Accounting Courses

Accounting Courses

Accounting

ACC 225: Financial Accounting

3 Credit Hour(s)

Fulfills core competency: Critical Thinking and Problem Solving. Fundamentals of financial accounting, the accounting cycle with emphasis on analysis of financial statements for service, merchandising, and manufacturing operations. Problems supplement the theory, principles and management applications. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Pre-req: MGQ-121, MTH 124 or equivalent.
Session: Fall and Spring
Year: All Years (UG)

ACC 226: Managerial Accounting

3 Credit Hour(s)

A continuation of ACC 225 with emphasis on the application of the accounting model to corporations. In addition, there is an introduction to the use of accounting information in management decision-making settings. Problems supplement the theory, principles, and management application. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 225; MTH 124 or equivalent.
Session: Fall and Spring
Year: All Years (UG)

ACC 311: Intermediate Accounting I

3 Credit Hour(s)

Study of generally accepted accounting principles, emphasizing financial statement presentation and an in-depth study of accounting for current assets and liabilities. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226.
Session: Fall
Year: All Years (UG)

ACC 312: Intermediate Accounting II

3 Credit Hour(s)

A continuation of ACC 311, focusing on liabilities, stockholder's equity and analytical procedures. Theoretical discussion of generally accepted accounting principles. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 311.
Session: Spring
Year: All Years (UG)

ACC 315: Cost Accounting

3 Credit Hour(s)

Analysis of costs and their use in the managerial functions of an enterprise. Topics include principles of cost accounting for inventory valuation and income determination, standard costs and budgets. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: Acceptance to upper division in Accounting; ACC 226.
Session: As Needed
Year: All Years (UG)

ACC 318: Income Tax Theory

3 Credit Hour(s)

This course focuses on the responsibilities of professional accountants in the preparation of tax returns for individuals and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226.
Session: Fall
Year: All Years (UG)

ACC 325: Introduction to Forensic Accounting

3 Credit Hour(s)

Fraud examination will begin with the study of various types of fraud as well as factors that contribute to fraudulent activity. Ethics are a key concept in this course, and will be analyzed within the context of various business activities, and students will study both preventive and detective strategies to mitigate risk of fraud. Fraud examination methods will comprise a significant portion of the course and will include investigating fraud, investigating concealment, inquiry methods, and fraud reporting. Students will also study the impact of fraud on financial statements, organizations, financial transactions, and legal proceedings. Prerequisites: ACC 311; Junior Status.
Session: Spring
Year: As Needed (UG)

ACC 332: Effective Communication and Research Methods for Accountants

3 Credit Hour(s)

Writing Intensive. This course is designed to improve the student's oral and written communication skills in the field of Accounting. Students will be introduced to major accounting research tools in such areas as compliance, tax planning, assurance services, and auditing. Fraud and other investigative techniques are also explored. The student will use the research process to write and orally present an Accounting paper. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade.
Session: Fall
Year: All Years (UG)

ACC 415: Advanced Accounting Problems

3 Credit Hour(s)

Advanced approach to generally accepted accounting principles applied to business activities. Problem-solving techniques and discussions of opinions of the Financial Accounting Standards Board as they relate to topical matters. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 312.
Session: Fall
Year: All Years (UG)

ACC 420: Auditing

3 Credit Hour(s)

This course focuses on the responsibilities of professional accountants in the conduct of independent audits and provides primary content (Generally Accepted Auditing Standards (GAAS) and Public Company Accounting Oversight Board (PCAOB)) for the professional accounting component of the degree program. Coursework also addresses ethics, finance, business statistics in auditing, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: ACC 312.
Session: As Needed
Year: All Years (UG)

ACC 430: Forensic Investigations

3 Credit Hour(s)

Application of theory is an important aspect of forensic accounting. In this course, a number of case studies will be analyzed that require the application of skills learned in ACC 325 Introduction to Forensic Accounting and MIS 428 Forensic Accounting Data Analysis Techniques. The topics of these case studies will include what is commonly referred to as the fraud tree: asset misappropriation, corruption schemes, financial statement fraud schemes and other fraud schemes. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 325.
Session: As Needed
Year: All Years (UG)

ACC 490: Accounting Theory and Professional Ethics

3 Credit Hour(s)

Fulfills core competency: Information Literacy. Fulfills Research and Presentation requirement. Writing Intensive. This is the capstone course for the Accounting curriculum. This course integrates the practical applications and theoretical concepts covered in previous accounting courses with ethical issues facing the profession. Class discussions, textbook reading, outside reading, projects, case studies, and other educational experiences will be used to explore this complex area of study. This class provides a fundamental study and critical evaluation of 'business ethics' in light of recent developments in the accounting profession. A research paper is a major requirement of this course. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: ACC 312.
Session: As Needed
Year: All Years (UG)

