63 courses with the subject ACCT, 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.
ACCT 2101Financial Accounting3
Basic concepts and principles underlying the preparation and use of financial statements. Among the topics covered are basic accounting theory, transactional analysis, income determination, asset and liability valuation, and the preparation of financial statements. NOTE: Accounting majors who started as freshmen in fall 2008 need a C or better to progress in the Accounting major.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C- in (any MATH course numbered 0701 to 0702, SCTC 1021, 'Y' in STA1, 'Y' in STA2, MATH 1011, MATH 1021, STAT 10
Basic concepts related to the manager's role in making business decisions using accounting data. Topics include cost classification, behavior, and allocation, cost-volume-profit analysis, operating and capital budgeting, variance analysis, performance evaluation and responsibility accounting. NOTE: The Accounting major changed as of fall semester 2008 for freshmen. The changes are effective for transfer students beginning in fall 2010. Accounting majors admitted as freshmen in fall semester 2008 or after should register for Accounting 2521 instead of Accounting 2102 and need a C or better to progress in the major.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C- in (ACCT 2101 or ACCT 2901)
ACCT 2103Financial and Managerial Accounting for Decision Making4
This course introduces you to basic concepts in financial accounting and managerial accounting. Financial accounting involves gathering information, summarizing it, and creating reports about an organization's financial activities, financial performance, and financial position. Groups outside of the organization such as investors and lenders analyze this information to make decisions such as whether to invest in or make a loan to the organization. Managerial accounting involves analyzing and communicating financial information to managers, who use the information to make decisions within the organization. Specifically, the course will provide you with an understanding of (1) the nature of the accounting function, (2) gathering, analyzing, and reporting information, and (3) how the information in accounting reports is used by various decision makers in their resource allocation decisions.
Subject
ACCT
Credits (min)
4
Credits (max)
4
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C- in (any MATH course numbered 0701 to 0702, 'Y' in STA1, 'Y' in STA2, MATH 1011, MATH 1021, SCTC 1021, STAT 10
This is an introductory course that will introduce students to the fundamental concepts of financial accounting and managerial accounting. Financial accounting information is produced, in accordance with generally accepted accounting principles (GAAP). It reports the results of operations to external users (suppliers, customers, investors, regulatory agencies, etc.). Managerial accounting information is produced, in response to specific management needs. It does not follow GAAP. Managerial accounting reports the results of operations of an entity consistent with the needs of internal users (managers, supervisors, etc.). The first half of this course focuses on the accounting cycle, the structure of the financial statements, and profitability analysis. The second half of the course focuses on decision making based on accounting data. Tools for analysis and the ability to apply those tools to various data sets will be developed. NOTE: There is no expectation that students should possess prior accounting knowledge.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
The accumulation and analysis of cost accounting information for the valuation of products and services, internal decision making, and measurement of financial performance. NOTE: The Accounting major changed as of fall semester 2008 for freshmen. The changes are effective for transfer students beginning in fall 2010. New freshmen Accounting majors who were admitted in fall semester 2008 or after are not required to take Accounting 2102. You should register for Accounting 2521.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C- in (ACCT 2101, ACCT 2901, ACCT 2103, or ACCT 2903)
ACCT 2903Honors Financial and Managerial Accounting for Decision Making4
This course introduces you to basic concepts in financial accounting and managerial accounting. Financial accounting involves gathering information, summarizing it, and creating reports about an organization's financial activities, financial performance, and financial position. Groups outside of the organization such as investors and lenders analyze this information to make decisions such as whether to invest in or make a loan to the organization. Managerial accounting involves analyzing and communicating financial information to managers, who use the information to make decisions within the organization. Specifically, the course will provide you an understanding of (1) the nature of the accounting function, (2) gathering, analyzing and reporting information, and (3) how the information in accounting reports is used by various decision makers in their resource allocation decisions.
