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ACC 5100 Foundations of Financial Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
This course provides an introduction to the field of accounting and to the development and use of accounting information in the business world. The course is structured to emphasize accounting techniques and procedures, accounting theory and interpretation, and the use of accounting to understand the changes in highly computerized and diversified businesses. | 3 | 0 | 0 | | |
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ACC 5200 Managerial Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5100 (Minimum Grade of C, May not be taken concurrently)
Managerial accounting provides key data to managers for planning and controlling, as well as costing products and services. By focusing on basic concepts, analyses, uses and procedures, instead of procedures alone, we recognize managerial accounting as a tool for business strategy and implementation. The pace of change in organizations continues to be rapid. The course reflects changes occurring in the role of managerial accounting in organizations and in research on cost accounting. | 3 | 0 | 0 | | |
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ACC 5300 Financial Reporting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
An intermediate-level study of accounting problems relative to the measurement of assets, liabilities, equity, and the determination of income. | 3 | 0 | 0 | | |
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ACC 5350 Advanced Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5300 (Minimum Grade of C, May not be taken concurrently)
Theory and practices related to accounting for investments and business combinations and the preparation of consolidated financial statements and international operations. Concepts and practices applied to accounting for partnerships, governmental units, colleges and universities, hospitals, and other non-profit organizations. | 3 | 0 | 0 | | |
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ACC 5420 Strategic Cost Management
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
How managerial accounting can provide strategic information to the firm. Topics include activity-based costing in traditional and advanced manufacturing environments, activity-based costing in service entities, capital budgeting in advanced manufacturing environments, target costing, value engineering, business process reengineering, kaizen, and analysis of micro-profit centers. | 3 | 0 | 0 | | |
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ACC 5500 Accounting Information Systems
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
Systems approach to management and information, stressing the manager-user viewpoint in covering management and organization systems, computer-based systems, systems design and analysis, and decision-making concepts. No computer programming is required. | 3 | 0 | 0 | | |
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ACC 5510 Auditing
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5300 (Minimum Grade of C, May not be taken concurrently)
An introduction to the basic standards, procedures, and theories of independent and internal auditing with primary emphasis on financial statement examinations by CPAs. The nature and scope of auditing, auditing standards and procedures, statements on auditing standards, code of ethics, and internal control. | 3 | 0 | 0 | | |
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ACC 5520 Corporate Fraud Detection and Prevention
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5100 (Minimum Grade of C, May not be taken concurrently)
This course focuses on detection, control and prevention of corporate fraud, in view of recent revelations, especially in the area of creative and aggressive accounting and insider trading irregularities that have forced several corporations to bankruptcy. Specific corporate frauds investigated include: creative cash flow reporting, fraudulent financial reporting, recognizing premature or fictitious revenue, aggressive cost capitalization and extended amortization policies, misreported assets and liabilities, creative income statement classifications and recasting pro-forma earnings measures. | 3 | 0 | 0 | | |
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ACC 5540 Crisis Cash and Accounting Management
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5100 (Minimum Grade of C, May not be taken concurrently)
This course addresses crisis accounting; forensic accounting; critique of current fraudulent accounting practices; bankruptcy filings; and controllership. Also included are Cash Crisis Management: short-term financial strategies; innovative and rapid cash management; cash collection strategies; cash budgeting; cash flow forecasting; optimal cash management models; refinancing via debt restructure and asset management. | 3 | 0 | 0 | | |
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ACC 5550 Controllership
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
A study of the scope of the responsibilities of the controllership function. These responsibilities include planning for control, reporting and interpreting accounting and other information, and evaluating and consulting with all segments of management. The course focuses on the management control systems and the environment within which it operates. Topics may include strategic planning, budgeting, ethics in management accounting, control in multinational firms, control of projects, transfer pricing techniques and policies, and compensation as a motivational tool. | 3 | 0 | 0 | | |
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ACC 5600 Federal Income Taxation
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
This course sensitizes managers to the tax implications of managerial decision making. Particular emphasis is placed on tax planning in order to minimize Federal tax liabilities. | 3 | 0 | 0 | | |
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ACC 5950 Seminar in Accounting
| Credit Hours | Recitation/Lecture Hours | Studio Hours | Clinical Hours | Lab Hours |
Prerequisites:
ACC 5200 (Minimum Grade of C, May not be taken concurrently)
An intensive examination of selected financial, managerial and/or tax reporting topics from the perspective of historical background, current theory, and pronouncements of official bodies governing accounting practices. | 3 | 0 | 0 | | |
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