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Course Criteria
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3.00 Credits
Advanced applications of the basic principles and concepts of federal income taxation to individuals, partnerships, corporations, trusts and estates; determination of the federal income tax liabilities of these entities; the principles and concepts of federal taxation as applied to estates, trusts, and specifically taxed corporations; applications of basic tax planning and research techniques to more complex situations. Prerequisite: ACCT340. 3 sem hrs. 3 crs.
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3.00 Credits
This course is designed to link college with the world of work by assisting students to obtain meaningful, academically relevant work experiences directly related to their career goals. Possible placement sites for students in Accounting include CPA firms, corporations, small businesses and non profit organizations. Students professional development is enhanced through meetings with a faculty advisor and structured assignments based on the work experience. Cooperative Education office approval required. Prerequisite: ACCT 240. Open Elective credit only. 3 sem. hrs. 3 crs.
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3.00 Credits
Examines the definition and documentation of accounting information systems using data flow diagrams. A business process approach to examining transaction cycles is employed. Covers internal controls for information technology environments and the avoidance of computer crime through the application of controls and ethical behavior. Studies the techniques used in auditing computerized accounting information systems including test data, general audit software and automated work paper software. Real world cases are assigned to enhance applications of the covered topics. Prerequisite: ACCT 261. 3 sem. hrs. 3 crs.
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3.00 Credits
Explains the generally accepted auditing standards and procedures employed by CPAs in their independent audits of corporate financial statements; the nature, importance, and use of internal controls; techniques and procedures used to gather audit evidence; computer auditing techniques; form, content, and meaning of the independent auditor’s report in published financial statements; assurance services; the AICPA Code of Professional Conduct and the legal liabilities of CPAs. Integrated audit cases are used to help students apply auditing concepts. An oral presentation is required. Prerequisites: ACCT 410 and ECON/ MATH 122. 3 sem. hrs. 3 crs.
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3.00 Credits
Bridges the gap between academic courses and the accounting specific parts of the CPA professional examination by providing in-depth review of highly tested material; updating students on recent developments and important changes; and developing approaches to answering multiple choice, other objective format, essay, and (long) computational questions under simulated professional examination conditions. Prerequisites: ACCT250; ACCT330. Corequisite: ACCT320. 3 sem. hrs. 3 crs.
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3.00 Credits
This course will emphasize the use and analysis of accounting data to provide meaningful information to various levels of management as well as to groups outside the organization. Techniques for using written and oral communications to effectively present accounting-based information will be discussed, using contractual and interpersonal negotiations as a primary example. Prerequisites: ACCT 250; ECON/ MATH 122; MGMT 225. 3 sem. hrs. 3 crs.
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3.00 Credits
Approaches International Accounting Standards (IAS) and Generally Accepted Accounting Principles (GAAP) prepared financial statements from a user perspective. Discusses the concepts necessary to interpret domestic and international corporate financial statements. Analytic techniques and valuation models are used to assess profitability, cash flows, and quality of earnings. A comprehensive real-world financial statement analysis project helps students to apply learned techniques. Prerequisite: ACCT 330 or its equivalent and FINC 321 or its equivalent. 3 sem. hrs. 3 crs.
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3.00 Credits
Based on contemporary issues in auditing, comprehensive factual scenarios are used to discuss the Professional Roles of Independent Auditors. Topics examined include: internal control issues, use of analytical procedures and audit planning, auditing high risk accounts, large scale earnings manipulations schemes, coping with complex or unique client transactions, ethics, auditor independence and legal liability issues. Requires students to address actual situations that auditing practitioners have coped with in the past. Extensive research, group projects, oral presentations, and an audit risk analysis project are required. Prerequisite: ACCT 420 or its equivalent. 3 sem. hrs. 3 crs.
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3.00 Credits
This capstone course provides students with a solid foundation in accounting theory and research to enable them to function more effectively in their employment situations, make meaningful contributions to the accounting profession, and meet the challenges of lifelong learning. The course begins with an in-depth study of accounting theory, moves on to the instruction of accounting research sources and methodologies including the Financial Accounting Research System (FARS), and applies both theory and structure to a variety of current applications in financial reporting. Application of appropriate research tools and methodologies aide in the completion of written case assignments and a research paper. Prerequisite: ACCT 330 or its equivalent. 3 sem. hrs. 3 crs.
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3.00 Credits
Provides the students with a working knowledge of advanced business entity taxation. Students will be able to apply sophisticated tax principles in employment situations as well as communicate this information to their clients and the public. The Internal Revenue Code and Tax Regulations are applied to a research project involving current tax matters. Utilizes research tools to apply critical thinking skills used to discuss and interpret tax issues. Provide a working knowledge of international and entity tax issues along with the termination issues facing businesses. State compliance issues such as multi-state taxation and sales and use taxes will be covered as well as succession planning and exempt entity taxation. Prerequisite: ACCT 341 or its equivalent. 3 sem. hrs. 3 crs.
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