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Course Criteria
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3.00 Credits
This course involves federal taxation of entities that pass through certain income and deductions to its owners with primary emphasis on partnerships, S Corporations, trusts and estates. Some attention will also be given to transfer taxes in the form of estate and gift taxation. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Describe and discuss important tax and nontax factors involved in selecting the entity type for a particular business. 2. Determine common corporate book-tax differences in accounting for various corporate transactions and reconcile the book and taxable income of a corporation. 3. Compute a corporation's income tax provision under the ASC 740 rules. 4. Compile the proper financial statement disclosures for a corporation's income tax expense related items. 5. Describe and discuss important tax and nontax issues relevant to corporate and flow-through entities. Prerequisites: Acceptance into MAcc program. FA
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3.00 Credits
This course examines the details of three Federal transfer taxes: the estate tax, gift tax and generation skipping tax. Topics will include transfers subject to the gift tax, valuation of gifts, gift tax exclusion, gift splitting, the gross estate, deductions for transfer taxes, life insurance subject to estate tax and the determination and payment of the three taxes. This course will also cover global, state, and local taxation issues. It will include, but not be limited to, transfer pricing, foreign tax credits, subpart F, tax treaties, different types of taxes, and nexus. Students will be expected to prepare estate and gift tax returns, multi-jurisdictional tax returns, and research issues related to transfer taxes and present topics to the class. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply the federal income tax laws dealing with estates and trusts. 2. Apply the federal transfer tax laws dealing with gifts with special attention to understand the marital deduction. 3. Apply the federal transfer tax laws dealing estates with special attention given to transfers prior to death requiring inclusion in the gross estate and property transferred to the surviving spouse that qualifies for the marital deduction. 4. Evaluate data to complete the forms for filing estate, gift, and trust returns. Prerequisites: Acceptance into MAcc program.
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3.00 Credits
This course reviews the development and use of management accounting information systems in planning and control activities. The course will prepare students for completing the 2nd part of the CMA designation and will use case studies of actual companies. It will focus on new management accounting practices adopted by the innovative companies around the world. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply advanced management control concepts, techniques, and practices applicable to private and non-profit organizations' issues. 2. Examine and report on management control problems related to cost management, budgeting, performance measurement, performance evaluation, and reward systems, as well as, governance and ethics, in private and non-profit organizations. 3. Identify the needs and impact of information technology on management's decision making and performance evaluation. Recognition of data quality being intertwined with IT and implications. 4. Assess accepted evaluation measures, scorecards, and incentives. Critically evaluate the effectiveness of continuous improvement methods as they relate to performance and organizational profitability. 5. Evaluate "sustainable" profit maximization and capacity management objectives. Ethical and privacy issues related to information technology are included in sustainability paradigm. 6. Write/present well researched and justified professional reports individually and in groups. 7. Develop recommendations, including prioritizing, in formal business reports using an appropriate business style format. Prerequisites: Acceptance into MAcc program. FA
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3.00 Credits
Covers the nature and financial reporting aspects of these complex business transactions, including accounting for business combinations and consolidations, joint ventures and foreign currency translations and segment reporting, as well as the unique accounting and financial reporting issues facing not-for-profit organizations and governmental entities. 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. Prepare consolidated financial statements as of the date of acquisition and for periods subsequent to the date of acquisition. 2. Demonstrate an understanding of current GAAP related to Business Combinations and its relationship to present reporting practices. 3. Identify and account for the accounting techniques and methods associated with the formation and liquidation of partnerships. 4. Prepare and analyze accounts for importing and exporting transactions denominated in foreign currencies, as well as accounting for forward exchange contracts. 5. Explain the role of Fund Accounting. 6. Prepare and analyze journal entries using the Fund Basis of Accounting. 7. Prepare an interpret financials statements using Fund Basis of Accounting. SP
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3.00 Credits
This course will cover the Association of Certified Fraud Examiner's Fraud Manual and the information needed for the Certified Fraud Examiner Certification Exams. The course will review the four sections of the Exam: Financial Transactions and Fraud Schemes; Law; Investigation; and Fraud Prevention and Deterrence. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Describe and differentiate fraud schemes and the different techniques used to prevent and detect them. 2. Explain what basic tools and techniques are necessary to litigation support, including gathering and storing evidence, when conducting a fraud examination and identifying the perpetrators. 3. Examine the statutes and common law principles involved in prosecuting fraudsters through both the criminal and civil court systems. 4. Recommend different fraud prevention programs and risk assessment procedures depending on organization situation. 5. Demonstrate an understanding of the ACFE Code of Professional Ethics and the Code of Professional Standards. SP
