Course Descriptions


Accounting Courses

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    ACC 5100 Corporate Financial Accounting

    ACC 5100 Corporate Financial Accounting

    Credit Hours: 3

    ACC 5100 provides you with the tools, vocabulary, techniques, and strategies needed to understand the world of accounting. You will learn to read the basic balance sheet, income, comprehensive income, and cash flow statements, to apply inventory cost flow assumptions and depreciation methods, and to analyze the impact of planned transactions on corporate financial position and results of operations. Take-away tools will include the ability to research corporate reports and investor information on company web pages and through the use of EDGAR, the SEC’s Electronic Data Gathering and Retrieval site. You will use Excel’s financial formulas, prepare loan amortization schedules, and comprehend the power of compound interest. You will perform a variety of financial statement analyses, including vertical, horizontal, and ratio analysis, and grasp the need for the careful application of industry and competitor comparisons.

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    ACC 5200 Managerial Accounting

    ACC 5200 Managerial Accounting

    Credit Hours: 3

    Managerial accounting provides key data used by managers to make decisions regarding control of operations, planning for the future, and developing business strategy within an organization. By introducing the basic concepts, analyses, uses, and procedures in an easy-to-comprehend manner, this course is designed to help students build a wide range of accounting and problem-solving skills, and understand how managerial accounting can guide and enhance business decision making as well. 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.

    Prerequisites:

    • ACC 5100 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5300 Financial Reporting

    ACC 5300 Financial Reporting

    Credit Hours: 3

    An intermediate-level study of accounting problems relative to the measurement of assets, liabilities, equity, and the determination of income.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5350 Advanced Accounting

    ACC 5350 Advanced Accounting

    Credit Hours: 3

    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.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5420 Strategic Cost Management

    ACC 5420 Strategic Cost Management

    Credit Hours: 3

    ACC 5420 illustrates the role and impact that managerial accounting provides the firm with strategic information. 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.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5500 Accounting Information Systems

    ACC 5500 Accounting Information Systems

    Credit Hours: 3

    Students will understand the accounting information system (AIS) and how the AIS and management information systems are co-dependent. The integrity of the AIS forms the basis for transparent financial reporting. As such, students develop an understanding of the internal controls over the accounting system, including controls for information security, confidentiality, privacy, availability, and processing integrity. In addition to gaining an understanding of the various subsystems of the AIS, such as the sales and collection process, the procurement process, and other subsystems, the student will gain practical experience in analyzing data from the AIS. Students will utilize online analytical software and learn techniques for probing big data. This practical application will expose students to methods of identifying outliers in the data and signs of data manipulation or fraudulent transactions. Learning outcomes: Students studying accounting information systems will employ online resources for developing competitor and industry comparisons.

    Prerequisites:

    • ACC 5100 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5510 Auditing

    ACC 5510 Auditing

    Credit Hours: 3

    Students will be introduced to the basic standards, procedures, and theories of independent and internal auditing with primary emphasis on examinations for forensic auditing. Although the course will ensure that the student has a basic understanding of the independent financial audit process, from client selection to the preparation and delivery of the audit report, the main focus will be on methods of gathering auditing evidence. As such, students will perform audit analyses including analytical procedures with industry, competitor, and budget or forecasted comparisons, tests of internal controls, questionnaire and survey development techniques, sample size and sample selection procedures, and tests of account or transaction balances.

    Prerequisites:

    • ACC 5100 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5520 Corporate Fraud Detection and Prevention

    ACC 5520 Corporate Fraud Detection and Prevention

    Credit Hours: 3

    ACC 5520 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 often forced corporations into bankruptcy. Specific corporate frauds investigated include: creative cash flow 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. Students will, through the use of cases, be exposed to numerous cases involving both misappropriation of assets and fraudulent financial reporting, and will develop the tools for recognizing red flags that may signal corporate fraud. Students will apply tools such as Benford’s law for detecting fraudulent data and income reconstruction methods.

    Prerequisites:

    • ACC 5100 (Minimum Grade of C, May not be taken concurrently) OR
    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5540 Cash Crisis Management

    ACC 5540 Cash Crisis Management

    Credit Hours: 3

    ACC 5540 addresses cash crises and accounting tools for monitoring and managing cash flows. Students will complete projects in developing a 13-week cash budget, and preparing a comprehensive bank reconciliation and analysis, including a proof of cash statement. The course will introduce students to cash flow forecasting, optimal cash management models, and refinancing via debt restructuring and asset management. As part of the course, the students will prepare collateral statements and track cash advance balances and available credit balances that fully consider the changing value of the underlying collateral. The course will also include an introduction to bankruptcy and students will apply bankruptcy prediction models as a tool for macro analysis along with industry and competitor comparisons. Operating ratios, the operating cycle and cash flow cycle will be assessed. In addition, the students will be introduced to cases that involved the misappropriation of cash and the red flags that may indicate such misappropriation may or can occur for a particular company.

    Prerequisites:

    • ACC 5100 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5550 Controllership

    ACC 5550 Controllership

    Credit Hours: 3

    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.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5600 Federal Income Taxation

    ACC 5600 Federal Income Taxation

    Credit Hours: 3

    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.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)
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    ACC 5940 Directed Studies in Accounting

    ACC 5940 Directed Studies in Accounting

    Credit Hours: 1 TO 3

    Readings and research in a pertinent field of study chosen by the student and supervised by a faculty member. Conferences, oral reports or papers are required by the supervising faculty as evidence of work progress and project completion. May be repeated once with permission of director of Graduate Business Programs.

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    ACC 5950 Seminar in Accounting

    ACC 5950 Seminar in Accounting

    Credit Hours: 3

    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.

    Prerequisites:

    • ACC 5200 (Minimum Grade of C, May not be taken concurrently)