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Course Criteria
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3.00 Credits
Principles of Financial Accounting is designed to help students learn to record business transactions, summarize these transactions, and prepare, interpret, and use financial statements. This course begins with the accounting cycle, merchandising concerns, and financial assets, and it finishes with plant assets, liabilities, and stockholders' equity.
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3.00 Credits
Principles of Managerial Accounting has as its principal focus the information that managers need to make decisions and the types of analyses appropriate to each decision. Course topics range from cash flow and financial statement analysis to long-term capital budget decisions.
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3.00 Credits
Intermediate Accounting I is the first of a two-course sequence in financial accounting. Topics covered include accounting theory, a review of the accounting cycle, financial statements, time value of money, current assets, and operational assets as they apply to generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). This course is essential for students who wish to pursue a major in accounting.
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3.00 Credits
Intermediate Accounting II is the second of a two-course sequence in financial accounting. Accounting methods and procedures under generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS) will be covered in detail. Topics covered include investments, current liabilities and contingencies, bonds and long-term notes, leases, accounting for income taxes, pensions, shareholders' equity, earnings per share, share-based compensation, accounting errors, and the statement of cash flows. This course is essential for students who wish to pursue a major in accounting.
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3.00 Credits
This course explores the world of cost accounting. It reviews the nature and calculation of costs associated with delivering products and services. Students will gain experience with the fundamental analytical tools that are utilized for cost accounting and in assessing how cost information can be used to make managerial decisions. .
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3.00 Credits
Advanced Accounting I is the first semester of a two-semester sequence of courses that provide a review and introduction to both the concepts and technical issues associated with more advanced accounting topics. In this course complex consolidated financial statements will be addressed in detail, along with accounting for various types of subsidiary investments. In addition, interim and segmental reporting will be discussed. International operations and foreign exchange translations will also be covered in-depth, along with derivatives. Related professional pronouncements will be introduced as well.
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3.00 Credits
Advanced Accounting II is the second semester of a two-semester sequence of courses that provide review and introduction to both the concepts and technical issues associated with more advanced accounting topics. Topic coverage in this course will include an in-depth discussion of partnership accounting from initial formation to liquidation. In addition, governmental and not-for-profit accounting will be covered in detail. Finally, fiduciary accounting for estates and trusts and also debt restructuring will complete the topic coverage. Related professional pronouncements will be introduced during the term as well.
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3.00 Credits
Auditing is designed to provide students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the internet. It also emphasizes the skills necessary for auditors to make sound judgments and recommendations. Students will review the auditing process by examining internal controls and audit evidence that helps auditors to render an opinion on the financial statements as a whole. Furthermore, students will learn to evaluate such controls and evidence in order to make a documented conclusion on the evidence reviewed. The role of a certified public accountant (CPA) on a certified audit engagement is covered in detail.
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3.00 Credits
Advanced Audit provides an in-depth analysis of current auditing issues, especially those involved in completing the audit: auditors' reporting responsibilities; internal control over reporting for public companies; the requirements of the Sarbanes-Oxley Act; and auditing of information technology systems. In addition, the course focuses on compliance concepts and techniques, detailed attestation and review services, and the professional judgment process model for auditing financial statements. Recognized standards, such as the International Standards of Auditing (ISA) and the generally accepted government auditing standards (GAGAS), are discussed in detail.
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3.00 Credits
Federal Income Taxation is a one-semester course designed to help students learn the basics of federal income taxation of individuals. The course covers the basic tax calculations, filing status, gross income inclusions and exclusions, gain and loss recognition, business and personal deductions, tax credits, and filing requirements. It also looks briefly at the taxation of partnerships as well as that of corporations and special ""S corporations"".
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