Accounting (ACC)
ACC 1150. Fundamentals of Business Math. (3 Credits)
Prerequisite(s): MAT 0950 or equivalent
Designed for the business student as a review of mathematical principles, techniques, computations, and their applications to business problems. Topics include: checking accounts and bank reconciliations, percents, solving for the "unknown," discounts, markups and markdowns, payroll, simple interest, discounting notes, present and future value, depreciation, inventory, taxes, insurance, stocks and bonds, annuities, sinking funds, and calculator procedures.
Lab access fee of $13 applies.
Canvas Course Mats $85/McGraw applies
Designed for the business student as a review of mathematical principles, techniques, computations, and their applications to business problems. Topics include: checking accounts and bank reconciliations, percents, solving for the "unknown," discounts, markups and markdowns, payroll, simple interest, discounting notes, present and future value, depreciation, inventory, taxes, insurance, stocks and bonds, annuities, sinking funds, and calculator procedures.
Lab access fee of $13 applies.
Canvas Course Mats $85/McGraw applies
ACC 1750. Applied Accounting. (4 Credits)
Prerequisite(s): Appropriate placement scores or (ENGH 1005 or ENGL 1010 with a grade of C- or higher)
Designed for non-accounting majors in Executive Assistant and Paralegal. Provides comprehensive coverage of the accounting cycle for services and merchandising organizations. Topics include: Journalizing, posting, financial statements, closing, accounting systems, internal control, accounts receivable, accounts payable, inventory control, and payroll. Taught in a computer environment.
Lab access fee of $13 for computers applies.
Designed for non-accounting majors in Executive Assistant and Paralegal. Provides comprehensive coverage of the accounting cycle for services and merchandising organizations. Topics include: Journalizing, posting, financial statements, closing, accounting systems, internal control, accounts receivable, accounts payable, inventory control, and payroll. Taught in a computer environment.
Lab access fee of $13 for computers applies.
ACC 2110. Principles of Accounting I. (3 Credits)
Prerequisite(s): ENGL 1010 or ENGH 1005 and MAT 1010 or higher recommended
Teaches basic accounting methods and tools for business decision making. Incorporates financial and managerial accounting to provide basic understanding of generally accepted accounting principles (GAAP). Applies analytical tools to assess profitability, relevant costs, and investment decisions.
Canvas Course Mats of $115/McGraw applies.
Teaches basic accounting methods and tools for business decision making. Incorporates financial and managerial accounting to provide basic understanding of generally accepted accounting principles (GAAP). Applies analytical tools to assess profitability, relevant costs, and investment decisions.
Canvas Course Mats of $115/McGraw applies.
ACC 2120. Principles of Accounting II. (3 Credits)
Prerequisite(s): ACC 2110
Teaches technical accounting concepts from both financial and managerial accounting. Includes generally accepted accounting principles (GAAP) to support understanding of the accounting cycle and financial statements. Includes managerial accounting topics such as costing methods, budget preparation, and performance evaluation tools.
Canvas Course Mats of $115/McGraw applies.
Teaches technical accounting concepts from both financial and managerial accounting. Includes generally accepted accounting principles (GAAP) to support understanding of the accounting cycle and financial statements. Includes managerial accounting topics such as costing methods, budget preparation, and performance evaluation tools.
Canvas Course Mats of $115/McGraw applies.
ACC 2125. Introduction to the Accounting Profession. (1 Credit)
Teaches topics related to the accounting profession, including career options in accounting, certifications in accounting (CPA, CMA, CIA, CFE, etc.), ethics in the profession, current issues in accounting, professional standards, and professionalism skills. Discusses the educational requirements for the accounting undergraduate and graduate degrees.
ACC 2250. Small Business Accounting. (3 Credits)
Prerequisite(s): ACC 2110
Pre- or Corequisite(s): ACC 2120
Addresses accounting issues from the perspective of a small business owner. Includes choice of business entity, payroll preparation, internal control systems, and the basic application of applicable income and sales taxes. Teaches accounting software to classify, record, summarize, and report transactions and to generate financial statements. Course fee of $50 for testing services applies.
