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Course Criteria
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3.00 Credits
No course description available.
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3.00 Credits
Prerequisites: Junior standing, minimum grade of "C-" in ACCT 303. Topics include accounting for business combinations, long-term equity accounting, consolidated financial statements, branch accounting, and international accounting. Course includes extensive problem assignments. Outcome: Students will understand the accounting for corporate acquisitions, equity method investments and corporate consolidations including intercorporate transactions.
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3.00 Credits
Prerequisites: Junior standing, minimum grade of "C-" in ACCT 303. Topics include accounting concepts as applied to state and local government, along with financial reporting for other not-for-profit entities including hospitals, universities, and voluntary health and welfare organizations. Class may be taken prior to ACC 306. Outcome: Students will gain a comprehensive knowledge of the reporting requirements of not-for-profit entities.
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3.00 Credits
Prerequisites: Junior standing; minimum grade of "C-" in ACCT 303 and ISOM 247. Included among the topics covered in this course are the primary accounting cycles, accounting information system internal controls, and selective fraud issues. Students will also build flowcharting skills and gain experience working on an enterprise resource planning system (ERP) with real-world company data. Outcome: Students develop an application and analysis level of learning regarding the function of an accounting information system in business with specific emphasis on risk management, along with the ability to work with and deploy ERP tools.
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3.00 Credits
Prerequisites: Junior standing, minimum grade of "C-" in ACCT 303. Course involves an in-depth investigation of internal control structure and systems and the theory of audit evidence. Theoretical principles and practical issues involved in planning and executing an audit are explored. Internal control policies and procedures and principal evidence techniques for major transaction cycles or account groups are studied in depth. Study of appropriate AICPA professional standards is an integral part of this course. Outcomes: Students who successfully complete this course will be able to: understand the role of professional standards in the audit of financial statements; demonstrate their ability to research those standards; and demonstrate their understanding of the audit process in particular the roles of evidence and internal control.
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3.00 Credits
Prerequisites: Junior standing; minimum grade of "C-" in ACCT 311. Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Outcome: Students will be familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbannes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling in auditing.
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3.00 Credits
Prerequisites: Junior standing; minimum grade of "C-" in ACCT 201 and 202. This course provides a thorough exposure to federal income tax concepts and planning principles, with particular reference to individual taxpayers. Outcome: Students will be able to demonstrate a basic core of technical knowledge concerning the federal income tax as it applies to individuals, an understanding of the conceptual and tax policy issues that underlie tax legislation, and fundamental skills in tax compliance, tax planning, and tax research.
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3.00 Credits
Prerequisites: Junior standing, minimum grade of "C-" in ACCT 328. This course provides a thorough exposure to the federal income tax concepts and planning principles applicable to business entities, trusts, and estates and to federal transfer taxes. Outcome: Students will be able to demonstrate a basic core of technical knowledge concerning the federal income tax as it applies to business entities and to the federal gift, estate, and generation-skipping-transfer taxes, an enhanced understanding of the conceptual and tax policy issues that underlie tax legislation, and enhanced skills in tax compliance, tax research, and tax planning.
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3.00 Credits
Prerequisites: ISOM 241, ACCT 231, ACCT 303; Junior Standing This class focuses extensively on the decision making process and how you can make better and more informed decisions. We will integrate accounting related topics with decision making theory, much of it developed in the areas of management and cognitive psychology. Learning goals/outcomes: This course is designed to help students develop the following competencies: -Strategic/critical thinking skills -Technology skills, in this case computer literacy -Decision modeling skills -Risk analysis skills -Problem solving and decision making skills -Communication skills, primarily written communication skills
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1.00 - 3.00 Credits
Prerequisite: Junior standing. The course is designed to provide a controlled, on-the-job experience with participating business, industrial and governmental organizations. Students can take the class for a maximum of 3 semester credit hours. Each semester of enrollment requires a term project. This course does not count toward a concentration in accounting. Pass/Fail credit only. Outcome: Students will demonstrate first hand knowledge of a particular phase of business operations.
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