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3.00 Credits
This course will build a practical foundation for machine learning by teaching students basic tools and techniques that can scale to large computational systems and massive data sets. This course follows the first course in the foundations of data analytics series to teach students to draw inferences from large, complex, and diverse data. This course contains eight modules that introduce machine learning, with a focus on business applications. This course will introduce the Scikit Learn and Statsmodels Python modules, while also demonstrating new applications of the NumPy, Pandas, Matplotlib, and Seaborn modules. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Distinguish the different types of machine learning algorithms and provide examples where each type might be applied within the Accounting profession. 2. Explain the challenges in cleaning and pre-processing data. 3. Explain how to work effectively with imbalanced training classes. 4. Demonstrate proficiency performing basic descriptive and predictive analysis such as regression, k-nearest neighbor, decision tree, support vector, ensemble learning and Bayes and Gaussian process algorithms. 5. Evaluate the performance and ethical use of a machine learning classification and machine learning regression analysis. SP
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3.00 Credits
A significant professional-level field experience in the area of accounting or taxation. The student will be counseled and supervised as he/she applies and integrates the knowledge and skills obtained through MAcc. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Apply business and accounting knowledge and skills to solve problems faced by organizations. 2. Work in a collaborative fashion with colleagues, staff and supervisors. 3. Demonstrate responsibility, accountability and dependability in a professional business environment. 4. Utilize technology and analytical tools to address accounting issues faced by businesses. 5. Assess potential career interests through an enhanced experience and knowledge base. Prerequisite: Acceptance into MAcc program. FA, SP, SU
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3.00 Credits
Fulfills a General Education Social & Behavioral Science requirement, and is an approved Global and Perspectives course. Anthropology is the study of humankind, past and present. This course provides an introduction to the four sub-disciplines within Anthropology: Biological and cultural anthropology, archaeology, and linguistics. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Attain a general understanding of human biological and cultural differences and similarities across the world and through time in terms of anthropological descriptions (data) and explanations (theories). 2. Attain a fundamental understanding of the nature of the four specialized fields within anthropology (archaeology, biological anthropology, anthropological linguistics, and cultural anthropology), and how these interrelate to provide a holistic approach to understanding human differences and similarities across the world and through time. 3. Achieve proficiency in basic anthropological concepts and terminology. 4. Gain a basic knowledge of the processes of theory formation and how various theories have been developed, applied and evaluated throughout the history of the discipline of anthropology. 5. Demonstrate basic knowledge and skills of anthropological research methods and techniques of analysis. 6. Employ basic abilities in critical thinking and reasoning as applied to anthropological problems and issues. 7. Demonstrate a basic ability to write, speak and communicate about anthropological issues. 8. Demonstrate a fundamental awareness of the existence of human prejudice and discrimination (e.g., racism, ethnocentrism, anthropocentrism, and sexism) and the anthropological insights and alternatives which value the broad range of human behavior and adaptations.
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3.00 Credits
Fullfills General Education Social and Behavioral Sciences and is an approved Global and Cultural Perspectives course. An introduction to cultural anthropology. This course examines how the concept of culture allows students to understand similarities and differences in behavior and values in human societies. Human behavior varies widely over time and space, which will be explored by focusing on different cultures always making comparisons that will help students to better understand their own culture. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Understand ethnocentrism and cultural relativity. 2. Evaluate the role of cultural anthropology in the modern and global world. 3. Identify and discuss key issues in modern cultural anthropology, including the study of race, gender, ethnicity, economics, political systems, and ideology. 4. Determine the applications of cultural anthropology in organizations and the urban environment. 5. Demonstrate basic knowledge and skills of anthropological research methods and techniques of analysis. 6. Identify and discuss historically important individuals and concepts in cultural anthropology.
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2.00 Credits
This First Year Experience course is specifically designed to ease Art students' transition to Utah Tech University and to prepare them for college and career success. Students will learn the value of a college education including the purpose and value of general education. This course is designed to help students understand and adapt to university life and expectations, refine academic skills and abilities, create and foster social networks, and introduce them to different fields of study, degree options, and career opportunities associated with the field of Art. Students will learn to develop a support network of classmates, faculty, and staff to help ensure a successful academic experience as well as participate with some basic art projects. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Explore and articulate the value of a college education. 2. Demonstrate the attributes of an intentional student. 3. Collect, foster, and use multiple campus resources, including technology, learning resources, and the campus community. 4. Evaluate and incorporate strategies for being successful as a art student, and as an art professional. Course fee required. FA, SP
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