Courses
Undergraduate courses (Overview)
- ACCT201 Fundamentals of Financial Accounting
- ACCT202 Fundamentals of Managerial Accounting
- ACCT301 Intermediate Accounting I
- ACCT302 Intermediate Accounting II
- ACCT304 Contemporary Issues in Intermediate Accounting
- ACCT305 Taxation for Individuals
- ACCT306 Internal Auditing
- ACCT307 Cost Accounting
- ACCT309 Accounting Information Systems
- ACCT310 Taxation of Business Entities and Advanced Tax Concepts
- ACCT400 Auditing Theory and Practice
- ACCT401 Advanced Accounting
- ACCT402 Accounting for Government and Not-for-Profit Entities
- BSLW264 Legal, Ethical and Global Environment of Business
- BSLW265 Business Contract Law
Graduate courses (Overview)
- ACCT501 Financial Accounting
- ACCT502 Managerial Accounting
- ACCT506 Internal Auditing
- ACCT508 Governmental and Not For Profit Accounting
- ACCT510 Accounting Information Systems
- ACCT512 Fundamentals of Federal Taxation
- ACCT514 Advanced Taxation for Accountants
- ACCT520 Contemporary Issues in Financial Accounting I
- ACCT521 Contemporary Issues in Financial Accounting II
- ACCT522 Accounting for Decision Making
- ACCT523 Financial Statement Analysis
- ACCT524 Auditing Concepts and Techniques
- ACCT525 International Taxation and International Management Accounting
- ACCT526 Fraud Examination
- ACCT527 Forensic Accounting
- ACCT540 International Accounting and Auditing
- ACCT542 Comprehensive Issues in Public Accountancy
- ACCT575 Independent Study in Accounting
- ACCT577 Selected Topics in Accounting
- BSLW503 Business Law I
- BSLW504 Business Law II
Undergraduate courses (Detail)
ACCT201 Fundamentals of Financial Accounting (3.0 credit hours)
Description: This is an introductory course in financial accounting from a user's perspective. The theoretical foundation and basic accounting terminology are addressed. The basic financial statements consisting of the balance sheet,income statement, statement of stockholder's equity and the statement of cash flows are presented and discussed. Financial statement analysis including ratios analysis will help students to make sound decisions as investors,creditors, and managers.
ACCT202 Fundamentals of Managerial Accounting (3.0 credit hours)
Description: This course introduces basic concepts of management accounting including cost classifications, product costing, cost-volume profit analysis, variable costing, operating budgeting, standards and performance evaluation, balance score card and non-routine decisions. The course will illustrate the use of accounting information by managers for internal decision-making purposes.
Prequisites: ACCT201
ACCT301 Intermediate Accounting I (3.0 credit hours)
Description: This course builds on material presented in Fundamentals of Financial Accounting. Students acquire an improved understanding of the composition and significance of various segments of income statements and balance sheet,particularly related to current assets and various income statement revenue and expense items leading to an improved understanding of the preparation of various aspects of the financial statements as well as an enhancement of their ability to critically evaluate financial statements.
Prequisites: ACCT202; Business Administration majors only
ACCT302 Intermediate Accounting II (3.0 credit hours)
Description: Continuation of Intermediate Accounting I. Students acquire an improved understanding of the composition and significance of various segments of the income statement and the balance sheet, particularly non-current assets,liabilities and owners' equity leading to an improved understanding of the preparation of various aspects of the financial statements as well as an enhancement of their ability to critically evaluate accounting.
Prequisites: ACCT301, Business Administration majors only
ACCT304 Contemporary Issues in Intermediate Accounting (3.0 credit hours)
Description: With departmental approval, ACCT302 may be taken concurrently. This course provides an in-depth discussion and analysis of traditional intermediate financial accounting topics as well as recent developments in accounting valuation and reporting practices. The course builds on topics discussed in Intermediate Accounting I and II leading to an improved understanding of the preparation of various aspects of the financial statements as well as enhancement of their ability to critically evaluatefinancial reporting. Meets the University Writing Requirement for BAACmajors. This course is a prerequisite or corequisite for ACCT 401.
Prequisites: ACCT302, School of Business majors only
ACCT305 Taxation for Individuals (3.0 credit hours)
Description: The purpose of this course is to introduce students to a broad range of tax concepts and types of taxpayers to emphasize the role of taxation in the business decision-making process. Coverage includes on a broad basis the taxation of individuals and a brief introduction to corporate taxation.
