This course develops students' understanding and application of financial accounting concepts, the accounting cycle processes and documents, and United States accounting and external financial reporting standards. The course emphasizes understanding the financial statements: balance sheet, income statement, statement of retained earnings, and statement of cash flows. The course prepares students for financial analysis; ethical decision making, understanding fraud in the workplace and internal control.

Terms Typically Offered: Fall and Spring.

This course is an introduction to managerial decision-making based on common accounting and financial models and analysis. The course topics include management's responsibility to stakeholders, how costs behave, cost-volume-profit analysis, activity-based costing, budgeting, standard costing, performance measurements, and financial analysis.

Terms Typically Offered: Fall and Spring.

This course develops students' understanding and application of financial accounting concepts, accounting cycle processes and documents, and United States accounting and external financial reporting standards. The course emphasizes understanding financial statements: balance sheet, income statement, statement of retained earnings, and statement of cash flows. The course prepares students for financial analysis, ethical decision making, understanding fraud in the workplace and internal control.

Terms Typically Offered: Fall and Spring.

This course is an introduction to managerial decision-making based on common accounting, financial models and analysis. The course topics include management's responsibility to stakeholders, how costs behave, cost-volume-profit analysis, activity-based costing, budgeting, standard costing, performance measurements, and financial analysis.

Prerequisite: ACCT-225

Terms Typically Offered: Fall and Spring.

This course introduces students to organization and implementation of information technology and the study of computer-based systems for the collection, organization, and presentation of accounting information.

Prerequisite: ACCT-226

Terms Typically Offered: Fall.

This course is on teach out. Please take ACCT-226. This course examines managerial decision-making based on common accounting and financial models and analysis. The course topics include management's responsibility to stakeholders, how costs behave, cost-volume-profit analysis, activity based costing, budgeting, standard costing, performance measurements, and financial analysis. The course continues to develop students' understanding of annual reports and financial statement analysis within the entity's industry.

Prerequisite: ACCT-225

Terms Typically Offered: Fall and Spring.

Studies accounting and reporting of complex business operating activities and financing activities according to generally accepted accounting principles in the United States. Compares United States accounting standards to international accounting standards. Topics include revenue recognition, inventory valuation, and debt and equity financing.

Prerequisite: ACCT-225

Terms Typically Offered: Fall.

Continues to study accounting and reporting of complex business activities and transactions. The focus is on the investing activities of business and financial reporting. Topics include investments, leases, earnings per share, and analysis of financial statements. The content includes the study of accounting and reporting standards in the United States with comparisons to international accounting standards.

Prerequisite: ACCT-324 with a "C" or better.

Terms Typically Offered: Spring.

Pre-requisite: ACCT 226. Accounting information for management; cost records; cost behavior and allocation; product costing and inventory valuation; flexible budgeting; standard costs; responsibility accounting; cost planning and control; and analytical procedures

Prerequisite: ACCT-226

Terms Typically Offered: Fall.

Studies how to conduct external audits or become internal financial managers of organizations that are audited. United States auditing standards are studied and compared to international standards. Course topics include generally accepted auditing standards, fraudulent financial reporting and audit failure, effective internal control procedures, and the influence of the Securities and Exchange Commission on oversight of the accounting profession.

Prerequisite: ACCT-325

Terms Typically Offered: Spring.

The course covers complex accounting and reporting for corporate and non-corporate entities, for profit and not-for-profit entities. It compares and contrasts accounting and financial reporting for partnerships, for-profit complex corporate entities, state and local governments, health and welfare organizations, and government and non-government universities.

Prerequisite: ACCT-325 with a "C" or better.

Terms Typically Offered: Fall.

The course covers federal income taxation as it applies to individuals. This is an introduction to the federal tax model and how to apply it to the components of taxable income, tax credits, and types of taxes.

Prerequisite: ACCT-226

Terms Typically Offered: Fall.

The subject matter of this course is federal income taxation as it applies to partnerships, fiduciaries and corporations. It builds on the federal tax model, emphasizing concepts about issues specific to corporations.

Prerequisite: ACCT-226

Terms Typically Offered: Spring.

topic courses are developed by faculty according to student interest and are offered periodically

Mutual investigation of one topic in accounting of particular relevance to upper division majors. May be repeated for credit provided topics are dissimilar.

Terms Typically Offered: On Demand.

This course provides an in-depth exploration of contemporary methodologies, theoretical frameworks, and empirical studies within the field. Students will engage with various research designs, data analysis techniques, and the ethical considerations inherent in accounting research. Students will learn to evaluate existing literature, formulate research questions, and develop their own research proposals, fostering a comprehensive understanding of the role of research in advancing accounting knowledge and practice.

Terms Typically Offered: Fall.

This course is designed as a discussion-based seminar and case analysis to provide graduate students with an understanding of auditing theory, practice, and research methods. This course continues from the undergraduate auditing course by implementing the auditing principles, standards, procedures, and practices learned in that course and applying them in case analysis. Topics include research of professional accounting and auditing standards, technical memo writing, professional ethics, professional judgment, sampling, forensic examinations, integrated audits, quality control reviews, assurance services, and other contemporary issues in auditing.

