Full Course Description List:

ACCT Courses

(5 credits)

Students in this introduction to accounting course take a top-down approach to understanding introductory accounting documents and procedures by exploring a business's financial statements, including the balance sheet, income statement, and cash flow statement. Students explore the practical uses for information that can be gleaned from these statements, individually and as a whole, through a detailed examination of the properties and characteristics of each statement. Students engage in application assignments and discussions on a variety of topics, such as regulations that should be followed when preparing financial statements as promulgated by generally accepted accounting principles (GAAP). Students examine the U.S. use of GAAP in comparison to the use of international financial reporting standards.

Pre-requisites

• BUSI 1001 or 1002
• MATH 1001, MATH 1002, MATH 1030, or MATH 1040

(5 credits)

Students take a top-down approach to understanding introductory accounting documents and procedures by exploring a business's financial statements, including the balance sheet, income statement, and cash flow statement in this course. Students explore the practical uses for information that can be gleaned from these statements, individually and as a whole, through a detailed examination of the properties and characteristics of each statement. Students engage in application assignments and discussions on a variety of topics, such as regulations that should be followed when preparing financial statements as promulgated by generally accepted accounting principles (GAAP). Students examine the U.S. use of GAAP in comparison to the use of International Financial Reporting Standards.

BS in Accounting Prerequisites

• BUSI 1001 or BUSI 1002
• MATH 1030 or MATH 1040

BS in Business Administration Prerequisites

• BUSI 1001 or BUSI 1002
• MATH 1030 or MATH 1040

BS in Communication Prerequisites

• BUSI 1001 or BUSI 1002
• MATH 1030 or MATH 1040

BS in Computer Information Systems Prerequisites

• BUSI 1001 or BUSI 1002
• MATH 1030 or MATH 1040

BS in Healthcare Management Prerequisites

• MATH 1030 or MATH 1040 or STAT 3001

All Other Programs Prerequisites

• BUSI 1002
• MATH 1030 or MATH 1040

(5 credits)

In this continuation of Accounting I, students build upon knowledge of accounting principles, including the basic techniques and procedures of internal reporting in organizations and corporations. Students examine a variety of terms and concepts, enabling them to gain a clear understanding of corporate reporting and the fundamental elements of managerial accounting. Students apply strategies involving cost behavior, job-order, cost-volume-profit analysis, performance planning and budgeting, standard costs and variance analysis, relevant costs, and the statement of cash flows to real-world scenarios. Students also assess best practices in employing relevant information in the decision-making process, acquiring practical skills to use in addressing actual accounting problems in the professional arena.

Pre-requisites

• ACCT 1001

(5 credits)

Individuals responsible for directing and controlling an operation depend on managerial accounting to provide important data. Through this course, students learn about the essential elements of managerial accounting, including strategic, organizational, and operational decision making using financial information. They examine cost-volume-profit analysis, capital budgeting, operational budgeting, forecasting tools, and performance measurement. Students work through case studies and functional exercises for a contextual understanding of managerial accounting, including the application of quantitative methods to determine performance, planning, and control in operations.

BS in Accounting Prerequisites

• ACCT 2001 or ACCT 2003 or ACCT 2004S

BS in Business Administration Prerequisites

• ACCT 2001 or ACCT 2003 or ACCT 2004S

All Other Programs Prerequisites

• ACCT 2003 or ACCT 2004S

(5 credits)

In this continuation of Accounting I, students build upon knowledge of accounting principles, learning a basic foundation of key managerial accounting concepts and activities. Students learn how managers use accounting information for decision making in an organization. They explore how to develop business plans for small businesses and larger manufacturing corporations as well as how to distinguish between the two types of organizations. Through a variety of assignments focusing on the coverage of cost-volume-profit analysis, performance planning, and budgeting, students have the opportunity to gain managerial decision-making skills, helping them prepare for issues they may encounter in the field.

Pre-requisites

• ACCT 1003 or ACCT 1001

(5 credits)

Students in this course build upon their knowledge of accounting principles from Fundamentals of Accounting, providing a basic foundation of key financial accounting concepts and activities. Students engage in application assignments and discussions such as the recording, storing, and summarizing of economic events of the business enterprise to meet external reporting needs. Emphasis is placed on the preparation and analysis of financial statements and other financial reports provided to the public based on the accounting equation, accrual accounting concepts, and data gathering.