Pre- or Corequisite(s): ACC 2120
Addresses accounting issues from the perspective of a small business owner. Includes choice of business entity, payroll preparation, internal control systems, and the basic application of applicable income and sales taxes. Teaches accounting software to classify, record, summarize, and report transactions and to generate financial statements. Course fee of $50 for testing services applies.
ACC 2500. Data Analytics in Accounting. (3 Credits)
Prerequisite(s): ACC 2110 and MGMT 2400
Pre- or Corequisite(s): ACC 2120
Introduces data analytics and data visualization tools and techniques in accounting. Provides hands-on experience in analyzing accounting data, creating visuals, and interpreting results using various data analytics and visualization software.
Canvas Course Mats of $85/McGraw applies.
Pre- or Corequisite(s): ACC 2120
Introduces data analytics and data visualization tools and techniques in accounting. Provides hands-on experience in analyzing accounting data, creating visuals, and interpreting results using various data analytics and visualization software.
Canvas Course Mats of $85/McGraw applies.
ACC 2600. Business Law and Ethics. (3 Credits)
Prerequisite(s): ENGL 1010 recommended
Examines legal and ethical issues needed to make sound business decisions. Provides an overview of the legal system, constitutional law, ethical decision-making frameworks, business entities, contract law, business crimes and torts, compliance and regulatory issues, agency law, and bankruptcy law.
Examines legal and ethical issues needed to make sound business decisions. Provides an overview of the legal system, constitutional law, ethical decision-making frameworks, business entities, contract law, business crimes and torts, compliance and regulatory issues, agency law, and bankruptcy law.
ACC 281R. Cooperative Work Experience. (2-8 Credits)
Prerequisite(s): Approval of School of Business Career and Corporate Manager
Designed for accounting majors to provide on-the-job work experience that will utilize the student's skills and abilities in the field of accounting. Requires a portfolio of acquired work experience and enhanced skills. Includes student, employer, and coordinator evaluations; on-site coordinator visits; written assignments; and oral presentations. Provides experience in formulating and completing individualized work experience objectives. A maximum of 3 credits may apply toward graduation. May be graded credit/no credit.
Designed for accounting majors to provide on-the-job work experience that will utilize the student's skills and abilities in the field of accounting. Requires a portfolio of acquired work experience and enhanced skills. Includes student, employer, and coordinator evaluations; on-site coordinator visits; written assignments; and oral presentations. Provides experience in formulating and completing individualized work experience objectives. A maximum of 3 credits may apply toward graduation. May be graded credit/no credit.
ACC 3000. Financial Managerial and Cost Accounting Concepts. (3 Credits)
Prerequisite(s): University Advanced Standing
Provides students in computer science and the technologies with knowledge of financial, managerial, and cost accounting concepts and applications. Prepares students to utilize accounting information in making business decisions.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies.
Provides students in computer science and the technologies with knowledge of financial, managerial, and cost accounting concepts and applications. Prepares students to utilize accounting information in making business decisions.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies.
ACC 3010. Intermediate Accounting I. (3 Credits)
Prerequisite(s): ACC 2110, ACC 2120 with a B- or higher, (MATH 1050, MATH 1055, or MATH 1090) with a C- or higher, and University Advanced Standing
Pre- or Corequisite(s): ACC 2125 and ACC 2500
Reviews and expands on fundamental accounting material learned in beginning classes. Covers an overview of the primary financial statements, revenue recognition, and the accounts on the asset portion of the balance sheet. Introduces the Conceptual Framework and current accounting standards to provide a theoretical foundation upon which practical applications are based.
Lab access fee of $13 applies.
Canvas Course Mats $85/McGraw applies.
