Catalog
An accounting-centered liberal arts outcome-focused course addressing ethical accounting decision making and the ethical and professional codes of conduct required of accountants.
A study of complex financial reporting issues such as business combinations and consolidations, foreign currency transactions, translation of foreign company financial statements.
A study of how organizations capture, record, store, protect, analyze, maintain and report accounting information. Topics include business transaction cycles, transaction processing, internal controls, data security, systems documentation, information technology, and software applications.
This course is a continuation of the in-depth study of financial reporting practices and procedures for domestic business enterprises begun in ACC 333. The course focuses on the accounting and reporting of liabilities and stockholders' equity and also includes the preparation of the statement of cash flows.
An examination of selected topics and issues pertaining to the study of accounting. Topics might include current accounting pronouncements and legislation, accounting software, not-for-profit accounting, forensic accounting, financial statement analysis, SEC reporting or other current topics.
This course is the first of two courses that provide an in-depth study of financial reporting practices and procedures for a domestic corporate enterprise. This course begins with a review of the accounting cycle including the preparation of the standard financial statements, and then turns to the study of the accounting and reporting of various types of assets.
This course provides a comprehensive overview of the roles and responsibilities of independent public accountants. Key areas of study include audit reports and opinions, account analysis, audit programs, and the structure and organization of working papers. Students will explore the application of auditing standards in various contexts.
The second of two taxation courses, this course focuses on business entity taxation and tax implications of property transactions. Emphasis is placed on tax planning strategies including entity selection, and the determination of income, deductions, credits, tax liability and estimated tax payments. Students prepare C Corporation, S Corporation and partnership tax returns and develop effective communications skills for a client-based environment.
The first of a two-course sequence, this course focuses on the structure of the federal taxation system and the taxation of individuals. Emphasis is placed on the utilization of tax authorities to formulate effective tax planning strategies and to determine income, deductions, credits and tax liability. Students prepare individual tax returns and develop effective communication skills for a client-based environment.
The second of a two-course sequence in basic accounting, this course emphasizes the understanding and use of accounting information by management personnel for the purpose of making informed business decisions. Topics covered include the accumulation and behavior of costs; cost-volume-profit analysis; budgeting, planning, and variance analysis; and analysis of financial statements.