BS in Accounting Prerequisites

• ACCT 1001 or ACCT 1003 or ACCT 1004S

BS in Business Administration Prerequisites

• ACCT 1001 or ACCT 1003 or ACCT 1004S

All Other Programs Prerequisites

• ACCT 1004S

(5 credits)

Although businesses often use the same authoritative standards in the production and presentation of financial statements, statements may still differ in a variety of ways. Recognizing these differences requires careful analysis and a variety of techniques. In this course, students consider an overview of prevailing accounting issues as well as the ethical considerations encountered in the process. This is the first in a four-course sequence in which students build upon content covered in introductory accounting courses. Students explore the principles of accrual accounting and interpret the steps in the accounting cycle. They learn about financial statement presentation and disclosure requirements, and they examine the conceptual framework and measurement principles underlying financial accounting. They also assess the relationship between the reporting and auditing functions in corporations. Additionally, students evaluate differences between Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards and apply these standards to their coursework.

BS in Accounting Prerequisites

• ACCT 1004S or ACCT 2001 or ACCT 2003

BS in Business Administration Prerequisites

• ACCT 1004S or ACCT 2001 or ACCT 2003

All Other Programs Prerequisites

• ACCT 2003

(5 credits)

Auditing a company's financial statements requires the ability to apply generally accepted auditing standards to a variety of situations. In this course, students learn the specifics of auditing and how to choose appropriate audit testing. They explore a variety of topics, including professional ethics, audit planning and documentation, audit evidence, statistical tools, materiality and risk, and audit reports for different assurance and non-assurance services. Students examine internal controls and accounting systems as well as software designed for evaluating business information. Through a group project, students work toward gaining practical knowledge and problem-solving skills as they analyze real audit issues and cases. Students apply the Statements of Audit Standards from the Audit Standards Board and Audit Standards of the Public Company Accounting Oversight Board to their auditing situations.

BS in Accounting Prerequisites

• ACCT 2001 or ACCT 2003 or ACCT 2004S

All Other Programs Prerequisites

• ACCT 2003 or ACCT 2004S

Note: Concurrent enrollment in ACCT 3001 is recommended.

(5 credits)

How does a business handle its investments and capital and what are the generally-accepted accounting principles when valuing inventory? This course provides students with the opportunity to consider and respond to prevailing accounting questions as well as gain insight on related ethical considerations; it is the second in a four-course sequence and is a continuation of Intermediate Accounting I. Students learn ways to categorize, measure and report on cash, receivables, inventories, and investments. They gain practice in financial statement presentation and disclosure requirements. Through evaluation and online discussion, students explore the auditing function as well as inventory cost methods. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and International Financial Reporting Standards.

BS in Accounting Prerequisites

• ACCT 3001 or ACCT 1004S

All Other Program Prerequisites

• ACCT 3001

(5 credits)

Physical assets continually change in value; knowing how to account for them is an important task in proper financial statement disclosure. In this course, students investigate current accounting issues as well as the ethical considerations encountered in the process; this course is the third in a four-course sequence and is a continuation of Intermediate Accounting II. Students examine the measurement and accounting for property, plant, and equipment. They also explore intangible assets, current liabilities, and contingencies. They focus on financial statement presentation and discuss how it relates to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and International Financial Reporting Standards.

BS in Accounting Prerequisites

• ACCT 3003 or ACCT 1004S

All Other Programs Prerequisites

• ACCT 3003

(5 credits)

What is capital structure, and how can a business use it for sustainability and reaching long-term goals? In this course, students have the opportunity to respond to such questions as well as to gain insight on related ethical considerations; it is the fourth in a four-course sequence and a continuation of Intermediate Accounting III. Students explore the measurement and reporting principles for stockholders' equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. They gain further practice in financial statement presentation and disclosures and explore their relationship to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards.

BS in Accounting Prerequisites

• ACCT 3004 or ACCT 1004S

All Other Programs Prerequisites

• ACCT 3004

(5 credits)

Nearly all businesses have an accounting system that provides appropriate financial information required to make informed, timely decisions. Therefore, the design of the system is vital to the efficiency and internal controls of acquiring such information. In this course, students learn the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution. Students learn about the technology of accounting systems, file processing, database concepts and tools, and internal control and risks. They explore how to audit the information system as well as how to use the information system to perform audit functions. Through the examination of the latest commercial accounting software, students learn about technological developments for the production of reports and exchange of business data.

BS in Accounting Prerequisites

• ACCT 2001 or ACCT 2003 or ACCT 2004S

All Other Programs Prerequisites

• ACCT 2003 or ACCT 2004S

(5 credits)

The function and role of private and public sector organizations are often very different; therefore, the accounting principles used to run for-profit businesses and government businesses cannot always be the same. In this course, students compare and contrast the characteristics of government and nonprofit organizations and explore the ethical and social responsibilities of accountants working with these institutions. They also examine the measurement and reporting requirements for governmental and nonprofit organizations. They engage in discussions about the concepts of fund accounting, budget and control issues, and revenue and expense recognition. Students gain hands-on experience preparing financial statements for each type of organization. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and pronouncements of the Government Accounting Standards Board.

