82 courses with the subject ACCTG, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
Basic concepts, principles, and practices for the recording, summarizing, and interpreting of accounting data.
Accounting for partnerships, corporations, cash flows, certain liabilities and assets, and the analysis of financial statements.
Formal courses given infrequently to explore, in-depth, a comparatively narrow subject which may be topical or of special interest.
Courses offered in foreign countries by individual or group instruction.
This course is an introduction to the basic concepts of financial accounting including the collection, recording, summarization, and interpretation of accounting data. Emphasis in the course is placed on using financial accounting information for external decision making. Accounting theory of commonly used accounts such as cash, investments, receivables, inventory, fixed assets, payables, bonds, and stocks are studied. Students who successfully complete ACCTG 211 may not schedule ACCTG 201
This course is a continuation of ACCTG 201 (Introduction to Financial Accounting) with an in-depth analysis and explanation of the statement of cash flows and how understanding cash flows is important for all users (internal versus external). Then, the course emphasizes the use of accounting information for internal purposes (managerial accounting). The course teaches the vocabulary and method of accumulating and allocating costs in a manufacturing company as well as the understanding of budgets and how they can be used to motivate personnel. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, variance analysis, and the use of cost information for decision making (i.e. capital investment, product pricing, etc.). Current issues, careers, and topics for managerial accounting will also be addressed. Students who pass ACCTG 211 may not schedule ACCTG 202.
Introduction to the role of accounting numbers in the process of managing a business and in investor decision making. ACCTG 211 Financial and Managerial Accounting for Decision Making (4)The objective of this course is to introduce students to the discipline of accounting through an introduction to two of accounting's sub-disciplines, financial and managerial accounting. The more specific purpose is to provide students a basic understanding of the role of financial and managerial accounting information in the decisions of capital market participants external to a business enterprise (e.g., stockholders, banks, financial analysts, prospective stockholders), and in the decisions of those who manage business enterprises. Accounting information has an important role in the resource allocation process in our socio-economic system as a whole, as well as in each individual business enterprise. This course provides students an understanding of (1) the nature of the accounting function, and (2) how the information in accounting reports are used by various decision makers in their resource allocation decisions. In this course students will develop an understanding of (a) the five activity dimensions of accounting (the collection, recording, analysis, interpretation and reporting of information to decision makers for (mainly) their investment decisions), (b) the issues surrounding the five activity dimensions, (c) the environment in which accounting is practiced, and (d) what information is used in a number of specific decision situations, and how such information is used in such decision situations. The analysis, interpretation and decision-making orientation of this course includes a study of the procedural (mechanical and processing) aspects of the recording activity dimension which is an important means to the end --where the end is the analysis and interpretation of the information, and the reports produced by the recording/processing part of accounting. Through this focus on the recording activity dimension, students will obtain an understanding of (a) the nature and quality (strengths and weaknesses) of accounting information, (b) how to proceed in analyzing and interpreting accounting information, and (c) numerous other aspects of financial and managerial accounting. This course is an important background course for all business majors, as well as for numerous non-business majors.
The objective of this course is to introduce students to the discipline of accounting through an introduction to two of accounting's sub-disciplines, financial and managerial accounting. The more specific purpose is to provide students a basic understanding of the role of financial and managerial accounting information in the decisions of capital market participants external to a business enterprise (e.g., stockholders, banks, financial analysts, prospective stockholders), and in the decisions of those who manage business enterprises. Accounting information has an important role in the resource allocation process in our socio-economic system as a whole, as well as in each individual business enterprise. This course provides students an understanding of (1) the nature of the accounting function, and (2) how the information in accounting reports are used by various decision makers in their resource allocation decisions. In this course students will develop an understanding of (a) the five activity dimensions of accounting (the collection, recording, analysis, interpretation and reporting of information to decision makers for (mainly) their investment decisions), (b) the issues surrounding the five activity dimensions, (c) the environment in which accounting is practiced, and (d) what information is used in a number of specific decision situations, and how such information is used in such decision situations. The analysis, interpretation and decision-making orientation of this course includes a study of the procedural (mechanical and processing) aspects of the recording activity dimension which is an important means to the end --where the end is the analysis and interpretation of the information, and the reports produced by the recording/processing part of accounting. Through this focus on the recording activity dimension, students will obtain an understanding of (a) the nature and quality (strengths and weaknesses) of accounting information, (b) how to proceed in analyzing and interpreting accounting information, and (c) numerous other aspects of financial and managerial accounting. This course is an important background course for all business majors, as well as for numerous non-business majors.
