3 hours

Students will learn the financial reporting environment, the conceptual framework, the financial accounting process, preparation of financial statements, income measurement, and asset valuation.

3 hours

Students will learn the valuation of liabilities and investments, reporting of stockholders. equity, accounting for income taxes, post-employment benefits, leases, changes and errors, and preparation of statement of cash flows with complex transactions.

3 hours

This course examines a wide range of fundamental managerial techniques used by companies for tracking and reporting internal operations. In particular, it focuses on techniques for costing and evaluating products, services, programs, projects, departments and other operational units. The primary emphasis is on developing the needed understanding, insights and skills for capturing, analyzing and applying internal accounting data in order to make optimum managerial-level, cost-related decisions and appropriate managerial performance evaluations. In addition, students are expected to develop analytical skills necessary for evaluating alternative designs of control systems.

3 hours

This course introduces students to the federal tax concepts applicable to individuals, sole proprietorships, partnerships, corporations, estates, and trusts. In particular, it focuses on developing a professional level of problem-solving skills and critical thinking as well as oral and written communications. Emphasis is placed on differences between tax and financial accounting concepts. In addition, students are exposed to accounting periods and methods, deferred compensation, tax planning, ethical practices, and tax research.

3 hours

This course develops students knowledge of Accounting Information Systems (AIS) and auditing the AIS focusing on both the processes of the AIS and the evaluation of accounting information. Topics include choosing , extracting and analyzing information to solve business problems, the ethical responsibilities the accountants, evidence accumulation and evaluation, materiality, risk assessment and control of the processes, and legal responsibilities. The course emphasizes the utilization of technology tools in business environments.

3 hours

This course provides an in depth study of the federal tax law applicable to sole proprietorships, partnerships, corporations, estates, and trusts. In addition, this course introduces students to topics such as the alternative minimum tax, international tax, state and local tax, employee compensation, related party transactions, and tax exempt entities. Some time also is devoted to tax planning, ethical practices, taxation of cross-border business transactions, and tax research.

3 hours

This course provides a study of accounting topics related to business mergers and acquisitions, international accounting and foreign currency issues, and other current topics of financial reporting.

3 hours

This course focuses on inventory management issues including the cost and revenue implications and managing uncertainties in the demand and supply arenas. Students will analyze issues related to distribution management, revenue generation under supply constraints and the importance of supplier alliances and outsourcing of core products and services. The importance of information flow and strategic decision making under these conditions will be discussed.

3 hours

This course provides in-depth use of methods for performing financial statement analyses to evaluate a company’s profitability, liquidity, solvency, and market value. It demonstrates how these analyses can be used to diagnose a company’s past performance and to set operational and financial targets in traditional and e-business environments.

3 hours

In this course students are introduced to the current theory and practices of internal auditing viewed as a component of organizational governance. Students will learn to evaluate the effectiveness of various internal controls and make recommendations for improving corporate governance. Important auditing-related theories including risk management will be discussed along with practical implications of internal management controls and the monitoring required for improving their effectiveness. The course will include cases and also expose students to the ethical, independence, and technological issues that internal auditors deal with.