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Graduate Accounting

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Graduate Accounting

2025 Fall Term

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3 Units

FRAUD EXAMINATION

ACCOUNT 667

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.


2 Units

ACCOUNTING FOUNDATIONS

ACCOUNT 701

This course introduces students to the principles of financial accounting, including the (1) basic accounting cycle (i.e., double-entry accounting), financial statements (i.e., income statement, statement of financial position, and statement of cash flows), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders' equity. Fundamental ratio and statement analysis techniques are also integrated.


3 Units

AI IN ACCOUNTING & FINANCE

ACCOUNT 745

This course introduces Artificial Intelligence (AI) and its applications in accounting and finance. The course delves into real-world scenarios where machine learning and deep learning are employed. Students will learn the fundamentals of machine learning and deep learning, such as sentiment analyses and large language models and their applications. The course content will be rooted in accounting and finance real world problems, such as financial forecasting, and audit and fraud risk determination, among others.


3 Units

FINANCIAL STATEMENT ANALYSIS

ACCOUNT 748

This course investigates the role and value of accounting information for users as they make business decisions. It includes a review of the generally accepted accounting principles and assumptions underlying the basic accounting model that generates the financial statements. The course focuses on interpreting and analyzing financial statements.


1-3 Units

INDIVIDUAL STUDIES

ACCOUNT 798

Study of a selected topic or topics under the direction of a faculty member.

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