Accounting principles as they relate to financial reporting. Income determination, asset and liability valuation, and the form and content of financial statements are examined. NOTE: This course meets an upper-level major or business-elective requirement.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 2101, ACCT 2901, ACCT 2103, ACCT 2903, 'Y' in ACC1, 'Y' in CRAC01, or 'Y' in CRAC03)
A continuation of material begun in Accounting 3511. Stockholders' equity, earnings per share, and long-term investments will be covered along with complex revenue-recognition problems, pensions, leases, inter-period tax allocation, and cash flows. NOTE: This course meets an upper-level major or business-elective requirement.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 3511, ACCT 2511, ACCT 3911, or 'Y' in CRAC04)
An introduction to the evaluation and design of accounting information systems and the documentation and analysis of a client's hardware and software needs. Internal controls, networking options and security issues also are examined. Students receive hands-on experience with accounting software.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 2521 or 'Y' in CRAC02)
An introduction to the concepts and logic underlying federal income tax law. Emphasis is given to the determination of income and allowable deductions for both individual and business entity taxpayers. The course also integrates some financial accounting and finance theory with federal tax law.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C- in (ACCT 2101, ACCT 2901, ACCT 2103, or ACCT 2903)
This course builds and extends on topics covered in Federal Taxes on Income. It is designed to reflect the need to exercise professional judgement and provide relevant information and advice to individuals and businesses on the impact of major taxes on financial decisions and situations. Problem-solving using the source materials of tax law and tax research are important components of the course.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 3531 or 'Y' in CRAC07)
The major topics covered in this course include: business combinations, intercompany transactions, and other aspects of inter-corporate stock ownership necessary for the preparation of consolidated financial statements. Foreign currency transactions, foreign currency translation, partnership accounting, governmental accounting and not-for- profit accounting topics are introduced and discussed.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 3512 or 'Y' in CRAC05)
ACCT 3534Information Systems and Controls for Accounting Professionals3
This course will include topics relating to IT audit, IT governance, controls, risks to accounting information systems, SOC engagements, and Blockchain technology. The course will also cover cybersecurity threats facing organizations and various risk frameworks for managing these threats.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in ACCT 3526 and ACCT 3596.
The purpose of this course is to provide an understanding of accounting issues arising from the increased globalization of business. Topics covered include: comparative cross-national financial reporting; efforts to harmonize cross-national accounting standards and practices and to develop international accounting standards; taxation and transfer pricing issues; and managerial control of global operations.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 2521 or 'Y' in CRAC02)
This course is designed for students who have an Accounting Internship or Co-op Experience, either in the fall, spring or summer session. The course can also be taken by students accepted into the Volunteer Income Tax Assistance program, which runs only in spring semester. Course admittance is selective and requires an interview with the Department Chair.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.Pre-requisites: Minimum grade of C in (ACCT 2101, ACCT 2103, or ACCT 2903)
Students will prepare research papers under supervision of a faculty member. NOTE: Students who want to sit for the CPA exam or other professional designations may have to petition to have independent study credit accepted by the examining authority toward satisfying minimum education requirements.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor. The significance of the audit report; the nature, accumulation, and evaluation of evidence for balances and transaction cycles; and the moral and ethical problems of the auditor are some of the topics covered. An introduction to the provisions of the Sarbanes-Oxley Act and assurance services also is provided. This is a writing intensive course. Students must earn a grade of C in this course if they are using it to fill the writing intensive course requirement for their degree.
Capstone course designed to enable students to evaluate generally accepted accounting principles, to relate accounting theory to accounting practice and to examine accounting issues with new technologies. The course is intended to serve as a transition from academe to professional practice.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 3512 or 'Y' in CRAC05), (ACCT 3531 or 'Y' in CRAC07), and (ACCT 3596 or 'Y' in CRAC08)
The strategic financial management course builds on the base of the substantial knowledge you have acquired in previous courses in accounting. We will identify current issues in accounting, use the textbook as reference, and supplement it with information from other sources. The course has the following specific objectives: (1) Develop the ability to analyze current issues in accounting and their effects on financial statement analysis and management decision making; (2) Develop an understanding of the ethical issues in accounting and the ability to deal with ethical dilemmas; (3) Develop the communication skills necessary for success as an accounting professional; (4) Prepare students to transition from the Fox Business School to the business world; and (5) Prepare students for the Certified Management Accounting exam (CMA).
