Course Descriptions

All courses are three credits.

Advanced Accounting Theory

ACCT 563

This course examines the postulates, principles and concepts of accounting and financial reporting that have developed over time and the institutions that have shaped them. A critical view is taken on the complex reporting issues facing businesses today.

Advanced Auditing

ACCT 516

This course is a study of external auditing. Students will cover audit sampling, attestation engagements and research various audit topics as well as examine current issues and problems in auditing and the profession as a whole using academic and practitioner literature.

Cases in Financial Accounting and Reporting

ACCT 509

This course examines numerous topics in financial accounting and reporting through individual case analysis. Students will search relevant Generally Acceptable Accounting Principles, develop solutions and prepare written reports.

Contemporary Issues and Cases in Managerial Accounting

ACCT 521

This course provides students with research techniques relating to management accounting issues. Topics will be addressed in a case study format and will include cost measurement concepts, cost accumulation, production costs, decision making models, forecasting and measurement techniques, planning and budgeting, variance analysis, performance measures and benchmarking.

Current Issues in Accounting

ACCT 511

This course addresses current issues in the field of accounting. Topics will be diverse and may include ethics, harmonization of accounting and financial reporting methods as well as current issues being addressed by the FASB, the SEC and the IFRS.

Contemporary Issues in Business Law

BLAW 507

This course addresses legal issues from such topics as contracts, sales, agency, corporations, partnerships, commercial paper, personal property, bankruptcy and government regulations.

Contemporary Issues in Information Systems and Controls

ACCT 510

This course will emphasize the professional and legal responsibilities of accountants and auditor managers for the design, operation and controls of accounting information systems applications.

Technology for Business Transformation

ACCT 585

This course examines strategic initiatives for implementing competitive advantages in business and accounting. The course considers supply chain management, building a customer-centric organization - CRM, enterprise resource planning, creating innovative organizations, E-Business, creating collaborative partnerships and strategic outsourcing.

Governmental and Not-for-Profit

ACCT 508

This course examines accounting and reporting requirements for local, state and federal government and not-for-profit organizations.

Tax Research

ACCT 503

This course develops tax research and writing skills through research on the Internal Revenue Code, Treasury Regulations and Federal Tax cases. Tax issues related to individuals, business entities, estates and gifts are examined.