This introductory-level course, ACCTG 285 - Introduction to Cyber Fraud, introduces students to the various types of cybercrime that an organization or individual may face along with guidance on what to do once they are uncovered. Topics include an introduction to occupational fraud, malware, viruses, internet schemes, prevention and detection techniques, and artificial intelligence. This course is designed to support any student interested in learning about the challenges a business or individual may face as the result of technology, whether explicitly interested in accounting or not.
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Courses offered in foreign countries by individual or group instruction.
Impact of management's financing, investing, and operating decisions on GAAP- based financial statements. This course is a one-semester condensed version of the traditional two-semester intermediate accounting sequence (ACCTG 371 or 471; and 472) intended for the non-accounting major. Students who have passed ACCTG 371 or 471; and 472 may not take this course for credit. It is a required course for the Finance major. Students will gain a fundamental understanding of the information conveyed in the financial statements and, as a result, develop an appreciation for its usefulness and limitations in decision making. They will also develop the prerequisite knowledge base necessary to conduct financial statement analysis as required in Level I of the Chartered Financial Analyst (CFA) exam. A financial statement user decision-making perspective, rather than the accountant/preparer approach found in the traditional intermediate accounting sequence, is emphasized. Student success in meeting the learning objectives will be assessed through a combination of exams, quizzes, assigned homework problems, and participation. The comprehensive final exam will test the student's comprehension of the relevant material.
Study of income determination concepts for individuals and corporations, impact of taxation on decisions, elementary research techniques, and ethical standards. ACCTG 310 Principles of Taxation (3) This course is directed to the study of concepts relative to: (a) the determination of taxable income and tax liability, (b) the influence of tax considerations on the decisions of taxpayers, and (c) elementary tax research techniques. Primary emphasis is given to concepts that are fundamental to the federal taxation of income with respect to business entities. Also, basic aspects of the taxation of individuals are introduced.The objectives of this course are to enable students to do the following: 1) apply basic tax rules and regulations to compute the taxable income and federal income tax liability for corporate and individual taxpayers, 2) incorporate tax costs and tax benefits into calculations of the net present value of cash inflows and outflows from taxable activities, 3) recognize tax planning opportunities or problems inherent in common transactions, and 4) appreciate the impact of the basis of accounting on both tax and financial reporting.Typical topics include sources of authority, structure of an income tax, property transactions, choice of entity, distribution of income, selection of jurisdiction, means of financing, and taxation of individuals. Students should be familiar with basic accounting concepts, should understand the nature of financial instruments, and should be able to apply the concept of present value and future value in estimating cash inflows and outflows.This is a required course for accounting majors and, for many of them, the only tax course that they take. Other students who meet the prerequisite requirements may take this course as an elective. Also, this principles course in taxation is a prerequisite requirement for an advanced course in taxation.Evaluation is based primarily on periodic examinations. No special facilities are required. However, students have on-line access to tax laws and regulations, tax cases, and administrative guidance. This course is generally offered every semester with enrollments of twenty to thirty students per section.
Hands-on course to teach accounting software, applications of spreadsheets and databases in accounting, and surveying of underlying database theory. ACCTG 312 Accounting Technology Lab (3) This is a hands-on course to teach accounting software, applications of spreadsheets and databases in accounting, and surveying of underlying database theory .
Accounting for manufacturing concerns; actual and standard cost systems, and managerial uses of cost data.
Financial accounting methods, theory and concepts; analysis of problems in applying concepts to financial statements and asset accounts.
Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest.
Courses offered in foreign countries by individual or group instruction.
Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403 Auditing (3)Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403W Auditing (3) Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.
