Accounting
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| Name | Title | Credits | School |
|---|---|---|---|
| ACCT 501 | Accounting I | 1.5 | School of Management |
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A study of accounting fundamentals. Topics include the accounting cycle, statement preparation, systems, asset valuations, accounting concepts and principles for the sole proprietorship. |
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| ACCT 510 | Managerial Accounting | 1.5 | School of Management |
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Special emphasis is placed on the collection and interpretation of data for managerial decision-making purposes. A study is made of cost concepts used in planning and control, cost-profit-volume analysis, and budgeting. Prerequisite Course(s): Prerequisite: ACCT 501 or a waiver |
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| ACCT 601 | Managerial Accounting | 3 | School of Management |
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Special emphasis is placed on the collection and interpretation of data for managerial decision-making purposes. Data includes both financial accounting and cost accounting topics, such as concepts for financial statement analysis using ratios and cost control tools for internal purpose. Prerequisite Course(s): Prerequisite: ACCT 501 or a waiver |
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| ACCT 610 | Accounting Analysis | 1.5 | School of Management |
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A required core class in financial accounting analysis, covering a selected number of topics. Prerequisite Course(s): Prerequisite: ACCT 501 and ACCT 510 or a waiver |
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| ACCT 710 | Fed Taxation II | 3 | School of Management |
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A study of federal tax structure as it applies to entities. Topics covered include: The taxation of corporations, its operations, distributions are complete liquidations, S corporation, partnerships, not for profit entities, and the taxation of gifts, trusts and estates. This course will include elements of research ethics, communication, and the preparation of tax forms. Prerequisite Course(s): Prerequisite: ACCT 610 |
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| ACCT 713 | Financial Statement Analysis | 3 | School of Management |
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This course offers an in-depth analysis of financial reporting from a user's perspective, focusing on evaluating a firm's performance, earnings quality, and valuation using financial statements and disclosures. Topics include accounting principles, IFRS regulations, and the connection between financial data and business transactions. Case studies and readings develop critical thinking skills, while students learn how financial decisions impact value creation and strategy. The course also incorporates modern AI tools for financial analysis, emphasizing the importance of human judgment in interpreting results and making strategic recommendations. Prerequisite Course(s): Prerequisite: ACCT 501 and (FINC 501 or waiver) |
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| ACCT 721 | Advanced Financial Accounting | 3 | School of Management |
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This course blends accounting concepts with practice, covering topics like inventory, assets, bonds, pensions, cash flow, equity, and revenue recognition. It also compares IFRS with US GAAP. Students develop advanced critical thinking skills through AI-assisted forensic analysis of financial statements and complex accounting situations. The course emphasizes professional judgment in an AI-augmented environment, teaching students to leverage technology for deeper insights while maintaining rigorous accounting standards. Prerequisite Course(s): Prerequisite: ACCT 610 |
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| ACCT 731 | Computer-Based Auditing and Research | 3 | School of Management |
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This course examines issues relevant to planning and conduction IT (Information Technology) audit and control activities. The course covers the following conceptual areas: business risks and the management of business risk, IT risk as a component of business risk, the need to manage IT risks, and basic type of controls required in a business system in order to control IT risks. Issues associated with new risks created by the use of the internet for business applications ad electronic business are also covered. Prerequisite Course(s): Prerequisite: ACCT 411 or ACCT 610 or ACCT 725 |
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| ACCT 732 | Not-For Profit Accounting | 3 | School of Management |
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A study of accounting principles, procedures and reporting requirements as they apply to governmental units and to private non-profit organizations. Areas covered will include governmental units, hospitals, universities, and other public sector entities. Prerequisite Course(s): Prerequisite: ACCT 501 or a waiver |
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