Prequisites: ACCT202, Business Administration majors only
ACCT306 Internal Auditing (3.0 credit hours)
Description: This course reviews the internal auditing process. Emphasis is placed on the operational auditing as part of the internal auditing function, while interrelating the financial dimension into the total auditing process.
Prequisites: ACCT301 and 307, Business Administration majors only
ACCT307 Cost Accounting (3.0 credit hours)
Description: This course examines the development of theory, concepts and practices of providing information for use within the organization. Topics discussed include cost concepts, behavior and estimation, various product costing methods, cost allocation, linear programming, inventory costing and management, quality and time as competitive weapons as well as transfer pricing.
Prequisites: ACCT202, Business Administration majors only
ACCT309 Accounting Information Systems (3.0 credit hours)
Description: Accounting information system development will be studied with emphasis on systems analysis and design, form design, internal controls and proper documentation. The course will expand on several typical AIS application systems including the revenue cycle, the procurement cycle and others. May be repeated once for a total of six credits.
Prequisites: ACCT301 and INFO273, Business Administration majors only
ACCT310 Taxation of Business Entities and Advanced Tax Concepts (3.0 credit hours)
Description: The purpose of this course is to follow the ACCT 305 tax course, Taxation for Individuals. This course will introduce students to a broad range of tax concepts dealing with the taxation of corporations, partnerships, and S corporations and will emphasize the role of taxation in the business decision-making process. Coverage includes on a broad basis the taxation of corporations and their shareholders, the tax treatment of pass through entities such as partnerships and S corporations and their owners, tax consequences influencing the choice of business entity, income taxation of estates and trusts, and estate and gift taxation.
Prequisites: ACCT305
ACCT400 Auditing Theory and Practice (3.0 credit hours)
Description: The focus of this course is on various types of audits performed by an accountant in public practice. Specifically the requirements for audits,compilations, reviews and other types of engagements are addressed. The role of the auditor and related professional responsibilities are discussed. The content of this course is structured for individuals who wish to enter the public accounting profession. May be repeated once for a total of six credits.
Prequisites: ACCT302, Business Administration majors only
ACCT401 Advanced Accounting (3.0 credit hours)
Description: With departmental approval, ACCT304 may be taken concurrently. Advanced Accounting is an upper level course in the undergraduate accounting curriculum. It is an in-depth study of accounting problems for affiliated business enterprises and multinational corporations. It deals with business combinations of two or more business entities. It involves combination and consolidation of financial statements for multi-affiliated corporations. It concerns intercompany transactions between parent and subsidiary companies. The aim is to measure the operating results and financial position for these complex operations. The course further investigates the accounting problems associated with foreign transactions, translation of foreign currencies and hedging activities of an international business enterprise. A high level of knowledge and sophistication in accounting techniques is required for understanding the course material. Relevant pronouncements of the authoritative accounting profession are greatly emphasized.
Prequisites: ACCT304, School of Business majors only
ACCT402 Accounting for Government and Not-for-Profit Entities (3.0 credit hours)
Description: This is an upper-level accounting course dealing with Government and Not-for-Profit Accounting Systems. It focuses on the principles in the measurement of assets, liabilities, fund balance, revenue and expenditure fora governmental unit or not-for-profit entity. May be repeated once for a maximum of six credits.
Prequisites: ACCT302, Business Administration majors only
BSLW264 Legal, Ethical and Global Environment of Business (3.0 credit hours)
Description: This course focuses on the interrelationship of social policies, the legal system, and global business practices in society, with emphasis on the rapidly changing business-legal environment. The relationships among governmental,ethical, social, and business issues will also be examined.
BSLW265 Business Contract Law (3.0 credit hours)
Description: This course focuses on the law of contracts, E-contracts, domestic and international sales and lease contracts, negotiable instruments, creditors' rights, bankruptcy and business organizations. This course expands on principles presented in BSLW 264. May be repeated once for a maximum of six credits.
Prequisites: BSLW264
Graduate courses (Detail)
ACCT501 Financial Accounting (3.0 credit hours)
Description: A study of basic accounting concepts and their significance to the financial analyst and manager. Problems relating to income determination, valuation,reporting and analysis are stressed. Alternative conceptual foundations of reporting standards are presented and evaluated.