Pre- or Corequisite(s): ACC 2125 and ACC 2500
Reviews and expands on fundamental accounting material learned in beginning classes. Covers an overview of the primary financial statements, revenue recognition, and the accounts on the asset portion of the balance sheet. Introduces the Conceptual Framework and current accounting standards to provide a theoretical foundation upon which practical applications are based.
Lab access fee of $13 applies.
Canvas Course Mats $85/McGraw applies.
ACC 3020. Intermediate Accounting II. (3 Credits)
Prerequisite(s): ACC 3010, MKTG 220G, and University Advanced Standing
Pre- or Corequisite(s): ACC 3300
Addresses debt and equity financing, investments in debt and equity securities, leases, deferred income taxes, employee compensation (payroll and pensions), earnings per share, accounting changes, and error corrections.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies.
Pre- or Corequisite(s): ACC 3300
Addresses debt and equity financing, investments in debt and equity securities, leases, deferred income taxes, employee compensation (payroll and pensions), earnings per share, accounting changes, and error corrections.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies.
ACC 3030. Intermediate Accounting for Non-Accounting Majors. (3 Credits)
Prerequisite(s): ACC 2110, ACC 2120, and University Advanced Standing
An intermediate accounting course for non-accounting majors with emphasis on interpretation and use of general-purpose financial statements and the related disclosure notes. Addresses understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Analyzes common and significant accounts/transactions, especially those relating to the liability and equity sections of the financial statements.
Canvas Course Mats $73/Wiley applies.
An intermediate accounting course for non-accounting majors with emphasis on interpretation and use of general-purpose financial statements and the related disclosure notes. Addresses understanding interrelationships among the various financial statements and analyzing the effects of transactions on the financial statements. Analyzes common and significant accounts/transactions, especially those relating to the liability and equity sections of the financial statements.
Canvas Course Mats $73/Wiley applies.
ACC 3120. Internal Auditing. (3 Credits)
Prerequisite(s): (ENGL 1010 or ENGH 1005), (MATH 1050 or MATH 1055 or MATH 1090 or higher), junior standing, minimum cumulative GPA of 3.0, and University Advanced Standing
Introduces students to the theories of governance, risk, and control concepts; internal auditing standards; audit techniques; and reporting practices. Applicable across disciplines.
Introduces students to the theories of governance, risk, and control concepts; internal auditing standards; audit techniques; and reporting practices. Applicable across disciplines.
ACC 312G. International Internal Auditing GI. (3 Credits)
ACC 3300. Cost Management. (3 Credits)
Prerequisite(s): ACC 2110, ACC 2120 and University Advanced Standing
Provides a strategic approach to cost management and the development and use of relevant information for management decision making. Builds a foundation by discussing the various concepts of cost, cost behavior, and cost estimation techniques. Addresses costing of products and other cost objects using job order and process costing, activity-based costing, and cost allocation. Introduces management control topics of budgeting and performance evaluation through variance analysis. Concludes with current topics in cost management.
Lab access fee of $13 for computers applies.
Provides a strategic approach to cost management and the development and use of relevant information for management decision making. Builds a foundation by discussing the various concepts of cost, cost behavior, and cost estimation techniques. Addresses costing of products and other cost objects using job order and process costing, activity-based costing, and cost allocation. Introduces management control topics of budgeting and performance evaluation through variance analysis. Concludes with current topics in cost management.
Lab access fee of $13 for computers applies.
ACC 3400. Fundamentals of Taxation. (3 Credits)
Prerequisite(s): ACC 2110, ACC 2120, and University Advanced Standing
Studies the federal taxation of individuals, corporations, and partnerships/LLCs. Covers the accounting theory and practices of federal income taxation based on a study of the laws, regulations, and income tax decisions.
Lab access fee of $13 for computers applies.
Canvas Course Mats $116/Pearson applies.
Studies the federal taxation of individuals, corporations, and partnerships/LLCs. Covers the accounting theory and practices of federal income taxation based on a study of the laws, regulations, and income tax decisions.
Lab access fee of $13 for computers applies.
Canvas Course Mats $116/Pearson applies.
