ACC 520 Accounting for Managers (3)
The objective of this course is to familiarize students with the basic principles of short-term financial planning. Topics coverage shall include (1) trends flow statement development and analysis, on both cash and working capital bases, (2) common size analysis, (3) index analysis, (4) cash budgeting, (5) working capital management, (6) pro forma statement development and analysis, and (7) general forecasting methodologies (including subjective, historical, and causal techniques).
ACC 571 Advanced Management Accounting (3)
Students will learn techniques for budgeting, cost-volume-profit analysis, segment evaluation and analyzing operating constraints. They will research and develop solutions to various advanced management accounting problems through case studies and problems from the CMA Exam. Finally, the students will present their analysis and recommendations. Prerequisite: ACC 370 or ACC 520 or equivalent.
ACC 585 Financial Statement Analysis and Reporting (3)
Investigates business objectives through financial analysis, cash budgeting, and ratio analysis. Additional topics may include capital budgeting, utility analysis, basic portfolio concepts, the capital asset pricing model, and the study of efficient markets. Long-term financing strategies of the corporation, including the theory of valuation for corporate securities, capital structure theory, dividend policy, and analysis of overall cost of capital to the corporation. Prerequisite: ACC 201 or ACC 520 or equivalent.
ACC 591 Independent Study (3)
Extensive study and research on a particular topic of student interest under the supervision of a faculty member. The student is required to submit a written proposal which includes a description of the project, its duration, educational goals, method of evaluation and number of credits to be earned.
ACC 595 Internship (3)
Internship placements provide students with a field experience related to their academic preparation enabling them to apply classroom instruction to the work site. Students are placed with an organization related to their major and specific area of interest to work along with, and be proctored by, experienced professionals. These are opportunities that cannot be duplicated in the classroom environment and provide an excellent transition into the field.
ACC 611 Advanced Income Tax Research (3)
Focus on the study of federal tax legislation and IRS regulation of corporations, partnerships, estates and trusts. Special attention is given to capital gains and losses, normal tax and surtax, income and deductions for domestic, international, and multinational corporations. Tax research will be conducted through the analysis of IRS rulings on court cases. Prerequisite: ACC 310 or equivalent.
ACC 630 Fund Accounting (3)
Accounting principles and procedures as applied to not-for-profit entities are covered. In addition, the accounting standards and reporting requirements that relate to not-for-profit entities will be reviewed and analyzed. Prerequisite: ACC 475 or equivalent.
ACC 650 Advanced Auditing Theory (3)
Advanced review of auditing standards and techniques, computerized auditing systems, SEC regulations, legal liability, and professional ethical standards. Prerequisite: ACC 450 or equivalent.
ACC 685 Advanced Financial Accounting Theory (3)
An examination and analysis of Generally Accepted Accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed. Prerequisite: ACC 475 or equivalent.