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ACCT 6003 Accounting Theory
Credits and
contract hours: 3 hours lecture
This
is an introductory course of the theoretical structures of accounting for
assets, income definition, recognition and measurement of income, the
influence of professional standards, and the profession since the Sarbanes
Oxley Act.
ACCT 6006 Advanced Management Accounting
Credits and
contract hours: 3 hours lecture
An
advanced-level discussion of variance analysis, cost allocation, transfer
pricing, and the use of modeling to solve business problems.
ACCT 6007 Advanced Accounting Information and
Control Systems
Credits and
contract hours: 3 hours lecture
This
course focuses on the design, implementation, and evolution of accounting
information with emphasis on ERP systems.
ACCT 6013 Emerging Auditing Technologies
Credits and
contract hours: 3 hours lecture
This
course focuses on the assurances given to financial statements and other
documents by the independent auditor in the context of auditing
organizations, their business strategies and comprehensive analysis of data
collection. This course also
addresses the application of concepts and procedures of auditing computer
information systems; analysis, testing, and documentation of computer
security and controls for management and financial statement reports.
ACCT 6021 Professional Judgment
Credits and
contract hours: 3 lecture hours
This
course reviews the research on moral development and ethical choices, the
dilemmas and accepted solutions for accounting professionals.
Prerequisites: ACCT 6007 & ACCT 6013
ACCT 6030 Taxation of Entities
Credits and
contract hours: 3 lecture hours
This
course addresses corporate tax policy issues and fundamental principles of
corporate taxation. With this
foundation four to six topics of corporate taxation will be examined with a
view toward maximizing after-tax profitability, given the explicit tax liability.
ACCT 6045 Forensic Accounting (Elective,
offered on a rotating basis)
Credits and
contract hours: 3 hours lecture
This
course covers deceptions that are reported or implied in accounting
records. The topics that are part of
this course include fraud auditing, legal proceedings, being an expert
witness, and the professional responsibilities of the CPA.
ACCT 6053 Business Valuation and Performance (Elective,
offered on a rotating basis)
Credits and
contract hours: 3 hours lecture
This
course provides students with the skills necessary to understand, analyze,
evaluate, and use the information available in corporate financial
reports. It also investigates
corporate mergers, acquisitions, and corporate restructuring
framework. Consideration is given to
issues faced by corporate managers as they design reporting strategy.
ACCT 6058 Financial Statement Analysis
Credits and
contract hours: 3 hours lecture
A
review of financial statements for fairness and completeness in reporting,
with focus on analysis of financial statements and related footnotes from
the standpoint of different users of financial reports.
ACCT 6068 International Accounting
Credits and
contract hours: 3 hours lecture
This
course focuses on the evolution of the international dimensions of
accounting and the national differences in accounting thought, practice,
problems, and issues from other accounting systems. There is also a survey of international
standards.
ACCT 6075 Tax Research and Planning (Elective,
offered on a rotating basis)
Credits and
contract hours: 3 lecture hours
This
course uses students’ tax research skills to discover new knowledge on
advanced tax topics such as passive activity losses, alternative minimum
taxes, international taxation, and multi-state taxation. The course also includes gift and estate
tax compliance and tax planning as well as deferred compensation.
ACCT 6078 Fund Auditing
Credits and
contract hours: 3 lecture hours
This
is an in-depth exposition of the current standards and specialized
accounting practices of state and local government, school systems,
universities and hospitals, by use of case studies.
MGNT 6059 Legal Environment of Business
Credits and
contact Hours: 3 lecture hours
Cover
of the major legal requirements that will be encountered by the
professional accountant. Topics will include the Uniform Commercial Code,
contracts, and the legal liability and responsibilities of agencies and
accountants.
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