The course provides an understanding of ways in which financial accounting information supports business decision-making. The focus is on the financial statements and the transactions and processes that produce them. ACC 211 and ACC 212 must be taken in sequence.

The course provides an understanding of ways in which managerial accounting information supports business decision-making. The focus is on identifying, measuring, analyzing, interpreting, and communicating financial information to managers for the pursuit of an organization's goals. ACC 211 and ACC 212 must be taken in sequence.

An introductory course in practical application and study of current accounting and business software. The course provides an overview of commonly used business and accounting software with practical applications.

A study of the analysis and use of accounting information by entrepreneurial businesses. Among the topic covered are typical financing sources of entrepreneurial businesses and valuation of closely held businesses. In addition, the course includes coverage of how financial statements can be used to: manage a business, monitor an entity's performance, determine credit decisions, manage cash flow, and prepare forecasted financial statements.

Basic federal income tax law and tax planning considerations relating to individuals.

The study of accounting as a comprehensive information system which provides for planning and control, special reports, and preparation of external financial statements.

In-depth coverage of the principles and practices of effective analysis of the financial statements of firms for the purpose of understanding (1) the economic and financial characteristics and current conditions of the firm, (2) particular strategies the firm may select with which to compete, and (3) the accounting principles and procedures underlying the financial statements. The course integrates concepts from accounting, economics, finance and management. Credit cannot be received for both ACC 350 and FIN 350.

Accounting theory as related to income measurement; preparation of balance sheets and income statements; recognition, measurement, and reporting of assets.

Includes measurement, recognition and reporting of liabilities, equities, investments, and deferred taxes; EPS; and the preparation of cash flow statements. Coverage of selected professional pronouncements.

Managers must use cost and revenue data to make decisions about which products or services to produce. This course teaches managers about cost-accounting theory and practice including job-order and process-cost systems, cost-volume- profit relationships, budgets, standard costs, variance analysis, direct costing, and cost allocation.

Includes cost-accounting theory and practice involving such topics as job-order and process-cost systems, cost-volume- profit relationships, budgets, standard costs, variance analysis, direct costing, and cost allocation.

An intro to principles for forensic accounting and professional ethics. Civil and criminal procedures and litigation services are covered. The courses introduces forensic accounting topics such as fraud, bankruptcy, digital forensics, and financial statement misrepresentation.

This course focuses on the use of data analytic tools in the accounting profession. Students will learn the fundamentals of data analysis in a variety of accounting disciplines, how to interpret the output, and ways to communicate the results. Students will work on projects aimed at enhancing their competency in critical thinking, problem-solving, written and oral communication, and data analytic skills.

Study of accounting in a global context including standards and issues and the roles and responsibilities of accountants. Additional topics include: business combinations, government accounting, interim and segmented reporting.

An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

Theory and application of the attest function, ethical issues, and written communication for accountants. Includes standards, objectives, review of internal control structures, tests of controls, substantive testing and reporting. Ethical issues and the preparation of written letters and formal reports are covered.

Advanced study of the application of auditing standards, internal control evaluations, applications of statistics, audits of information systems, internal and operational auditing, and legal and reporting obligations.

A study of the concepts and procedures underlying fund accounting, budgetary control, and financial reporting requirements for governmental and not-for-profit entities.

Designed to provide senior students an opportunity to study selected topics of particular interest. A student may count no more than six hours of Special Topics in the concentration. Prerequisite: Approval of Department Chair.

Primarily designed to give superior students an opportunity to study some phase of accounting of particular interest. Conferences, a bibliography, and a formal research report are required. Requires permission of Department Chair, 2.5 GPA or better and junior or senior standing.

The internship program is designed to give students practical experience in their field of study. Students complete directed projects under the supervision of Department Chair.

An intro to forensic accounting form the CPA perspective, focusing on civil and criminal procedures, and litigation services. Includes topics such as fraud, bankruptcy, digital forensics, and financial statement misrepresentations.

The evolution of general accounting theory leading up to and including the Conceptual Framework will be discussed as well as the specific theory underlying certain accounting topics of current interest.

Study of Business combinations, consolidation issues, interim and segmented reporting, inflation accounting. Coverage of selected professional pronouncements.

Advanced managerial and cost accounting topics. Tools for planning and control, development of cost information for decision making, cost allocation, inventory management systems, capital budgeting, performance measurement, transfer pricing and multi-national considerations.

An examination of tax research tools, their utilization, and various tax planning considerations. Students are required to conduct research and tax planning upon assigned topics, and write a report on their findings.

An examination of the federal tax treatment of partnerships and corporations. Topics include: tax aspects of the formation of the entity, elements of gross income, treatment of property dispositions, allowable deductions and credits, determination of entity and investor basis, and liquidation of the entity.

An examination of the federal tax treatment of gratuitous transfers made during life and at death.

This course addresses the increased importance of international and multi-jurisdictional taxation in today's global environment. It introduces students to the principles guiding nexus, geographic allocation of income and the avoidance of double taxation. The course helps students develop an understanding of the U.S. tax rules that may apply to income involving the U.S. and other countries. It also helps students understand multistate tax rules. Students will develop an understanding of the tax implications resulting from business that is conducting electronically. Students will apply multi-jurisdictional tax principles and rules to solve case studies.

Analysis of accounting information system case studies in order to expose students to real-world system problems and applications. Course work includes hands-on work with a variety of computer-based accounting application packages.

Advanced study of the application of auditing standards, internal control evaluations, applications of statistics, audits of information systems, internal and operational auditing, and legal and reporting obligations.

A study of the concepts and procedures underlying fund accounting, budgetary control, and financial reporting requirements for governmental and not-for-profit entities.

A study of issues and responsibilities relevant to the public accounting profession, including financial, regulation, assurance, and business considerations.

A study of contemporary issues and responsibilities relevant to the accounting profession, including ethical, legal and international considerations.

Overview of the nature of occupational fraud and how it is committed included an introduction to the actions that can be taken to determine the presence of occupational fraud and procedures that can be implemented to deter fraud. Students will also learn how financial statement fraud and reporting occur, including investigation and financial fraud prevention techniques.

A study of current and emerging issues and responsibilities relevant to the accounting profession, with special emphasis on technology advancements, new services, regulatory changes, and international developments in accounting and business.

Designed to provide graduate students an opportunity to study selected topics. Prerequisites: Permission of Department Chair. A student may count no more than three hours of Special Topics in the MBA degree program.

Readings and research on selected topics. Conference and formal research report required. Permission of department chair.