ACC 3510. Accounting Information Systems. (3 Credits)
ACC 4030. Governmental and Not For Profit Accounting. (3 Credits)
Prerequisite(s): ACC 3010 or ACC 3030, University Advanced Standing
Covers areas of governmental and not-for-profit accounting and reporting. Includes fund accounting, the budgetary process, governmental financial reporting, not-for-profit organizations, health care organizations, colleges and universities, and public sector auditing.
Lab access fee of $13 for computers applies.
Covers areas of governmental and not-for-profit accounting and reporting. Includes fund accounting, the budgetary process, governmental financial reporting, not-for-profit organizations, health care organizations, colleges and universities, and public sector auditing.
Lab access fee of $13 for computers applies.
ACC 4050. Financial Statement Analysis. (3 Credits)
Prerequisite(s): (ACC 3010 or ACC 3030) and University Advanced Standing
Teaches financial statement analysis techniques and practices, such as financial metrics, footnote disclosures, and business profitability. Informs decision making based on practical analysis of financial statement information.
Canvas Course Mats $131/VitalSource applies.
Teaches financial statement analysis techniques and practices, such as financial metrics, footnote disclosures, and business profitability. Informs decision making based on practical analysis of financial statement information.
Canvas Course Mats $131/VitalSource applies.
ACC 4110. Auditing. (3 Credits)
Prerequisite(s): ACC 3010 and University Advanced Standing
Pre- or Corequisite(s): ACC 3510
Provides an introduction to independent audits of financial statements in accordance with generally accepted auditing standards, the environment in which audits are performed, and professional ethics. Includes basic audit concepts and procedures related to planning, testing internal controls, investigating reported financial results of business process cycles, and required auditor communications.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies
Pre- or Corequisite(s): ACC 3510
Provides an introduction to independent audits of financial statements in accordance with generally accepted auditing standards, the environment in which audits are performed, and professional ethics. Includes basic audit concepts and procedures related to planning, testing internal controls, investigating reported financial results of business process cycles, and required auditor communications.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/McGraw applies
ACC 4140. Advanced Internal Auditing. (3 Credits)
Prerequisite(s): Matriculation into the BS Accounting degree program, and University Advanced Standing or Instructor Approval.
Covers advanced topics in the theories of governance, risk, and control concepts; internal auditing standards; and audit techniques.
Covers advanced topics in the theories of governance, risk, and control concepts; internal auditing standards; and audit techniques.
ACC 4310. Advanced Management Accounting. (3 Credits)
Prerequisite(s): ACC 3300, University Advanced Standing
Studies and applies advanced topics in Cost Management such as value chain analysis, activity-based management, and other current topics and issues in management accounting. Teaches the principles of management control including strategic planning, budgeting, performance measurement. Includes active class discussion, case analysis, and student presentations.
Studies and applies advanced topics in Cost Management such as value chain analysis, activity-based management, and other current topics and issues in management accounting. Teaches the principles of management control including strategic planning, budgeting, performance measurement. Includes active class discussion, case analysis, and student presentations.
ACC 4400. Advanced Fundamentals of Taxation. (3 Credits)
Prerequisite(s): ACC 3400, University Advanced Standing
Provides an introduction and understanding of the construct and application of the federal tax laws. Studies the federal taxation of corporations, partnerships/LLCs, estates and trusts, gifts, and exempt entities based on the laws, regulations, and associated tax decisions. Covers the professional rules, regulations, and ethical considerations imposed on tax professionals.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/Cengage applies.
Provides an introduction and understanding of the construct and application of the federal tax laws. Studies the federal taxation of corporations, partnerships/LLCs, estates and trusts, gifts, and exempt entities based on the laws, regulations, and associated tax decisions. Covers the professional rules, regulations, and ethical considerations imposed on tax professionals.
Lab access fee of $13 for computers applies.
Canvas Course Mats $85/Cengage applies.
