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Course Criteria
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3.00 Credits
Description: An intensive research project under individual direction. Permission of chairperson required. Restricted to AAH Majors. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate
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3.00 Credits
Description: Understanding business by being able to understand the financial statements. Accounting concepts, transaction analysis, analytical procedures, valuation and allocation, revenue recognition and expense matching, and cash flow analysis - operating, investing, and financing. Includes appropriate use of technology. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Must be enrolled in one of the following Colleges: School of Business Part Time Studies Prerequisites:
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3.00 Credits
Description: How management accounting information can be used to help firms achieve strategic goals and profitability objectives. Use of an entrepreneurial perspective to examine how managers apply risk measurement and management techniques to business planning and control systems. Case-based learning to help students develop communication, technology, and teamwork. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 1101 Minimum Grade of D- or Undergraduate level HON 1101 Minimum Grade of D-
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3.00 Credits
Description: Intensive study and application of GAAP for asset valuation, income measurement, and financial statement presentation for business organizations, and the processes through which these principles evolve. Coverage of topics essential to preparing, reading, understanding, interpreting and using financial statements. Extensive reliance on case method. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 1101 Minimum Grade of D- or Undergraduate level HON 1101 Minimum Grade of D- or Undergraduate level HON 1101 Minimum Grade of D-
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3.00 Credits
Description: Continues the intensive study and application of GAAP for asset valuation, income measurement, and financial statement presentation begun in ACC 2310. Selected accounting and consulting issues. Correction of financial statements, income taxes, pensions, segment reporting, cash-flow disclosures, debt issuance and amortization, leases, and investments. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 2310 Minimum Grade of D-
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3.00 Credits
Description: This course offers both a conceptual overview and hands-on experience with a variety of AIS related material. Topics covered include: Semantic modeling and event driven accounting information systems (AIS); development, documentation, control and audit of AIS, with particular reference to the COBIT framework; an overview of XBRL and its role in financial reporting; the use of database management software and accounting software in developing modern AIS. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: ( ACC 1102 or HON 1102) and ( DIT 1006 or MIS 1006 or HON 1016) ACC 1101
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3.00 Credits
Description: The purpose of this course is to examine variety of international accounting issues encountered by multi- national organizations. These include International financial accounting standards; consolidation of international operations; auditing standards and procedures; managerial accounting systems for planning, control, and performance measurement; political legal, and cultural influences on accounting and financial management systems; transfer pricing and international taxation. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: ( ACC 1102 or HON 1102) and ( ACC 2310)
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3.00 Credits
Description: Auditing standards employed in verification of and reporting on financial statements, evaluation of controls, statistical sampling, substantive testing, legal liability and professional responsibilities, and professional standards of ethics. Includes written and oral group case assisgnments and application of computer technology. Restricted to Accounting majors and minors. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 2310 Minimum Grade of D-
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3.00 Credits
Description: Theories and techniques used for specialized accounting problems, with emphasis on business combinations, consolidations, multinational corporations, not-for-profit entities partnerships, and issues related to solvency and liquidation and financial fraud. Restricted to Accounting majors and minors. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 2310 Minimum Grade of D-
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3.00 Credits
Description: An introduction to federal income taxation with primary emphasis on the tax implications of business transactions. Objectives of the course are to explore tax-policy issues and to develop a basic understanding of federal income tax laws, income tax planning, and the impact of taxes on business decisions. Restricted to Accounting majors and minors with Senior standing. 3.00credit(s) Restrictions: Must be enrolled in one of the following Levels: Undergraduate Prerequisites: Undergraduate level ACC 1101 Minimum Grade of D- or Undergraduate level HON 1101 Minimum Grade of D-
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