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Course Criteria
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3.00 Credits
This course provides a solid foundation for building skills in forensic accounting techniques, including gathering, interpreting, and documenting evidence. Students examine the investigative techniques used by accountants to conduct forensic examinations as well as the common schemes and techniques used to commit fraud.The skills acquired in this course will enable students to assist businesses in detecting, investigating, documenting, and preventing fraud.The course also introduces the many professional opportunities available to forensic accountants. Advisory: Students considering enrolling in this graduate course should have a thorough understanding of the business transaction cycle and, at a minimum, a background in both financial accounting and auditing, obtained through either prior coursework or professional experience.
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3.00 Credits
Government and Not-for-Profit Organization Accounting analyzes and evaluates the accounting principles and techniques used by state and local governments and not-for-profit organizations. The course explores the role of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) in establishing accounting standards and disclosure requirements for state and local governments and not-for-profit organizations. Course content illustrates the modified accrual basis of accounting and the classification of funds. This course also discusses the accounting measurements, recognition, and disclosures for certain transactions related to government-type and business-type activities. Additionally, the course analyzes the required financial statements for state and local governments as well as the required financial statements for not-for-profit organizations. Students will also analyze and discuss the financial reporting and disclosures required for local governments who have filed for bankruptcy.
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3.00 Credits
This course discusses accounting for investments, revenue recognition, income taxes, pensions and postretirement benefits, and leases. The course also covers principles involved in accounting for changes of various types as well as for correction of errors. This course will also summarize the preparation of statements of cash flows as well as full disclosure in financial reporting. Throughout, the course will analyze the impact of international accounting standards on accounting issues. The material makes references to both the U.S. Accounting Standards issued by the Financial Accounting Standards Board (FASB) and the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).
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3.00 Credits
Advanced Accounting provides valuable information about accounting for home office and branches, business combinations and consolidations. Also, the course focuses on concepts and techniques of accounting for partnerships and foreign currency transactions. The course provides various techniques for solving some of the more complex problems in the business environment.
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3.00 Credits
This course studies the generally accepted accounting principles (GAAP) as they affect today's practitioners. The course emphasis is on accounting conceptual framework and philosophy that includes income, liability, and asset valuation based on inductive, deductive, and capital market approaches. The course also surveys price-level changes, monetary and nonmonetary factors, problems of ownership equities, and the disclosure of relevant information to investors and creditors.
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3.00 Credits
This course presents a comprehensive study of the theory and practice of financial accounting and explains the role of generally accepted accounting principles (GAAP) and Financial Accounting Standards Board (FASB) and their impact on financial statement presentation. Students will demonstrate how financial transactions from the beginning of the business cycle to closing entries affect the health and condition of an entity as well as identifying and proposing corrections to the financial statements. Finally, students will interpret financial results of an entity through applying financial ratios and evaluating management's financial disclosures.
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3.00 Credits
Fundamentals of Accounting II provides a review of accounting theory and how theory impacts accounting including the importance of accounting standards. It also provides a comprehensive analysis of the underlying elements of accounting and financial theories and their application to financial statements. Additionally, students will be exposed to the relationship between theory and accounting events and transactions and their recording and reporting in the financial results. Finally, students will discuss real-world examples to form a richer understanding of financial accounting and applications.
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3.00 Credits
Federal Taxation presents an analysis of the U.S. federal tax system, including taxation of individuals, taxation for property transactions, corporate taxation, partnership taxation, and federal gift and estate taxation. Students will focus on key concepts that underlie federal taxation along with application techniques, filing requirements, tax formulas, and tax calculations. Students will evaluate the various influences on and implications of applying the Internal Revenue Code (IRC) and the regulations set down by the Internal Revenue Service (IRS).
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3.00 Credits
Accounting and Information Systems Design and Implementation focuses on the development, design, and implementation of accounting information systems with an emphasis on process integrity, risk assessment, internal controls, and prevention of both fraud and computer crime. The course examines the systems development life cycle, threats to the system, information privacy, and availability controls. Students will extend their exploration of the role of information technology in business with an evaluation of data mining techniques and issues surrounding e-commerce.
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3.00 Credits
This course will provide an overview of how managerial accounting information supports the operational needs of businesses in planning, controlling, and decision-making strategies. The goal is to provide both theoretical and practical applications of advanced managerial accounting. Cost analysis is integrated through evaluating various cost processes including product costing, activity-based costing, and just-in-time.
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