Terms Typically Offered: Fall.

This course covers accounting and tax literature research with the use of technology and the communication of the findings in written and oral formats. It examines basic tax law and application of research tools, including the interpretation of statutes, cases, and rulings, within the context of the professional responsibilities of a tax practice.

Terms Typically Offered: Fall.

The course will cover advanced federal taxation and planning of flow-through entities and other special entities. Topics such as tax law sources and tax research; the tax advantages and disadvantages of various business entities as well as how entrepreneurs may choose the optimal entity for tax purposes; taxable and nontaxable methods of mergers, acquisitions, and divestitures; fundamental concepts of consolidated tax returns for C Corporations; and the accounting for income taxes.

Terms Typically Offered: Spring.

Students will focus on learning the components of information technology and how they are organized, developed and managed; how technology affects audit responsibilities; and the guidelines governing audits performed under the AICPA standards.

Terms Typically Offered: Summer.

A comparative review of US GAAP and International Financial Reporting Standards (IFRS). This course examines methods of international accounting concepts, practices, and issues. The course focuses on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations.

Terms Typically Offered: On Demand.

Students will understand the role that digital technologies and statistical analysis play in solving complex accounting issues. The students will develop an advanced accounting analytics skills needed for accounting professionals. Topics include data mining, data visualization, predictive analytics, and emerging technologies.

Terms Typically Offered: On Demand.

Students will learn about issues surrounding the timing of income and deductions for federal income tax purposes, including accounting periods, the cash receipts and disbursements and accrual methods, installment sales, interest income and deductions, and time value of money provisions.

Terms Typically Offered: On Demand.

This course provides students a high level of expertise in central areas of accounting and finance with a sustainability perspective, covering topics such as firm valuation, financing, ESG reporting, and risk management.

Terms Typically Offered: On Demand.

This course provides students with a hands-on opportunity to enhance and practice their communication skills and develop their ability to convey complex financial information clearly and persuasively. By engaging in peer reviews and receiving constructive feedback from industry professionals, students will refine their presentation techniques, improve their business writing, and gain confidence in their interpersonal communication abilities.

Terms Typically Offered: Fall, Spring, and Summer.

This course examines the tools and means to maximize business performance while exploring improvement alternatives. Topics such as financial statement analysis, budgeting, tax issues, restructuring, reengineering, and current topics in financial management are discussed. Learning focuses on methods used by managers such as ratio and profitability analysis, analysis of the statement of cash flows, pro forma forecasting, (credit and governance) risk analysis, earnings quality analysis, and valuation to guide management actions in ways that are both financially and biblically appropriate.

Terms Typically Offered: Fall.

This course covers ethical issues and standards in the accounting profession with an emphasis on the AICPA Code of Professional Conduct. Students will discuss the conceptual framework and the necessity of ethics in the application of accounting principles, tax preparation and attest services. Throughout the course students will review actual cases where professional accountants have failed to uphold the moral and ethical code and subsequent social and economic damages. Students will learn what it means to be both independent in both fact and appearance.

Terms Typically Offered: Spring.

This course is designed to comprehensively prepare students for the CPA examination. This intensive program integrates advanced accounting concepts, ethical considerations, and practical applications, ensuring that students are well-equipped to tackle the complexities of the exam. The course emphasizes critical thinking and problem-solving, enabling students to synthesize knowledge from various accounting disciplines.

Terms Typically Offered: On Demand.

This course explores the fundamental principles of governmental accounting in accordance with Generally Accepted Accounting Principles (GAAP). It focuses on the state and local government financial reporting model as established by the Governmental Accounting Standards Board (GASB) Statement No. 34, along with its subsequent modifications and clarifications by the GASB. Additionally, the course introduces Accounting for Nonprofit Entities, covering their financial reporting objectives. The course concludes by examining the Government Auditing Standards set by the U.S. Government Accountability Office (GAO) and their relevance to audits of governmental and nonprofit entities.

Terms Typically Offered: Spring.

An in-depth study of advanced treatment of contemporary auditing topics and assurance services with a focus on fraud examination from an external auditor's perspective. The course utilizes problems, cases, and projects using digital evidence and analytical tools relating to fraud examination and forensic accounting.

Terms Typically Offered: Spring.

Advanced accounting concepts for accounting professionals. Topics include examining examples of real-world complex transactions, and will include advanced revenue recognition, sophisticated financial instruments, complex lease accounting issues, advanced issues in consolidation, accounting for errors and changes in estimate, share-based payment pricing models and modifications, segment reporting, and partnership accounting.

Terms Typically Offered: Summer.

Advanced cost accounting from a managerial, conceptual and technical viewpoint; product, labor, material and overhead costing; planning and control processes; and analytical procedures. Topics include problems in planning, budgeting and cost control for decision making from a quantitative analysis approach.

Terms Typically Offered: On Demand.