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Course Criteria
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3.00 Credits
Required of students pursuing a degree or emphasis in Accounting. Covers auditing standards, internal accounting, control systems, compliance and substantive audit procedures applied to accounts and transaction cycles, and audit reports. Reviews the auditing concepts of materiality and risk, types of evidence and documentation, and introduces the ethical and legal responsibilities of the Certified Public Accountant. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Differentiate the roles of auditing assurance services and non-assurance services provided by CPAs. 2. Describe the nature of CPA firms and the role of the PCAOB and SEC, along with the effects of the Sarbanes-Oxley Act on the CPA profession. 3. Identify the parts of the standard audit report and the different audit opinions that can be offered. 4. Evaluate ethical from unethical behavior in personal and professional contexts and identify the enforcement mechanisms within the CPA profession. 5. Critique corporate internal controls, analyze evidence and documentation in audit evidence gathering. 6. Explain the audit process and differentiate the responsibilities of the auditors versus management. 7. Explain the audit process, including planning, evidence accumulation and evaluation, and reporting. Course fee required. Prerequisites: ACCT 3010. FA, SP
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3.00 Credits
This course will review the role of the fraud examiner/forensic accountant in investigations and audits. Topics covered will include: Criminology, ethics, detection and investigative tools, fraud schemes, lost profit analyses, and financial litigation and remediation. Students will emerge from the course with an understanding of the role of a forensic accountant and familiarity with their tools and practices, and increase their ability to recognize potential fraudulent situations. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Differentiate the roles of auditing, fraud examination, and financial forensics. 2. Define the role of fraud examination and financial forensic skills related to management and those charged with corporate governance responsibilities. 3. Discuss the role of the computer in cybercrime. 4. Explain the legal, regulatory process, including the discovery process. 5. Define evidence and the challenges associated with proving intent on the part of the fraudster. 6. Explain suggested approaches for conducting interviews. 7. Explain fraud prevention and fraud deterrence. 8. Explain how financial statement fraud may be committed and deterred. 9. Identify the activities related to consulting and litigation support. Prerequisite: ACCT 2010 & 2020. FA (even)
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3.00 Credits
Required of students pursuing a degree or emphasis in Accounting. Covers the analysis of costs in a business organization for both internal and external use by management. Includes job order and product costing, standard variances analysis, profit performance analysis, labor costing, cost-volume-profit analysis, budgeting, and capital building. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1.Demonstrate basic knowledge of cost accounting concepts. 2. Compute variances and demonstrate understanding of their meanings. 3. Apply both process costing and job costing methods in product costing. 4. Measure and manage customer profitability. 5. Use performance measurement systems including balanced scorecard and economic value added. 6. Propose pricing decisions that maximize revenue using cost-volume profit analysis and the contribution format income statement approach. Prerequisites: ACCT 2020; AND Advanced standing. FA,SP
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3.00 Credits
Required of students pursuing a degree in Accounting. Examines concepts and methods of determining the federal tax liability of corporations, S-corporations, partnerships, estates, and trusts with special attention to the application of the law using electronic practitioner research tax databases and tax return preparation software. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Evaluate corporations as an entity form for conducting a business. 2. Discuss tax rules unique to corporations. 3. Successfully compute corporate income tax. 4. Identify tax planning opportunities and consequences of incorporating a business. 5. Compute a corporation's earnings and profits. 6. Understand the tax treatment of dividends in various forms. 7. Understand the nature, and operation of the Federal gift and estate taxes. 8. Identify advantages and challenges that exist in a closely held business. 9. Understand the S corporation election, the advantages and disadvantages of the election. 10. Calculate the proper allocation of income, deductions, and credits to shareholders. Course fee required. Prerequisites: ACCT 3400; and ACCT 3500 (can be concurrently enrolled). SP (even)
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3.00 Credits
This course will examine the procedures of accounting, financial reporting and budgeting for governmental and nonprofit entities. The course will cover the theories behind standards set by the Governmental Accounting Standards Board (GASB) and its integrated accounting and financial reporting model. It will explain governmental funds, proprietary funds and fiduciary funds. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Analyze typical operating transactions for governmental activities and financial reporting for state and local governments. 2. Prepare appropriate journal entries, and create Fund Statements as well as Government-Wide financial statements. 3. Assess accounting for governmental operating activities. 4. Outline the auditing process of governmental and non-profit organizations. 5. Assess budgeting and performance measures for non-profit entities. 6. Evaluate non-profit organizations regulatory, taxation, and reporting issues. Prerequisites: ACCT 3010 (Grade C- or higher).