This course emphasizes the use of accounting information for internal purposes as opposed to the external disclosure focus of the financial accounting course. The cost covers the vocabulary and mechanics of cost accounting and the design of management accounting systems for planning and controlling operations, and for motivating personnel. The course integrates accounting with ideas from data analysis, decision analysis, finance, microeconomics, and operations management. The themes stressed throughout the course will be the notion that information is costly; the circumstances that necessitate cost allocation, the idea that different costs and different allocation schemes apply for different purposes; and fundamentals of incentive and compensation plans. Among the topics covered are cost behavior, cost-volume analysis, relevant costs, and the use of cost information for decision making. The course will rely on lectures and discussion of case studies.
ACCTG 405 Principles of Taxation I, is the first course that undergraduate accounting majors take that is devoted entirely to taxation. Although the course is intended for accounting majors, the content is relevant to finance majors seeking elective courses. The objective of the course is to provide students with a basic understanding of the concepts, terminology, and decision-making skills specific to the discipline of taxation that are germane to the professional development of those preparing for a career in accounting. Although the course surveys the many forms of taxation that are found in industrialized societies, and the comparisons thereof, the main focus is on the federal income taxation of individuals. However, coverage is provided regarding the manner in which the taxation of individuals relates to corporate and partnership entities. ACCTG 405 is related to other accounting courses through its coverage of income concepts, and micro-economic principles. The former compares differences in the measurement of financial accounting income with the manner in which income is determined according to the tax laws. The latter emphasizes business decision-making principles that are important in the managerial portion of the accounting program. The course covers topics that illustrate fundamental tax strategies and how such enable taxpayers to achieve business and personal economic objectives. The assessment process in ACCTG 405 incorporates examinations, homework assignments, and individual and group projects. The exams are combinations of objective questions and open-ended problems. Exams are often given in the evening. Course learning aids include a text book, on-line tax research services, spreadsheet software, and a packet of handouts prepared by instructors to keep the classes updated on the many changes in the tax laws that occur each year.
Impact of federal tax structure on business decisions, research methodology, tax planning; ethical considerations of tax practice.
An examination of the rules and forms used to compute the federal tax liability of corporations and partners.
Introduces students to practical aspects of tax preparation through the IRS' VITA program and completion of a tax research project.
Developing student's expertise in interpreting and communicating accounting and financial information to business professionals. ACCTG 417 Corporate and Managerial Communication (2-3) This course provides an opportunity for business students to develop oral, graphic, and written communication skills essential to success in a corporate environment, with emphasis on corporate accounting, finance, and/or consulting contexts. The course provides a framework for understanding the characteristics of effective business communication. It further provides guidelines for the successful development and delivery of professional messages. This course employs individual and team activities designed to strengthen skills in the development and delivery of corporate messages. Participants will gain experience analyzing and discussing financial and accounting data, evaluate and prepare professional responses to corporate problems/opportunities, and develop strategies for conversing with multiple business audiences. Specific selection of topics will evolve to reflect current issues in business, finance, and accounting.
Understanding flow and documentation of accounting information and internal controls in the context of accounting cycles. ACCTG 422 Accounting Systems (3) This course primarily investigates accounting transactions cycles-processes and procedures by which an organization's financial information is recorded, processed, reported, and disposed of. The processes covered in this course range from manual to fully automated and Web-enabled systems. The documentation and analysis of the accounting cycles for the revenue, expenditure, conversion, and managerial reporting areas are explored via flowcharts and narrative descriptions. The concepts of files, transaction updates, editing, and reporting in the automated accounting systems are explored. The course also covers internal controls in the manual and automated systems. Additional topics may include fraud examination, applicable laws and regulations, and computerized auditing.
This course focuses on helping students develop data analytic skills using accounting data. Data has proliferated in business and managers and accountants need to understand the implications for decision-making and tap into the data to provide better insights into a firm/client/customer/supplier. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. It is designed to help accounting students develop an analytical mindset and link data analytics to four major subdomains of accounting (i.e., financial, managerial, audit, and tax). It will cover how to use programming software to automate data analytic tasks. Students will learn how to analyze large amounts of data to find actionable insights. The first half of the course introduces the accounting data analytics framework. Under this framework, students will learn the importance of assembling accounting data, the desirable characteristics of data for effective calculations and visualization, and analysis and interpretation of fundamental data analytic tools, such as regressions. The second half of the course focuses on how to apply data analytic skills to the four major subdomains of accounting: financial, managerial, audit, and tax. Respective hands-on examples will be used for demonstration. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists.
