Accounting (ACCT)

Description: Principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Also introduces the fundamentals of internal auditing in a changing business environment.

Description: Analysis of changes in authoritative audit and accounting pronouncements. Besides topical coverage, recent discussion memoranda, technical bulletins, interpretations and statements of policy will be emphasized as to their integration into the accounting framework.

Description: The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital.

Description: To better understand "the broader implications of financial accounting for the fair and efficient working of our economy" (Scott 2015, p. 1).

Description: Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.

Description: Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.

Description: Provides a broad framework for using financial statement analysis to evaluate a firm's business operations and to predict its future condition using concepts and principles learned in previous accounting and finance courses.

Description: To provide a broad framework for using financial statement analysis to evaluate a company's business operations and to predict its future condition using concepts and principles learned in previous accounting, finance, and related courses.

Description: Identify, document, evaluate, and suggest improvements to accounting information systems (AIS). Focus on impact of new technology on business transactions in an AIS, and how the information system influences and supports business decisions. Current events in the AIS field.

Description: Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.

Description: Accounting and reporting for governmental units and organizations established as not-for-profit corporations. Expanded treatment of fund accounting and reporting for agencies operated in and for the general public interest.

Description: Development of skills in identifying problems, interpreting facts, conducting research, and communicating results in the field of Federal taxation.

Description: Concepts of tax research and planning. Includes a survey of primary sources of federal tax law,background regarding tax practice and ethics, use of tax research tools, utilization of tax research toprepare and communicate technical tax concepts, and strategies for working with tax authorities. Emphasis is placed on the practical application of the tax laws in tax compliance, tax planning, and taxcontroversy scenarios.

Description: Areas of Federal law that are especially relevant in the prevailing economic and political climate.

Description: The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.

Description: Federal income taxation for partnerships. Tax laws associated with formation, operation, distribution, disposal, and dissolution.

Description: Introduction to auditing concepts from a theoretical perspective. Applied course to plan, perform, and complete an audit.

Description: The structure and content of the federal income tax system, focusing on taxation of individuals. Income, deductions, income splitting, capital gains, and tax accounting. Technical proficiency in solving tax problems and an understanding of the tax policy decisions implicit in the technical rules.

Description: Advanced federal income tax focusing on income taxation of corporations and shareholders.

Description: Fraud and how fraud differs from other crimes. Fraud techniques, schemes, and actual fraud cases.

Description: The focus is on fraud prevention and detection of risks and weakness that allow fraud to occur. Criminal theory, ethics training, tone-at-the-top, and desirable company policies and codes are covered in more depth.

Description: Process of planning business transactions in a way that takes into account many relevant bodies of law as well as the needs of clients. Learn the goals and methods of business planning, the role of ethics in providing legal advice, factors that influence the choice of business entity for a venture, legal rules applying to partnerships and limited liability companies ("LLCs"), relevant laws dealing with corporations and securities regulation, laws that pertain to corporate restructurings, and laws applying to the purchase, sale, or merger of corporate businesses.

Description: Fundamentals of data exploration, analysis, and communication in an accounting setting. Emphasis on written communication and data visualization.

Description: Rudiments of conceptual framework for designing and evaluating management accounting and control systems for business firms and situations. Case studies on the management aspects of budgeting, standard setting, variance analysis, cost allocation, operating control, transfer pricing, capital budgeting, performance evaluation, and other pertinent topics relating to managerial uses of accounting data.

Description: Designed to broaden and deepen conceptual and technical understanding of management control systems (MCS). MCS are considered broadly to include everything that managers do to ensure good performance or, more specifically, to ensure that the company's strategies get implemented effectively.

Description: Most important tax principles affecting business and investments, as well as an introduction to basic tax procedure (both administrative and judicial), civil and criminal fraud, tax research, and certain ethical issues common in tax practice.

Description: How to effectively utilize accounting information presented in financial statements. Analysis of primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.

Description: Independent study of theories, principles, practices, techniques, and strategies utilized in the accounting field. Practical experience in professional accounting situations through a preapproved internship program.

Description: Course can not be offered as a pass/no pass

Description: A research seminar on the conceptual framework underlying selected accounting systems or subsystems. The specific systems studied vary depending upon interest and background of enrolled students, but ordinarily include insurance or other regulatory systems, governmental or other not-for-profit systems, Securities and Exchange Commission regulations, federal income tax rules, and foreign systems. Contrasts with traditional financial and managerial reporting systems and the reasons for the differences that exist.

Description: Introduction to methods of conducting scientific research in the social sciences, including hypothesis development and testing, and ethical issues surrounding data gathering and handling, replicability, and use of human participants.

Description: The historical development of accounting thought and the individuals, institutions, organizations, and philosophies that shaped its past and present and will influence its future.

Description: Survey of important principles of partnership taxation.

Description: Federal estate and gift taxation, related income tax rules, estate planning concepts, and state inheritance taxation.

Description: Problems of planning and implementing estate plans for clients of substantial wealth with emphasis on skills of drafting the various legal instruments usually required for comprehensive estate planning.

Description: Research of the impact of tax information, presentation, and decisions.

Description: Topics vary.

Description: Capital market effects of accounting measurements and presentation, foundation of capital market research in accounting, methodology in conducting capital market research, and implication of capital market effects on accounting policy.

Description: Behavioral factors in accounting system, design, audit judgment, decision making using accounting data, performance evaluation, accounting policy formation, and other accounting-related tasks.

Description: Measurement alternatives through modeling of choices and economic analysis of information choices.

Description: Research of the impact of audit decision and information.

Description: Dissertation research course