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16 UNIVERSITY OF TAMPA CATALOG 2020-2021Distribution: (W). Prerequisite: ACC 202. Offered: fallsemester.ACC 401 - Auditing and Attestation (4)ACC 401 covers generally accepted auditing andattestation standards, professional ethics, auditing andattestation reporting requirements and objectives. Thecourse includes topics on the auditing profession, auditreports, professional ethics, audit responsibilities andobjectives, audit evidence, audit planning, materialityand risk, and other assurance and non-assuranceservices. Students will complete a series of formal andinformal auditing-specific writing assignments todevelop practical audit skills. The use of Excel at theintermediate level will be required to perform analyticalreview.Distribution: (W). Prerequisite: ACC 320 and ACC 351,QMB 210. Corequisite: ACC 420. Offered: fall and springsemesters.ACC 420 - Intermediate Accounting II (4)ACC 420 expands the student's study of generallyaccepted accounting principles. The course covers thetheory and methodology involved in accounting forinvestments, current liabilities, long-term debt, leases,deferred income taxes, pensions, stockholders’ equity,earnings per share and accounting changes. The coursealso covers the preparation of the statement of cashflows and differences between US GAAP and IFRS.Prerequisite: MAT 160 (all COB majors are required totake MAT 225), ITM 220 and a grade of "C" or higher inACC 320. Offered: fall and spring semesters.ACC 490 - Accounting Internship (1-8)ACC 490 examines practical aspects of accountingthrough a paid accounting internship at a firm undersupervision of faculty and firm representatives. Thiscourse may not be used to satisfy major requirements. Itmay be repeated for credit beyond 124 hours. Approvalof the accounting department’s internship coordinator isrequired.Prerequisite: Junior or senior standing with at least a2.25 overall GPA; completion of four accounting classesat or above the 300 level with a 3.0 average in thoseclasses. Offered: fall, spring, and summer semesters.ACC 495 - Special Topics in Accounting (4)ACC 495 is offered at the discretion of the accountingdepartment. Subject may focus on a topic of currentinterest in the field, training in a specific area of the fieldor a topic that is of interest to a particular group ofstudents.Prerequisite: To be specified at time of offering.Offered: Varies when offered.ACC 499 - Independent Study in Accounting (1-4)ACC 499 is a readings or independent studies coursetaken for variable credit. May not be used as an electivein the accounting major.Prerequisite: Minimum 3.0 GPA, consent of thedepartment chair and associate dean. Offered: asneeded.ACC 500 - Essentials of Accounting (2)For graduate students only. ACC 500 examines theaccounting principles and techniques involved in thecreation and interpretation of key external accountingfinancial statements, and covers key topics inmanagerial accounting techniques to supportmanagement decision-making.Offered: fall and spring semesters.ACC 502 - Auditing II (4)For undergraduates and graduates. This course is thesecond auditing course, focused on Statements onStandards for Attestation Engagements (SSAEs), theStatements on Standards for Accounting and ReviewServices (SSARSs), and the US and International Codes ofProfessional Conduct.Prerequisite: ACC 401. Offered: summer only.ACC 610 - Accounting and Value Creation (4)For graduate students only (to be taken as one of thefirst three MBA courses). This course appliescontemporary financial and managerial accountingconcepts and techniques to examine how organizationscreate value for stakeholders. The financial accountingcomponent involves in-depth analysis of externalfinancial reports and introduces the rudiments of equityvaluation. The managerial accounting module focuses ondecision-making as it relates to planning, organizing andcontrolling operating activities. Consideration is alsogiven to business ethics and global issues relevant to thetopic areas.Prerequisite: ACC 500, FIN 500. Offered: fall, spring,and summer semesters.ACC 625 - Accounting Research and Analytics (4)For graduate students only. This course providesstudents with the opportunity to develop skills neededby ALL students entering the accounting profession (seeAICPA Core Competency Framework). These skillsinclude critical thinking and problem solving, decisionmodeling, research, communication and reporting, andleveraging technology.Offered: fall and spring semesters.ACC 635 - Business Ethics and CorporateGovernance (4)For graduate students only. ACC 635 exposes studentsto the background and nature of ethical decision-makingfrom personal, professional and societal points of view.Students learn how to recognize ethical issues inbusiness, to reason effectively using higher-order moralthinking skills, to identify the elements of goodgovernance and to perform risk assessment frombusiness and assurance perspectives. Topics includeethical decision-making, why ethical decision-making isimportant to professional careers in accounting, the roleof an ethical culture in business within the context ofcorporate governance and how risk assessment aidsprofessional accountants.Offered: fall and summer semesters.

