May also be offered at 250, 350 and 450 levels.
Fundamental accounting concepts as applied to business enterprises. Emphasis on analysis of transactions, and the use of financial statements for decision-making. Fulfills business and policy studies requirement (1998).
May also be offered at 360 and 460 levels.
May also be offered at the 390 level.
Theory and application of financial accounting, with an emphasis on the accounting cycle, financial statement presentations. Present value concepts and current assets are also discussed.
Theory and application of financial accounting, with an emphasis on liabilities, intangible assets, operational assets and corporate equity accounts. Other topics include earnings per share, dilutive securities and long-term investments.
Theory and application of financial accounting, with an emphasis on statement of cash flows, pension costs, leases, current-value accounting, revenue recognition and partnerships.
Development and use of production costs in planning, controlling and decision-making.
This course will help students understand human behavior related to fraud. Students will examine theories of why individuals commit fraud, legal issues related to fraud, evidence-gathering, and the code of ethics for forensic accountants.
Principles of federal income tax laws relating to individuals.
Principles of federal tax laws affecting corporations, shareholders and partnerships.
Accounting and reporting for consolidated corporations, partnerships, multinational enterprises and nonprofit organizations.
The independent auditor’s examination of the accounting control system and other evidence as a basis for expressing an opinion on a client’s financial statements. Basic audit objectives, standards, ethics, terminology, procedures and reports.
This course examines the techniques for properly executing a forensic investigation for the purpose of prosecution. Students will learn interviewing theories and skills as well as data analysis, the proper tracing of illicit transactions and report writing.