Accounting Courses
150 Special Topics. 4. May also be offered at 250, 350 and 450 levels.
201 Introduction to Accounting. 4. Fundamental accounting concepts as applied to business enterprises. Emphasis on analysis and recording of transactions and the use of financial statements for decision-making. Fulfills business and policy studies requirement.
260 Independent Study. 1-4. May also be offered at 360 and 460 levels.
290 Internship, 1-4. May also be offered at the 390 level.
301 Intermediate Accounting I. 4. Theory and application of financial accounting, with an emphasis on the accounting cycle, financial statement presentations — the statement of financial position and the income statement. Present value concepts and current assets are also discussed. Prerequisite: ACCT 201.
302 Intermediate Accounting II. 4. Theory and application of financial accounting, with an emphasis on liabilities, intangible assets, operational assets and corporate equity accounts. Other topics include earnings per share, dilutive securities and long-term investments. Prerequisite: ACCT 301.
303 Intermediate Accounting III. 4. Theory and application of financial accounting, with an emphasis on changes in financial position, pension costs, leases, current-value accounting, revenue recognition and partnerships. Prerequisite: ACCT 302.
310 Introduction to Forensic Accounting - Fraud Prevention and Detection. 4. This course will provide future forensic accountants with a basic understanding of the nature of occupational fraud and abuse. Students will learn about the nature of fraud, techniques used to commit fraud, and the underlying indicators of fraud. The course will also examine specific ways that fraud is committed and concealed. Students will learn how to prevent and detect fraud as well as some of the basic techniques of fraud investigations.
311 Cost Accounting. 4. Development and use of production costs in planning, controlling and decision-making. Prerequisite: ACCT 201.
320 Criminology and Legal Issues for Forensic Accountants. 4. This course will help students understand human behavior related to fraud. Students will examine the various theories that have been developed to explain why individuals commit fraud. This course will also take a look at the criminal justice system in the United States and the legal issues related to fraud. Students will learn how to protect the legal rights of any individual who is suspected of committing a fraud as well as how to legally gather evidence that can be used in court. This course will also examine the code of ethics for forensic accountants to guide them in performing the engagement in an acceptable manner.
321 Taxation of Individuals. 4. Principles of federal income tax laws relating to individuals. Prerequisite: ACCT 201. Fulfills business and policy studies requirement.
322 Taxation of Corporations and Partnerships. 4. Principles of federal tax laws affecting corporations, shareholders and partnerships. Prerequisite: ACCT 321 recommended.
330 Computer Forensics. 4. The forensic investigator needs a variety of computer skills to navigate through financial transactions. A course on computer forensics will teach students how individuals use the computer to perpetrate a fraud. But this course will also teach students how to investigate fraud utilizing the computer as an extremely powerful tool to detect fraud. Students will examine the application of various computer techniques to audit financial statements and control systems to gather evidential matter to support the fraud investigation as well as understand the legal elements of computer evidence.
401 Advanced Accounting. 4. Accounting and reporting for consolidated corporations, partnerships, multinational enterprises and nonprofit organizations. Prerequisite: ACCT 303.
411 Auditing. 4. The independent auditor’s examination of the accounting control system and other evidence as a basis for expressing an opinion on a client’s financial statements. Basic audit objectives, standards, ethics, terminology, procedures and reports. Prerequisite: ACCT 303.
412 Advanced Forensic Investigation. 4. This course will examine the techniques for properly executing a forensic investigation for the purpose of prosecution. The student will learn how the properly analyze documentation necessary to support an audit finding. The course will also cover interviewing theories and the practical application of solid forensic interviewing skills. The student should be familiar with the various sources of information and how they can be legally obtained when they are external to the organization. Data analysis and proper tracing of illicit transactions is a necessary skill. The final product is the written report of the findings of the forensic accounting. The importance of accuracy and timeliness is a vital skill that will be addressed in this course.
421 CPA Problems. 4. General and specialized problems in accounting and related fields which constitute the subject matter of the CPA examination in Accounting and Reporting and Financial Accounting and Reporting.
422 CPA Law. 4. General and specialized topics in business law that constitute the subject matter of the CPA examination in that area. Topics include contracts, negotiable instruments, agency and the accountant’s legal liability.