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 540     Introduction to Forensic Accounting and Fraud Examination (3)

The growing demand for forensic accountants is attributed to an increase in industry crisis deriving from corruption and fraudulent activity. Through Introduction to Forensic Accounting and Fraud Examination, students will learn the fundamental skills, principles and methods used by forensic accountants in investigating fraud. Students will also gain an understanding of the use of forensic accounting in litigation, including marital and business divorces. This course will prepare students to recognize fraudulent activity and effectively communicate their findings.

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 that includes a description of the project, its duration, educational goals, method of evaluation and number of credits that will 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 640     Financial Statement Investigations (3)

Financial statement fraud occurs in many forms, including misstatements, omissions, and manipulation, providing misleading information to its users. The investigation of financial statements is imperative, as the effects of financial statement fraud result in significant loss and can be costly. Financial Statement Investigation will incorporate the use of accounting principles, various methods and techniques needed in effectively examining financial statements. This will prepare students with the knowledge and skills necessary to prevent and detect fraud. Prerequisite: ACC 540.

ACC 641     Accounting Information Systems and Data Analytics (3)

Information Systems and Data Analytics is a rapidly growing aspect in the field of accounting. Accounting Information Systems and Data Analytics provides the skills and knowledge necessary to collect data, identify market trends, evaluate internal and external controls and information systems relevant to forensic accounting. Students will obtain the skills essential in analyzing big data and learn how to apply this in pursuing a career in the accounting profession, including the use of data analytics for forensic accounting in the areas of fraud, waste and abuse. Prerequisite: ACC 540 Introduction to Forensic Accounting and Fraud Investigation.

ACC 642     Business and Forensic Valuation (3)

Business valuations are widely used in many aspects of the accounting industry, including tax, mergers, bankruptcies, and divorce distributions. Through Business and Forensic Accounting Valuation, students will gain and understanding of the different purposes of accounting and business valuation concepts and methods used to measure valuations. Students will also learn to collect and analyze data, obtain standards of value, acquire an understanding of litigation support services and dispute resolutions, and communicate their findings through valuation reports. Prerequisite: ACC 540 Introduction to Forensic Accounting and Fraud Examination.

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.