Accounting Courses (ACCT)
- 203 Introduction to Financial Accounting
- 204 Managerial/Cost Accounting
- 218 Volunteer in Income Tax Assistance
- 301 Intermediate Accounting I
- 302 Intermediate Accounting II
- 303 Accounting Information Systems
- 304 Managerial/Cost Accounting II
- 308 Income Tax Accounting
- 315 Governmental and Non Profit Accounting
- 317 SEC Reporting and International Accounting
- 318 Business Law II and Tax II
- 319 Forensic Accounting
- 402 Auditing
- 408 Seminar in Accounting
- 409 Advanced Accounting
- 471 Internship in Accounting
- 490 Accounting Preceptorship
- 495 Externship in Accounting
This course provides students with an introduction to the basic vocabulary and principles of external financial reporting by corporate business entities and to the basics of financial statement analysis and interpretation for corporations whose stock is traded in established exchanges.
Students are introduced to the vocabulary and basic principles and concepts of accounting information needed by business managers and others to aid in the planning and control decisions required for the successful operation of a business entity.
Volunteer in Income Tax Assistance (VITA) program is offered in partnership with the U.S. Internal Revenue Service. Volunteers receive training to provide free tax help for low-to-moderate income families who need assistance preparing their tax returns. Students may take this course more than once.
This course provides students a more in-depth study of accounting concepts and principles. In addition, the course emphasizes accounting theory, systems, and procedures including the importance of the role of accounting information in ethical decision-making processes of businesses, investors, and others.
Topics covered in-depth are current and long-term liabilities, stockholders’ equity, statement of cash flows, financial statement analysis in addition to the use of appropriate computer applications.
This course studies the concepts of accounting systems, both manual and computer based. Design and analysis in conjunction with internal control are studied to ensure accurate processing of all accounting information.
This course includes the study of the various methods used in determining and recording costs of manufactured products. Cost allocation, the preparation of financial statements for a manufacturing enterprise, and the use of cost information for decision-making and performance evaluation are emphasized.
This course studies federal taxes, with an emphasis on individual income taxes.
A study of different funds used in accounting for governmental entities and not-for-profit entities such as educational institutions, hospitals, and voluntary health and welfare organizations.
This course has two parts. The first part provides a study of what is required to prepare form 10-K annual reports, form 10-Q quarterly reports, and form 8-K current reports for publicly traded companies. It also includes a review of current regulatory issues. The second part provides conceptual and practical applications of accounting from a global prospective with special emphasis on managing multinational enterprises.
This course provides an analysis of the income tax consequences of the formation, operation and liquidation of corporations, partnerships, estates and trusts. Technical tax research involving federal income tax laws is required.
This course looks at the most common types of occupational fraud and financial statement reporting fraud. It includes an overview of behavioral research associated with persons who commit fraud, the methodology of fraud examination and the implementation of prevention strategies.
Auditing theory with some practical applications viewed from an independent auditor’s view. Independent auditor’s ethics are also covered.
Treatment of certain advanced areas in accounting theory, highly specialized areas, and CPA review.
Designed to provide exposure and understanding to more advanced topics in accounting: corporate acquisitions, consolidated statements, foreign currency transactions, and accounting for non-profit organizations.
Practical experience in public accounting, managerial accounting, or government or agency accounting.
Students assist faculty in teaching a course. Student duties might include tutoring, proctoring, course planning and preparation.
Qualified students have an opportunity to receive up to 12 hours of academic credit for supervised professional training and experience in the actual accounting work environment. The externship is an ongoing seminar between the student, the faculty member and the employment supervisor.