Accounting

Courses

ACCT2065: Financial Accounting

Credits 3
An introduction to financial accounting in the business world. The emphasis is on the mechanics, basic terminology, and theoretical framework of double-entry bookkeeping, and how financial statements are prepared for external reporting. Emphasis is placed on creating the financial statements and includes topics related to inventory, receivables, long term assets, stocks and bonds.

ACCT2075: Managerial Accounting

Credits 3
An introduction to managerial accounting in the business world. The emphasis is on decision-making models in factory and service organization settings. Topics include cost flows in a factory environment, cost-behavior patterns, break-even analysis, lease or buy, make or buy, business contraction, and expansion of product lines. Considers the time value of money, with computer applications throughout. Covers financial statements for internal use, and the statement of cash flows.
Corequisite Courses

ACCT2410: Personal Income Tax

Credits 3
This is an introductory course providing basic instruction in the tax laws as currently implemented by the Internal Revenue Service, providing a working knowledge of preparing taxes for individuals. Emphasis on federal income tax law; individual income, exclusions, deductions, credits, gains, etc., while incorporating these concepts into individual tax filing requirements.

ACCT2750: Computerized Accounting

Credits 3
Introduction to the processing of accounting data on a microcomputer using a pre-programmed general ledger software package. Computerized accounting will enhance students' understanding of fundamental accounting principles in general ledger, accounts receivable, accounts payable, inventory, and payroll using QuickBooks.
Prerequisite Courses

ACCT3015: Income Taxation

Credits 3

Theory and application of the Federal Internal Revenue Code, regulations, revenue rulings, revenue procedures, and cases to individuals and sole proprietorships. Property transactions are covered together with the topics of gross income, deductions from gross income and losses, itemized deductions, losses and bad debts, employee expenses and deferred compensation, depreciation, cost recovery (ACRS and MACRS), depletion, amortization and inventory costs, non-taxable exchanges, section 1231 gains and losses, tax credits, and special tax computation methods.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT3045: Cost Accounting

Credits 3

An in-depth study of cost accounting with a managerial emphasis. Topics include a review of managerial accounting, job-order costing systems, process costing systems, standard costs, cost behavior, direct (variable) costing, joint-product costing systems, cost of by-products, cost allocation methods, and accounting for waste and spoilage.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT3094: Special Topics in Accounting

Credits 1 3
This course is designed to address specific accounting topics as designated by the instructor of record and approved by the department chair or dean.

ACCT3515: Intermediate Accounting I

Credits 3

A detailed study of the conceptual (theoretical) framework of external financial reporting and the financial statements utilized in external reporting (except the statement of cash flows). An in-depth study of certain current and non-current assets and liabilities. Topics include basic theory, the income statement and statement of changes in retained earnings, the balance sheet, time value of money, cash and accounts receivable, inventories, fixed assets and depreciation, intangible assets, and current liabilities.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT3525: Intermediate Accounting II

Credits 3

A continuation of the study of certain current and long-term assets and liabilities begun in ACCT3515. Topics include: long-term liabilities, stockholders' equity, dilutive securities and earnings per share calculations, temporary and long-term investments, and computer spreadsheet applications. Accounting for pensions and post-retirement benefits, leases, statement of cash flows, and full disclosure will also be covered.

Corequisite Courses

ACCT3855: Non-Profit and Governmental Accounting

Credits 3

An overview of accounting and finance concepts as they pertain to non-profit and governmental entities. This course will focus on preparing fund basis and government-wide statements for state and local governments, preparing financial statements for private not-for-profit organizations, using non-financial performance measures to evaluate governmental and not-for-profit entities, and describing auditing requirements for these entities. Special consideration is given to managerial skills required to sustain and enhance the performance of nonprofit organizations through the accounting processes of reporting, compliance, research, analysis, interpretation and application.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT3955: Field Experience in Accounting

Credits 1 3
This course is designed to provide academic credit for a complementary experience in accounting or academics related to the student’s major. Academic credit is awarded for work hours at a rate of one credit hour for each 40 hours of work and/or the achievement of agreed-upon learning outcomes. This course awards a maximum of three credit hours and will have a pass/fail grade. May be repeated for credit.

ACCT3965: Internship in Accounting

Credits 1 3
Accounting students may enhance their academic experience through participation in an internship. Internships are a unique form of education, integrating classroom study with planned and supervised work experience. Learning objectives will be established prior to the start of an internship and one credit hour is awarded for every 40 hours of work. This course will be graded and may be repeated for credit.

ACCT4005: Accounting Orientation for MAcc

Credits 0

This course is for MAcc students who are taking prerequisite undergraduate accounting courses. This course will familiarize participants with technology, policies, campus services, resources, and course management software. Grade of pass/fail. 