BS in Accounting Prerequisites

• ACCT 3005 or ACCT 1004S

All Other Programs Prerequisites

• ACCT 3005

(5 credits)

Lease accounting from the perspective of the lessor and lessee is an important consideration for business as an alternative to financing. But what options are available for lessors and lessees in accounting for lease transactions? In this course, students have the opportunity to investigate and respond to prevailing accounting issues in this area. This course continues the three-course sequence of Intermediate Accounting. Students assess and explain the measurement and reporting disclosures for leases, pensions, equity compensation, derivatives, and earnings per share. They apply best practices in the presentation of financial statements and analyze how these relate to the auditing function. Students also gain hands-on practice in determining pension obligations and expenses. As a basis for their coursework, students apply the Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards.

Pre-requisites

• ACCT 3005

(5 credits)

How can external users to an organization employ the statement of cash flow as a means to foresee an organization's prospect for future earnings? In this course, students have the opportunity to research and answer accounting questions such as this; it is the second in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students examine the measurement and reporting disclosures for changes in accounting principles, correction of errors, the statement of cash flows, segment and interim reporting, and deferred taxes. Students continue to learn about financial statement presentation and disclosures as well as how these elements relate to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and international financial reporting standards.

Pre-requisites

• ACCT 4002

(5 credits)

Whether it is to expand technical offerings or to gain the competitive edge over smaller entities, companies often merge together or acquire other companies. Often times, this creates a positive effect on the companies involved; other times, it create severe financial strains on a company's limited financial resources. In this course, students investigate prevalent accounting issues such as this; it is the third in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students explore the measurement and reporting disclosures for mergers, acquisitions, and foreign currency translation. Students continue to learn financial statement presentation of business combinations and explore some of the auditing issues in this area. As a basis for their coursework, students use the Financial Accounting Standards Board's Accounting Standards Codification and International Financial Reporting Standards.

Pre-requisites

• ACCT 4003

(5 credits)

In this course, students have the opportunity to gain a fundamental understanding of personal income taxes and how they are computed. They also learn appropriate tax concepts and terminologies important for students wishing to pursue a career in accounting and taxes. Students examine the federal income tax structure and apply income tax accounting to cases of individual and sole proprietorship taxation as they assemble information and documentation needed to prepare federal tax returns. They analyze federal income tax laws governing gross income, deductions, calculation of income tax rates, income tax credits, and the alternative minimum tax for individuals.

BS in Accounting Prerequisites

• ACCT 2001 or ACCT 2003 or ACCT 2004S

All Other Programs Prerequisites

• ACCT 2004S

(5 credits)

This course is a continuation of Federation Taxation I and the focus is on corporate federal taxes. Students appraise the role taxation plays on organizations, the corporate structure, and tax strategies. They learn about the application of federal income taxes business entities, including corporations, partnerships, and entities taxed as partnerships and S corporations. They also examine gift and estate taxes and income taxation of estates and trusts. Students contextualize their learning through the preparation of a corporate federal tax return and related schedules. They consider the allocation of partnership taxable income and other deductions, credits, self-employment taxes, and loss carrybacks and carryforwards. Through the evaluation of legal and ethical issues involved in federal tax practice, students become familiar with laws, best practices, and the responsibilities of accounting professionals.

Pre-requisites

• ACCT 4005

(5 credits)

A capstone course is designed to bring together knowledge gained through the entire program and permit students to demonstrate mastery of the various course competencies. The major course project in this capstone course is a strategic case study. Through this project, students apply and integrate a variety of skills, tools, and knowledge to assess the strategic issues in a real-world case analysis and arrive at recommendations for change and/or improvement. Through coursework and the final capstone project, students appraise and explain a variety of topics, such as basic accounting theory, financial reporting, deferred taxes, engagement planning, client risk, auditing, concepts of accounting and investment percentage, objectives of the statement of cash flows, contracts, sales, bankruptcy, the debtor-creditor relationship, and business law and ethics. In this course, students have the chance to demonstrate their understanding and competency in complex problem identification and solution.

Pre-requisites

• All required core and upper-division Accounting courses

(0 semester credits)

A background in the basics of business is often a key to making the most of a graduate business or management program. In this foundational course, students can build their business acumen in major functional areas that are essential to business success including business leadership and management, business ethics, the legal environment of business, accounting, finance, economics, quantitative methods and statistics, information systems management, global business, marketing, and strategic management.

