|Principles of Financial Accounting
This course provides an introduction to financial accounting and generally accepted accounting principles for financial reporting.
|Principles of Managerial Accounting
This course investigates the accounting tools, techniques, and practices used in managerial accounting. Topics covered include cost accumulation and analysis, planning and control systems, and applications of cost data to business decisions and performance evaluations.
|Financial Reporting Frameworks
This course examines the accounting process and its applications, conceptual framework underlying financial accounting, and the accounting information system. Students are introduced to audit, tax, and GAAP and IFRS standard setting processes.
|Intermediate Accounting 1
This course reviews the environment and conceptual framework of accounting, the accounting cycle, basic financial statement, and time value of money concepts.
|Intermediate Accounting 2
This course presents and evaluates the theory and application of financial accounting. Topics covered include liabilities, contingencies, shareholders’ equity and earnings per share, revenue recognition, statements of cash flow, financial statement analysis, and disclosures.
|Accounting Information Systems
This course provides an introduction to accounting information systems and internal controls. A variety of current software programs are also introduced.
This course continues students’ introduction to managerial accounting from ACCT 2332. Topics covered include the preparation and use of budgeting, standard costs, and variance analysis as essential tools for business decisions.
|Federal Income Tax
This course covers the basics of the Federal income tax system as it applies to individuals. Special attention is given to the major provisions and applications of the tax law.
|Financial Statement Auditing
This course covers auditing standings and procedures, and requires students to examine business and accounting concepts from an auditor’s perspective. Topics covered include professional standards, audit evidence and documentation, auditing sampling, internal controls, and cash and financial investments.
|Internal Audit and the Entity Control Environment
This course explores controls and auditing procedures within companies. Topics covered include corporate governance, ethical considerations, and internal control concepts.
|Enterprise Risk Management
This course covers the fundamentals of risk identification, assessment, prevention, and mitigation.
|Control and Security of Internal Financial Information
This course covers the fundamentals of information security and techniques for securing hardware, software, and data. Topics include the elements of information security, common threats and countermeasures, and management, operational, and technical controls.