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of C in (ACCT 3511 or 'Y' in CRAC04) and (ACCT 2521 or 'Y' in CRAC02)
ACCT 5001Accounting for Managerial and Investment Analysis and Planning3
This course presents the concepts of financial and managerial accounting with a "user" (investor or manager) orientation. The course has three parts. The first part provides the accounting cycle and the reporting process, with an emphasis on the valuation bases and structure of the financial statements. The second part focuses on the interpretation and analyses of the financial statements, including analyses of cash flows and cross-sectional and time-series trends in financial ratios. The role of managerial accounting choices in determining the nature of financial reporting and quality of earnings is also examined. The third part examines the role of accounting information for managerial planning and control. Costing for inventory and pricing, cost-volume-profit analyses, and budgeting issues are covered.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This is an introductory course, and there is no expectation that students should possess prior accounting knowledge. The course will introduce you to the fundamental concepts of financial accounting. Financial accounting information is produced, in accordance with generally accepted accounting principles (GAAP), to report the operations of an entity to external users, for example, suppliers, customers, and investors. We will focus on the accounting cycle, the structure of the financial statements, and profitability analysis. In addition, we will discuss recent changes in the reporting environment and contemporary reporting issues.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5004Managerial Decision Making Using Accounting Information1-3
You will learn how to do the following: measure and evaluate performance so as to design incentive mechanisms; estimate the profitability of your branches, products, and customers; make capital investment decisions; design budgets and identify what went wrong or right; and synthesize business strategy with accounting information systems. The focus is on understanding how to use accounting data, rather than how to generate it.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in ACCT 5003.
This course provides intensive study of financial accounting theory and generally accepted accounting principles. Areas emphasized are income measurement, valuation of tangible and intangible assets, and accounting for liabilities and shareholders' equity. Proper financial statement presentation and disclosure are covered in detail. This course is also designed to reinforce fundamental concepts in recording business transactions and representing them in financial reports for external constituents and internal managers. It also includes an understanding of financial ratios and other tools to analyze financial statements.
Subject
ACCT
Credits (min)
3
Credits (max)
4
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
This course continues the study of financial accounting begun in ACCT 5101. Topics include: income tax allocation, pensions, leases, statement of changes in financial position, inflation accounting, foreign currency translation. Approximately one-half of course devoted to business combinations.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
ACCT 5107Accounting for Third Party Reimbursements3
Concepts and structure of third-party payment environments are examined for their implications on healthcare institutions. Cost finding and analysis techniques for management application are emphasized. Relationships between rate setting and payment are also studied.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302) and HCM 5101.
ACCT 5111Concepts and Analysis of Financial Statements3
Analysis of business enterprise through financial statements, concepts, and analysis of related data. Emphasis on the user's point of view. Structured to maximize student's ability to use and analyze financial statements.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
This course provides an introduction to the concepts and logic underlying federal income tax law. Emphasis is on the determination of income and allowable deductions for business entities (corporations, partnerships, sole proprietorships) and individuals. The course introduces tax planning concepts and includes the study of how taxation impacts business and personal decision making. The course also integrates some financial accounting and finance theory with federal tax law.
Subject
ACCT
Credits (min)
2
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
Successful enterprises utilize strategic planning to achieve short, intermediate and long-term goals. This course will focus on budgeting concepts and methodologies. Fixed budgets, flexible budgets, manufacturing budgets and variance analysis will be significant components of this course. Forecasting techniques, such as analysis of the factors that affect planning and achieving strategic goals will also be discussed.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
In this course, students study professional auditing standards and ethics, internal control, gathering and documentation of audit evidence, a detailed analysis of auditing procedures applied to major balance sheet and income statement accounts, and the preparation of the auditor's report. Statistical sampling and EDP concepts as they relate to auditing.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in ACCT 5101.