COURSE DESCRIPTIONS 17ACC 637 - Information Systems Control and Audit(4)For graduate students only. This course providesstudents with a pragmatic study of information systems(IS) audit/control and its significance for contemporaryaccounting practice. The course is designed to givestudents a working understanding of IT governance, ISrisk management, IS resource control, IS securitymanagement and IS audit processes, with emphasis onaccounting compliance and assurance concerns.Prevailing and/or emerging issues relating to ISaudit/control are also explored, with consideration forthe evolving responsibilities of accounting professionalsin an IT-based control environment.Prerequisite: ACC 351 or equivalent. Offered: springsemester.ACC 641 - Government and Not-for-ProfitAccounting (4)For graduate students only. ACC 631 introduces theunderlying accounting concepts, methods of accountingand financial statement preparation for state and localgovernments and other not-for-profit organizationssuch as charities, universities and colleges, and healthcare organizations. Accounting standards andprocedures for these types of organizations aresignificantly different from those of for-profitorganizations, and this course provides the student withthe ability to prepare, read, understand andanalyze financial statements of not-for-profit entities.Prerequisite: ACC 320. Offered: Offered semesterswhen there is ample demand.ACC 643 - Advanced Financial Accounting (4)ACC 643 covers several complex topics includingbusiness combinations, consolidations, foreign currencytransactions, translation of foreign currency financialstatements, hedging and derivatives, and partnerships.Prerequisite: ACC 320 and ACC 420. Offered: fall andspring semesters.ACC 650 - Nonprofit Management: FinancialManagement (3)For graduate students only. ACC 650 developsfinancial and evaluation tools for nonprofit executives. Itincludes an overview of financial reporting guidelinesand techniques; accounting methods, systems andspecial topics related to nonprofit organizations; costbehaviors, measurements and analysis; the budgetingprocess and preparation of budgets; use of financialstatement analysis; and the roles of executive officersand directors in financial management and internalcontrols.ACC 651 - Advanced Management Accounting (4)For graduate students only. ACC 651 providesstudents with a pragmatic study of advancedmanagement accounting concepts and practices ement, and management accounting control withemphasis on behavioral, social and sustainabilityimplications.Prerequisite: ACC 304 or equivalent and admission tothe graduate program. Offered: fall semester.ACC 653 - Federal Tax Accounting II (4)For graduate students only. ACC 653 examines laws,regulations and court opinions governing taxation ofcorporations, partnerships and estates. There issignificant exposure to tax research tools. Studentscomplete a volunteer tax clinic requiring some eveningor weekend commitment.Prerequisite: ACC 352. Offered: spring semester.ACC 655 - Fraud Examination (4)For graduate students only. ACC 655 applies fraudexamination methodology to the three major types ofoccupational fraud: corruption, asset misappropriationand fraudulent financial statements. Fraud examinationis a methodology for resolving allegations of fraud frominception to disposition. This methodology covers topicsrelated to the prevention, detection and investigation offraud.Prerequisite: ACC 500. Offered: summer.ACC 657 - Financial Reporting and Analysis (4)For Graduate students only. This is a practicalanalytical course that targets a diverse group ofprofessional financial statement users such as auditors,equity analysts, accountants, creditors, and businessconsultants. The primary objective of this course is themastery of interpreting and analyzing financialstatements. To achieve this objective the courseprovides a framework and a set of tools aimed atimproving student’s ability to analyze companies andthe business environment and how to performcomprehensive financial statement analysis as thefoundation on which to evaluate performance andassessing future prospects.Prerequisite: ACC-320. Offered: fall and springsemester.ACC 660 - International Accounting (4)For graduate students only. ACC 660 provides apragmatic study on international accounting andreporting issues facing multinational corporations.Topics include worldwide accounting diversity, theinternational financial reporting standards (IFRS),foreign currency transactions and hedging exchangerisks, translation of foreign currency financialstatements and international transfer pricing.Prerequisite: ACC 420. Offered: fall semester.ACC 680 - Contemporary Issues in Accounting (4)This course focuses on evaluating current andemerging issues and topics relating to accountingconstructs, policy issues and professional concernsusing accounting theory. This integrative capstoneexperience requires students to apply skills andknowledge gained from prior coursework. Students willdemonstrate their professional knowledge, professional

18 UNIVERSITY OF TAMPA CATALOG 2020-2021competency and professional responsibility throughcases, projects and oral presentations.Prerequisite: ACC 625, ACC 635 and at least 24 totalearned hours in the MSA program. Offered: springsemester.ACC 690 - Internship (1-8)International students must consult with the Office ofInternational Programs. May be used to satisfypracticum requirements.Prerequisite: Approval by the Office of Graduate andContinuing Studies, college internship coordinator andassociate dean. Offered: fall, spring and summersemesters.ACC 695 - Special Topics in Accounting (4)A course offered at the discretion of the accountingdepartment. Subjects may focus on a topic of currentinterest in the field, training in a specific area of the fieldor a topic that is of interest to a particular group ofstudents.Prerequisite: To be specified at time of offering.Offered: Varies when offered.ACC 699 - Independent Study in