Course Category: Accounting

A study of accounting theory, record keeping, and the accounting cycle, with emphasis on accounting for the assets and related revenues and expenses reported on financial statements of a business organization.

A continuation of ACCT 201, with emphasis on accounting for the liabilities, owners' equity and related revenues and expenses reported in financial statements of a business organization; and preparation and analysis of financial statements and an introduction to managerial accounting including product costing using job orders and process costing systems and cost-volume-profit relationships.

This course is designed to provide an overview of business ethics in relation to the accounting profession. Ethical Reasoning, cognitive processes and ethical decision making along with its effect on corporate governance are discussed.

This course is designed to be a continuation of Accounting Ethics I. Fraud in financial accounting, legal obligations of auditors, earnings management, and ethical leadership will be the focus.

An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for assets.

An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to liabilities and owners' equity, and Cash Flow Statements; as well as analysis and interpretation of financial position and results of operations of a business organization.

A study of the theory and application of federal tax law, with emphasis on income tax law applicable to individuals.

A continuation of ACCT 323, with emphasis on income tax law applicable to corporations, partnerships and fiduciaries; and transfer (gift and estate) taxes.

This course will introduce students to the fundamentals of tax research theory and methodology. By Learning and understanding the tax law structure, students will be able to identify tax issues, research authority, argue positions, and communicate their findings in a professional manner.

A survey of the principles and practices of accounting for and accumulation of costs to manufacture products, with emphasis on job-order and process cost systems; methods of overhead cost distribution, standard cost systems, and departmentalization for cost control.

An exploration of the concepts and procedures applicable to an audit of financial statements, with emphasis on procedures to substantiate amounts reported, along with the impact of internal control, quality of available evidence, and statistical sampling on the determination of appropriate procedures.

An extension of the theory and principles of financial accounting, with emphasis on FASB pronouncements applicable to accounting for business combinations, international operations and partnerships.

An overview of the theory and application of FASB and other authoritative pronouncements related to accounting for governmental, fiduciary and other not-for-profit organizations.

Students explore advanced topics in Accounting Information Systems (AIS) needed to understand and use technologies in making decisions in key practice areas of the accounting profession: managerial accounting, financial accounting, auditing, and tax accounting. Course topics include the technologies involved in AIS, types of AIS applications and systems, use of systems technology and database concepts as a philosophy of AIS, internal control issues of AIS, audit issues related to AIS, and systems development issues including the Software Development Life Cycle and current trends in AIS design. Prerequisite: Undergraduate degree in accounting or 30 semeser credits of undergraduate accounting.

This course covers contemporary issues in the accounting field. This class may include recent pronouncements of the Financial Accounting Standards Board (FASB), accounting and technology, cash flow analysis, and globalization in the accounting field. The focus of this class will change as the accounting field changes.

This course focuses on advanced topics of taxation related to business entities. The class is designed to introduce students to topics related to tax research, corporate taxation, partnership taxation, limited liability companies, and capital structure. Students will also examine how these topics effect organizational strategy and management decisions.

This course is designed to enhance a student's understanding of the emerging field of forensic accounting. The course is structured to enhance the ability of students to think critically and to develop the knowledge, skills and attitudes necessary to compete effectively in the rapidly changing world of information technology.

Managerial Accounting at the graduate level examines various methods that are utilized to make decisions within the context of organizational strategy. Effective decisions are linked with management concepts such as strategic position analysis, value chain analysis, and the effects that decisions have on the organization's competitive position. Students will learn how to use both non-financial and financial information to create strategic recommendations for the organization.

This course will cover financial reporting, managerial, auditing, taxation, and information systems issues in governmental and nonprofit entities. Ethics and professional standards, as well as communication and analytical skills, are developed. Students will develop skills at analyzing transactions in a governmental entity and follow their effect on the financial statements.