ACC 4410. Tax Research. (3 Credits)
Prerequisite(s): ACC 3010, ACC 3400, Matriculation into the BS Accounting degree program, and University Advanced Standing
Studies theory and practice of tax research as it applies to federal income taxation laws, rules and regulations. Applies ethical considerations and standards to tax practice. Emphasizes computerized tax research techniques which will be explored through cases dealing with administrative aspects of the IRS, court cases, client communications and a wide variety of tax topics.
Studies theory and practice of tax research as it applies to federal income taxation laws, rules and regulations. Applies ethical considerations and standards to tax practice. Emphasizes computerized tax research techniques which will be explored through cases dealing with administrative aspects of the IRS, court cases, client communications and a wide variety of tax topics.
ACC 4510. Artificial Intelligence and Data Analytics in Accounting. (3 Credits)
Prerequisite(s): ACC 3510 and University Advanced Standing
Applies relational database knowledge to accounting datasets in an ERP environment. Uses technology to document, improve, and automate accounting processes.
Lab access fee of $13 for computers applies.
Applies relational database knowledge to accounting datasets in an ERP environment. Uses technology to document, improve, and automate accounting processes.
Lab access fee of $13 for computers applies.
ACC 470R. Current Topics in Accounting. (1-3 Credits)
Prerequisite(s): ACC 3010, Matriculation into the Woodbury School of Business, and University Advanced Standing
Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in Accounting. Topics vary from semester to semester. Repeatable for a maximum of 3 credits toward graduation.
Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in Accounting. Topics vary from semester to semester. Repeatable for a maximum of 3 credits toward graduation.
ACC 481R. Internship. (2-8 Credits)
Prerequisite(s): ACC 3010, Matriculation into the Woodbury School of Business, Approval of Accounting Department Internship Coordinator and University Advanced Standing
Provides accounting majors a transition from school to work where learned theory is applied to actual practice through meaningful on-the-job paid experience commensurate with upper-division classroom instruction. Includes student, employer, and coordinator evaluations, on-site work visits, written assignments, and oral presentations. May be repeated for a maximum of 6 credits toward graduation. May be graded credit/no credit.
Provides accounting majors a transition from school to work where learned theory is applied to actual practice through meaningful on-the-job paid experience commensurate with upper-division classroom instruction. Includes student, employer, and coordinator evaluations, on-site work visits, written assignments, and oral presentations. May be repeated for a maximum of 6 credits toward graduation. May be graded credit/no credit.
ACC 490R. Accounting Seminar. (1-3 Credits)
Prerequisite(s): Matriculation into the BS Accounting degree program, Department Chair Approval, and University Advanced Standing
Designed to provide short courses, workshops, and special programs on accounting-related topics. May be repeated for a maximum of 3 credits toward graduation.
Designed to provide short courses, workshops, and special programs on accounting-related topics. May be repeated for a maximum of 3 credits toward graduation.
ACC 491R. Independent Study. (1-4 Credits)
Prerequisite(s): Department Chair approval and University Advanced Standing
For bachelor's degree students and other interested persons. Offers independent study as directed in reading, individual projects, etc., at the discretion and approval of the department chairperson. Repeatable for a maximum of 3 credits toward graduation.
For bachelor's degree students and other interested persons. Offers independent study as directed in reading, individual projects, etc., at the discretion and approval of the department chairperson. Repeatable for a maximum of 3 credits toward graduation.
ACC 5020. Advanced Financial Accounting. (3 Credits)
Prerequisite(s): ACC 3020, Matriculation into the BS Accounting degree program, and University Advanced Standing
Presents accounting concepts and methods for business combinations, foreign currency transactions, foreign statement translation, and partnerships.
Canvas Course Mats $85/McGraw applies.
Presents accounting concepts and methods for business combinations, foreign currency transactions, foreign statement translation, and partnerships.
Canvas Course Mats $85/McGraw applies.
ACC 5130. Case Studies in Internal Auditing. (3 Credits)
Prerequisite(s): ACC 312G
Teaches student to design policies and procedures for internal audit operations by using risk based audit plans and developing audit plans.
