Accounting

This course provides a comprehensive introduction to fundamental accounting principles and practices. Students will explore the accounting equation, the double entry accounting system, and the complete accounting cycle from transaction analysis through financial statement preparation. Topics include account classification, debits and credits, journalizing and posting transactions, trial balances, adjusting entries, and basic payroll calculations.

Topics and special problems arranged with the instructor.

This course examines financial accounting principles used to record, summarize, and report financial information for external decision-makers. Students will study the accounting cycle, merchandising operations, inventory systems, internal controls, and accounting for assets and liabilities. Emphasis is placed on practical application through problem solving and spreadsheet analysis.  

This course introduces managerial accounting principles used for internal decision-making and business operations management. Students will study cost behavior, cost-volume-profit analysis, budgeting, job order and process costing, and performance evaluation. Emphasis is placed on applying these concepts to real-world scenarios for planning, directing, and controlling business operations.

Topics and special problems arranged with the instructor.

This course develops proficiency in accounting software applications used by small and large businesses. Students will navigate general ledger systems to input journal entries, perform adjusting procedures, and manage accounting cycles for service and merchandising companies. Topics include chart of accounts setup, customer and vendor master files, sales and purchase transactions, inventory control, bank reconciliations, payroll processing, budgeting, and fixed asset management. 

This course provides comprehensive instruction in federal income tax preparation for individuals. Students will study Form 1040, income items, deductions for adjusted gross income, itemized deductions, tax credits, and marginal and effective tax rates. Topics include the Internal Revenue Code, tax law interpretation, proper selection and completion of tax forms and schedules, and the ethical responsibilities of tax return preparers. Emphasis is placed on practical application using tax preparation software.

This course examines federal tax preparation for business entities, including partnerships, corporations, and S corporations. Students will study business income and expense recognition, employment taxes, estimated tax payments, and tax planning strategies. Topics include preparation of Forms 1065, 1120, 1120S, K-1, and payroll-related filings.

This course provides an in‑depth exploration of advanced managerial accounting concepts used to support planning, controlling, and strategic decision‑making within organizations. Students will analyze cost behavior, budgeting, performance measurement, responsibility accounting, and capital investment decisions. The course also examines how modern business systems, such as enterprise resource planning (ERP), support managerial accounting functions. In addition, students will consider the influence of emerging technologies, such as automation, artificial intelligence, and digital reporting tools, on managerial accounting practices and organizational performance. 

This course examines occupational fraud schemes, detection methods, and investigation techniques. Students will study how employees perpetrate fraud, identify risk factors, and learn fraud prevention and detection strategies. Topics include internal controls, forensic accounting methods, interview techniques, and ethical responsibilities of fraud examiners.


General Education Core:  Humanities & Fine Arts / Group 2

Topics and special problems arranged with the instructor.

This course provides an in-depth study of financial accounting principles and techniques for preparing financial statements. Students will examine the environmental and theoretical foundations of financial accounting, including generally accepted accounting principles (GAAP) and the conceptual framework. Topics include revenue recognition, cash and receivables management, inventory methods and valuation, and property, plant, and equipment acquisition and disposal. Emphasis is placed on analyzing accounting transactions and preparing the balance sheet, income statement, statement of comprehensive income, and statement of cash flows.

This course continues the study of financial accounting with an emphasis on complex corporate transactions. Students will examine investments, liabilities, contingencies, bonds, leases, shareholders’ equity, accounting changes, error corrections, and advanced cash flow statement techniques. The course focuses on applying GAAP to complex transactions, analyzing corporate financial statements, and preparing comprehensive financial disclosures.

This course introduces data analytics techniques and tools for accounting and business applications. Students will develop skills in data collection, analysis, and visualization using business intelligence software. Topics include audit analytics, managerial analytics, financial statement analytics, tax analytics, predictive modeling, and machine learning concepts. Emphasis is placed on hands-on practice with analytics tools to support business decision-making.

Reading or research at a greater depth than in a normal class.

This course explores Accounting Information Systems (AIS) and the accountant's role in information technology. Students will study database modeling and design, internal business processes, controls, data analytics models, and emerging technologies. Topics include the relationship between AIS and business operations, risk assessment, decision-modeling techniques, and information security issues including privacy and cybersecurity.

Internship under supervision of University personnel and cooperating facility.

Readings of current literature from the broad spectrum of accounting. Designed to acquaint the student with an in-depth survey of current as well as classic topics in the field.

This course examines the verification, analysis, and interpretation of financial data for auditing purposes. Students will study auditing procedures, professional standards, and the duties, responsibilities, and ethics of auditors. Topics include evidence analysis, audit planning and fieldwork, risk assessment, internal controls, and the application of generally accepted auditing standards (GAAS).

Graduation Degree Requirement:  Writing Intensive Course
Graduation Degree Requirement:  Service Learning Course

Topics and special problems arranged with the instructor.

Reading or research at a greater depth than in a normal class.