ACC 618: Advanced Taxation

3 Credit Hour(s)

This course focuses on the basic principles of federal income taxation of corporations, partnerships, trusts, gifts, and estates. It reinforces the use of tax research tools, and provides an overview of administrative and procedural aspects of tax practice. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: Acceptance into the 5-year B.S./M.S. program and completion of ACC 318.
Session: Spring
Year: All Years (GR)

ACC 620: Advanced Auditing

3 Credit Hour(s)

An advanced study of auditing standards, principles, theory, and practice. Current trends in auditing and assurance services will be emphasized. The class offers an in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet. The class will also be focused on the Information Technology Audit function, the use of technology in audits, auditing through computer systems and auditing around computer systems. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 420 and acceptance into the 5-year B.S./M.S. program.
Session: Fall
Year: All Years (GR)

ACC 630: Global Financial Reporting and Statement Analysis

3 Credit Hour(s)

This course presents a five step framework for effective financial statement analysis. It begins with an understanding of the industry economic characteristics and current conditions of the firm's businesses and the particular strategies the firm selects to compete in each of these businesses. It then assesses how well the firm's financial statements reflect the economic effects of the firm's decisions and actions. With the use of financial statement ratios and other analytical tools, it assesses the profitability and risk of the firm in the recent past and, by incorporating information about expected changes, forecasts expected profitability and risk. Finally, the analyst values the firm using various valuation tools and models. The framework will be applied to both domestic and international companies. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: Acceptance into the 5-year B.S./M.S. program.
Session: Summer
Year: All Years (GR)

ACC 650: Directed Research in Accounting

3 Credit Hour(s)

This course is the capstone course for the 150-hour accounting program. The student, under the guidance of a mentor, will prepare a research study in the field of accounting. The topic of the study must be approved by the graduate committee and defended in a public forum when complete. Details of the process will be provided to the student by their faculty mentor. Prerequisite: Permission of Instructor.
Session: As Needed
Year: All Years (GR)

Finance

FIN 212: Investing With Your Values

3 Credit Hour(s)

Fulfills core competency: Civic Responsibility. Writing Intensive. This course is a basic course in the operation of the stock market and learning to invest in this market. The primary emphasis will be on natural investing and choosing profitable investments that will contribute to environmental and economic sustainability.
Session: As Needed
Year: As Needed (UG)

FIN 325: Corporate Finance

3 Credit Hour(s)

This course focuses on the principles of managing finance in all forms of corporate entities, emphasizing value creation by financial managers. Specific topics include an overview of the financial system, the determinants of firm value, securities' markets and valuation, the value of the firm, and investment decisions. In addition, coursework addresses ethics, accounting, business statistics, economics, computer information systems, and legal environment of business components of the common professional business core. Prerequisite: ACC 226.
Session: As Needed
Year: As Needed (UG)

FIN 328: Investments

3 Credit Hour(s)

A study of investment principles, including the determination of objectives and a constructive approach to the attainment of these objectives. Securities markets, real estate, banking and insurance form the nucleus of the course. Prerequisite: ACC 226.
Session: As Needed
Year: As Needed (UG)

FIN 409: Money and Banking

3 Credit Hour(s)

Nature of money, development of the American monetary system, role of the banking system in creating the nation's money supply and structure and functions of the Federal Reserve System as the principal agency for monetary control. Prerequisites: ECO 201 and ECO 202.
Session: As Needed
Year: As Needed (UG)

FIN 601: Global Monetary System and Capital Markets

3 Credit Hour(s)

This course is devoted to in-depth discussion and practical application of business finance as practiced in a borderless world. The major topics covered include the international monetary system, the balance of payments, foreign exchange, the management of foreign exchange risk, the role of banks in international finance, and a discussion and analysis of the non-bank financial institutions and international financial markets that represent an inventory of financial resources for the global company.
Session: Fall
Year: As Needed (GR)

Health Systems Management

HSM 210: Introduction to Health Systems Management

3 Credit Hour(s)

An introduction to the structure and function of the health care delivery system. Includes basic concepts and measures of health, disease, quality, values, needs, and utilization; issues in health care workforce, institution, and system organization; general issues in policy, reimbursement, and regulation; and broad community and organizational considerations in health.
Session: As Needed
Year: As Needed (UG)

