Accounting

Basic concepts of financial accounting theory, recording procedures, and financial statement preparation.

Continuation of ACCT 201, focus on managerial decisions such as determining cost of a product, activity based costing, the budgeting procss and performance measures.

Emphasizes the accounting process, reporting and disclosure requirements under Generally Accepted Accounting Principles for the preparer of financial statements.

Continuation of ACCT 310 with the emphasis on accounting process, reporting and disclosure requirements under Generally Accepted Accounting Principles for the preparer of financial statements.

Covers the basic concepts of federal income tax determination and current reporting requirements

An intermediate level of managerial accounting, offering an in-depth study of the preparation and use of accounting information reports for management decisions.

A comprehensive study of business combinations, the equity and cost methods of accounting for investments in common stock, and consolidated financial statement preparation.

Deals with the application of GAAP and auditing standards to financial and operational auditing procedures.

Continuation of ACCT 340. Further study and development of the conceptual framework of auditing (public, forensic, internal and governmental), including professional standards, techniques, procedures, and emphasizes the thoughtful preparation and both private and public deliberation of issues and insights that surround and confront the auditing profession.

Explores the moral and ethical obligations of leadership and encourages students to think critically about the ethical situations that they are likely to encounter in their professional and personal lives.

Examines the development and use of management information systems based on accounting databases.

Involves basic fund accounting and reporting for governmental units, agencies, universities, hospitals, and nonprofit entities.

A discussion of the financial factors faced by corporations with international operations such as complex accounting methods for foreign operations, accounting for foreign currency and inflation, international analysis of financial statements and international harmonization.

Covers the principles and methodology of forensic accounting, fraud detection and deterrence. It provides a solid foundation for building skills in forensic accounting techniques, including gathering, interpreting, and documenting evidence.

Study of federal income tax laws and regulations, with emphasis on partnerships, corporations, estates, and trusts.