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• Undergraduate Fall 2023
• Accounting

Undergraduate Accounting

2023 Fall Term

Class Schedule

INTRODUCTION TO FINANCIAL ACCOUNTING

ACCOUNT 244

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.

Class Schedule

INTRODUCTION TO MANAGERIAL ACCOUNTING

ACCOUNT 249

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.

Class Schedule

INTRO TO BLOCKCHAIN & CRYPTOCURRENCIES

ACCOUNT 285

Introduction to blockchain and cryptocurrency technology. Students will learn how distributed ledger systems operate, i.e. blockchains, and their interaction with cryptocurrencies. In addition, students will explore cryptocurrencies in the context of monetary history, economic theory, accounting, and taxation.

Class Schedule

ACCOUNTING AND BUSINESS EXPERIENCES

ACCOUNT 293

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.

Class Schedule

INTERMEDIATE ACCOUNTING I

ACCOUNT 341

This course covers financial accounting topics, with an emphasis on assets and liabilities. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.

Class Schedule

INTERMEDIATE ACCOUNTING II

ACCOUNT 343

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.

Class Schedule

INDIVIDUAL TAXATION

ACCOUNT 351

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.

Class Schedule

BUSINESS TAXATION

ACCOUNT 352

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.

Class Schedule

ACCOUNTING INFORMATION SYSTEMS

ACCOUNT 354

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.

Class Schedule

INTERMEDIATE MANAGERIAL ACCOUNTING

ACCOUNT 356

This course presents an overview of basic cost measurement principles and an in-depth examination of costing systems. It focuses on cost allocation methods including product costing procedures and techniques. This course also examines the elements of performance management and measurement systems, together with budgets and variances.

Class Schedule

SERVICE IN ACCOUNTING

ACCOUNT 357

This course gives the student the opportunity to meet academic objectives through provision of community service. Students will work with community partners to meet real needs in the community by applying knowledge from their business courses. This course will also give students the opportunity to reflect on the value of these experiences from a community and interpersonal perspective.

Class Schedule

ADVANCED ACCOUNTING

ACCOUNT 461

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.

Class Schedule

AUDITING

ACCOUNT 465

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.

Class Schedule

FRAUD EXAMINATION

ACCOUNT 467

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.

Class Schedule

ACCOUNTING ANALYTICS

ACCOUNT 480

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.

Class Schedule

INTERNSHIP IN ACCOUNTING

ACCOUNT 493

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.