Courses

Courses

Advanced Auditing (4 credits). Examines key issues regarding generally accepted auditing standards, the role of the auditor, professional conduct and ethics, reporting responsibilities, risk assessment, internal control, evidential matter, management fraud, forensic accounting, and auditing of social reports.

Advanced Topics in Financial Accounting (4 credits). Investigates advanced accounting issues related to business combinations, foreign currency transactions, financial derivatives, segment and interim reporting, intercompany transactions, SEC regulation and reporting requirements, and revenue recognition. Emphasizes the ability to identify and apply related accounting principles, assess their impact on the financial statements, and identify areas of potential misstatements.

Business Regulation. Investigates key issues in the current regulatory business environment. Examines statutory and common law precedent of issues. Explores optimization of results to those key issues evaluated. Emphasizes the development of advanced communication skills pertaining to research regarding regulatory issues.

Financial Accounting Theory (4 credits). Examines accounting theory, such as the role of accounting in valuation of securities, performance evaluation, and accounting standards setting. Investigates the scope and limitations of "generally accepted accounting principles," with special emphasis on the objectives of financial reporting.

Financial Statement Analysis (4 credits). Examines the analytical tools and research techniques necessary to understand and interpret financial statements for the purposes of making economic decisions from a user's perspective.

Governmental and Not-For-Profit Accounting (4 credits). Explores accounting issues for state and local governments, public and private colleges and universities, hospital and health care providers, and other not-for-profit organizations. Examines characteristics that distinguish governmental and not-for-profit entities from for-profit entities. Investigates fund structure and financial reporting issues for various kinds of not-for-profit institutions.

International Accounting. Examines the causes and effects of global accounting diversity. Investigates issues related to the preparation and use of financial reports across borders. Investigates selected financial reporting and disclosure issues including social responsibility reporting. Emphasizes the nature and importance of emerging capital markets, and managerial accounting issues related to global business.

Internship (5 credits). Provides students with practical knowledge and experience in an accounting environment. Permits students to develop their own strategic plan under faculty guidance, and to perform field work utilizing the skills developed in the classroom. Culminates with a research paper expanding on previously developed accounting knowledge.

Planning, Control and Performance Evaluation (4 credits). Investigates the use of cost accounting information and techniques to support decision-makers as they develop, implement, evaluate and modify organizational strategy. Examines and evaluates quantitative models and behavioral aspects regarding the use of cost information in decision making.

Taxation of Business Entities (4 credits). Investigates the effects of income taxes on business strategy. Examines the interaction of income tax considerations with non-tax considerations in business decision-making.

Tax Research and Communication. Examines issues in conducting tax research. Investigates aspects of the research process, including how to find, read, and evaluate primary and secondary sources of tax law. Emphasizes development of advanced communication skills relating to the expression of research findings in taxation.