Bachelor of Science (BS)
Accounting
Degrees and Certificates
Courses
ACC1001: Accounting I
Credits 4.0ACC1001 is the first accounting course of a three-course sequence focusing on how stakeholders rely upon accounting information to assist them in their decision-making activities. This course introduces accounting as the "language of business" the tool used to communicate the effects of an organization's business activities on its income, financial position, and cash flows. The course provides an overview of the financial accounting system, including the role of accounting in business; the format, content, and use of financial statements; the impact of transactions on the financial statements; and the regulatory environment of accounting.
ACC1002: Accounting II
Credits 4.0ACC1002 is the second accounting course in a three-course sequence examining how stakeholders use accounting information to support decision-making activities. It continues the study of the financial accounting system, including the time value of money and the impact of financing, investing, and operating activities on a firm's earnings, financial position, and cash flows. The course also introduces managerial accounting systems as essential tools for managerial decision-making and presents various cost concepts, emphasizing that different costs serve different purposes.
ACC1003: Accounting III
Credits 4.0ACC1003 is the third accounting course in a three-course sequence examining the use of accounting information to support decision-making activities. It continues the study of managerial accounting, with an emphasis on product costing through traditional and activity-based approaches, the application of cost-based information in decision-making, the use of budgeting to achieve organizational objectives, traditional and contemporary performance management methods for responsibility centers, and capital budgeting.
ACC3010: Accounting Information Systems
Credits 4.0This course provides students with an integrated view of business processes/cycles, information processes, and accounting procedures. Topics include how business and information processes impact business strategy.
ACC3020: Intermediate Financial Accounting I
Credits 4.0This course explores Generally Accepted Accounting Principles (GAAP) associated with preparing and reporting a corporation's balance sheet, income statement, and statement of cash flows. Topics may include the regulatory environment surrounding financial accounting, measurement and reporting of balance sheet assets, and fundamental revenue and expense recognition principles.
ACC3025: Intermediate Financial Accounting II
Credits 4.0This course continues the exploration of Generally Accepted Accounting Principles (GAAP) associated with a preparing and reporting corporation's balance sheet, income statement, and statement of cash flows. Topics may include the measurement and reporting of balance sheet liabilities and equity, more advanced revenue and expense recognition situations, and accounting corrections and changes.
ACC3040: Cost Accounting
Credits 4.0This course explores cost accumulation and budgeting systems applicable to manufacturing, service, and informational organizations. Students relate cost accounting information to management planning and decision-making activities. Topics may include job order, process, and activity-based costing systems.
ACC3045: Intermediate Cost Management
Credits 4.0This course continues the exploration of cost management techniques and approaches used in manufacturing, service, and information organizations. Topics may include performance measurement and reporting systems, Total Quality Management (TQM), cost allocations, decision support for managerial decision making, theory of constraints, and economic valued added.
ACC4010: Federal Taxation I
Credits 4.0This course explores the U.S. Internal Revenue Code applicable to individual income taxes. Topics may include taxable income, deductions, exemptions, property transactions, filings, and individual tax planning.
ACC4035: Governmental and Not-for-Profit Accounting
Credits 4.0This course explores accounting principles applicable to governmental (state and local), health care, educational, and other not-for-profit organizations. Topics may include the regulatory environment (which includes standard setting bodies such as the Governmental Accounting Standards Board [GASB]), fund accounting, reporting requirements, financial management, and budgets.
ACC4050: Internal Auditing and Assurance
Credits 4.0This course emphasizes fundamental assurance theories, concepts, and techniques associated with internal auditing. Topics may include the regulatory environment applicable to internal auditing, risk assessment, internal controls, evidential matter, audit reporting, and fraud.
ACC5001: Ethics and Accounting
Credits 4.0This course is designed to evaluate issues related to ethical reasoning, integrity, objectivity, independence, and other core values as defined by the American Institute of Certified Public Accountants (AICPA).
