ACC - Accounting
This course provides an in-depth study of advanced accounting concepts. Topics include goodwill, business combinations including consolidated financial statements for wholly and partially owned subsidiaries, derivatives and hedge accounting, foreign currency transactions and translation, and partnership accounting.
An applications-oriented course designed to develop the tools essential to evaluate the performance and assess the value of companies from a decision maker's perspective. Topics include industry and competitive strategy analysis, accounting analysis, ratio analysis, forecasting, earnings and cash-based valuation models, and equity and credit analysis.
A study of the Federal income tax laws as they relate primarily to individuals, trusts, and estates. Topics include gross income inclusions and exclusions, deductions for and from adjusted gross income, reporting of items from pass-through entities, depreciation and cost recovery, gains and losses on property transactions, 1031 exchanges, at-risk provisions and passive loss rules, tax determination, credits, and trust, estate, and gift taxation.
A study of Federal income tax laws as they primarily relate to C corporations, S corporations, partnerships, and LLCs. Topics include taxable income, liabilities, credits, net operating losses and book vs. tax differences for C corporations, and eligibility, elections, ordinary business income, separately stated items and basic calculations for S corporations, LLCs, and partnerships.
This course provides an in-depth study of tax planning and research as it relates to federal taxation. An emphasis will be placed on communicating the results of tax planning and research. Topics include authoritative hierarchy, uncertain tax positions, mergers, acquisitions and divestitures, individuals, trusts, estates, C corporations, S corporations, and partnerships.
A study of accounting as it relates to not-for-profit organizations and government entities. Topics include common transactions and financial statements within a not-for-profit organization accounting system, taxation of not-for-profit organizations, fund accounting in government and nongovernment entities, governmental financial statements, and employee benefit accounting.
This course provides students with the theoretical knowledge and practical framework to identify and deal with ethical conflicts that are encountered in the accounting profession. Topics include ethical principles and reasoning, core philosophies, virtues and justice, social responsibility, greed, corruption, collusion, fraud, earnings management, confidentiality, independence, moral seduction, conflicts of interest, responsibilities in tax practice, and data ethics.
A study of the attest functions of independent public accountants with emphasis on the philosophy of auditing. Topics include auditing standards, professional conduct, legal liability, internal control, audit evidence and techniques, and accountants' reporting responsibilities. Students will gain practical experience by researching the accounting standards codification.
A study of data analytics with an emphasis on identifying relevant issues and questions, gathering data, performing testing, and analyzing and communicating results. Topics include audit data, managerial, financial statement, and tax analytics. An emphasis is placed on applying real-world data using various tools.
This course requires on-the-job experience in accounting where students exercise decision-making, problem-solving and communication skills, and accounting knowledge acquired in the student's academic program. In addition, students create a professional portfolio including cover letter, resume, letters of recommendation, work samples, and internship reports/evaluations.
Study in a special topic under the direction of a faculty member.
This course provides an in-depth study of advanced accounting concepts. Topics include goodwill, business combinations including consolidated financial statements for wholly and partially owned subsidiaries, derivatives and hedge accounting, foreign currency transactions and translation, and partnership accounting.
An applications-oriented course designed to develop the tools essential to evaluate the performance and assess the value of companies from a decision maker's perspective. Topics include industry and competitive strategy analysis, accounting analysis, ratio analysis, forecasting, earnings and cash-based valuation models, and equity and credit analysis.
A study of the Federal income tax laws as they relate primarily to individuals, trusts, and estates. Topics include gross income inclusions and exclusions, deductions for and from adjusted gross income, reporting of items from pass-through entities, depreciation and cost recovery, gains and losses on property transactions, 1031 exchanges, at-risk provisions and passive loss rules, tax determination, credits, and trust, estate, and gift taxation.
A study of Federal income tax laws as they primarily relate to C corporations, S corporations, partnerships, and LLCs. Topics include taxable income, liabilities, credits, net operating losses and book vs. tax differences for C corporations, and eligibility, elections, ordinary business income, separately stated items and basic calculations for S corporations, LLCs, and partnerships.
This course provides an in-depth study of tax planning and research as it relates to federal taxation. An emphasis will be placed on communicating the results of tax planning and research. Topics include authoritative hierarchy, uncertain tax positions, mergers, acquisitions and divestitures, individuals, trusts, estates, C corporations, S corporations, and partnerships.
A study of accounting as it relates to not-for-profit organizations and government entities. Topics include common transactions and financial statements within a not-for-profit organization accounting system, taxation of not-for-profit organizations, fund accounting in government and nongovernment entities, governmental financial statements, and employee benefit accounting.
This course provides students with the theoretical knowledge and practical framework to identify and deal with ethical conflicts that are encountered in the accounting profession. Topics include ethical principles and reasoning, core philosophies, virtues and justice, social responsibility, greed, corruption, collusion, fraud, earnings management, confidentiality, independence, moral seduction, conflicts of interest, responsibilities in tax practice, and data ethics.
A study of the attest functions of independent public accountants with emphasis on the philosophy of auditing. Topics include auditing standards, professional conduct, legal liability, internal control, audit evidence and techniques, and accountants' reporting responsibilities. Students will gain practical experience by researching the accounting standards codification.
A study of data analytics with an emphasis on identifying relevant issues and questions, gathering data, performing testing, and analyzing and communicating results. Topics include audit data, managerial, financial statement, and tax analytics. An emphasis is placed on applying real-world data using various tools.
This course requires on-the-job experience in accounting where students exercise decision-making, problem-solving and communication skills, and accounting knowledge acquired in the student's academic program. In addition, students create a professional portfolio including cover letter, resume, letters of recommendation, work samples, and internship reports/evaluations.
Study in a special topic under the direction of a faculty member.