May be delivered hybrid.
Teaches student to design policies and procedures for internal audit operations by using risk based audit plans and developing audit plans.
May be delivered hybrid.
ACC 5140. Fraud Examination. (3 Credits)
Prerequisite(s): ACC 3010 and University Advanced Standing
Examines the seriousness of fraud and its impact on business and society. Includes forensic accounting and fraud prevention, detection, and resolution.
Examines the seriousness of fraud and its impact on business and society. Includes forensic accounting and fraud prevention, detection, and resolution.
ACC 6020. Advanced Financial Accounting Applications. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy program
Presents accounting concepts, methods, and applications for business combinations, foreign currency transactions, foreign statement translation, and partnerships.
Canvas Course Mats $85/McGraw applies.
Presents accounting concepts, methods, and applications for business combinations, foreign currency transactions, foreign statement translation, and partnerships.
Canvas Course Mats $85/McGraw applies.
ACC 6030. Financial Accounting and Reporting. (3 Credits)
Prerequisite(s): Acceptance into the Master of Accountancy program
Focuses on understanding the nature and financial reporting aspects of complex business transactions such as corporate acquisitions, mergers, and other strategic alliances. Includes accounting for business combinations and the various reporting requirements leading to consolidated financial statements.
Focuses on understanding the nature and financial reporting aspects of complex business transactions such as corporate acquisitions, mergers, and other strategic alliances. Includes accounting for business combinations and the various reporting requirements leading to consolidated financial statements.
ACC 6060. Professionalism and Leadership. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy program
Enhances the ability to interact and communicate with others in the professional world. Builds skill development in oral and written communication, interviewing, networking, and leadership. Explores and enhances emotional intelligence.
Canvas Course Mats $49/BlueEQ applies.
Enhances the ability to interact and communicate with others in the professional world. Builds skill development in oral and written communication, interviewing, networking, and leadership. Explores and enhances emotional intelligence.
Canvas Course Mats $49/BlueEQ applies.
ACC 6130. Case Studies in Auditing. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program
Teaches policies and procedures for internal audit operations by creating risk based audit plans, developing audit objectives, and evaluating audit results.
Teaches policies and procedures for internal audit operations by creating risk based audit plans, developing audit objectives, and evaluating audit results.
ACC 6140. Fraud Examination and Forensic Accounting. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or the Master of Business Administration Program
Evaluates the seriousness of fraud and its impact on individuals, businesses and society. Formulates fraud prevention, detection, and resolution methods using cases.
Evaluates the seriousness of fraud and its impact on individuals, businesses and society. Formulates fraud prevention, detection, and resolution methods using cases.
ACC 6150. Information Systems Auditing. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.
Provides projects covering information systems audit and its impact on the financial statement audit. Covers information security, social engineering, and fraud data mining as they relate to accounting information systems and the associated data.
Provides projects covering information systems audit and its impact on the financial statement audit. Covers information security, social engineering, and fraud data mining as they relate to accounting information systems and the associated data.
ACC 6250. Financial Reporting and Analysis. (3 Credits)
Prerequisite(s): Acceptance to the MBA program
Discusses financial reporting requirements and choices that impact the evaluation of firm performance and strategy. Examines the role of management and corporate governance in financial reporting. Teaches skills for analyzing financial reports, disclosures, and management communication of financial performance. Focuses on financial reports prepared for external stakeholders to a firm.
Discusses financial reporting requirements and choices that impact the evaluation of firm performance and strategy. Examines the role of management and corporate governance in financial reporting. Teaches skills for analyzing financial reports, disclosures, and management communication of financial performance. Focuses on financial reports prepared for external stakeholders to a firm.
ACC 6300. Advanced Data Analytics in Accounting. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Covers advanced data analytics, data visualization, and statistical analysis skills and techniques in accounting. Provides an applied approach to financial data analytics, cost accounting, audit analytical procedures, and financial statement analysis. Develops data analysis skills using a variety of software packages.
