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ACCT 425: Data Analytics for Accounting
3.00 Credits
Commonwealth University of Pennsylvania
Provides concepts of data analytics and practical experience with data analytics tools and techniques. The course stresses translating accounting and business data into actionable proposals that can be competently presented to managers and data scientists. The focus is not on algorithms or statistics, but on core concepts.
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ACCT 425 - Data Analytics for Accounting
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ACCT 426: Advanced Fraud Examination
3.00 Credits
Commonwealth University of Pennsylvania
Builds on concepts developed in Introduction to Fraud Examination by exploring fraud prevention and detection techniques. The course will also provide in-depth coverage of the types of fraud as defined by the Association of Certified Fraud Examiners including misappropriation of assets, corruption, and fraudulent financial reporting.
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ACCT 426 - Advanced Fraud Examination
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ACCT 431: Topics in Financial Reporting
3.00 Credits
Commonwealth University of Pennsylvania
Topics in Financial Accounting focuses on the accounting and reporting for partnerships, foreign currency transactions, restatement of financial statements of foreign subsidiaries from foreign currency units to U.S. dollars, and accounting and reporting for governmental and non-profit organizations. It also covers segment reporting, interim reporting, derivative financial statements, and SEC reporting requirements. Three hours lecture per week.
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ACCT 431 - Topics in Financial Reporting
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ACCT 436: Fraud Investigation
3.00 Credits
Commonwealth University of Pennsylvania
Builds on concepts developed in Introduction to Fraud Examination by providing in-depth coverage of techniques used to investigate fraud.
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ACCT 436 - Fraud Investigation
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ACCT 442: Audit Theory & Procedures
4.00 Credits
Commonwealth University of Pennsylvania
Provides a rigorous introduction to concepts and techniques used by CPA firms to perform financial statement audits. Includes professional and ethical standards, legal liabilities, audit objectives, planning, risk assessment, evaluation of internal control, selection and use of audit procedures, audit reports, and work paper preparation and techniques to support the audit report. Four hours lecture per week.
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ACCT 442 - Audit Theory & Procedures
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ACCT 451: International Accounting
3.00 Credits
Commonwealth University of Pennsylvania
Provides theoretical and practical applications of accounting investigated from an international perspective, addresses the different accounting principles and practices that exist among countries, and examines the influences of economic, political, legal, and cultural environments on those differences.
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ACCT 451 - International Accounting
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ACCT 456: Forensics & Fraud
3.00 Credits
Commonwealth University of Pennsylvania
This course covers obtaining and analyzing data for fraud in a manner that sustains burden of proof or other challenges from third parties. Uses computer assisted tools and analytics to identify anomalies that could be indicative of fraud.
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ACCT 456 - Forensics & Fraud
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ACCT 498: Internship in Accounting
1.00 - 6.00 Credits
Commonwealth University of Pennsylvania
Provides work experiences in the accounting profession.
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ACCT 498 - Internship in Accounting
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ACCT 500: MAcc Assessment
0.00 Credits
Commonwealth University of Pennsylvania
Facilitates participation in outcomes assessment activities for program improvement and AACSB accreditation purposes. This course is required for all MAcc students.
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ACCT 500 - MAcc Assessment
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ACCT 501: Financial Accounting
3.00 Credits
Commonwealth University of Pennsylvania
Investigates selected financial reporting topics and issues. Selected topics include: Cash, receivables, inventories, property, plant and equipment, intangibles, payables, employee benefits, non-current liabilities, leases and contingencies, and equity.
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ACCT 501 - Financial Accounting
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