Accounting (ACC)

Courses

ACC 199  Special Topics in Accounting  1-6 Credit

Individual independent or directed studies of selected topics.

ACC 210  Financial Accounting  3 Credits (3,0)

The use of financial accounting information in business operations. The accounting cycle; adjusting entries; merchandising operations; inventory; depreciation; accounting for assets, liabilities, and stockholder's equity; financial statement analysis.

ACC 307  Governmental and Not-for-Profit Accounting  3 Credits (3,0)

This course will examine the procedures of accounting, financial reporting and budgeting for governmental and nonprofit entities. The course will cover the theories behind standards set by the Governmental Accounting Standards Board (GASB) and its integrated accounting and financial reporting model. It will explain governmental funds, proprietary funds and fiduciary funds.
Prerequisites: ACC 210

ACC 312  Managerial Accounting  3 Credits (3,0)

The use of managerial accounting information in business operations. Job order costing, process costing; cost management systems; cost-volume-profit analysis; costing methods; business decisions; budgets; control activities; performance measurement.
Prerequisites: ACC 210

ACC 313  Regional Studies in Accounting and Auditing  3 Credits (3,0)

The course is an in-depth study of international accounting and auditing focusing on the various reporting and auditing standards of the region. Objectives of this course are to provide the students with a specialized focus within the chosen region, on the application of International Financial Reporting Standards (IFRS) and the International Auditing Standards (IAS), issues faced by multinational companies and international corporate governance.

ACC 329  Forensic Accounting and Fraud Examination  3 Credits (3,0)

This course will cover the basic concepts of forensic accounting and fraud examination. Course content includes criminology, ethics, legal and regulatory environments, investigative tools and techniques, introduction to fraud schemes, and financial litigation. Students will learn special skills in accounting, auditing, quantitative skills, certain areas of law and evidential matters, valuation of closely held businesses, lost profits analyses, litigation support services, and legal concepts governing expert witness testimony.

ACC 338  Intermediate Accounting I  3 Credits (3,0)

First of two intermediate financial accounting courses. Financial accounting topics: institutional framework surrounding the development of generally accepted accounting standards (GAAP); theory of financial accounting and reporting; and methodology used to report an enterprise's financial position and results of operations.
Prerequisites: ACC 210

ACC 339  Intermediate Accounting  3 Credits (3,0)

The objective of this course is to contribute to the development of the student's ability to understand and analyze financial accounting topics and to learn how to prepare and read annual reports. The course will also enable the student to continue to develop an understanding of the institutional framework surrounding the development of generally accepted accounting standards (GAAP), applying the theory of financial accounting and reporting, evaluating the methodology used to report an enterprise's financial position and results of operations, and applying GAAP to a variety of business topics.
Prerequisites: ACC 210

ACC 340  International Accounting  3 Credits (3,0)

Accounting systems, reporting practices around the world, accounting harmonization, the impact of International Financial Reporting Standards, accounting for foreign currency transactions, translation of foreign currency financial statements, analysis of foreign financial statements, disclosure issues in a global context, international tax, and managerial accounting issues in an international context.
Prerequisites: ACC 210

ACC 348  Intermediate Accounting II  3 Credits (3,0)

Second of two intermediate financial accounting courses. Financial accounting topics: annual reports; institutional framework surrounding the development of generally accepted accounting standards (GAAP); theory of financial accounting and reporting; and methodology used to report an enterprise's financial position and results of operations.
Prerequisites: ACC 210 and ACC 338

ACC 351  Auditing Principles and Procedures  3 Credits (3,0)

This course introduces students with the basic concepts of auditing and the role the auditor plays in a business environment. The course examines the nature of auditing by focusing on both auditing principles and practice including statutory requirements; auditing standards; guidelines; and other professional pronouncements. The course also addresses the auditing ethical and legal environment, objectives and procedures, materiality, risk management, sampling, and auditing in a computer environment.
Prerequisites: ACC 210

ACC 390  Financial Statement Analysis Business Valuation  3 Credits (3,0)

This course aims to provide practical experience in financial statement analysis and business valuation of publicly traded companies. During this course, students will be exposed to a variety of financial analysis and business valuation tools. Although this course's focus is on publicly traded companies, upon completion of the course, the students will also be able to apply much of what they learned to privately held companies.
Prerequisites: ACC 210

ACC 395  Financial Statement Analysis Business Valuation  3 Credits

This course aims to provide practical experience in financial statement analysis and business valuation of publicly traded companies. During this course, students will be exposed to a variety of financial analysis and business valuation tools. Although this course's focus is on publicly traded companies, upon completion of the course, the students will also be able to apply much of what they learned to privately held companies.
Prerequisites: ACC 338

ACC 401  Accounting Information Systems  3 Credits (3,0)

This course introduces students to the use of information systems in the accounting process with an emphasis on computer systems and internal controls. The course will cover the principles involved in establishing an accounting information system, including source documents and interfaces needed for managerial accounting information needs with the design and implementation of systems. Students will review and analyze typical business processes, evaluate internal controls commonly implemented by business firms, and are exposed to a wide variety of tools, trends and techniques. These include flowcharts and communications tools, database management systems, enterprise resource planning (ERP), e-business and traditional legacy processing.
Prerequisites: ACC 210

ACC 429  Fraud Auditing and Examination  3 Credits (3,0)

This course will cover the basic concepts of fraud investigation. It is intended to help students understand the role of the fraud auditors and investigators. Course content will include criminology, ethics, investigative tools and techniques, fraud schemes, recognizing red flags, and differentiating between financial and fraud auditing. By the end of the course, students are able to understand both the pervasiveness and the causes of fraud and white-collar crime in our society. The course will prepare students to sit for the Certified Fraud Examiner Exam upon graduation.
Prerequisites: ACC 329

ACC 470  Forensic Accounting Capstone Internship  3 Credits (3,0)

This course is designed to permit the student to use the forensic accounting and fraud examination skills gained throughout the program in a related, professional environment while sharpening their research and analytical skills. Students must demonstrate high-level analysis in a research paper related to the internship experience. Course requires departmental approval and is only open to seniors in the Forensic Accounting and Fraud Examination degree program.
Prerequisites: Senior Standing in FAFE program

ACC 490  Detecting and Preventing Financial Statement Fraud  3 Credits (3,0)

This course will cover how to examine various types of fraud and understand their impact on a company's financial statements. Upon completion of this course, students will understand how to detect, prevent, and investigate potential cases of financial statement fraud. They'll also be able to assess the risks of financial statement fraud in an organization. Furthermore, students will be able to apply analytical techniques to detect fraud in a company's financial statements.
Prerequisites: ACC 390

ACC 499  Special Topics in Fraud Auditing and Examination  1-6 Credit

Individual independent or directed studies of selected topics.