Canvas Course Mats $85/McGraw applies.
Covers advanced data analytics, data visualization, and statistical analysis skills and techniques in accounting. Provides an applied approach to financial data analytics, cost accounting, audit analytical procedures, and financial statement analysis. Develops data analysis skills using a variety of software packages.
Canvas Course Mats $85/McGraw applies.
ACC 6350. Management Control Systems. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.
Evaluates the design of management control systems through case studies to enable the successful implementation of accounting strategies in a variety of for-profit entities. Emphasizes the development of the students' analytical and decision-making skills.
Canvas Course Mats $134/Pearson applies
Evaluates the design of management control systems through case studies to enable the successful implementation of accounting strategies in a variety of for-profit entities. Emphasizes the development of the students' analytical and decision-making skills.
Canvas Course Mats $134/Pearson applies
ACC 6400. Taxation of Business Entities. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Studies the federal taxation of corporations, partnerships/LLCs, estates and trusts, gifts, and exempt entities based on the laws, regulations, and associated tax decisions. Covers the professional rules, regulations, and ethical considerations imposed on tax professionals. Canvas Course Mats $85/McGraw applies.
Studies the federal taxation of corporations, partnerships/LLCs, estates and trusts, gifts, and exempt entities based on the laws, regulations, and associated tax decisions. Covers the professional rules, regulations, and ethical considerations imposed on tax professionals. Canvas Course Mats $85/McGraw applies.
ACC 6410. Tax Research and Procedure. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Provides the necessary skills to thoroughly research and analyze a tax problem, as well as to report research analysis and conclusions accurately. Explores computerized tax research methods and the organization of the IRS including the procedural aspects of tax compliance and practice, tax related penalties, professional responsibility and tax ethics.
Provides the necessary skills to thoroughly research and analyze a tax problem, as well as to report research analysis and conclusions accurately. Explores computerized tax research methods and the organization of the IRS including the procedural aspects of tax compliance and practice, tax related penalties, professional responsibility and tax ethics.
ACC 6420. Principles of Corporate Tax. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Covers accounting theory and practices of the federal income taxation laws, rules and regulations relating to the formation and operation of corporations and S corporations, and their effects upon the corporation's shareholders.
Canvas Course Mats $85/Cengage applies.
Covers accounting theory and practices of the federal income taxation laws, rules and regulations relating to the formation and operation of corporations and S corporations, and their effects upon the corporation's shareholders.
Canvas Course Mats $85/Cengage applies.
ACC 6430. Advanced Corporate Tax. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program
Assesses the appropriate federal income tax for a corporation based on relevant accounting and business data. Analyzes the tax implications related to the form of entity and the location of the entity.
Assesses the appropriate federal income tax for a corporation based on relevant accounting and business data. Analyzes the tax implications related to the form of entity and the location of the entity.
ACC 6440. Partnership Tax. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Examines accounting theory and practices of the federal income taxation laws, rules and regulations relating to the formation and operation of partnerships, and their effects upon partners.
Examines accounting theory and practices of the federal income taxation laws, rules and regulations relating to the formation and operation of partnerships, and their effects upon partners.
ACC 6450. Advanced Taxation of Business Entities. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy program and ACC 6400
Examines accounting theory and practices of federal income taxation relating to the formation and operation of partnerships and corporations and the tax impact on their owners. Analyzes the tax implications related to the form of entity and the location of the entity.
Examines accounting theory and practices of federal income taxation relating to the formation and operation of partnerships and corporations and the tax impact on their owners. Analyzes the tax implications related to the form of entity and the location of the entity.
ACC 6460. Estate and Gift Tax. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration Program.
Examines the law and theory of federal taxation of estates and gifts based on Federal code, I.R.S. regulations, and digest of official income tax decisions.
Examines the law and theory of federal taxation of estates and gifts based on Federal code, I.R.S. regulations, and digest of official income tax decisions.
