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Course Criteria
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5.00 Credits
These courses provide variable credits based on the completion of 90 to 180 hours of hands-on experience with an area employer.
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6.00 Credits
This course covers the accounting theory and practices associated with corporate accounting issues involving pensions, leases, earnings per share, taxes, contributed capital, and income recognition. The reporting requirements and structure of the statement of cash flows are examined. In-depth studies of accounting changes and error analysis are also included.
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4.00 Credits
This course addresses the examination of financial statements and systems from the viewpoint of an independent auditor. Emphasis is on the application of auditing techniques and the professional standards that direct audit performance and reporting. Topics include, but are not limited to, external audit services, audit reports, auditor and management responsibilities, professional standards of external auditors, and how information technologies enhance internal control and procedures used to audit through a computerized system.
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4.00 Credits
This course focuses on the role of cost accounting as a tool for managerial decision making and the application of these skills to the overall operation of a business. Topics include, but are not limited to: budgeting, cost volume-profit analysis, job order costing, absorption costing, differential analysis, and capital budgeting.
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4.00 Credits
This course will emphasize the effect of the federal income tax on business, the federal income tax structure, and the concept of taxable income as it relates to business. Business transactions are influenced by the rules of taxation. Examples of particular interest include, but are not limited to: buying and selling business assets, mortgages, liquidating or reorganizing a business, and transactions between a business and an employee.
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4.00 Credits
This course is focused on the development, design, and implementation of accounting information systems with an emphasis on internal control. Students will examine how to develop new information systems or modify existing systems. Identifying and using controls to uncover security strengths and weaknesses will be a major emphasis.
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4.00 Credits
This course focuses on research methods used to assess the impact of accounting information on business and business decision making. In this survey of research on accounting theory, students learn how to assess empirical studies and initiate and develop research projects through research paper discussions and replicating and extending existing research studies. This course is devoted to the analysis of current financial reporting issues.
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4.00 Credits
This course is designed to provide a general understanding of financial restructuring and reorganization techniques. Topics include, but are not limited to, corporate governance, the legal framework, accounting and taxation, and valuation methods and practices. Also addressed are takeover and restructuring strategies, including hostile takeovers and defenses, LBOs, international bankruptcy reorganization, and IPOs.
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4.00 Credits
This course discusses the development of internal control policies and evaluation techniques, including review, testing, duty assignments, and preparation methods. Flowcharting is also explored, including issues concerning advantages and disadvantages, internal controls, work and transaction flow, manual methods, and flowcharting soft ware. Students will identify and discuss the key components of the Sarbanes- Oxley regulations, survey a framework for the evaluation of entity-wide controls, and review a process for documenting and testing controls and assessing the control environment.
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4.00 Credits
This course explores the evolving nature of risk, expectations about its management, and the pressure it has placed on previous working practices. Risk management has traditionally been segmented and carried out in silos. Enterprise risk management (ERM) is a response to the sense of inadequacy caused by using a silo-based approach to manage increasingly interdependent risks. Students will gain an understanding of the interdependencies between risks and how risks in one business area may increase the impact of risks in another business area.
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