Accounting (1-4)For graduate students only. Contemporary topics inaccounting.Prerequisite: Minimum 3.5 GPA, ACC 610, FIN 611 andwritten permission of the department chair. Offered: asneeded.AFR - Air Force ROTCAFR 1101 - Foundations of the United States AirForce Part I (1)Introduction to the Air Force in a contemporary worldthrough a study of its total force structure and mission.Offered: fall semester.AFR 1120 - Foundations of the United States AirForce Part II (1)A study of the strategic offensive and defensive forces,general purpose forces and aerospace support forcesthat make up the Air Force today.Offered: spring semester.AFR 2001 - Air Force Leadership Laboratory (0)Leadership Laboratory is required for each of theaerospace studies courses. It meets one hour and 45minutes per week. Instruction is conducted within theframework of an organized cadet corps with aprogression of experiences designed to develop eachstudent's leadership potential. Leadership Laboratoryinvolves a study of Air Force customs and courtesies;drill and ceremonies; career opportunities in the AirForce; and the life and work of an Air Force junior officer.Students develop their leadership potential in a practicallaboratory, which typically includes field trips to AirForce installations.Offered: fall and spring semesters.AFR 2130 - The Evolution of USAF Aerospace PowerPart I (1)A study of air power from balloons and dirigiblesthrough the jet age. Emphasis is on the employment ofair power in WWI and WWII, and how it affected theevolution of air power concepts and doctrine.Offered: fall semester.AFR 2140 - The Evolution of USAF Aerospace PowerPart II (1)An historical review of air power employment inmilitary and nonmilitary operations in support ofnational objectives. Emphasis is on the period from afterWWII to the present.Offered: spring semester.AFR 2940 - Basic Aerospace Internship (3)Internship credit is given to any student whosuccessfully completes a four-week Field Training (FT)encampment. FT is a mandatory program for allindividualsseekinganAirForce officercommission through AFROTC. The program is designedto develop military leadership and discipline, provideAir Force orientation and motivation, and determinepotential for entry into the Professional Officer Courseen route to a career as an Air Force officer. FT isconducted at Maxwell AFB, Montgomery, AL. FTattendance is selective based upon a nationalcompetitive boarding process and the needs of the AirForce — not all students are selected for FT. Tosuccessfully complete FT, the student must complete atleast 70 percent of the required training according to theField Training syllabus, and not be absent from the FTencampment for more than 72 consecutive hours. Thestudent also must pass the physical fitness test, attain aminimum 70 percent academic average and not be ratedas "unsatisfactory" in any single performance factorblock (sub-area) or receive an overall score of"unsatisfactory" on the AFROTC Form 70, Field TrainingPerformance Report.AFR 3220 - Air Force Leadership and ManagementPart I (3)An integrated management course emphasizing theindividual as a manager in an Air Force milieu.Individual motivational and behavioral processes,leadership, communication and group dynamics arecovered to provide a foundation for development of thejunior officer's professional skills as an Air Force officer(officership). The basic managerial processes involvingdecision-making, utilization of analytic aids in planning,organizing and controlling in a changing environmentare emphasized as necessary professional concepts.Offered: fall semester.AFR 3231 - Air Force Leadership and ManagementPart II (3)A continuation of the study of Air Force advancementand leadership. Concentration is on organizational andpersonal values, management of forces in change,organizational power, politics, and managerial strategy

COURSE DESCRIPTIONS 19and tactics discussed within the context of the militaryorganization. Actual Air Force cases are used to enhancethe learning and communication processes.Offered: spring semester.AFR 4201 - National Security Affairs andPreparation for Active Duty Part I (3)A study of the armed forces as an integral element ofsociety, with emphases on American civil-militaryrelations and the context within which U.S. defensepolicy is formulated and implemented. Special themesinclude societal attitudes toward the military and therole of the professional military leader-manager in ademocratic society.Offered: fall semester.AFR 4211 - National Security Affairs andPreparation for Active Duty Part II (3)A continuation of the study of the armed forces incontemporary American society. Concentration is on therequisites for maintaining adequate national securityforces; political, economic and social constraints on thenational defense structure; the impact of technologicaland international developments on strategicpreparedness; the variables involved in the formulationand implementation of national security policy; andmilitary justice and its relationship to civilian law.Offered: spring semester.ARA - ArabicARA 101 - Elementary Arabic I (4)Beginning Arabic with emphasis on the culturalcontext in which Arabic is used. Emphasis is onachieving a full mastery of Arabic sounds and the Arabicwriting system, as well as basic proficiency in everydayconversational Arabic, including greetings and othercommon expressions.Distribution: (HFA) (IG) (NW). Prerequisite: Not opento native speakers of Arabic. Students who havepreviously completed two or more years of Arabic maynot enroll in ARA 101 for credit except by writtenpermission of the instructor. Students cannot take ARA101, 102,

2 UNIVERSITY OF TAMPA CATALOG 2020-2021 Areas of Study Major Pre- Minor Concentration Certificate College Department Accounting B.S. COB ACCT Actuarial Science B.S. CSSME MATH Advertising CAL COMM Advertising and Public Relations B.A. CAL COMM Advertising and Public Relations-Advertising Creative CAL COMM Advertising and Public