ACC 6500. Advanced Accounting Information Systems. (3 Credits)
Prerequisite(s): Acceptance in the MBA program
Develops the background necessary to plan, design and implement an accounting information system.
Develops the background necessary to plan, design and implement an accounting information system.
ACC 6510. Financial Auditing. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Examines current auditing standards for independent audits of financial statements. Explores proposed auditing standards, relevant legislation, and selected contemporary advanced topics in auditing.
Examines current auditing standards for independent audits of financial statements. Explores proposed auditing standards, relevant legislation, and selected contemporary advanced topics in auditing.
ACC 6540. Professional Ethics in Accounting and Auditing. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Covers professional ethics and ethical dilemmas faced by accountants and auditors. Uses case studies to present ethical dilemmas and violations of the AICPA’s Code of Professional Conduct (Code), Generally Accepted Accounting Principles (GAAP),and Generally Accepted Auditing Standards (GAAS). Covers diagnosis of ethical dilemmas and violations of the Code, GAAP, and GAAS. Provides opportunity to work collaboratively to design, prescribe, and communicate effective safeguards and resolutions to ethical dilemmas and Code, GAAP, and GAAS violations.
Covers professional ethics and ethical dilemmas faced by accountants and auditors. Uses case studies to present ethical dilemmas and violations of the AICPA’s Code of Professional Conduct (Code), Generally Accepted Accounting Principles (GAAP),and Generally Accepted Auditing Standards (GAAS). Covers diagnosis of ethical dilemmas and violations of the Code, GAAP, and GAAS. Provides opportunity to work collaboratively to design, prescribe, and communicate effective safeguards and resolutions to ethical dilemmas and Code, GAAP, and GAAS violations.
ACC 6560. Financial Accounting Theory and Research I. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Introduces the theoretical underpinnings of financial accounting and reporting. Provides an applied research approach to reviewing and mastering intermediate-level financial accounting concepts and procedures. Integrates accounting theory and practical research methodology in the resolution of financial reporting problems.
Introduces the theoretical underpinnings of financial accounting and reporting. Provides an applied research approach to reviewing and mastering intermediate-level financial accounting concepts and procedures. Integrates accounting theory and practical research methodology in the resolution of financial reporting problems.
ACC 6580. Financial Accounting Theory and Research II. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Expands on the theoretical underpinnings of financial accounting and reporting. Provides an applied research approach to reviewing and mastering advanced-level financial accounting concepts and procedures. Integrates accounting theory and practical research methodology in the resolution of financial reporting problems.
Expands on the theoretical underpinnings of financial accounting and reporting. Provides an applied research approach to reviewing and mastering advanced-level financial accounting concepts and procedures. Integrates accounting theory and practical research methodology in the resolution of financial reporting problems.
ACC 6600. Business Law for Accountants. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy Program
Examines contemporary issues in business law, with an emphasis in accountancy. Studies secured transactions, negotiable instruments, business associations, investor protection, consumer protection and government regulation in an increasingly global and interconnected business environment.
Examines contemporary issues in business law, with an emphasis in accountancy. Studies secured transactions, negotiable instruments, business associations, investor protection, consumer protection and government regulation in an increasingly global and interconnected business environment.
ACC 6610. Financial Statement Research and Analysis. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy or Master of Business Administration program.
Teaches financial statement research and analysis, improving decision making based on theoretical and practical research of financial statement information.
Teaches financial statement research and analysis, improving decision making based on theoretical and practical research of financial statement information.
ACC 679R. Special Topics in Accounting. (3 Credits)
Prerequisite(s): Admission to Master of Accountancy program
Varies from semester to semester. Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in accounting, taxation, auditing, and accounting information systems. May be repeated for a maximum of 6 credits toward graduation.
Varies from semester to semester. Provides opportunities for students to become exposed to emerging technology and topics of current interest and demand in accounting, taxation, auditing, and accounting information systems. May be repeated for a maximum of 6 credits toward graduation.