ACC5328: Intermediate Financial Accounting III
Credits 4.0This course continues the exploration of Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) associated with complex financial transactions that are fundamental to modern corporations. Topics may include asset and/or utility acquisition through leases, accounting for employee pensions and post-retirement benefits, accounting for federal income taxes, and financial instruments. Students may also prepare more sophisticated financial statements to report the effect of complex financial transactions. Emphasis is placed on current professional research in financial accounting and reporting and analyzing and solving problems within the accounting profession.
ACC5335: Governmental and Not-for-Profit Accounting
Credits 4.0This course explores accounting principles applicable to governmental (state and local), health care, educational, and other not-for-profit organizations. Topics may include the regulatory environment (which includes standard setting bodies such as the Governmental Accounting Standards Board [GASB]), fund accounting, reporting requirements, financial management, and budgets. Emphasis is placed on current professional research in governmental and not-for-profit accounting and analyzing and solving problems within the accounting profession.
ACC5348: Advanced Financial Accounting
Credits 4.0This course explores Generally Accepted Accounting Principles (GAAP) associated with a corporation's merger, acquisition, and foreign transactions and operations. Topics may include partnership transactions, International Financial Reporting Standards (IFRS), and advanced tools and techniques for governmental and not-for-profit entities.
ACC5360: External Auditing and Assurance
Credits 4.0This course explores assurance concepts associated with external auditing. Topics include the regulatory environment applicable to external auditing, generally accepted auditing standards (GAAS), audit reporting, professional conduct and ethics, audit responsibilities and objectives, audit evidence, audit planning and analytical procedures, and information systems auditing. Emphasis is placed on current professional research in external auditing and assurance and analyzing and solving problems within the accounting profession.
ACC5372: Federal Taxation II
Credits 4.0This course explores the U.S. Internal Revenue Code applicable to corporate income taxes. Topics include taxable income, expenses, equity transactions, filings, and corporate tax planning. Emphasis is placed on current professional research in corporate taxation and analyzing and solving problems within the accounting profession.
ACC6311: Advanced Accounting Information Systems
Credits 4.0This course continues the exploration of accounting information systems by examining the impact industry models and paradigms have on accounting information systems. Industries may include healthcare, financial services, information technology and software, manufacturing, and hospitality services.
ACC6315: Accounting Services Consulting
Credits 4.0This course explores the potential consulting models, policies, and procedures associated with other professional accounting services. Topics may include client marketing, engagement management, consulting categories, scope of services, risk mitigation, and customer service.
ACC6330: Advanced Financial Reporting
Credits 4.0This course explores reporting as specified by the Securities and Exchange Commission (SEC) under a variety of business and corporate circumstances. Topics may include the regulatory environment applicable to corporate entities (which includes reporting requirements under Sarbanes-Oxley), accounting restatements, forecasts, and projections.
ACC6342: Corporate Controllership
Credits 4.0This course explores the knowledge, skills, abilities, and professional experience needed to become a successful corporate controller of a U.S. business organization. Topics may include strategic alignment of operating and financial systems, systems implementation, corporate reporting, budgetary control, and risk analysis.
ACC6345: Intermediate Cost Management
Credits 4.0This course continues the exploration of cost management techniques and approaches used in manufacturing, service, and information organizations. Topics may include performance measurement and reporting systems, total quality management (TQM), cost allocations, decision support for managerial decision making, theory of constraints, and economic valued added. Emphasis is placed on current professional research in cost management and analyzing and solving problems within the accounting profession.
ACC6362: Forensic and Fraud Auditing
Credits 4.0This course explores the historical and current fraud environment faced by business organizations. Topics include fraud investigation, loss exposure, fraud risks, and control policies.
ACC6374: Advanced Taxation
Credits 4.0This course explores the U.S. Internal Revenue Code applicable to estates, trusts, gifts, partnerships, and other corporate entities. Topics include advanced tax planning, tax research, and tax implications of management decisions.
ACC6999: Capstone Review
Credits 4.0This comprehensive overview course integrates graduate accounting and taxation concepts and skills acquired from previous courses. The course prepares students to take the uniform Certified Public Accountant (CPA) Examination for Certification in Accountancy. This course will review the Financial Accounting and Reporting, Auditing and Attestation, Regulation, and Business Environment and Concepts sections of the CPA Exam. The simulation question requirements of the CPA Exam will also be reviewed.