Tax Planning

  3.00 Credits

  University of Wyoming

  
  Focuses on tax-planning strategies and techniques. Investigates a wide variety of topics, ranging from individual issues to estate, gift, trust, and small business tax planning. Prerequisite: ACCT 3070 (or equivalent) with a grade of C or better, graduate standing. Dual listed with ACCT4075.
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• ACCT 5503: Fund Accting Energy Industry

  3.00 Credits

  University of Wyoming

  
  Introduction to basic financial accounting and reporting issues related to energy producing activities. Investigate current accounting practices of energy producing companies related to exploration, acquisition, development, and delivery of energy products. Cover financial requirements of the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB), and the Securities and Exchange Commission (SEC). Cross listed with MBAM 5503. Prerequisites: Permission of MBA program director, or student's graduate program coordinator in consultation with MBA program director.
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