A wide variety of data warehouse appliances are available for analyzing business data. This course will provide a hands-on experience with one or more industry popular software packages including the use of advanced Excel modeling techniques. It will provide an understanding of the principal characteristics and functions of accounting information systems and gains an appreciation of the IT controls that should be in place for the major areas of business activity. The impact of the Sarbanes-Oxley and the necessary controls for various IT systems are examined in detail. Basic concepts of business intelligence and data analytics in a contemporary business environment are examined. The course also provides an introduction to data visualization and design principles for creating meaningful displays of quantitative and qualitative data to facilitate managerial decision-making. Students will work on case studies built on the Excel suite - Power BI, Power Query, DAX. Visualization (Tableau) and SQL students will take a hands-on, case-based approach to learning. Students will discuss and work with current tools and techniques appropriate for use in the following areas: big data, data visualization, robotic process automation, artificial intelligence and other emerging technologies.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
In this course students will develop an understanding of international accounting and International Financial Reporting Standards (IFRS). Students will describe and apply accounting and reporting for significant differences between U.S. GAAP and IFRS. The course will enhance and apply critical thinking skills to key IFRS reporting standards as compared to U.S. GAAP.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
Study in particular aspects of accounting under the direct supervision of a graduate faculty member. No more than six semester hours of independent study may be counted toward degree requirements.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
Special topics courses are developed to cover emerging issues or specialized content and they do not repeat material presented by regular semester courses.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
This course covers generally accepted accounting principles for business enterprises and governmental and nonprofit organizations. It will cover the concepts and standards for financial statements. Pedagogy will include extensive use of accounting case studies. Typical items to be discussed will include recognition, measurement, valuation, and presentation of various elements in financial statements in conformity with GAAP.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course provides an understanding of the principal characteristics and functions of accounting information systems and gains an appreciation of the IT controls that should be in place for the major areas of business activity. The impact of the Sarbanes-Oxley and the necessary controls for various IT systems are examined in detail. Basic concepts of business intelligence and data analytics in a contemporary business environment are examined. The course also provides an introduction to data visualization and design principles for creating meaningful displays of quantitative and qualitative data to facilitate managerial decision-making.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course is designed to impart important communication and professional skills. Students will focus on personal development of specific abilities that are instrumental for effective communication in professional positions. Students will focus on the development of specific skills, such as communication (written and oral), team building, and leadership, technology and Excel proficiency.
Subject
ACCT
Credits (min)
1
Credits (max)
4
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course is designed to prepare students to successfully plan and perform various attestation services. This course will cover the generally accepted auditing standards and procedures, forensic accounting and fraud and include contemporary issues in auditing. Pedagogy will include extensive use of case studies.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course focuses on advanced topics in the income taxation of corporations and flow-through business entities (partnerships, subchapter S corporations, limited partnerships, etc.) including formation, allocations, distributions, redemptions, reorganizations and terminations. Additional advanced topics covered include: the personal holding company tax, issues related to brother-sister corporations, penalties for improper accumulation of surplus and consolidated tax returns. The course will develop skills in identifying and researching issues in taxation.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course provides an introduction to the legal and regulatory framework in which businesses and individuals operate. The course covers the basics of business law (agency, contracts, debtors, creditors, etc.) and the general business environment (business structures, management rights and responsibilities, the requirements of the Sarbanes-Oxley Act, etc.).
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5207Concepts and Analysis of Financial Statements3
This course focuses on how users of financial statements incorporate accounting data into their financial evaluation. The course will use ratios and other tools to measure profitability and risk. The course will also examine techniques for forecasting future earnings performance as inputs in models of equity valuation. Students will analyze a major US corporation in parallel with class material and will achieve an awareness of current financial reporting issues.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5208Strategic Technology and Performance Management3
This course provides an overview of the key concepts necessary to understand the role of information technology in business, the impact of economy-wide changes on financial performance, the analysis and implementation of competitive strategy, and systems to control and enhance performance.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course examines tax strategies associated with business decisions. The material focuses on a conceptual framework for integrating tax planning into the decision-making process and applying tax planning tools and techniques to business and investment activities, including savings vehicles, business entity choice, financial statement analysis, executive compensation, capital structure, mergers and acquisitions, and international tax planning.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5211Advanced Data Analytics and Innovation in Accounting3
This course investigates advanced topics in data analytics and innovation in accounting technology. Students will take a hands-on, case-based approach to learning. Students will discuss and work with current tools and techniques appropriate for use in the following areas: big data, data visualization, robotic process automation, artificial intelligence and other emerging technologies.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.Pre-requisites: Minimum grade of B- in ACCT 5202.