Prequisites: MBA degree students, MA Fine Arts majors with concentration in MuseumManagement or MA Theatre majors with concentration in Arts Management only
ACCT502 Managerial Accounting (3.0 credit hours)
Description: This course examines the development of theory, concepts and practices of providing information for use within the organization. Cost concepts and classifications schemes, the use of accounting information for internal decision making, static and flexible budgeting for managerial control and activity based costing techniques are among the topics covered.
ACCT506 Internal Auditing (3.0 credit hours)
Description: This is an introductory course in internal auditing. Emphasis is placed on introducing the importance of the internal audit function in today's business environment. Different types of internal audits are presented with an emphasis on operational audits, risk assessment and assisting management in achieving its objectives. Career opportunities for internal auditors are explored.
Prequisites: ACCT520 or undergraduate degree with concentration in accounting
ACCT508 Governmental and Not For Profit Accounting (3.0 credit hours)
Description: This course reviews the accounting and reporting concepts, standards and procedures applicable to the Federal government, state and local governments and not-for-profit institutions such as universities and hospitals.
Prequisites: MBA or MS in Accounting degree students only
ACCT510 Accounting Information Systems (3.0 credit hours)
Description: Examines the theory and practice of developing and maintaining accounting based information systems. Systems development techniques, system control and documentation are emphasized. Transactional, data-based distributive and electronic data exchange concepts are developed. The auditing of computer based systems is structured.
Prequisites: ACCT501 and INFO503; or undergraduate degree with concentration inaccounting; MBA or MS in Accounting degree students only
ACCT512 Fundamentals of Federal Taxation (3.0 credit hours)
Description: The purpose of this course is to introduce students to a broad range of tax concepts for the individual and to emphasize the role of taxation in the business decision-making process. Coverage includes on a broad basis; the framework of the tax system, factors in selecting a choice of entity, type of income, deductions and losses, types of distributions to owners including their tax effect, tax impact of shifting ownership, different types of corporate compensation and professional responsibilities.
Prequisites: MBA degree students only
ACCT514 Advanced Taxation for Accountants (3.0 credit hours)
Description: The purpose of this course is to further expand on the basic concepts presented in "Basic Taxation for Accountants. " Formation, operation and dissolution of sole proprietorships, C Corporations, S Corporations, and Partnerships are discussed. Coverage also includes limited liability entities, alternative minimum tax calculations for individuals and corporations related party transactions, estate and gift tax, fiduciary accounting, tax planning and ethics.
Prequisites: ACCT512 or undergraduate degree with concentration in accounting; MBA orMS in Accounting students only
ACCT520 Contemporary Issues in Financial Accounting I (3.0 credit hours)
Description: The course builds on material presented in the financial accounting course ACCT 501. Students should gain an improved understanding of the techniques and underlying rationale of methods used to accumulate financial and operating data. Also improves skill in analyzing information provided in annual financial reports.
Prequisites: Not open to any student with undergraduate Accounting degree
ACCT521 Contemporary Issues in Financial Accounting II (3.0 credit hours)
Description: Continuation of Contemporary Issues in Financial Accounting I. Enables students to acquire an improved understanding of the composition and significance of various segments of the balance sheet, especially noncurrent assets, noncurrent liabilities, stockholders' equity, and the statement of cash flows.
Prequisites: Not open to any student with an undergraduate Accounting degree
ACCT522 Accounting for Decision Making (3.0 credit hours)
Description: The focus of this course is the integration with managerial accounting of the discipline of economics, managerial science and behavioral sciences. Quantitative techniques such as regression, linear programming and calculus are investigated in light of managerial accounting applications. The implications of behavioral sciences on the function of performance evaluation is investigated.
Prequisites: ACCT502; MBA Degree students only
ACCT523 Financial Statement Analysis (3.0 credit hours)
Description: From an accounting perspective, an in-depth discussion and analysis off inancial statements as a basis for valuation of the firm. The real performance of the companies under consideration will be determined as students learn to decode information contained in corporate annual reports. The course leads to the ability to evaluate critically the key issues affecting a company's valuation and operations utilizing accounting information. In addition, the valuation techniques introduced provide the opportunity for statistical modeling and empirical testing of the valuation procedures with accounting data.
Prequisites: ACCT501 and FINC501, or undergraduate degreee with concentration inAccounting; MBA or MS in Accounting degree students only
ACCT524 Auditing Concepts and Techniques (3.0 credit hours)
Description: A course in auditing principles, theory, design, and techniques. Theory,practice, and techniques are integrated through the use of current auditing problems and student performance of a simulation audit of selected financial statement data.
