This course provides an introduction to the financial accounting and reporting process from a user's perspective. This course focuses on fundamental accounting concepts and principles. You will learn how economic transactions of an enterprise are reported in the financial statements and related disclosures. The goals of the course are to provide you with a basic set of skills that can be used to understand and analyze financial statements.

Units: 2
Should be taken: MBA Year 1

The primary emphasis of this course is the preparation and use of accounting information to aid in planning and controlling operations and making non-routine decisions concerned with formulating major plans and policy.

Units: 2
Should be taken: MBA Year 1

This course begins with an overview of the theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement, and reporting issues related to selected financial statement items, with an emphasis on assets and revenues. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient with respect to the accounting principles governing the reporting of financial statement items. Graduate-level requirements include a special project.

Units: 3
Should be taken: MBA Year 1

This course is an intermediate accounting course that examines the valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on liabilities and stockholders' equity. It is assumed that students have a strong accounting background since this is a 2nd Intermediate class. There are two main goals of the class. The first is to become technically proficient in financial reporting. The second is to understand how, why and where any given transaction affects the firm's financial statements. Graduate-level requirements include a special project.

Units: 3
Should be taken: MBA Year 1 (Summer)

This course is designed to help you acquire a broad perspective on federal taxation. The course will integrate tax compliance, tax planning, financial accounting, economics, and finance. While we examine current tax rules, we will also develop a framework to think about taxes that is not specific to the current federal system. If you master the material in this course, you will be able to apply this framework to personal and business decisions, assess potential compliance and planning ramifications of current and prospective tax rules, understand tax computations for individuals and business entities, and devise alternative strategies that minimize taxes and maximize after-tax wealth. Graduate-level requirements include a special project and readings concerning current events and U.S. tax policy.

Units: 3
Should be taken: MBA Year 1

This course examines the theory and methodology involved in the preparation of consolidated financial statements, accounting for mergers and acquisitions, translation of foreign currency financial statements, accounting for multiple currencies, accounting for derivatives and hedging, accounting for partnerships, governmental accounting, debt restructuring, corporate organizations, and liquidations.

Units: 3
Usually Offered: Spring

This course provides a broad overview of the following areas of law, as related to business: ethics, the court system, alternative dispute resolution, the Constitution, torts, intellectual property, criminal law, contracts, negotiable instruments, creditors' rights, secured transactions, bankruptcy, agency, employment discrimination, labor law, corporations, securities, insider trading, and professional liability.

Units: 3
Usually Offered: Fall, Spring

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations, Accounting for Income Taxes (ASC 740), Partnerships, Estates, Trusts, and Gifts. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders, and liquidation). Throughout the corporate segment of this course, there will be an emphasis on understanding how taxes relate to business decisions and planning. In the Partnership, Gifts, Estates, & Trusts segment of this course, we will look at these topics from an overview perspective to give you a general idea about the tax issues involved.

Units: 3
Usually Offered: Fall

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall

This course consists of three parts. In the first part, we seek to understand the company and its business, and to measure profitability and credit risk. In the second part, we explore issues related to income statements and balance sheets. In the third part, we develop tools for forecasting pro forma financial statements, and consider basic issues related to company valuation and investment potential.

Units: 3
Usually Offered: Fall

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity, and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring

This course provides an overview of forensic and investigative accounting topics. It concentrates on concepts involved in understanding and differentiating the various types of forensic and investigative accounting methods. Instruction and application of basic forensic and investigative accounting techniques will a focus of this course.

Units: 3
Usually Offered: Spring

In this course, audits are planned, performed, and reported. This course will focus on performing tests of controls and substantive audit procedures. We will apply real world audit procedures in a simulated audit of a small town privately-held newspaper. The objective of the simulation is to provide you with hands-on experience performing analytical review procedures, internal control testing, substantive audit testing, working paper documentation, and risk analysis. The simulated audit assignments will be completed in teams consisting of several students assigned on the first day of class.

Units: 3
Usually Offered: Spring

Accounting information systems are designed to collect, process, store, transform, and distribute information for planning, decision making, and control. An effectively designed system can add value to a firm by improving process efficiency, increasing the reliability and timeliness of information, improving the quality of products and services, and enhancing the quality of planning and control. Designing an effective accounting information system requires a comprehensive understanding of accounting rules and processes, internal control, and the role of accounting information in decision making. This course will focus on the flow of accounting information through the organization, the role of information and information technology in decision making, the use of internal controls for ensuring the validity, accuracy, and completeness of accounting information, and the design and use of relational databases. Graduate-level requirements include a research paper on trends in accounting system implementations and participation in group projects.

Units: 3
Usually Offered: Fall, Spring

This course provides an introduction to Microsoft Excel with a focus on how to use this product in an accounting environment. Proficiency in Microsoft Excel will make you more efficient and valuable to employees. Topics covered in this class include, but are not limited to, basic excel functions, If function, Vlookup & Hlookup, tables, charts, and pivot tables.

Units: 1
Usually Offered: Fall, Spring

The objective of this course is to introduce you to a general ledger accounting software package. The focuses will be on how clients use many of the features available in accounting software and how their accountants can dig into the software to investigate and trouble-shoot accounting issues.

Units: 1
Usually Offered: Fall, Spring

This course will introduce you to data analytics, with a focus on identifying and interpreting financial relationships using data analytic software. This will be accomplished by completing a multi-level case study in data analytics software, analyzing and responding to case study questions, and preparing a final cumulative report.

Units: 1
Usually Offered: Fall, Spring

This course provides an introduction to accounting for governmental and not-for-profit entities, along with the unique accounting issues facing these entities. We will look at the Generally Accepted Accounting Principles that provide a foundation for governmental accounting and financial reporting, the principles of fund accounting, and the basic financial statements for not-for-profit entities. We will develop a hands-on understanding of applicable software via a computerized project. Graduate-level requirements include leading presentations, participation in online platform, and contributing supplementary articles on current issues for class discussion.

Units: 3
Usually Offered: Fall

The objective of this course is to develop the communication skills necessary for Master of Accounting students to succeed in the accounting profession. The course focuses on written communication, oral communication and presentation skills, with specific application to financial information and the accounting profession. Interpersonal skills including delivering feedback, diversity management, teamwork, leadership, and interviewing will also be covered.

Units: 3
Usually Offered: Fall, Spring