ACC 7000 Cost Accounting (3)
The course concentrates on concepts, theories, principles, and practices of cost accounting; development of quantitative and qualitative methods for analyzing raw data to provide useful decision-making information. The curriculum includes studying topics like Behavior of Variable, Fixed, and Mixed Costs, Standards of Ethical Conduct for Management Accountants, Review Cost-Volume-Profit Analysis and Graphical Visualization and Formulization of Estimation of Cost Functions. Students are expected to take an active role in their learning experience. Therefore, they are expected to have read the assigned material prior to class and to have prepared all written assignments.
ACC 7020 Advanced Financial Accounting (3)
This course provides an in-depth understanding of advanced financial accounting. The curriculum focuses on accounting for multi-corporate entities and acquisitions, accounting for state and local governments, accounting for non-profit organizations, foreign operations, partnership accounting, and segment reporting. Advanced Financial Accounting contains various modules that include technical and procedural skills required to deal with advanced areas of the GAAP framework, ability to assess a situation, identify issues and alternatives, and formulate recommendations using ethical and professional judgment and the application of a systematic methodology in solving a range of problems.
ACC 7030 Managerial Accounting (3)
This course provides an introduction to the fundamentals of management accounting. Accounting Environment and Review of the Accounting Cycle, Financial Statement Analysis, Manufacturing Product Costing, Introduction to Managerial Accounting and Non-Routine Business Decisions are some of the major subjects studied as a part of the curriculum. The course also helps the students to outline and apply management tools and techniques such as the balanced scorecard, operational performance measures, quality, and environmental cost management.
ACC 7040 Intermediate Accounting (3)
This course expands upon the underlying framework and concepts of Financial Accounting in the context of how accounting fits into the overall business environment of contemporary society. Students will deepen their understanding of the preparation and understanding of classified financial statements, review the accounting process, study contemporary accounting theory and application of generally accepted accounting principles to various specific topics and financial statement elements. The primary learning objective of this course is to provide more depth to students that accounting is an information development and communication function that supports economic decision making.
ACC 7050 Auditing and Internal Control (3)
The aim of this course is to introduce students to the basic concepts of auditing and their application in the functional areas in an organization. The course includes the study of standards, guidelines and other professional and legal pronouncements relevant to the profession. The course focuses on central concepts of internal control and auditing, learn internal controls and control procedures, the basic internal auditing methods and how they can be used in practice and understand the benefits and limitations of internal control and auditing for organizations.
ACC 7060 Accounting Information Systems (3)
The course covers an introduction to accounting information systems and their roles in the accounting environment. The curriculum encompasses the development and distribution of economic information about organizations for intern al and external decision-making. The course will enable students to practice the subject in an effective manner. Class discussion, interactive lectures and in class activities are a major area of emphasis during the course.
ACC 7070 US Taxation (3)
The course focuses on individual taxation, including the calculation of adjusted gross income, taxable income, and tax liability. The course reflects the increasingly international nature of tax practice and provides students with the opportunity to work cooperatively with colleagues coming from different tax systems and cultures. This course is also suitable for helping CPA examination candidates prepare for the taxation portion of the CPA examinations or the CPA IQEX examination.