ACCT 5212Generative AI for Accounting Professionals3
This intensive graduate course prepares students to leverage Generative AI technologies in professional accounting practice. Through hands-on application and case-based learning, students develop proficiency in using AI tools to enhance audit procedures, financial analysis, tax compliance, and advisory services while maintaining professional standards and ethical compliance.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
Study in particular aspects of accounting under the direct supervision of a graduate faculty member. No more than six semester hours of independent study may be counted toward degree requirements
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.Pre-requisites: Minimum grade of B- in (ACCT 5004, ACCT 5402, or ACCT 5302)
ACCT 5287Colloquium on Current Issues in Accounting Practice1-3
Students attend and participate in forums, seminars and conferences on current issues in accounting practice. Professionals from public accounting and industry will speak on topics of current interest in accounting, auditing and income taxes. The Colloquia will be spread throughout the three semesters of the MAcc program.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
ACCT 5411Financial and Managerial Accounting in Decision Making3
This course introduces students to the fundamentals of financial accounting and managerial accounting in the context of decision making. Financial accounting provides an organization's investors and creditor's information they need to make decisions. Financial accounting information is produced, in accordance with generally accepted accounting principles (GAAP). Managerial accounting information is produced in response to specific management needs. Managerial accounting reports the results of operations of an entity consistent with the needs of internal users (managers, supervisors, etc.). The first part of this course focuses on the financial information reported in the financial statements, and basic financial statement analysis. The second part of the course focuses on decision making based on accounting data, and learning basic accounting tools.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5601Identifying and Managing Cross-Enterprise Risks3
Enterprise Risk Management (ERM) is an integrated process of identifying, assessing, and managing the overall risks of an organization. It leverages integrated governance practices, internal controls, and measurement and reporting systems to manage risk while maximizing shareholder value. This course will explore ERM elements used to identify, assess, manage, and monitor key risks including articulating risk appetites, developing policies and procedures, conducting risk assessments, implementing internal controls, and reporting to management and the board. Students will use case assignments to examine risk assessment and management practices at various organizations and apply risk management tools and techniques to evaluate and make recommendations. Topics will include business aspects (strategic disrupters), control mechanisms (COSO ERM standards), government considerations (statutory and regulatory concerns), and ethical frameworks IMA, AICPA, ACCA).
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course explores Part One of the standardized CMA exam. Topics include, but are not limited to Financial Planning, Performance and Analytics and the candidate's Body of Knowledge pertaining to external financial reporting decisions, planning, budgeting and forecasting, performance management, cost management, internal controls, technology and analytics.
Subject
ACCT
Credits (min)
1.5
Credits (max)
1.5
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course explores Part Two of the standardized CMA exam. Topics include, but are not limited to Financial Management topics and test a candidate's body of knowledge with regard to: financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, professional ethics.
Subject
ACCT
Credits (min)
1.5
Credits (max)
1.5
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
This course helps you solidify your knowledge of accounting systems and financial information reporting procedures. You'll increase your comprehension of financial reports and of the practical applications of accounting theories and concepts through in-depth discussion of real-world situations, involving revenue recognition, inventory valuation, intangible assets and reporting for leases.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
ACCT 5802Strategic Cost Analysis for Enterprise Management3
Enterprise performance management, analyzing actual financial results against the master budget, is a critical component for providing feedback. The course will focus on cost and variance measures, responsibility centers and reporting segments and performance measures. Additionally, the course will cover cost management considerations including the triple bottom line, balanced scorecard, measurement concepts, costing systems, overhead costs (and allocation), supply chain management concerns and business process improvement. You will advance your ability to use accounting principles and concepts to make better day-to-day business decisions as you examine cost behavior, variable margin, cost-volume-profit relationships, budgeting, break-even and incremental analysis. You will also learn to use capital budgeting and discounted cash flows to determine the acceptability of investment alternatives from a cost/resource perspective.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may not be repeated for additional credits.
The seminar will focus on research methods in contemporary auditing research including the role of corporate governance. It may also include other areas such as not for profit or taxation.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
The seminar focuses on current methodological issues in financial accounting research. In-depth analysis of empirical tests of financial accounting theories. Implications for future research are emphasized.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
ACCT 9003Seminar in Research Methods - Accounting3
The seminar focuses on research methods in areas such as Auditing, Managerial Accounting, or Taxation, and may also include behavioral studies in these areas.
Subject
ACCT
Credits (min)
3
Credits (max)
3
Credit unit
Credit Hours
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
This course is designed to investigate a variety of research methods in accounting. Students become familiar with critically reading and analyzing research methodologies used in different papers presented at the department workshops. Through this process, students learn to use what they had learned in previous course(s) and critically read and evaluate empirical research papers in theoretical and empirical areas.
Subject
ACCT
Credits (min)
1
Credits (max)
3
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
ACCT 9090Seminar - Special Topics in Accounting1-6
This course is designed to investigate a variety of research methods in accounting. Students become familiar with critically reading and analyzing research methodologies used in different papers presented at the department workshops. Through this process, students learn to use what they had learned in previous course(s) and critically read and evaluate empirical research papers in theoretical and empirical areas.
Subject
ACCT
Credits (min)
1
Credits (max)
6
Credit unit
Credit Hour
Type
course
Repeatable
Repeatability: This course may be repeated for additional credit.
