Carolyn S. Norman, Ph.D.
Chair

business.vcu.edu/accounting.html

The future development of the accounting profession depends upon the quality of the educational foundation on which it rests. The Department of Accounting is committed to the support of professional accounting through the delivery of educational experiences directed toward practice and through research that addresses the important policy issues of the day.

The mission of the department is to prepare students for careers in accounting, to interpret and expand accounting knowledge, and to render service to the profession and communities. The department does so by:

  1. Providing a learning environment in which students are encouraged to interact with others in identifying and solving accounting and business problems
  2. Investigating, developing and sharing knowledge, which has the potential for significant influence on accounting, business and education
  3. Interacting with the accounting profession, the business community and the community at large
 
 

ACCT 507. Fundamentals of Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Theoretical and technical aspects for accumulating and reporting financial information for business. Emphasis on current financial accounting issues confronting businesses and interpretation of financial information reported by business. This is a graduate foundation course.

ACCT 513. Advanced Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 305 with a minimum grade of C. Financial accounting for complex business relationships, including business combinations, consolidated financial statements, restatement of foreign financial statements, foreign currency transactions, derivative instruments, partnership accounting and pension accounting. Emphasis is on current issues confronting accountants and financial reporting and the potential impact of these issues on business entities.

ACCT 604. Advanced Auditing. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 406 with a minimum grade of C. Development of auditing theory, special disclosure issues, statistical sampling, and ethical, legal and social responsibilities of external and internal auditors. Emphasis on contemporary topics in auditing.

ACCT 606. International Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 304 with a minimum grade of C. International dimensions of accounting; national differences in accounting thought and practice; problems and issues.

ACCT 608. Managerial Accounting Concepts. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 507. The use of accounting information contained in reports to management. The functions of planning, decision making, and control are studied as accounting data are reported through the firm's information system and in special analyses.

ACCT 610. Forensic Accounting. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 406 with a minimum grade of C. Study of forensic accounting topics, including fraudulent financial reporting, employee fraud, money laundering, litigation services, evidence management, computer forensics and business valuation.

ACCT 662. Advanced Topics in Accounting Information Systems. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 307 with a minimum grade of C. Study of accounting systems, concepts and applications with reference to actual problems encountered in the analysis, design, implementation, use, audit and evaluation of accounting systems in a computer environment.

ACCT 680. Tax Research and Planning. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 405 with a minimum grade of C. Tax research methodology; the sources of tax law and their relationship to tax research.

ACCT 681. Tax Administration. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 405 with a minimum grade of C. The Internal Revenue Service and the practices and procedures involved and/or available for the settlement of tax controversies and common elections of accounting methods.

ACCT 682. Corporate Taxation. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 405 with a minimum grade of C. Corporate tax laws as related to the corporations involved and to individual shareholders; tax aspects of the creation, operation, reorganization, and partial liquidation of corporations; corporate distributions.

ACCT 684. Partnership Taxation. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Prerequisite: ACCT 405 with a minimum grade of C. Tax problems related to organization, operation, and liquidation of a partnership. Also, tax problems of Subchapter S corporations, tax-exempt organizations, private foundations and other special corporate forms.

ACCT 697. Guided Study in Accounting. 1 Hour.

Semester course; 1 lecture hours. 1 credit. Prerequisite: Approval of proposed work is required by Graduate Studies office in the School of Business. This course is restricted to accounting majors. The primary purpose of this course is to allow international students to take advantage of an internship work experience. This course may also be used by accounting graduate students to do research on problems in accounting. Students will be assigned reading and will prepare a written report. Graded as pass/fail.

ACCT 790. Research Methods Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Analyzes and critiques general theories, practices and functions in a specialized area of accounting research.

ACCT 791. Managerial Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues in managerial accounting and auditing research.

ACCT 792. Financial Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents and analyzes contemporary issues in financial accounting.

ACCT 793. International Accounting Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues and research in international accounting.

ACCT 794. Behavioral Research Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Provides knowledge and skills for advanced accounting research.

ACCT 795. Auditing Seminar. 3 Hours.

Semester course; 3 lecture hours. 3 credits. Open only to Ph.D. students in business. Presents contemporary issues in auditing research.

ACCT 797. Guided Study in Accounting. 6 Hours.

Year course; 6 credits. Graduate students will work under supervision in outlining a graduate thesis and in carrying out the thesis.

ACCT 898. Dissertation Research. 1-12 Hours.

Semester course; variable hours.1-12 credits. Enrollment restricted to Ph.D. in Business students.