6000

This course addresses accounting issues related to the non-profit/mission-driven organization. Topics include fund accounting, budget, and control issues, revenue and expense recognition, and issues of reporting for non-profit entities. Additional topics include cash flow analysis, expenditure control, and long-range financial planning for non-profit/mission-driven organizations.

Reveals the keys to effective analysis of financial statements and provides the student with the tools needed to make relevant decisions. The student will learn how investors, creditors, consultants, managers, auditors, directors, regulators, etc. use financial statements to make business decisions. Focus of the course is to demonstrate the relevance of such analysis with applications to real world companies.

Topics include audit theory and legal ramifications; statistical auditing and sampling techniques, analysis of financial data, transactions, and statements; and preparation of auditing opinions based upon work papers.

This course addresses accounting issues related to non-profit organizations. Topics include fund accounting, budget, and control issues, revenue and expense recognition, and issues of reporting for non-profit entities. Additional topics include cash flow analysis, expenditure control, long range financial planning, audits, grant and contract management, and compliance with nonprofit accounting and financial management principles in reference to maintaining public access and ethical standards.

A study of the financial framework for business, including financial statement analysis and selected managerial topics such as costing, budgeting, cost-volume-profit analysis, variance analysis, and relevant cost for decision making.

This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques from an Accounting standpoint. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists. While there will be some use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math.

A review of manufacturing cost with expanded emphasis on forecasting, balanced scorecards, transfer costing, scrap and reworking, and advanced variance analysis. Extensive use of previous CMA and CGMA exam problems prepare students for future exam content.

Federal Estate and Gift Taxation and in-depth study of tax research methodology resulting in effective communication of case-based tax law conclusions.

This course is designed to examine the fundamentals of financial accounting theory including its history, development, application and current issues and topics. The main purpose of the course is to develop accounting thought that can be applied to the practical understanding of the financial reporting process, the accounting profession, and the controversial role of accounting in today's dynamic business environment.

An in-depth study of changes and potential changes in financial and managerial accounting, auditing, and tax. Students will be required to identify current issues, research the issues, and report their findings.

An in-depth study of effective business writing principles focused on organizations, clarity, and conciseness. Emphasis is placed on ability to exchange technical information and ideas with co-workers, other professionals, and clients to recognize and understand the implications of critical business issues. Students will produce audit reports, cross reference documents, statements of financial condition, and other common documents produced in the practice of public accounting.

This course will cover reasons for fraud, types of fraud, warning signs, fraud detection technological tools, investigative techniques and financial statement screening.

Emphasis of the course includes ethical issues that relate to accounting. Areas of discussion include ethical reasoning, integrity, objectivity, independence and other core values.

Review and elaboration of intermediate accounting principles developed through a series of advanced accounting problems and case studies requiring research; topics to include historical and current developments, research methodology, and research sources relevant to the field.

The combination of computerization and automation of many accounting tasks as well as the explosion of available data is changing the accounting profession. To address this, accountants are increasingly required to have an analytics mindset to perform their jobs. Building upon the fundamentals of accounting learned in prior courses, Introduction to Accounting Data Analytics explores accounting concepts through the application of data analytics. Students will develop not only the skills to ask the right questions, but to learn how to use tools they may encounter in the workplace to examine and analyze data, and then effectively interpret results to make business decisions.

This course is built from the premise that technology has changed the role of the accountant. A
heightened awareness of systems, technology, and data analysis is becoming increasingly required of
individuals in the accounting and finance fields, instead of confining that knowledge to the Information
Systems department. Data has proliferated in business, and managers and accountants need to
understand the implications for decision-making and tap into the data to provide better insights into a
firm/client/customer/supplier, etc.

This course is intended to provide students with an understanding of data analytic thinking and
terminology as well as hands-on experience with data analytics tools and techniques. Students should
leave this course with the skills necessary to translate accounting and business problems into actionable
proposals that they can competently present to managers and data scientists. While there will be some
use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math.

Organized classes to explore specialized problems in an area of business administration. May be repeated for credit when the topics vary. May be offered for 1, 2, or 3 semester hours of credit ("V").