HSM 350: Grants and Contract Development

3 Credit Hour(s)

Fulfills core competency: Communication Skills. This course provides an overview of the role of grants and contracts in an organization's budget. Students will learn to plan grant projects, locate sources of funding, give effective presentations about their projects, and develop written grant proposals.
Session: Fall
Year: All Years (UG)

Management - Quantitative

MGQ 221: Business Statistics I

3 Credit Hour(s)

Fulfills Quantitative Literacy requirement. An introductory business statistics course that focuses on data collection, presentation, and analysis. Topics covered include graphical methods, descriptive statistics with exploratory data analysis, probability theory, probability distributions, sampling distributions, and confidence intervals. A microcomputer package will be used for analyzing selected data sets. Prerequisite: MTH 97 (or adequate competence as determined by mathematics placement).
Session: Fall and Spring
Year: All Years (UG)

MGQ 360: Production and Operations Management

3 Credit Hour(s)

An introduction to the design, planning, and control of systems that create goods and services. Topics include Total Quality Management, Just-in-Time, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: MGQ 221.
Session: Fall
Year: All Years (UG)

MGQ 427: Managerial Decision Making

3 Credit Hour(s)

An introduction to some of the important models and problem-solving techniques used in business decision-making. Topics include statistical decision theory, queuing theory, linear and integer programming, the transportation and assignment models, graph theory, and network flow models. Prerequisites: MGQ 221.
Session: Spring
Year: All Years (UG)

Management Information Systems

MIS 201: The E-World

3 Credit Hour(s)

An exploration of the electronic world and how websites are designed to affect the consumer. Diverse exercises in criticism and analysis to broaden the student's awareness of the impact of these sites on the individual will be completed. In addition the student will design and implement a website using current webdesign software.
Session: As Needed
Year: As Needed (UG)

MIS 205: Ethics of the Electronically Connected World

3 Credit Hour(s)

Fulfills core competency: Moral and Ethical Discernment. This course examines the different ethical situations that arise in the realm of an electronically connected world that affect both the individual and society, such as computer and internet crime, privacy issues, freedom of expression, intellectual property, and employer/ee issues. The student will discuss what ethics are, why it is important to act in ways that are consistent with a code of principles and will develop a personal approach to ethical decision making.
Session: Fall
Year: All Years (UG)

MIS 280: Computer Studies and Problem Solving

3 Credit Hour(s)

Fulfills core competency: Critical Thinking and Problem Solving. This is an intensive introductory computer course for majors in the Accounting and Business programs. Topics include the fundamentals of information processing including computer hardware concepts, operating systems, program management, electronic spreadsheets, and word processing. Emphasis is placed on analysis of business problems using PC software.
Session: Fall and Spring
Year: All Years (UG)

MIS 290: Information Systems Management

3 Credit Hour(s)

This course is designed to develop concepts and applications to give students a view of how computer-based processing is used in the functions of management in modern enterprises. Terminology and concepts of information management and control developed to process transactions and to create reports used in management decision-making. Prerequisite: MIS 280.
Session: As Needed
Year: As Needed (UG)

MIS 295: Accounting Information System

3 Credit Hour(s)

Accounting information systems are a subsystem of management information systems that processes financial transactions. It is more about critical thinking and judgment rather than journal entries. Its purpose is to provide internal reporting to managers for use in planning and controlling current and future operations and for non-routine decision making. It also impacts external reporting to outside parties such as to stockholders, creditors, and government agencies. In addition, students will become proficient in the use of advanced EXCEL techniques and become familiar with XBRL and Quickbooks. Prerequisites: ACC 225 and MIS 280.
Session: Spring
Year: All Years (UG)

MIS 331: Animation Software

3 Credit Hour(s)

An advanced course in the computer arts field that teaches methods of animation for the Web and CD-Rom. The principles of effective design and communicating information visually will be reinforced. The student will learn how to develop their own digital movies, animate websites and add text, audio and video elements to their movies.
Session: As Needed
Year: As Needed (UG)

MIS 428: Forensic Accounting Data Analysis

3 Credit Hour(s)

Forensic data analysis helps the forensic accountant learn the techniques required to audit large volumes of transactions to discover fraudulent activities. The student will utilize various audit software programs to test financial records for fraud. Topics include: digital prevention and deterrence, digital detection and investigation, and digital presentation and reporting tools. Prerequisite: ACC 325.
Session: As Needed
Year: As Needed (UG)