The exploration of conventional and advanced methods of analyzing financial statements, including the assessment of earnings quality. ACCTG 426 Financial Statement Analysis (3) The objective of this course is to explore conventional and advanced analytical methods of analyzing financial statements. Expanding on the material covered in the principles of accounting and principles of finance courses and using actual financial statements, students: review and apply the traditional methods for analyzing financial statements, such as ratio analysis, trend analysis, and common-size analysis, apply advanced tools for analyzing financial statements, such as financial distress prediction models and earning manipulation prediction models, and evaluate accounting policies and disclosures and their impact on the financial statements through the assessment of earnings quality.
Examination of legal liability, EDP, statistical sampling, SEC reporting, internal control, and financial reporting in specialized industries.
Accounting data are utilized as information in making decisions and as a control mechanism. The focus of this course, however, will be upon the actual production of accounting data. The purpose of the course is to learn how accountants collect relevant data and transform them into reports appropriate for managers and external readers. Procedural details will focus first on the traditional accounting cycle and the journal entries for business transactions and events. Then we shall examine in detail the principle accounting cycles: sales cycle, cash receipts cycle, purchases cycle, cash disbursements cycle, payroll cycle, facilities cycle, general ledger cycle, production cycle. For each cycle, you should be able to explain the relation of the accounting process to the business enterprise, the basic journal entries, the basic internal control features, and the document flow.
Management accounting topics such as decision models, quantitative techniques, variance analysis, and their use in accounting. ACCTG 440 Advanced Management Accounting (3) An in-depth examination of accounting techniques used within modern organizations. The course is designed for students interested in pursuing careers in corporate accounting or financial management. The portfolio of managerial accounting procedures, including cost measurement and allocation, budgeting practices, transfer pricing, and variance analyses appropriate to an organization's unique circumstances are derived. The student will learn to apply psychological and sociological theories of behavior to practical problems of control and to apply quantitative methods and models to managerial decision-making. Other topics covered by the course may include, financial management of working capital, long-term assets and liabilities; techniques for managing inventory; and strategic cost management including inter-organizational cost management.
Accounting theory and practice for business combinations, branches, international operations, partnerships, consolidated financial statements, corporate liquidations, nonprofit organizations, estates, and trusts.
Study of international accounting issues with emphasis on need, use, and interpretation of financial accounting required in global business environment.
Provides an understanding of governmental and not-for-profit accounting theory, procedures, and financial statements.
ACCTG 471 provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
Reporting for multi-corporate enterprises, business combinations, quasi- reorganizations, and selected contemporary reporting problems. ACCTG 473 Advanced Financial Accounting (3) This course explores four major topics: accounting for business combinations, introduction to derivatives and special purpose entities, accounting for foreign currency transactions and consolidating foreign subsidiaries, and ethics and policy issues for the profession.
An accounting based evaluation and decision making approach to analyzing financial statements by studying business and firm valuation. ACCTG 481 Financial Statement Analysis (3) The proposed course in financial statement analysis is structured to improve the student's ability to extract and interpret information from actual financial statements and to expose the student to how financial statement information is integrated into equity valuation and credit analysis. The course would not only rely upon textbook-based and lecture-based learning, but also emphasize case-based learning.The course will consist of two main sections. The first will deal with accounting and business analysis. This part will explore the types of financial information data typically available for publicly traded companies and introduce a model of the economic drivers of company performance. It would incorporate some technical accounting as well as some standards business economics/strategy concepts. Students will be forced to recast financial statements that they believe do not reflect the underlying economic state of the company. Financial reporting issues relating to revenue and expense recognition, leases and consolidations will be discussed.The other section of the course will deal with firm valuation. Students would be exposed to some standard approaches to equity valuation and the analysis activities underlying these approaches. Aspects of valuation that would be covered in this section of the course are financial ratio analysis, forecasting, pro-forma statements, cost of capital and valuation methods.The course will rely on lectures and extensive use of case studies.
Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements. ACCTG 483 Forensic Accounting (3) ACCTG 483 is the exploration of the broad discipline known as "forensic accounting" which includes a variety of investigative accounting, valuation, damage assessment and litigation support services. Forensic accounting is an evolving discipline which is distinguished from assurance services in that it does not involve reporting on the fairness of financial statements. It generally involves the investigation and analysis of financial data for some specific purpose - obtaining an in-depth understanding of information that enables the forensic accountant to prove, disprove or at least confidently speculate about allegations related to the information and to report those findings objectively. Forensic accountants are involved in presenting analyses that might be valuable for such things as settling legal disputes, calculating economic damages, valuing intellectual property, determining the extent of damage or loss due to fraud, or tracing elusive assets or revenue sources. A forensic accountant might also participate in pro-active engagements such as the development of systems and procedures to prevent fraud. The first part of the course deals with the technical and ethical framework of forensic accounting and focuses on the understanding of forensic and investigative accounting including investigation methodology, the nature of fraud, fraud risk factors, financial statement fraud, litigation support and dispute resolution services and development of the skills needed in those professional activities. These skills include the ability to integrate knowledge of accounting, finance, economics, business law and other business disciplines in gathering, analyzing and evaluating evidence and drawing conclusions. The second part of the course focuses on forensic accounting investigation and analysis of financial information in connection with litigation, dispute resolution, estimation of economic damages, or other specific objectives, and the preparation of comprehensive, objective reports of findings and conclusions.
Supervised student activities on research projects identified on an individual or small-group basis.
Supervised student activities on research projects identified on an individual or small-group basis. ACCTG 494H Research Project (1-6) ACCTG 494H, Senior Honors Thesis in Accounting - Investigation of an original problem area associated with accounting, including literature review. A thesis topic must be approved and a thesis supervisor must be identified before the course may be scheduled. Students sign up for three credits in each of their last two semesters for a total of six credits.
Supervised off-campus, nongroup instruction including field experiences, practica, or internships. Written and oral critique of activity required.
Creative projects, including research and design, which are supervised on an individual basis and which fall outside the scope of formal courses.
Formal courses given infrequently to explore, in depth, a comparatively narrow subject which may be topical or of special interest.
Formal courses given infrequently to explore, in depth, a comparatively narrow subject that may be topical or of special interest. .
Courses offered in foreign countries by individual or group instruction.
An introduction to the methods and techniques of contemporary research in accounting.
This course prepares DBA students to consume and produce accounting research. Students will also be equipped with a solid understanding of the philosophy of science and know how to design a research study to avoid common threats to validity. Students will also be instructed on the proper etiquette they should employ when serving in the academic community-especially as it pertains to scholarly peer reviews.
Measurement and reporting of financial information for external purposes, with particular attention to current problems in asset and income measurement.
CONCEPTS AND TECHNIQUES OF ACCOUNTING FOR PLANNING, CONTROL, AND MOTIVATION.
ACCTG 566 provides a broad perspective of accounting that spans beyond the Generally Accepted Accounting Principles (GAAP) by exploring the role of financial accounting (and more broadly, corporate disclosure) in the capital markets. This includes discussions about (i) how accounting information flows in the capital markets and why it is so crucial to a well-functioning economy, (ii) key capital market stakeholders, their incentives, and their relation with corporate disclosure, (iii) various disclosure types and venues and their decision usefulness, (iv) the role of corporate governance in ensuring the provision of useful accounting information, (v) earnings management types, incentives, and settings, (vi) the standard setting process, and (vii) the role of emerging technologies in shaping corporate communications with the market. The course will also expose students to the history of accounting to provide insight into how and why accounting has morphed into its current state. Finally, throughout the course, there will be discussion and tie-ins to academic research on capital markets with an emphasis on corporate disclosure research.
This course examines the accounting for complex business transactions with an emphasis on understanding the "why", rather than exclusively the "how". There is a focus on the economic substance of transactions and developing a deep understanding of the Financial Accounting Standards Board Conceptual Framework. This enables one to analyze the consistency of current financial reporting standards within a conceptual framework while considering alternative accounting treatments that can better reflect the economic substance of transactions. An overview of the conceptual and practical issues surrounding the accounting for investments, fair values, business combinations, consolidation of financial statements, structured transactions, derivatives, and hedging activities and foreign operations will also be covered with the intent for developing an awareness of academic research related to the economics of and accounting for complex business transactions.