Prequisites: ACCT520 or undergraduate degree with a concentration in accounting, MBAstudents only
ACCT525 International Taxation and International Management Accounting (3.0 credit hours)
Description: This course deals with the impact of international taxation on US multinational corporations doing business abroad, foreign corporations doing it in the US, the US residents working abroad, and nonresident aliens working in the US It further concerns the tax rules for controlled foreign corporations and foreign sales corporations. The course also studies the aspects of international management accounting. It investigates the inflation accounting system in the world and the performance evaluation in multinational corporations. In addition, it covers the transfer pricing methods and investment analysis for multinational corporations. Related professional pronouncements and Internal Revenue Codes are integrated into the course content.
Prequisites: ACCT501 and ACCT502, or undergraduate degree with concentration inAccounting; MBA or MS in Accounting degree students only
ACCT526 Fraud Examination (3.0 credit hours)
Description: The course will cover the principles to be followed and techniques to be adopted to detect and prevent fraud especially in corporate context. Students will gain knowledge and ability to decipher the presence of fraud. Students will learn how to analyze and implement various types of fraud prevention and detection procedures. The course will provide a broad understanding of several major related topics such as skimming, larceny, billing schemes, check tampering, payroll schemes, corruptions and fraudulent financial statements,interviewing witnesses and occupational fraud and abuse.
Prequisites: ACCT501 and INFO503; or undergraduate degree with concentration inAccounting; MBA or MS in Accounting degree students only
ACCT527 Forensic Accounting (3.0 credit hours)
Description: The roles, responsibilities, and requirements of a forensic accountant in the litigation environment. Emphasis on how to review, detect, and investigate possible financial statement concerns of public and private companies. Topics covered include: elements of financial statement fraud; management's and auditor's responsibilities, financial statement red flags, earnings management, and investigative strategies. Actual litigation and fraud cases will be discussed to highlight the evolving roles of forensic accountants.
Prequisites: ACCT501 and INFO503; or undergraduate degree with concentration inAccounting; MBA or MS in Accounting degree students only
ACCT540 International Accounting and Auditing (3.0 credit hours)
Description: This course deals with the measurement of operating results and financial position of multinational corporations involving transactions with foreign currencies. It focuses on the system of foreign exchange markets and the transaction gains or losses due to changes in foreign exchange rates. It teaches the techniques of foreign currency translations. It concerns the foreign exchange risk management in hedging activities. The course specifically investigates the risk aversion tool of forward exchange contracts. It also explores international accounting standards and accounting systems in other countries and the current developments in the harmonization process. Finally the course will focus on the role of internal and external auditing in the international context. Cross listed with International Business INBS 540.
Prequisites: ACCT501 and ACCT502; or undergraduate degree with concentration inAccounting; MBA or MS in Accounting degree students only
ACCT542 Comprehensive Issues in Public Accountancy (3.0 credit hours)
Description: This course is an overall and extensive review of the current development in the accounting profession, particularly in the financial accounting area. It is an in-depth study of financial accounting standards to date and deals with other contemporary issues in public accountancy. The course is intended to update the knowledge required for the uniform Certified Public Accountants(CPA) examination in the area of financial accounting and reporting. The course is very broad in scope and yet intensive in specifics, with an objective of reviewing a wide range of topics, such as pensions, leases,financial derivatives, comprehensive income, income tax allocation, bonds payable, cash flow statements, earnings per share, consolidation of financial statements, and other contemporary areas in financial accounting that are covered in the uniform CPS exam.
Prequisites: Baccalaureate degree in accounting
ACCT575 Independent Study in Accounting (1.0 to 3.0 credit hours)
Description: Under faculty guidance and supervision, this tutorial course is open to students who wish to pursue individual study and research in a particular discipline.
Prequisites: Departmental approval
ACCT577 Selected Topics in Accounting (3.0 credit hours)
Description: An in-depth study of a selected topic, issue, problem or trend in accounting. The specific subject matter is not offered as an existing regular course or deserves more time-emphasis than is possible in a regular course. When offered, topics and prerequisites are announced in the course schedule book.
Prequisites: MBA Degree students only
BSLW503 Business Law I (3.0 credit hours)
Description: The course introduces the student to the legal and regulatory environment of business and studies the law of contracts, agency and partnerships.
Prequisites: MBA or MS in Accounting degree students only
BSLW504 Business Law II (3.0 credit hours)
Description: The course introduces the student to the law of corporations, commercial paper, bailments, sales and secured transactions.
Prequisites: BSLW503
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