Accounting (ACCT)

ACCT 2103 Fundamentals of Financial Accounting
An introduction to financial accounting including developing, analyzing, and interpreting financial statements.

ACCT 2203 Fundamentals of Managerial Accounting
An introduction to management accounting and organizational performance measurements such as basic costing and capital budgeting.

ACCT 3113 Intermediate Accounting I
Financial accounting theory and methodology including the conceptual framework of generally accepted accounting principles. Basic coverage of financial statement structure and detailed coverage of assets.

ACCT 3213 Intermediate Accounting II
Continuation of Intermediate Accounting II. Liabilities, equity, pensions, leases, revenue recognition, earnings per share, disclosure, and other select financial accounting theory and methodology topics.

ACCT 3313 Individual Income Tax
An introduction to basic income tax law and accounting requirements as they relate to individuals and sole proprietors. This would include income and deduction issues, filing requirements, and research.

ACCT 3323 Business Entity Taxation
A continuation in the study of income tax law with an emphasis on business entities. The major topics consist of income tax requirements for corporations, partnerships, and limited liability companies. The course also covers tax research and a basic introduction to unified estate and gift statutes.

ACCT 3343 Computer-Aided Fraud Examination
The use of spreadsheets, databases and fraud analysis software IDEA to detect and analyze fraud using information generated by computerized accounting systems. This course will teach students the concepts of fraud examination, fraud detection and analysis using Excel, Access and IDEA software and interpret the findings from an auditor’s viewpoint.

ACCT 3413 Forensic Accounting
Forensic accounting covers the basic concepts related to business and accounting financial fraud including its origin, prevention and detection. Investigative techniques are used to study financial statement misrepresentation, financial corruption, and asset misappropriation. Computer forensic methods are used to study the scope of these financial crimes. escriptions

ACCT 3513 Cost Accounting
Cost management theory and practices: product costing, organizational planning and control, performance measurement, cost-volume-profit analysis, and managerial decision-making.

ACCT 3613 Advanced Managerial Accounting
Managerial cost control, capital budgeting, organizational performance, joint and process costing, cost analysis techniques, cost management practices.

ACCT 3713 Governmental Accounting
Accounting and financial reporting standards for governmental and not-for-profit organizations including fund accounting for state and local governments.

ACCT 3813 Spreadsheet Mastery for Accounting and
Finance This course provides students with a comprehensive understanding of accounting spreadsheets, focusing on their practical application in financial management, reporting, and analysis. Through a hands-on approach, students will learn how to effectively use spreadsheet software, such as Microsoft Excel or Google Sheets, to organize, analyze, and interpret financial data.

ACCT 4113 Advanced Financial Accounting
Consolidated statements, segments, interim reporting, bankruptcy and reorganization, translation of foreign currency.

ACCT 4223 Financial Analysis and Control
This course examines the processes and methods of financial analysis and control. The course emphasizes the objectives of different users of financial statements and describes analytical tools and techniques to meet those objectives. Analytical methods range from the computation of ratio and cash flow measures to forecasting earnings for equity valuation. Topics include cash flow analysis, profitability analysis, short-term and long-term forecasting analysis, credit analysis, and equity analysis and valuation.

ACCT 4243 Accounting Research
Research is an integral part of the financial, tax, and auditing fields of accounting. This course will introduce students to research methods and resources, including methods of communicating research findings.

ACCT 4513 Data Analytics
Data Analytics covers the basic concepts for analysis of data, with emphasis on Accounting and Finance applications. Major topics studied are data availability, data privacy, data ethics, and overall data management. Data analysis procedures examined are descriptive analysis with basic statistics, regression analysis, hypothesis testing, probability analysis, forecasting, and optimization.

ACCT 4613 Forensic Accounting and Internal
Auditing Two major issues for corporate accountants of their auditors are forensic accounting and internal auditing. This course provides a survey of the major subject matters to enhance the student’s knowledge of the problems and practices used within corporations.

ACCT 4713 Accounting Information Systems
An introduction to AIS design methodology including accounting information flow, the transaction cycles, internal control, and auditing. The course focuses on automated information systems.

ACCT 4813 Auditing
Principles and procedures followed by a certified public accountant to render an opinion concerning fairness of audited financial statements.

ACCT 4913 Accounting Theory
Theory of accounting, how it has developed, and relationship of accounting theory to accounting and buiness practice.

ACCT 4950 Accounting Internship
Supervised professional-level accounting assignment with a business firm, government agency, or non-profit organization. Faculty consent required.

ACCT 4960 Directed Reading
Individualized literature study selected in consultation with the professor.

ACCT 4970 Special Studies
Individualized project selected in consultation with professor.

ACCT 4980 Seminar
Small group study of topic announced by department.

ACCT 4990 Research
Independent investigation designed in consultation with the professor.

ACCT 5233 Accounting for Managers
The primary emphasis of this course is on management’s use of accounting information to manage the resources of a complex organization. The course focuses on three major areas: fundamentals of cost systems; managerial decision- making; and managerial planning and performance evaluation.

ACCT 5243 Accounting Controls for Managers
The chief executive officer for any business has the ultimate responsibility for creating, maintaining and developing an effective and efficient system of internal control. This course is designed to give managers an information edge in their job and in meeting regulatory requirements such as the Sarbanes Oxley Act. Building on expertise in finance, strategy, operations, management, information technology, financial statement analysis and/or managerial accounting, this course should provide a manager with useful knowledge to establish or improve general and accounting procedures. The course will include the use of the case method and other learning techniques.

ACCT 5253 Auditing for Managers
This course approaches auditing as a management decision-making process that affects the performance, quality, and legal compliance of the business being audited as a whole. It is designed to provide a framework for analyzing contemporary auditing and assurance issues in the new rapidly globalizing and changing knowledge economy.

ACCT 5263 Forensic Accounting for Managers
Using the case study approach, students will examine a variety of cases of corporate fraud involving asset misappropriation and corruption. Students will also be required to prepare several cases involving corporate fraud. Students will be encouraged to be inquisitive and think creatively as they examine instances of fraudulent behavior which they may encounter in their professional careers.

ACCT 5273 Accounting and Taxation Research
This course covers how to identify accounting, tax, and business research issues, locate authoritative guidance, and communicate the research results.

ACCT 5283 Financial Statement Analysis
Graduate financial accounting course focusing on the analysis of financial statements, including asset and liability valuation, income recognition and cash flows. Topics include the analysis of financing, investing and operating activities, profitability and risk analysis, earnings quality and forecasting.

ACCT 7503 Accounting and Performance Analysis
This course is designed to equip students with a comprehensive understanding of accounting practices and performance analysis techniques critical for strategic decision-making in contemporary business environments. The course explores both theoretical and practical aspects of accounting focusing on how financial information can be utilized to assess organizational performance and guide managerial decisions.