(3 semester credits)

Today's effective finance professionals use a variety of financial management tools as they seek to evaluate alternatives and make sound financial recommendations. Students will gain practical experience of a financial professional's role by using financial modeling tools such as breakeven and cost-volume-profit analysis for model pricing and cost sensitivity, forecasting and cost prediction, variance cost analysis, relevant cost analysis, project valuation and prioritization using payback, rates of return, and discounted cash flow methods. Students' increased diagnostic critical-thinking skills will help them to construct effective, ethical, fact-based arguments, which are among the fundamental capabilities required for financial decision making. Using relevant management articles, case studies, and topic analyses, students also examine how to align business needs with fact-based solutions, how to identify new opportunities, and how to manage and enhance an organization's competitive position.

(3 semester credits)

An essential skill for nearly all financial professionals is the ability to effectively communicate with the organization to manage internal and external relationships. The importance of communication in finance is emphasized, and students are presented with the opportunity to practice using the tools required for effectual and efficient presentation of information while gaining critical-thinking, reading, and scholarly writing skills. Students explore various written and presentational forms of communication that financial professionals use within organizational and managerial settings. Students examine techniques for developing and presenting white papers, memoranda used to communicate issues and recommendations to management, and financial and nonfinancial information. They learn about concepts in balanced communication coverage and how to adapt to constantly changing modes of communication, including social networking, blogging, and using professional organizations and training programs to their advantage. Through these activities, students gain a better understanding of the roles and responsibilities of the financial professional as well as the ethical methodologies required to maintain a professional obligation to the community and their clients.

(3 semester credits)

In the news, it is too often that we hear about cases of financial fraud and misconduct involving major corporations. It is a social and professional obligation of financial professionals to be concerned and knowledgeable on topics involving legal and ethical issues in accounting and financial reporting. In this course, students learn to appreciate this role and explore the various legal and professional responsibilities of which financial professionals must be aware when developing financial statements and reports. They examine a variety of issues, such as the differences between statute and regulation and between common and statutory law. Students also assess the role of bankruptcy and its impact on business relationships. Through the extensive use of current and seminal case studies, students take a practical approach to examining the best practices of doing business in today's sociopolitical climate from a legal and ethical perspective.

(3 semester credits)

One of the primary functions of the accountant's role is preparing internal accounting information that can be used by management for effective decision making and organizational performance. Students can gain a practical perspective into this role through case study review and analysis of pricing and contribution margin analysis, cost management and allocation, activity-based costing and throughput accounting, and inventory management. Students assess performance measurements, including key performance indicators, balanced scorecard, and forecasting. They explore operating and capital budgeting and financial planning techniques and become familiar with quantitative models and approaches used in management accounting. Through this course, students learn about the different departments and operating divisions within an organization and how they work individually and collaboratively to handle accounting responsibilities.

(3 semester credits)

Students in this course enhance and utilize advanced accounting research skills in order to investigate and review the current and emerging accounting issues and changes in promulgated accounting standards that could impact 21st-century business. Students examine a variety of up-to-date and relevant topical areas that are discussed in sources such as the Financial Accounting Standards Board, International Accounting Standards Board, and Securities and Exchange Commission. As a result of their studies in this course, students will be able to anticipate changes in accounting standards and analyze potential impacts for making informed decisions and recommendations to management.

(3 semester credits)

Accountants and business managers must be astute and proactive in managing a business to combat the inevitable threat of operational and financial risks, including those involving credit, market, liquidity, reputation, technology, and legality. In this course, students assess the tools used by accountants and managers in managing these risks. They explore the various processes used to identify, analyze, and assess risks, and they learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, students examine ways to implement techniques, such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization's enterprise risk management.

(3 semester credits)

Regulatory compliance involves the policies and processes that organizations use to ensure that they follow the rules and regulations in place by the firms that control financial activity in a given jurisdiction. In this course, students explore the facets of regulatory compliance, focusing on the role of accounting with respect to corporate governance within an organizational setting. They also focus on how organizations build transparency into their governance and compliance systems. Students review and explore the responsibilities of management in terms of compliance and auditing and explore the complex processes of checks and balances that comprise compliance systems. Students further develop their understanding of regulatory compliance through a review of the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, in addition to an evaluation of decisions made by the Securities and Exchange Commission and the Public Corporation Accounting Oversight Board.

