ACC-604 Fundamentals of Accounting I
This course presents a comprehensive study of the theory and practice of financial accounting and explains the role of generally accepted accounting principles (GAAP) and Financial Accounting Standards Board (FASB) and their impact on financial statement presentation. Students will demonstrate how financial transactions from the beginning of the business cycle to closing entries affect the health and condition of an entity as well as identifying and proposing corrections to the financial statements. Finally, students will interpret financial results of an entity through applying financial ratios and evaluating management's financial disclosures.
Advisory: Working knowledge of Microsoft Excel is required.
Credits: 3
Delivery Methods: Online
Offered in Jan 2023, Jul 2023, Jan 2024
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ACC-605 Fundamentals of Accounting II
Fundamentals of Accounting II provides a review of accounting theory and how theory impacts accounting including the importance of accounting standards. It also provides a comprehensive analysis of the underlying elements of accounting and financial theories and their application to financial statements. Additionally, students will be exposed to the relationship between theory and accounting events and transactions and their recording and reporting in the financial results. Finally, students will discuss real-world examples to form a richer understanding of financial accounting and applications.
Credits: 3
Delivery Methods: Online
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ACC-606 Federal Taxation
Federal Taxation presents an analysis of the U.S. federal tax system, including taxation of individuals, taxation for property transactions, corporate taxation, partnership taxation, and federal gift and estate taxation. Students will focus on key concepts that underlie federal taxation along with application techniques, filing requirements, tax formulas, and tax calculations. Students will evaluate the various influences on and implications of applying the Internal Revenue Code (IRC) and the regulations set down by the Internal Revenue Service (IRS).
Credits: 3
Delivery Methods: Online
Offered in Jan 2023, Jul 2023, Jan 2024
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ACC-607 Accounting and Information Systems Design and Implementation
Accounting and Information Systems Design and Implementation focuses on the development, design, and implementation of accounting information systems with an emphasis on process integrity, risk assessment, internal controls, and prevention of both fraud and computer crime. The course examines the systems development life cycle, threats to the system, information privacy, and availability controls. Students will extend their exploration of the role of information technology in business with an evaluation of data mining techniques and issues surrounding e-commerce.
Credits: 3
Delivery Methods: Online
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IBF-504 Corporate and Managerial Finance
This course addresses the roles, functions, and perspectives of financial decision makers. In particular, the goals and objectives of financial management as well as issues of agency and value creation are examined. Students learn to evaluate financial institutions and markets, and also financial models, ratios, and analytical techniques. Financial statement analysis, operating and capital budgeting, and the systematic use of finance in value creation are key themes.
Credits: 3
Delivery Methods: Online
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ACC-501 Principles of Forensic Accounting
This course provides a solid foundation for building skills in forensic accounting techniques, including gathering, interpreting, and documenting evidence. Students examine the investigative techniques used by accountants to conduct forensic examinations as well as the common schemes and techniques used to commit fraud. The skills acquired in this course will enable students to assist businesses in detecting, investigating, documenting, and preventing fraud. The course also introduces the many professional opportunities available to forensic accountants.
Advisory: Students considering enrolling in this graduate course should have a thorough understanding of the business transaction cycle and, at a minimum, a background in both financial accounting and auditing, obtained through either prior course work or professional experience. Working knowledge of Microsoft Excel is required.
Credits: 3
Delivery Methods: Online
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ACC-701 Auditing and Accounting Information Systems
This course combines the concepts, standards, and processes in auditing with the accountant's role in designing and information technology operations. Audit topics covered include an overview of professional standards, the role of the internal and external auditor, independence and ethics, risk assessment, and internal control. Students will develop process flow charts and substantive tests for various general ledger and subsidiary accounts. Students will develop and evaluate various accounting information systems including online, web-based, and other computer systems. Evaluation of accounting systems and the compliance of Sarbanes-Oxley Act includes in-depth discussion of development and management of effective internal control processes.
Advisory: Completion of ACC-700: Managerial Accounting for Decision Making, is required to be successful in this course. Students are responsible for ensuring they have acquired the knowledge needed prior to registering.
Credits: 3
Delivery Methods: Online
Offered in Jan 2023, May 2023, Nov 2023, May 2024
Preview the Online Syllabus
(Please visit the University bookstore to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)