B.S./B.A. in Accounting: Curriculum

Introduction to financial statements prepared by accountants for business entities. Emphasis of the course is upon the fundamental procedures involved in the preparation of financial data for presentation to outside users. Prerequisite: MATH 070.

A study of the development, presentation, and interpretation of accounting information utilized by management in decision making, planning and control. Prerequisite: ACCT 211.

Analysis of methods of investigating, collecting, organizing, and presenting data for formal and informal business reports. Prerequisite: WR 121 or equivalent.

Nature, origin and philosophy of law and procedures. Study of law of contracts and sales.

An analysis of the operation of a mixed economy from an aggregate perspective. Issues such as inflation, unemployment, international trade, government finance, economic growth, and the neoclassical economic theory. Prerequisite: MATH 095 or MATH 098. Student must have at least sophomore standing to register for this course.

A systematic investigation of the operation of a market system, focusing on the role of households, firms, and government in determining wages and prices. The topics of analysis include concentration of economic power, the distribution of income, and the role of government in a market system. Prerequisite: MATH 095 or MATH 098. Student must have at least sophomore standing to register for this course.

Information Systems (IS) develop the information that managers use to make decisions and is a necessary component for the creation, storage, transformation, and protection of business data. This course will introduce you to IS and the design, analysis, and implementation of datasets and is intended to refine and extend skills in Microsoft Excel and other business management technologies. The course will conclude with a study of management information systems (MIS) and the role they play in organizations. Prerequisite: BA 131 or equivalent. Student must have Sophomore standing to register for this course.

This course is designed to provide students with an overview of the organizational systems contributing to the collection, processing, and reporting of financial accounting information. Considerable emphasis will be given to transaction cycles, internal accounting controls, and system documentation techniques. Prerequisite: BA 131.

Introductory course in financial concepts focusing on analyzing the firm’s performance, understanding risk and return, and conducting capital budgeting and business valuation. Prerequisites: ACCT 213, BA 303, ECON 202, and STAT 243. Student must have at least sophomore standing to register for this course.

Study of primary functions of management of goal-directed organizations. Analysis of the internal organization structure and of management roles within complex organizations. Study of structural bases, work-flow pattern, leadership patterns, and control systems upon human behavior. Student must have at least sophomore standing to register for this course.

A study of the federal income tax system as it relates to the taxation of the individual, including a survey of the historical development of the tax law, tax research techniques, technical tax provisions and tax planning. Prerequisite: ACCT 211 and sophomore standing.

A study of the federal income tax system as it relates to corporations, partnerships, estates, and trusts. Throughout the study of the various technical tax provisions, tax research techniques are emphasized. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 333.

A study of the federal income tax system as it relates to corporations, partnerships, estates, and trusts. Throughout the study of the various technical tax provisions, tax research techniques are emphasized. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 333.

This is an introductory course on management of the operations function with emphasis on practical applications. Topics covered will address the role of operations Management including analysis, design, planning, and controlling of production and business processes. Prerequisites: BA 303 or ACCT 303, BA 321, STAT 243. Student must have at least junior standing to register for this course.

A comprehensive study of generally accepted accounting principles and procedures underlying valuation, income measurement and the preparation of financial data. Must be taken in sequence. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 211.

A comprehensive study of generally accepted accounting principles and procedures underlying valuation, income measurement and the preparation of financial data. Must be taken in sequence. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 383.

A comprehensive study of generally accepted accounting principles and procedures underlying valuation, income measurement and the preparation of financial data. Must be taken in sequence. Prerequisite: ACCT 384.

This course provides a survey of international accounting topics, including international financial reporting standards (IFRS), comparative accounting between US GAAP and IFRS, foreign currency translation, comparison of financial statements utilizing different accounting standards, international transfer pricing, and international taxation issues. Prerequisite: ACCT 211, ACCT 383, ACCT 384, ACCT 385.

A study of the role of a professional accountant; codes of accountants; ethical decision making; and the legal, regulatory and social environment in which an accountant makes decisions. Relevant to preparation for the CPA examination. Prerequisite: BA 225, BA 321.

An in-depth examination of the principles, procedures and theory applicable to accounting for not-for-profit organizations. Types of organizations covered include state and local governments, hospitals, colleges, health-welfare and other non-profit organizations. Student must have at least junior standing to register for this course. Prerequisite: ACCT 211.

