ACCT603 Advanced Business Concepts (3 semester hours)
This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of general business environment and concepts. The topics in this course include knowledge of corporate governance; economic concepts essential to understanding the global business environment and its impact on an entity's business strategy and financial risk management; financial management processes; information systems and communications; strategic planning and operations management.
ACCT604 Comprehensive Financial Accounting (3 semester hours)
This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of the financial reporting framework used by businesses, not-for-profit, and government entities. The financial reporting frameworks covered in this course include those issued by the FASB, the IASB, the SEC, and the GASB.
ACCT606 Advanced Auditing Topics (3 semester hours)
This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of the following professional standards: Auditing standards promulgated under U.S. GAAS [related to audits of an issuer (a public company), a non-issuer (an entity that is not a public company), government entities, not-for-profit entities, and employee benefit plans], standards related to attestation and assurance engagements, and standards for performing accounting and review services.
ACCT607 Business Law and Taxation (3 semester hours)
This course is open only to students taking the CPA Review Package. It covers the knowledge and understanding of professional and legal responsibilities of CPAs. These include the professional ethics issues relating to tax practices and based on the AICPA Code of Professional Conduct, Treasury Department Circular 230, and rules and regulations for tax return preparers. Business law topics covered include the legal implications of business transactions, auditing, and financial reporting. reporting.
ACCT608 Financial Reporting & Analysis (3 semester hours)
A study of the techniques used to interpret and analyze financial statements effectively. Managers, accountants, investors and analysts often perform analytical procedure to learn more about what is being reported by public corporations. The viewpoint is that of the user of financial statements. This course is designed primarily for students who expect to be intensive users of financial statements as part of their professional responsibilities. Students must have access to Microsoft Word and Microsoft Excel software.
ACCT610 Advanced Accounting (3 semester hours)
An advanced analysis of accounting theory and practice designed to prepare the accounting major for complex problems that arise from partnerships, consolidations and mergers, receiverships, and governmental units. Also a study of the theoretical and practical approach of accounting, budgeting, reporting and auditing for governmental units, colleges and universities, hospitals and other not-for-profit organizations. Students must have access to Microsoft Word and Microsoft Excel software. Please refer to the Course Materials section for additional details on materials and pricing or contact firstname.lastname@example.org. (Prerequisite: ACCT608)
ACCT612 International Accounting (3 semester hours)
This course examines methods of international accounting concepts, practices, and issues. The course focuses on the accounting issues encountered by multinational companies engaged in international trade and invested in foreign operations. The course analyzes the global financial environment, foreign exchange market, foreign exchange risks, global financing and investment decisions. (Prerequisite: ACCT610)
ACCT615 Individual Tax Research and Planning (3 semester hours)
A study of income determination and concepts for individuals with emphasis of the impact of taxation on personal and/or business decisions, advances student knowledge of research techniques, and understanding of the IRS tax code. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT610)
ACCT616 Advanced Federal Taxation (3 semester hours)
This course is a continuation of ACCT615 Individual Tax Research and Planningfor students with an interest in continuing their study of Federal Taxation. The course will consider tax reportingissues for regular C Corporations, S Corporations, and Partnerships. A brief introduction to International Taxtransactions and Federal Estate and Gift Taxes is included. Students must have access to Microsoft Word and Microsoft Excel software. (Prerequisite: ACCT615)
ACCT617 Advanced Cost Accounting (3 semester hours)
This course covers the analysis of accumulating and reporting costs of operations, budgets, and other tools of management for measuring profitability of a business enterprise. Emphasis is given to the various cost systems like job order, process cost, standard cost, and variable costing. Prerequisite: ACCT610.
ACCT618 Managerial Accounting (3 semester hours)
The focus of managerial accounting is to provide key information to internal parties (e.g., managers) to enable them to make better business decisions. This course will provide students key facets of cost analysis and various cost accounting systems. Students will learn how managerial accounting is used to facilitate and guide business decisions. Topics include planning (e.g., budgets), variance analysis, and overall performance measurement, among others.
ACCT620 Forensic Accounting (3 semester hours)
This course is a study of forensic accounting with an emphasis on using accounting techniques in white collar criminal investigations. The course exposes students to criminology topics such as skimming, cash larceny, check tampering, billing schemes, payroll and expense reimbursement irregularities, non-cash misappropriations, corruption, and interviewing witnesses. The course advances student knowledge of auditing, financial statement analysis, and research techniques in the context of fraud. This course requires the student to purchase additional materials. Please refer to the Course Materials section for additional details on materials and pricing or contact email@example.com. Prerequisite: ACCT610.
ACCT695 Accounting Theory and Concepts (3 semester hours)
In this course students evaluate how organizations process and report accounting information in adherence to ethical standards and generally accepted accounting principles. Topics include accounting literature related to the accounting cycle, adjusting and closing entries, ethics, financial reporting & analysis, international accounting, auditing, taxation, and governance.
ACCT699 Financial Accounting Theory Capstone (3 semester hours)
A required capstone course that explores the rationale and structure of accounting theory including the concepts underlying current accounting thought. Students will conduct accounting research and complete a thesis that bears to their intended area of practice and facilitates a broadened perspective by exploring relevant technical constructs in a theoretical context.