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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, SP
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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. Course fee required. Prerequisites: ACCT 3500. 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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3.00 Credits
This course will cover the hypothetical, conceptual and pragmatic principles with form the general frame of reference for financial accounting and reporting. Pronouncements issued by FASB and predecessor standard-setting bodies will be researched as well as current accounting issues. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Explain the conceptual framework for financial reporting under both the U.S. generally accepted accounting principles (GAAP). 2. Describe and apply the time value of money concepts. 3. Prepare an income statement and detect issues dealing with its content, presentation, and disclosure. 4. Prepare and interpret a classified balance sheet. 5. Identify and explain the five steps in the revenue recognition process. 6. Specify the measurement and valuation issues and the related income statement effects of transactions involving cash, accounts receivable, and inventories. 7. Distinguish events that need to be recorded in the accounting records. 8. Prepare accounting records and financial statements from source documents in accordance with Generally Accepted Accounting Standards. 9. Identify the major differences between financial and tax accounting. 10. Explain and analyze financial statements, including their footnotes. Prerequisites: Acceptance into the MAcc Program. FA
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3.00 Credits
This course will cover knowledge of corporate governance, economic concepts essential to understanding the global business environment and its impact on an entity's business strategy and financial risk management; financial management processes; information systems and communication; strategic planning; and operations management as it pertains to business environmental concepts of the CPA exam. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Evaluate the debt/equity benefits and risks of participants in specific corporate financing scenarios. 2. Analyze the pros and cons of venture capital financing in specific corporate scenarios. 3. Analyze management's fiduciary duties to corporate creditors and shareholders in specific corporate scenarios. 4. Compare the corporate liability consequences of SEC Rule 10 b-5 and SEC 16(b) in specific corporate scenarios. 5. Evaluate the liability exposure of corporate officers, directors and shareholders in SEC required financial reporting. 6. Analyze the business advantages and disadvantages of filing for Chapter 11 Bankruptcy Reorganization in specific corporate scenarios. Prerequisite: Acceptance into MAcc program. FA
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3.00 Credits
This course will focus on various theoretical and practical applications of the changing audit discipline. Authoritative attestation and auditing literature is studied as well as recent PCAOB pronouncements. Case studies will be used to consider risk assessment, independence issues, internal control evaluation, and audit processes. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Use auditing concepts and variables (e.g., client acceptance, risk assessment, materiality, understanding and testing of internal controls, analytical procedures, substantive audit testing, documentation of evidence, and completing an audit engagement) to make audit planning, testing, and evaluation decisions. 2. Apply auditing and assurance concepts to real-world case studies. 3. Apply statistical sampling concepts to auditing tests of controls, transactions, and balances. 4. Collaborate in teams to solve problems and present findings in both written and oral forms. 5. Examine characteristics of good professional judgment as well as common threats to good judgment. Prerequisites: Acceptance into MAcc program. SP
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3.00 Credits
This course will include coverage of current legal and regulatory issues applicable to practicing accountants. Common law and statutory liability, UCC and contracts, and antitrust regulations will be covered. Taxation of property transactions, individual and entities will also be covered. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Identify compliance weaknesses in an organization and propose policies, procedures and systems to improve compliance. 2. Summarize basic contract law and explain advanced contract concepts such as the Statute of Frauds, assignment, delegation, performance and discharge, breach of contract and remedies. 3. Describe the Uniform Commercial Code and domestic sales and lease contracts, title, risk and insurable interest. 4. Explain legal concepts related to negotiable instruments, creditors' rights and bankruptcy. 5. Explain basic employment, labor law and employment discrimination concepts. 6. Explain the requirements of federal and state securities laws. Prerequisite: Acceptance into MAcc program. SP
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3.00 Credits
This course will emphasize topics affecting high-wealth individuals such as taxation of investments, charitable giving, alternative minimum tax, foreign income and assets, and compensation and retirement planning. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Clarify and explain significant values and policies inherent in the federal income tax system. 2. Apply critical rules of income realization and recognition and distinguish special situations involving excluded, deferred, and imputed income. 3. Apply concepts and rules involving the ordinary, necessary, reasonableness of business deductions and identify and apply issues relating to the capitalization of expenditures. 4. Identify and apply concepts and rules regarding allowances and limitations on the deductibility of losses. 5. Classify the types and determine the tax results of property transactions. 6. Recognize goals and policies in the use of entities to accomplish certain transactions. 7. Differentiate the requirements and results of certain timing issues involving permissible years, accounting methods, and changes in methods. Prerequisites: Acceptance into MAcc program. FA
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