Accounting Courses

Accounting Courses

Accounting Courses

 

This course is a continuation of Intermediate Financial Accounting I. Covers selected accounting items with an emphasis on the topics of interest in corporate financial reporting including investments, leases, pensions, deferred taxes, stockholders' equity and earnings per share. Prerequisite: ACCT 5325 or equivalent.

3 Credits
Classroom/Online

Studies the manual and automated records, documents, procedures, and controls used in accounting systems. Course content emphasis is on the use of technology in financial accounting, decision-making, and auditing. Prerequisite: ACCT 5323 or ACCT 6300, or equivalent.

3 Credits
Classroom

Focuses on an audit of financial statements used for external reporting. Focuses on developing skills relevant to effective to written and oral communication in applied business contents. Applications will be drawn from corporate reporting, financial statements and audit opinions. This course counts for one credit hour of communications. Prerequisite: ACCT 5326.

3 Credits
Classroom

Surveys the basic theories and practices of individual, corporate and partnership taxation. Involves hands-on experience in preparing various tax returns and research projects. Offered in Fall & Spring

3 Credits
Classroom

Focuses on the analysis of statements including shareholders’ equity, income, balance sheet, and cash flow. Topics include the analysis of financing and investing activities, profitability, growth, and economic value. Prerequisites: FINA 6305 or ACCT 5325.

3 Credits
Classroom

 Focuses on the development and preparation of an opinion on the audit of financial statements used for external reporting. Topics will continue and further the Auditing course and include preparation of audit work papers, planning, audit risk assessment, gathering of audit evidence, evaluating audit evidence, concluding the audit and preparation of the audit opinion. Focuses on developing skills relevant to effective written and oral communication in applied business contexts. Applications will be drawn from audit cases and analysis. This course counts for one hour of communications. Prerequisite ACCT 5375.

3 Credits
Classroom

Develops a framework for addressing ethically challenging situations in management and synthesizing the individual’s personal values with sound management practice.  The course offers an integration of ethical reasoning, objectivity, independence, and other core values into the development of accounting professionals.  Formerly BUAD 6390.

3 Credits
Classroom

Focuses on cost accounting and control. The course emphasizes cost-volume-profit relationships, standard costs and variance analysis, costing techniques, relevant costs, budgeting and activity-based costing. Prerequisite ACCT 5326.

3 Credits
Classroom

This course is taken in the last semester
and designed to integrate earlier coursework. Under the guidance of the professor, each student completes a series of papers solving complex accounting and reporting issues in financial and managerial accounting, tax and auditing. Research and writing is a fundamental component of the course. Approval is required to enroll. This course is only available in the Fall and Spring trimesters. This course is open only to MS students in Accounting. Prerequisites: ACCT 5326, ACCT 5380 and ACCT 6375.

3 Credits
Classroom