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3.00 Credits
This course provides a critical analysis of current practices in business sustainability reporting and analysis. Students learn to analyze and investigate sustainability reporting topics, including environmental, social, and governance through multiple stakeholder lenses, including present and potential investors, managers, the media, consumers, and jurisdictions. Topics covered include reporting practices, regulatory requirements, reporting frameworks, reporting standards, rating agencies. Regulation of sustainability reporting, greenwashing, and external assurance of sustainability reports are also covered. In addition, carbon trading, carbon taxes, and carbon offsets are covered. The course also provides guidance for synthesizing information from corporate sustainability disclosures. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Analyze and critically evaluate a corporate sustainability report. 2. Identify the material sustainability issues impacting a business. 3. Implement popular reporting frameworks and standards, including GRI, SASB and TCFD. 4. Evaluate the methodologies underlying popular corporate sustainability rating systems. 5. Combine sustainability analysis and reporting with traditional financial analysis. Prerequisites: ACCT 3010 (Grade C- or higher).
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3.00 Credits
Required for students pursuing a degree in Accounting. This Capstone course is the culminating assessment of the accounting curriculum and requires students to synthesize core knowledge from across the degree program and apply accounting skills to benefit various organizations. This course will: (1) provide an exceptional learning environment that places students in a real-life, business accounting practice and advising setting; (2) provide for an assessment of students' knowledge and ability to apply what they have learned in each functional area of business (accounting, economics, management, quantitative business analysis and statistics, information systems, finance, marketing, legal and social environment, and international business) and professional accounting (financial accounting, auditing, management accounting, cost accounting, internal controls, financial statement analysis, individual taxation, business ethics in accounting); and (3) provide opportunities for students to develop professionalism and a professional network, while learning about professional opportunities for individuals with an accounting degree. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply facts, concepts, theories, and analytical methods, learned in core business and accounting classes in fact based situations. 2. Develop and carryout a capstone project to assist an organization with real-life business and accounting needs. 3. Demonstrate effective oral and written communication skills through various professional business communication methods. Prerequisites: ACCT 3010. FA, SP
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1.00 - 3.00 Credits
Internship experience for students pursuing a degree or emphasis in Accounting. Variable credit 1.0 - 3.0. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply knowledge acquired in the class room to "real life" work situations. 2. Demonstrate hands-on experience in a potential career path. 3. Assess personal career interests and work abilities. 4. Demonstrate what is required to be successful in their chosen field of work. 5. Develop good general work habits and attitudes. 6. Develop professional readiness skills, such as written and verbal communication skills, analytical skills, problem-solving and decision-making skills. 7. Develop career networking opportunities. 8. Earn work credentials for resume. Prerequisites: ACCT 2020 and Instructor permission. FA, SP, SU
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1.00 - 3.00 Credits
Internship experience for students pursuing a degree or emphasis in Accounting. Variable credit 1.0 - 3.0. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply knowledge acquired in the class room to "real life" work situations. 2. Demonstrate hands-on experience in a potential career path. 3. Assess personal career interests and work abilities. 4. Demonstrate what is required to be successful in their chosen field of work. 5. Develop good general work habits and attitudes. 6. Develop professional readiness skills, such as written and verbal communication skills, analytical skills, problem-solving and decision-making skills. 7. Develop career networking opportunities. 8. Earn work credentials for resume. Prerequisites: ACCT 4890; AND Instructor permission. FA, SP, SU
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1.00 - 3.00 Credits
For students pursuing degrees in College of Business. Special topics in Accounting. Repeatable for credit as topics vary. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Demonstrate learning through original and creative ideas. 2. Collaborate with others to accomplish a shared purpose or goal. 3. Use appropriate strategies and tools to represent, analyze, and integrate seminar-specific knowledge. 4. Develop the ability to think critically about course content. 5. Apply knowledge from seminar to a range of contexts, problems, and solutions. Prerequisites: ACCT 2020 (Grade C- or higher).
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