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 $25 applies. Canvas Course Mats $78/McGraw 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 $25 for computers applies.
Teaches concepts and methods underlying preparation of financial statements utilizing generally accepted accounting principles (GAAP). Includes the accounting cycle; income determination for service and merchandising operations; and the reporting of assets, liabilities, and owner's equity for sole proprietorships and corporations. May be delivered online. Lab access fee of $25 for computers applies. Canvas Course Mats $78/McGraw applies.
Focuses on the methods and tools used to generate information for decision making by managers within an organization and integrates decision-making throughout the course. Addresses five primary topics: determining the cost of products, services, and segments of the organization; short-term/long-term role of planning in management; the control function of management. May be delivered hybrid and/or online. Lab access fee of $25 for computers applies. Canvas Course Mats $78/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 $111/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 $111/McGraw applies.
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.
Addresses accounting issues from the perspective of an entrepreneur or 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.
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 $78/McGraw applies.
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.
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.
Provide 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. May be delivered online. Lab access fee of $25 for computers applies.
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 $25 applies. Canvas Course Mats $78/McGraw applies.
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 $25 for computers applies. Canvas Course Mats $78/McGraw 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 $76/Wiley applies.
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 international internal auditing standards; global auditing case studies; theories of governance, risk, and control concepts; audit techniques; and reporting practices. Applicable across disciplines.
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 $25 for computers applies.
Studies federal individual income taxes. Covers the accounting theory and practices of federal individual income taxation based on a study of the laws, regulations, and income tax decisions. Lab access fee of $25 for computers applies. Canvas Course Mats $116/Pearson applies.
Teaches analysis design and implementation of accounting information systems. Emphasizes accounting cycles, internal controls, and computerized environments. Lab access fee of $25 applies. Canvas Course Mats $78/McGraw 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 $25 for computers 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.
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 $25 for computers applies. Canvas Course Mats $78/McGraw applies
Covers advanced topics in the theories of governance, risk, and control concepts; internal auditing standards; and audit techniques.
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.
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 $25 for computers applies. Canvas Course Mats $78/Cengage applies.
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.
Provides students a project course covering IT audit and its impact on the financial statement audit. Covers information security, social engineering, and fraud data mining are also covered as they relate to accounting information systems and the associated data. May be delivered hybrid. Lab access fee of $25 for computers applies.
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 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.
Designed to provide short courses, workshops, and special programs on accounting-related topics. May be repeated 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.
Presents accounting concepts and methods for business combinations, foreign currency transactions, foreign statement translation, and partnerships. Canvas Course Mats $78/McGraw applies.
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.
Examines the seriousness of fraud and its impact on business and society. Includes forensic accounting and fraud prevention, detection, and resolution.
Presents accounting concepts, methods, and applications for business combinations, foreign currency transactions, foreign statement translation, and partnerships. Canvas Course Mats $78/McGraw applies.
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.
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.
Teaches policies and procedures for internal audit operations by creating risk based audit plans, developing audit objectives, and evaluating audit results.
Evaluates the seriousness of fraud and its impact on individuals, businesses and society. Formulates fraud prevention, detection, and resolution methods using cases.
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.
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.
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.
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
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.
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.
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 $78/McGraw applies.
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.
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 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.
Develops the background necessary to plan, design and implement an accounting information system.
Examines current auditing standards for independent audits of financial statements. Explores proposed auditing standards, relevant legislation, and selected contemporary advanced topics in auditing.
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.
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.
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.
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.
Teaches financial statement research and analysis, improving decision making based on theoretical and practical research of financial statement information.
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.
