This course presents an introduction to: (1) the theory and practice of financial accounting, including the measuring, recording, and reporting of business transactions for external uses, and (2) the study of managerial accounting, including the analysis of accounting information for planning and management decision-making. Topics include the understanding and preparation of financial statements and all related component sections, cost behavior, budgeting, time value of money, and performance measurement and evaluation techniques.

The theory and practice of accounting applicable to measuring, recording, and reporting business transactions for external users. Topics include generally accepted accounting principles with introductions to business ethics, the accounting process, financial statement preparation, merchandising operations, short-term liquid assets, fixed assets, inventories, current and long-term liabilities, and owner's equity.

A study of accounting information systems used to assist decision makers through identifying, measuring, and processing relevant information and communicating the information through reports. Topics include cost concepts and allocations, cost volume profit analysis, budgeting, performance measurement and evaluation techniques, short run decision analysis, pricing decisions, and capital investment analysis.

A study of fundamental federal income tax laws as they relate primarily to individuals. Topics include taxable income, allowable deductions, property transactions, and tax determination. Basic concepts related to partnership and corporate taxation, payroll and sales tax reporting will also be addressed.

This course provides a review of the accounting reporting process with an in-depth study of generally accepted accounting principles as they relate to assets and their related income statement accounts. Topics also include time value concepts and the recognition of revenue.

This course provides a review of the accounting reporting process with an in-depth study of generally accepted accounting principles as they relate to liabilities, stockholders' equity, and their related income statement accounts. Topics include special accounting problems, accounting for investments, dilutive securities, income taxes, post-retirement benefits, leases, and the statement of cash flows.

A study of basic cost accounting concepts and procedures, with emphasis on the development, interpretation, and application of managerial accounting information for planning, control, and decision-making. Topics include financial statement analysis, break-even analysis, profit planning, product costing theories and systems, pricing and budgeting strategies, and project control tools in commercial and government cost accounting.

This course explores accounting information systems principles and practices related to designing, maintaining and enhancing business systems and processes. Topics include business analysis, databases and enterprise systems, internal controls, reporting, IT security and fraud, and emerging technologies. Students will be exposed to various accounting software applications.

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.

This course requires on-the-job experience in accounting where students exercise decision-making skills, problem-solving skills, communication skills, and accounting knowledge acquired in the student's academic program. In addition, students create a professional online e-portfolio including cover letter, resume, letters of recommendation, personal background, target industry information, work samples, and internship reports/evaluations.

Study in a special topic to be determined by the school.

An intensive study of a selected topic under the direction of an instructor.

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.