Catalog of Courses for Accounting (Graduate)
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop the accounting model for capturing financial data, and finishes with the problems of measuring and reporting income, assets, liabilities, and equities.
Continuation of ACCT 2010. Approximately one third of the course deals with additional financial accounting topics, emphasizing managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Prerequisite: ACCT 2010.
Designed to introduce students to the language of business, the course begins with the role of financial data in contemporary society, proceeds to develop an accounting model for capturing financial data, and finishes with the problems of measuring and reporting incomes, assets, liabilities, and equities. The focus is on external reporting with core financial statements.
Focuses on managerial considerations and financial analysis. Cost accumulation, allocation, and product cost methods are studied in a manufacturing setting. Matters such as evaluation of performance planning, cost behavior, and special decisions are emphasized. Recommended prerequisite: ACCT 3010.
An intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Prerequisite: ACCT 2020.
Continuation of ACCT 3110, emphasizing accounting for the equities of a firm's investors and creditors. Covers special problem areas in financial accounting including accounting for leases, pensions, and income taxes. Prerequisite: ACCT 3110.
Addresses analysis of cost behavior and volume profit relationships; responsibility accounting and reporting flexible budgets; and the use of standard costs to guide and control performance. Prerequisite: ACCT 2020.
An analysis of the federal income tax law and its application to individuals. A study is made of problems covering personal and business tax situations. Several cases are assigned for which the student prepares illustrative tax returns. Prerequisite: ACCT 2020 or instructor permission.
Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Requisite: ACCT 2020
Provides an intensive study of the generally accepted accounting principles for asset valuation, income measurement, and financial statement presentation for business organizations, and underlying processes behind principles. Recommended prerequisite: ACCT 3010.
Continuation of ACCT 5110. Provides an in-depth study of accounting for the equities of a firm's investors and creators. Covers special problem areas in financial accounting including accounting for leases, pensions, income taxes, and shareholder's equity considerations. Recommended prerequisite: ACCT 5110.
Addresses analysis of cost behavior and volume profit relationships, responsibility accounting and reporting flexible budgets, and the use of standard costs to guide and control performance. The focus is on internal reporting for managerial requirements. Recommended prerequisite: ACCT 3010.
Explores how accounting information systems are designed and implemented to meet organizational accounting and decision-making needs. Analyze how capabilities and limitations inherent to current technology may shape organizational operations and strategy. Topics include firm value of AIS, block chain, artificial intelligence, mapping business processes, database design and queries, internal controls, mitigating information risks, and more.
Examines auditing methodology through a study of auditing standards. Includes the nature of evidence, program planning, work papers, internal control evaluation, types of audit tests, and audit reports. Recommended prerequisite: ACCT 5120.
Builds on the concepts and practice examples from introductory auditing to provide students with an in-depth understanding of professional standards, the audit process, advanced audit techniques, and the auditor's role in ensuring that publicly issued financial statements are fairly presented. Assigns complex auditing cases for which students form audit opinions with appropriate rationale and documentation. Recommended prerequisite: ACCT 5120.
Studies accounting and financial reporting for partnerships, business enterprise segments, home office/branch office, foreign transactions and translation, business combinations, and other intercorporate investments and consolidated statements. Recommended prerequisite: ACCT 5120
Financial accounting for governmental and non-profit organizations at the state and local levels. Studies the theory and techniques of accounting and reporting for various funds and groups of accounts. Recommended prerequisite: ACCT 5120.
Focuses on the principles and methodology of fraud detection and deterrence. Examines how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Recommended prerequisite: ACCT 5120
Analyzes basic federal income tax laws and their application to individuals, corporations, and other entities. Employs a study of scenarios and problems covering personal and business tax situations for tax avoidance results. Assigns several cases for which the student prepares illustrative tax returns. Recommended prerequisite: ACCT 3010.
Analyzes the federal income tax laws and their application to corporations, shareholders, partnerships, partners, estates, and gift transactions. Recommended prerequisite: ACCT 5120.
Analyzes the various forensic accounting techniques and investigative strategies used in forensic examinations; covers uses of accounting information systems in fraud detection, the nature of financial statement fraud, the framework for detecting fraudulent financial reporting, and the importance of internal controls in fraud prevention. Recommended prerequisites: ACCT 5110 and 5200.
Provides in-depth understanding of corporate governance and ethics related to the public accounting profession. Explores different ethical decision-making models and apply formal corporate governance frameworks to resolve ethical conflicts as faced by accountants. Examines the challenges to ethical decision-making faced by internal accountants & auditors and learn to evaluate & resolve ethical conflict.
Provides essential knowledge needed to make sound strategic decisions related to investments in cybersecurity. Explores methods used to raise general security awareness, review current industry practices, and develop knowledge needed to adapt policies to protect and safeguard proprietary information. Recommended prerequisite: ACCT 5200.
Provides a comprehensive overview of accounting principles, terminology, concepts, and standards unique to federal accounting to include an analysis and discussion of the laws, regulations, rule-setting organizations, and policies leading to current day federal accounting and reporting practices. Recommended prerequisite: ACCT 3010.
Covers key legal areas for businesses relevant to the CPA Exam, such as the American legal system, Constitutional law, torts, contracts, sales, commercial paper, agency law, employment law, partnerships, corporations, hybrid entities, business regulation, property law, and bankruptcy law. Note: CPA exam candidates should verify with intended jurisdiction how it satisfies exam requirements.