(3 semester credits)

In this quantitative course, students examine the process by which accounting policies are formulated and modified. Students use current research and case analyses to make critical evaluations of fundamental accounting concepts and foundations, such as revenue recognition, lease accounting, and other current issues, in light of their theoretical, empirical, practical, and political aspects. Students demonstrate their ability to use promulgated accounting literature to improve their general decision-making and communication skills in the area of accounting as they engage in functional exercises and weekly discussions.

(3 semester credits)

Students in this course are provided with an overview of current topics in taxation strategies for individuals and corporations. They learn about the Internal Revenue Service Code on tax differences, including book and tax accounting, inclusions, exclusions, deductions, credits, and tax aspects of property transactions. Students employ a "walk-through" technique through which they gain first-hand experience in the use of tax research services. Students also explore how economic, social, and cultural forces influence tax policy.

(3 semester credits)

In this course, students review content pulled directly from prior certified public accountant (CPA) exams on a variety of topics, including current accounting trends, managerial accounting, and regulatory issues. Students conduct research, discuss with peers, and analyze the answers to actual CPA exam items to gain a thorough understanding of the format, concepts, and principles on which exam questions are based, gaining confidence and preparedness for taking the CPA exam.

(3 semester credits)

In this course, students are provided with tools, techniques, and insight to evaluate the potential for fraud within current operating and financial reporting systems. Students examine creative accounting techniques and red flags of fraud, such as the development of false financial statements; misuse of corporate resources; false revenue recognition; and fraud perpetrated for the benefit of third parties, shareholders, and managers. They explore special topics, such as the override of existing internal controls and absence of proper accounting documentation. Students also examine fraud audit standards, principles of legal evidence, and concepts of the Daubert Rule. Additionally, students examine strategies for identifying sources of securing evidence to prevent loss, corruption, and contamination.

(3 semester credits)

Students in this course examine current topics in international standards for accounting, including financial statement presentation, auditing, and accounting for importers, exporters, and multinational corporations to gain a comprehensive understanding of the various perspectives involved in international accounting. Students examine foreign exchange rates and markets, controlled economy accounting, social responsibility reporting, inflation accounting, and international taxation and its impact on an organization's international financial statements. Additionally, students analyze issues in accounting for multinationals, including areas of accounting and financial reporting standards. They also conduct an evaluation of international accounting harmonization efforts, including those involving accounting standards, to acquire an appreciation of the importance of comparability in regard to international financial statements.

(3 semester credits)

Students in this course explore effective strategies to initiate change in order to achieve organizational goals, as well as how to manage unplanned or unwelcome change. Students explore a variety of approaches and methods to transition individuals and organizations within a changing environment. Students distinguish between reactive responses and proactive responses to change, including examining the implications of culture, inertia, and uncertainty. Additionally, students explore the importance of understanding motivation and effective communication in mitigating negative reactions to change and facilitating the change process itself.

(3 semester credits)

Students explore accounting and financial reporting principles for nonprofit and governmental organizations in this course. They examine issues regarding fund accounting principles, budgetary accounting, and financial reporting practices. Through a variety of assignments on the specifics of the nonprofit and government accounting arena, students develop and hone diagnostic skills and their analytical problem-solving ability. Students learn about the concepts, procedures, and mechanics of financial and managerial accounting and the role of accounting information in nonprofit organizations.

(3 semester credits)

This course is designed to improve the learner's overall critical-thinking and reasoning skills within a managerial context. Using relevant management articles, case studies, and current topics analyses, learners will hone their diagnostic reading skills and will learn to construct effective, ethical, evidence-based arguments, which are fundamental capabilities of effective managers.

(3 semester credits)

Students in this course explore systems thinking as a process whereby problems are viewed as individual components within a larger system. Students encounter a framework for analyzing relationships within a system and for avoiding the risks associated with viewing problems in isolation. Students use systems thinking tools to model single-, double-, and multiple-loop feedback systems, both at the micro and macro levels of analysis. In addition, students are introduced to scenario building, and they examine how the practice of systems thinking lays the foundation for creating sustainable outcomes for organizations and society.

(3 semester credits)

Students in this course are introduced to the knowledge, skills, tools, and techniques needed to successfully manage projects throughout the life of a project, known as the project life cycle. By learning about the project management Knowledge Areas and Process Groups as well as the distinguishing characteristics of each, students gain an appreciation for how these two dimensions of project management interact in initiating, planning, executing, monitoring and controlling, and closing a project.

(3 semester credits)

Students in this course cover information security issues in an organizational context, recognizing the increasing stakes in keeping systems safe from tampering and disclosure. Topics include management structures and processes for enterprise information security; information security in the supply chain; legal, regulatory, audit, and policy issues; risk management; and the business case for information security.