ACC-6040 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

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ACC-6050 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-6060 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

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ACC-6070 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-5040 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-5010 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

Offered in Semester

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ACC-7010 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-7000: 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 Semester

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IBF-5030 U.S. and International Accounting

This course advances students' understanding of accounting principles employed under the U.S. generally accepted accounting principles (GAAP) and the International Financial Reporting Standards (IFRS). Students will master the organization and content of financial statements that are prepared using both U.S. GAAP and IFRS. This course will examine the key differences between U.S. GAAP and IFRS regarding fair value measurements, accounting for stock options, comprehensive income, revenue recognition, income tax, and accounting for derivatives and financial instruments. In addition, the course presents detailed discussions and information regarding the presentation of financial statements in both U.S. GAAP and IFRS, along with examination of the conceptual framework for the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).

Credits: 3

Delivery Methods: Online

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ACC-5070 Government and Not-for-Profit Organization Accounting

Government and Not-for-Profit Organization Accounting analyzes and evaluates the accounting principles and techniques used by state and local governments and not-for-profit organizations. The course explores the role of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) in establishing accounting standards and disclosure requirements for state and local governments and not-for-profit organizations. Course content illustrates the modified accrual basis of accounting and the classification of funds. This course also discusses the accounting measurements, recognition, and disclosures for certain transactions related to government-type and business-type activities. Additionally, the course analyzes the required financial statements for state and local governments as well as the required financial statements for not-for-profit organizations. Students will also analyze and discuss the financial reporting and disclosures required for local governments who have filed for bankruptcy.

Credits: 3

Delivery Methods: Online

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ETM-7500 Ethics for Managers

Successful business practice is firmly grounded in ethics. This course introduces students to foundational principles in ethics for business and life. Students will explore ethics from both theoretical and practical perspectives. Ethics for Managers provides the opportunity for students to critically analyze and evaluate their own views, as well as those of others, in order to develop solid approaches to challenging dilemmas. Significant debates and methodologies in business will be explored.

Note: This is a Master of Business Administration (MBA) course.

Credits: 3

Delivery Methods: Online

Offered in Semester

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