Continuing seminars which consist of a series of individual lectures by faculty, students, or outside speakers.
Creative projects, including nonthesis research, which are supervised on an individual basis and which fall outside the scope of formal courses.
Formal courses given on a topical or special interest subject which may be offered infrequently; several different topics may be taught in one year or term.
courseblocktitle_bubble clearfix notinpdf" ACCTG 597C **SPECIAL TOPICS** 2-4 Credits
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The purpose of this course is to prepare students to interpret, evaluate, and use both financial and managerial accounting information. Accounting information can be used to evaluate an organization's financial position, to plan future activities (both short-term and long-term), to motivate behavior, and to evaluate performance. The course also focuses on corporate governance and ethical issues.
This course will provide an overview of domestic and international tax policy issues by examining applicable tax reforms, theories of tax law, and interdisciplinary topics. This course will focus on the taxation of individuals including applicable requirements, deductions, and consequences. Additionally, this course will examine relevant tax issues in relation to divorce proceedings, settlement agreements, attorney fees, and sales.
This course is designed to teach students about the federal income taxation of corporations and provide an overview of federal estate and gift taxation law. Half of the course will be allocated to topics in federal income taxation of corporations and half of the course will be allocated to topics in federal estate and gift taxation. This course will deepen students' understanding of taxed corporate entities by focusing on topics such as mergers and acquisitions; bankruptcy; corporate tax reform; and tax exemption among other topics. Additional topics covered will include valuation; power of appointment and revocation; and tax exclusions and deductions (marital and charitable).
Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.
ACCTG 804 provides Master of Accounting in Accounting Analytics (MAA) students with knowledge designed to prepare them for entry-level positions in the rapidly-evolving field of Accounting. The course will give students an overview of basic programming tools and techniques that can scale to larger data sets, specifically related to financial information and reporting systems, and decision making by both entities and individuals. The course will include an overview of the Python programming language, with a focus on Python modules that are relevant for basic data analytics. The course will also provide students with a comprehensive understanding of the Extract-Transform-Load process, including processes related to obtaining data, cleaning data, visualizing data, and analyzing data. The course will also include an overview of blockchain technology as it relates to the Accounting profession. An introduction to the ethical use of data will also be provided during the course.
ACCTG 805 impounds knowledge gained from prior coursework and serves as the culminating experience for students enrolled in the Master of Accounting in Accounting Analytics (MAA) program. This course provides an advanced application of the Python programming language to the analysis of large-scale datasets which lie at the intersection of accounting and finance. Students will build upon prior work with the Python programming language and acquire more advanced syntax and building blocks for use in Python. They will also build upon prior work with the Extract-Transform-Load process and learn how to acquire, import, modify, join, summarize, visualize, and analyze datasets in order to better understand the relationships between accounting information and capital markets such as how stock prices respond to earnings information, what financial statement information best predicts accounting irregularities, and how eXtensible Business Reporting Language (XBRL) can be harnessed to make more uniform comparisons across companies. Prior work with designing and using relational databases will be enhanced in this course, with a continued emphasis on using data in an ethical manner. The course will be structured around hands-on programming sessions and accompanied by individual assignments to gauge students¿ mastery of the Python language and multiple projects built around using data to gain insights about the real-world relationships between accounting information and capital market outcomes. Specific topics will vary based on current issues and instructor interest.
Effects of tax regimes on decision-making, tax planning and market outcomes. Also, ethics, tax research, and policy.
Accounting rules, practices and applications that characterize the accounting presentations that for-profit organizations provide to the public. ACCTG 811 is part of a series of four accounting courses designed to provide students with the core accounting knowledge needed for an accounting career in industry. This course introduces students to the basic principles, procedures, and objectives of financial accounting that govern the reporting of information about a business to individuals, institutions and other external groups. Course content focuses on: upon (1) conveying the conventions and institutional framework that define accounting rules and practice, including basic exposure to Generally Accepted Accounting Principles; (2) developing familiarity with financial statements; (3) teaching fundamental accounting transactions; and (4) training students in rudimentary analysis of the financial statements.
