2021 Spring Term
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INTRODUCTION TO FINANCIAL ACCOUNTING
This course introduces students to the principles of financial accounting. Topics include the basic accounting cycle (i.e., double entry accounting), financial statements (i.e., income statement and balance sheet), and discussions of specific accounting rules at an introductory level.
INTRODUCTION TO MANAGERIAL ACCOUNTING
This course introduces the student to the relevance, use, and interpretation of accounting information for decision making in support of business strategy. Topics include product costing (job order, process, absorption, variable), pricing, understanding cost structures (cost behavior), short-term decision-making, operational budgeting, evaluating performance, analyzing financial statements and ethical decision making.
INTRO TO ACCOUNTING THEORY & FOUNDATIONS
This course provides foundational knowledge of the theories, concepts, and skills that drive financial accounting. Topics include the basis for financial accounting standards, the processes organizations use to generate and analyze financial statements, and controls over financial reporting and assets.
ACCOUNTING AND BUSINESS EXPERIENCES
An opportunity to gain credit for hands-on experience in accounting-related work to develop a greater understanding of the overall business environment. Course requires a paid work experience of at least 100 hours; employer feedback and a written report are required.
INTERMEDIATE ACCOUNTING I
This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and theoretical and practical aspects of the time-value of money in accounting.
INTERMEDIATE ACCOUNTING II
This course continues the coverage of financial accounting topics started in ACCOUNT 341, with an emphasis on liabilities, equity, and other specialized financial accounting topics. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.
A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.
This course examines federal tax laws that are applicable to corporations and partnerships. In addition, students will explore ancillary tax topics that directly affect the evolving landscape of business taxation.
ACCOUNTING INFORMATION SYSTEMS
This course examines the nature of accounting information systems and the ways in which various components are integrated to provide relevant and reliable financial information for decision making. Students will also study the role of technology on financial reporting and internal control, system analysis and related issues in ethics.
VITA - INCOME TAX E-FILING CLINIC
This course provides students a hands on opportunity to prepare federal and state income tax returns that will be electronically filed.
COST MANAGEMENT I
This course presents an overview of basic cost measurement principles and an in-depth examination of product costing procedures and techniques including process costing, job-order costing, activity-based costing, accounting for spoilage, and standards and variances (cost, expense, revenue, and selected variance investigation models). This course also includes the following specific cost allocation topics: joint products, byproduct products, and service departments.
This course presents an indepth examination of accounting for business combinations including mergers, parent-subsidiary relationships, and consolidated statements. It also covers accounting for partnerships, foreign currency translations, and an introduction to international accounting.
This course introduces the student to auditing, attestation, and assurance services. Specific topics include materiality, audit risk, audit evidence, audit planning, AICPA audit standards, professional ethics, and legal liability. Additional topics include sampling, tests of controls and substantive tests, auditing EDP systems, preparing audit reports, and assessing internal control policies and procedures.
COST MANAGEMENT II
The course emphasizes critical thinking in using accounting information to motivate employees, align employee incentives with the goals of the firm, and evaluate the performance of business unit and business unit managers. The course focuses on using accounting information for internal decision-making, managerial control, performance evaluation, and elements of incentive system design.
This course covers the prevention and detection of fraud with an emphasis on investigation techniques. Course topics include fraud risk factors, internal control assessment and design, fraud scheme-specific red flags, evidence collection and analysis, and interviewing techniques.
This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists.
INTERNSHIP IN ACCOUNTING
An opportunity for selected upperclassman to gain work experience in one of the various areas of accounting practice during a semester or summer. Course includes close faculty-employer coordination and an appropriate written report on the work experience.