ACCT4025: Auditing

Credits 3

A study of professional ethics, accountants' legal liability, internal control, evidence, reporting, and an introduction to statistical sampling and EDP auditing. Topics include general, field work and reporting standards, as well as selected statements on auditing standards. An audit case is required.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT4515: Advanced Financial Accounting

Credits 3

An in-depth study of business combinations and consolidated financial statements from a financial reporting perspective. Topics include theory of business combinations (APBs 16, 17 and 18); accounting for business combinations under the pooling or purchase method, whether a statutory merger, statutory consolidation, acquisition of assets, or acquisition of stock, consolidated financial statements at date of acquisition or subsequent to date of acquisition, and special inter-company transaction eliminations in consolidations.

Prerequisite Courses
Prerequisites

Prerequisite course or Instructor's approval

ACCT6000: Graduate Business Orientation

Credits 0

An online orientation to be completed prior to the start of coursework which outlines the MAcc program and expectations. This course will familiarize participants with technology, policies, campus services, resources, and course management software. Coursework will include the completion of an entrance exam, required forms, and submission of several short assignments. Grade of pass/fail. (See BSNS6000)

ACCT6013: CPA Auditing

Credits 2
This course prepares students to pass the auditing and attestation section of the CPA exam. It covers knowledge of auditing procedures, Generally Accepted Accounting Principles in the United States (GAAP), and other standards related to attestation engagements. Also covered are skills needed to apply this knowledge in auditing and other attestation engagements. The auditing and attestation section of the CPA exam tests knowledge in the context of five broad engagement tasks.

ACCT6015: CPA Financial Accounting and Reporting

Credits 3
This course prepares students to pass the financial accounting and reporting section of the CPA exam. Coursework covers Generally Accepted Accounting Principles (GAAP) used in the United States that affect business enterprises, not-for-profit organizations and government entities. Also addressed are skills needed to apply such knowledge, as well as financial accounting concepts and standards.

ACCT6016: CPA Regulation

Credits 2
This course prepares students to pass the regulation section of the CPA exam. Topics include federal taxation ethics, professional and legal responsibilities, and business law, as well as skills needed to apply this knowledge. Topics address CPAs' professional and legal responsibilities, and legal implications of business transactions, particularly as they relate to accounting and auditing. Coursework focuses on federal and widely adopted uniform state laws, as well as principles and procedures for federal income, estate and gift taxation.

ACCT6017: CMA Financial Planning/Performance

Credits 3
This course prepares students to pass the financial planning, performance, and analytics section of the CMA exam. This coursework focuses on external financial reporting, decisions, planning, budgeting, and forecasting, performance management, cost management, internal controls, and technology and analytics.

ACCT6018: CMA Financial Decision Making

Credits 3
This course prepares students to pass the strategic financial planning section of the CMA exam. This coursework focuses on financial statement analysis, corporate finance, decision analysis, risk management, investment decisions, and professional ethics.

ACCT6162: Ethics and Integrity in Decision Making

Credits 3

Enhances management skills through study of values, attitudes and ethical issues in decision making and its human impact on corporate power. Discussions include the ethical stance and social responsibility found in mission statements and corporate strategy.

ACCT6301: Business Analysis and Valuation

Credits 3

Use of financial statements to analyze business profitability, liquidity, solvency, and valuation. Analysis focuses on developing and understanding of a company's operating strategies, industry position, and related economic characteristics.

ACCT6401: Advanced Accounting Information Systems

Credits 3
Presents objective user analysis of information systems and their role in providing accounting information for planning, operations control, and managerial/financial control. Introduces students to the flow of information through the various accounting cycles and the corresponding internal controls.

ACCT6501: Forensic Accounting and Fraud Examination

Credits 3
Students will develop increased awareness of fraud in businesses, the circumstances in which it arises, techniques for detecting, measuring and preventing fraud, and skills needed to help in the eventual resolution of discovered frauds.

ACCT6701: Governmental and Nonprofit Accounting

Credits 3
Application of accounting principles for governmental organizations with emphasis on fund accounting, budgetary control, and financial reporting. Covers accountability for public funds, including auditing of governmental and not-for-profit organizations. Also includes the study of accounting issues for health care organizations, public and private colleges and universities.
Prerequisite Courses

ACCT6950: Comprehensive Exam

Credits 0

Upon completion of the core requirements, this final course provides each student with an opportunity to demonstrate competency in Accounting. Students will take an external, nationally-normed, final comprehensive accounting assessment. Students will also engage in a final reflection of their Master of Accountancy experience. Students will be assigned a letter grade for this course.

Prerequisite Courses

ACCT6965: Internship in Accounting

Credits 1 3
Graduate accounting students may enhance their academic experience through participation in an internship. Internships are a unique form of education, integrating classroom study with planned and supervised work experience. This experience will be conducted under the supervision of both an accountant and a professor. Learning objectives will be established prior to the start of an internship and one credit hour is awarded for every 40 hours of work. This course will be graded and may be repeated for credit.