Introduction to U.S. federal income tax, covering the basics of taxation of individuals, corporations, flow-through entities and property transactions. ACCTG 812 is part of a series of four accounting courses designed to provide students with the core accounting knowledge needed for an accounting career in industry. This course introduces students to the U.S. federal income tax system. It discusses the pervasive nature of taxation in the U.S. economy and teaches students how to recognize major tax issues, with an emphasis on understanding how they impact economic decision-making. Course content focuses on: (1) developing familiarity with the tax research process and the basic principles of tax planning, (2) the taxation of individuals, and (3) the taxation of business entities including corporations and partnerships.
Principles of the risk-based approach to the audit of financial statements, with special focus on financial information systems.
Examination of the internal organizational accounting procedures that establish accountability within organizations.
ACCTG 821 provides accounting and law students who are interested in the practice of taxation with an overview of U.S. federal income tax system research. The course focuses on resolving tax law questions in support of economic decision making and tax return position defense. Students learn to conduct and document in-depth legal research and analysis within the domain of tax law. This writing intensive course hones students' writing skills within the domain of tax law and business decision making. Additionally, the course provides an in-depth understanding of the ethical constructs that guide and limit the practice of taxation.
ACCTG 822 provides accounting students with knowledge about the taxation of corporations. The course focuses on the tax law treatment of corporate formations, operations, distributions, mergers, and acquisitions. Additionally, students learn about Accounting Standards Codification Topic 740--Income Tax, planning for corporate structure classification, and related ethical considerations.
ACCTG 823 provides accounting students who are interested in the practice of taxation a survey of the law defining the taxation of pass-through entities including partnerships, S-corporations, limited liability companies, and trusts. The course focuses on the tax law treatment of formation, operations, distributions, mergers, and acquisitions to the entity and its owners. Planning for structure classification and limitations thereof are embellishments to the basic tax law applicable to pass-through entities.
ACCTG 826 provides Taxation students knowledge about international tax. The course focuses on the United States taxation of income earned by foreign individuals and entities (inbound transactions) as well as the taxation of U.S. taxpayers operating in foreign jurisdictions (outbound transactions). Students will learn to evaluate legal jurisdiction, residency, and income sourcing, along with planning to optimize transfer pricing and income deferral. In addition, the course provides for an in-depth understanding of treaty utilization and the foreign tax credit in order to limit the same income being taxed by multiple jurisdictions as well as analyzing ethical considerations relating to international taxation.
ACCTG 827 provides Taxation students knowledge about state and local tax. The course focuses on state taxation of entities and individuals, including constitutional restrictions. In particular, students will acquire the knowledge necessary to recommend solutions that are in conformity with both corporate and personal tax laws. Additionally, the course provides for an in-depth understanding of sales and use tax in order to both promote compliance as well as limit tax exposure to the extent permitted by law.
ACCTG 829 is the capstone course for students in the M.Acc. in Taxation program, providing a culminating experience near completion of the program. The course focuses on resolving tax law questions in support of economic decision making and tax return position defense. Students learn to conduct and document in-depth legal research and analysis within the domain of tax law. This writing intensive course hones students' communications skills within the domain of tax law and permits students to build on content knowledge learned in other Taxation core courses. Additionally, the course provides an in-depth understanding of the ethical constructs that guide and limit the practice of taxation.
The goal of this course is to advance knowledge in contemporary issues in auditing and in auditing research and case analysis. The focus includes implementing the auditing principles, standards, procedures, and practices, and applying them in case analysis. Topics comprise integrated auditing of financial statements and internal controls; continuous auditing; assurance services on nonfinancial information; auditing of computer-based systems; emphasis on auditing software and computer auditing techniques used to evaluate accounting systems controls and test accounting data integrity; forensic accounting and fraud detection; and the nature and use of expert systems in accounting with emphasis on their use as an audit tool.
Financial disclosure and reporting for complex business enterprises and activities; current issues in financial reporting.
Analysis of financial reports to identify business strategy, assess performance and economic standing, and value claims.
Supervised, professionally oriented, off-campus, nongroup instruction, including field experiences, practicums, or internships.
Formal courses given on a topical or special interest subject with a professional orientation that may be offered infrequently; several different topics may be taught in one year or semester.
Source: Pennsylvania State University-Penn State Berks's catalog, linked per course · table learning_unit · CourseShelf publish 59
