| ACC 905 |
Accounting: The Language of Business
An introduction and overview of the role of accounting in business and organizations. The course will cover current events, accounting research, the preparation of financial statements, and the interpretation of the financial information prepared by management and used by investors, creditors and regulatory agencies. Students will also learn how the time value of money affects financial transactions. |
| ACC 908 |
Financial Accounting
An introduction to the basic accounting transactions that corporations use on a daily basis. Once the transactions are recorded, the financial statements learned in ACC 905 will be prepared so that students can then perform vertical and horizontal analyses and calculate key financial ratios in order to properly analyze the performance of a company. Students will continue to research accounting topics that currently affect our economy. |
| ACC 910 |
Managerial Accounting
This course provides a basic foundation for analyzing and interpreting financial information as a basis for decision making and preparing and interpreting information for planning and control. Topics include budgeting, costing techniques, cost allocations, volume and profit analysis and inventory control. |
| ACC 915 & 925 |
Financial Accounting and Reporting I and II
An in-depth study of generally accepted financial accounting concepts, standards and applications for business enterprises. Financial reporting covers recognition, measurement, valuation and presentation of specific types of transactions, items and events in financial statements in conformity with general accepted accounting principles. |
| ACC 920 |
Federal Taxation: Compliance and Planning
The study of Federal tax law, regulations and procedures as applied to business entities and individuals. Coursework emphasizes compliance and planning for income reporting, deductions, property transactions, minimizing taxable income and choosing a business form. |
| ACC 930 |
Advanced Taxation: Issues and Research
Advanced taxation builds on the tax compliance foundation, utilizing more complex cases to develop expertise in issues identification and research techniques. The course will also cover the fundamentals of more advanced topics - gift and estate taxes, trusts and tax administration. |
| ACC 935 |
Governmental and Not for Profit Organizations
A foundation in identifying, compiling and analyzing financial information for state and local governmental entities and not-for-profit organizations. Topics include the basics of fund accounting, application of generally accepted accounting principles, the preparation of financial statements/reports and federal designations and maintenance of tax exempt organizations. |
| ACC 940 |
Professional Responsibilities and Legal Issues
Study and discussion focus on the professional and legal issues confronting accountants and professional firms. Special emphasis will be given to Codes of Professional conduct, professional standards, illegal acts, management fraud, auditors liability, government regulation and contractual obligations. |
| ACC 960 |
Auditing
This course is designed to provide basic understanding of the audit function as well as the role and professional standards of the independent auditor. Topics will include generally accepted auditing standards, risk assessment, fraudulent reporting, detection risk, auditor reports and auditor independence. |
| ACC 962 |
Advanced Topics in Auditing
This course will build upon the basic auditing concepts learned in ACC 960 so that the students will have a comprehensive knowledge understanding of the role and impact of the external auditing profession on our economy. |
| ACC 965 |
Accounting Issues
A special topics course that integrates previous courses by researching and analyzing the dilemmas and challenges of compiling, reporting and interpreting financial and tax information. This course will utilize recent professional developments as a foundation for debates and research - with written proposals and alternatives prepared by participants. |
| ACC 970 |
Accounting Issues and Research
This course is a continuation of ACC 965. The student will build upon the independent research conducted during the previous course in order to prepare a final culminating paper. A sample mini-CPA exam will also be taken so that the students have the opportunity to see if they are interested in CPA or CMA certification. |
| ACC 975, 980, and 985 |
Special Topics
International Accounting, Annual Report Writing, and Advanced Cost Accounting are a few examples of the current event courses that the faculty will offer. |
Accounting