A study of the concepts, purposes, and terminology underlying cost accounting. Topics include job-order costing and processing, cost-volume-profit relationships, standard costs, joint-product costs and by-product costs, capital budgeting, cost allocation, and the planning, control, and valuation of inventory. Relevant to preparation for the CMA and CPA examinations. Student must have at least junior standing to register for this course. Prerequisite: ACCT 213.

This course will cover the principles and methodology of forensic accounting, fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, on-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mitigate this behavior. Student must have at least junior standing to register for this course. Prerequisite: ACCT 424.

An in-depth examination of the principles, procedures, and theory applicable to accounting for partnerships and corporate consolidations. Other topics include home and branch office accounting, business combinations, and governmental accounting. Student must have at least junior standing to register for this course. Prerequisite: ACCT 385.

This course covers legal principles concerning advanced business law topics such as the Uniform Commercial Code, secured transactions, employment law, partnership law, property, corporations, and accountant’s legal liability. Prerequisite: BA 254.

An in-depth examination of the principles, procedures and theory applicable to accounting for not-for-profit organizations. Types of organizations covered include state and local governments, hospitals, colleges, health-welfare and other non-profit organizations. Student must have at least junior standing to register for this course. Prerequisite: ACCT 211.

An introduction to auditing and the auditing profession.Topics include generally accepted auditing standards, generally accepted accounting procedures, the auditor’s opinion, the development and use of audit programs, professional responsibilities, and the acquisition and evaluation of audit evidence. Relevant to preparation for the auditing section of the CPA examination. Prerequisite: ACCT 385.

This course will cover the principles and methodology of forensic accounting, fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, on-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mitigate this behavior. Student must have at least junior standing to register for this course. Prerequisite: ACCT 424.

A study of the federal income tax system as it relates to corporations, partnerships, estates, and trusts. Throughout the study of the various technical tax provisions, tax research techniques are emphasized. Student must have at least sophomore standing to register for this course. Prerequisite: ACCT 333.

An in-depth study of how to find answers to tax questions. Students will become acquainted with various tax materials and their use, including tax services, case reports, and IRS publications. Prerequisites: ACCT 333 and ACCT 334.

Tax Practice & Procedure is a class focused on the procedural aspects of dealings between taxpayers’ representatives and the Internal Revenue Service (IRS), The class will prepare students to handle practical issues involving your and your clients’ ethical obligations, penalties, statute of limitations on assessment and collection of taxes, access to information, IRS audit procedures, administrative appeals, interest on underpayments and overpayments, claims for refunds, and collection methods. Prerequisite: ACCT 333 and ACCT 334.

This course covers tax-planning techniques used by tax professionals in order to reduce the tax liability of their clients, including individuals with businesses interests, as well as tax considerations that corporations must consider in making proper decisions concerning business transactions, such as mergers and acquisitions. Prerequisite: ACCT 333 and ACCT 334.

This course is to offer a broad overview of investment management issues. We examine how individuals make choices among investment alternatives that have uncertain payoffs in the future. An understanding of risk and return for individual securities and portfolios is necessary for making these decisions. We then evaluate financial decision making for the market as a whole to describe the valuation process for different securities. The course covers topics on portfolio theory, asset pricing models, efficient market hypotheses, fixed-income securities, derivatives securities, equity portfolio management and portfolio performance evaluation. Prerequisite: BA 313.

Study and apply the concepts of long-term and short-term financing decision making in the context of large and small business. Examine the role of finance in the global economy. Prerequisite: BA 213, BA 303 or ACCT 303, ECON 202 and STAT 243.

Advanced cost accounting techniques are discussed, including Process Costing, Activity-Based Costing, and Transfer Pricing. Special attention will be paid to management decisions and the use of relevant accounting information in making those decisions. Prerequisite: ACCT 421.

Managing projects is one of the key aspects in today’s business operations. It requires a blend of theory and practice. In this course, emphasis will be given to practical examples. Students will learn how to manage projects by focusing on project planning, organization, team building, and effective control mechanisms. Prerequisite: BA 321. Student must have at least junior standing to register for this course.