ACCT 202 - Financial/Managerial Acct for Non-Majors (4 Credit Hours)
This course is an introduction to financial and managerial accounting. It is designed for non-accounting majors. Financial accounting emphasizes how general purpose financial statements communicate information about the business's performance and position for users external to management. It emphasizes how the accountant processes and presents the information. The course also examines the major elements of the financial statements. The managerial accounting portion of the course studies internal reporting and decision-making. The course assists those who wish to learn "what the numbers mean" in a clear, concise and conceptual manner without focusing on the mechanical aspects of the accounting process.
Course Prerequisites - PF 121 or PF 321, ENG 120, MATH 140 or MATH 150
ACCT 215 - Financial Accounting (4 Credit Hours)
An introduction to accounting emphasizing how general purpose financial statements communicate information about the business corporation's performance and position for users external to management. Approximately one third of the course emphasizes how the accountant processes and presents the information and includes exposure to recording transactions, adjusting balances and preparing financial statements for service and merchandise firms according to established rules and procedures. The balance of the course examines major elements of the statements such as cash, receivables, inventory, long-lived assets, depreciation, payroll, bonds, and other liabilities and stocks. Concepts of this course are applied to Managerial Accounting (ACCT 225). Students are advised to avoid any time lapse between these courses.
Course Prerequisites - PF 121 or PF 321, ENG 120, MATH 140 or MATH 150
ACCT 225 - Managerial Accounting (4 Credit Hours)
The study of management accounting for internal reporting and decision-making. The course introduces a business-management approach to the development and use of accounting information. Major topics include cost behavior, cost analysis, profit planning and control measures. Accounting for decentralized operations, capital budgeting decisions, and ethical challenges in managerial accounting are also covered.
Course Prerequisites - PF 121 or PF 321, ENG 120, ACCT 215, MATH 140 or MATH 150
ACCT 310 - Intermediate Accounting I (4 Credit Hours)
The first of two in-depth financial accounting courses. Theory, the conceptual framework, development of generally accepted accounting principles, and applications are stressed. Topics include the income statement, the statement of cash flows and the balance sheet, specifically asset accounts.
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 225
ACCT 320 - Intermediate Accounting II (4 Credit Hours)
The second of two in-depth financial accounting courses. Theory, concepts and applications are stressed. Topics include time value of money, current and non-current liabilities, leases, deferred taxes, retirement benefits, stockholders, equity, earning per share, accounting changes and errors, and statement of cash flows.
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 310
ACCT 330 - Cost Management (4 Credit Hours)
This course is an in-depth study of cost accounting focusing on its role in internal reporting and the resulting decision-making processes. Students will evaluate the foundation, ethics and basic costing systems employed in the management accounting profession; analyze budgeting, cost behavior, pricing and profitability concepts and principles; determine how cost allocations, product quality, and investment decisions are applied by management accountants; determine how current trends in various industries impact cost accounting; and demonstrate knowledge that is in accordance with the educational requirements for the Certified Management Accountant (CMA) exam.
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 225
ACCT 341 - Fraud Examination (4 Credit Hours)
This course provides an overview of the behavioral research associated with occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). The majority of the course is focused on detecting the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies. Note, this course has proctored exam(s).
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120
ACCT 342 - Interviewing Techniques for Fraud Invest (4 Credit Hours)
This course provides an overview of techniques and strategies useful in interviewing and interrogating occupational fraud suspects and other parties of interest. These techniques and strategies include interpreting the verbal and nonverbal cues of an interviewee, as well as planning, conducting, and documenting the findings from investigative interviews. Note, this course has proctored exam(s).
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341
ACCT 343 - Legal Elements of Fraud (4 Credit Hours)
This course explores the legal issues associated with occupational fraud investigations with a primary emphasis on the proper preparation of a fraud report. Related topics addressed include analyzing relevant criminal and civil laws, the rights of the parties involved in an investigation, rules of evidence, and expert witnessing.
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341
ACCT 344 - Corp Gvrnc/Intrnl Control Assessment (4 Credit Hours)
This course starts with an overview of key legislation and guidelines associated with corporate governance. This includes analyzing the components of the Committee of Sponsoring Organizations' (COSO) internal control framework, the Sarbanes-Oxley Act of 2002, Statement on Auditing Standards (SAS) No. 99, and the role of the Public Company Accounting Oversight Board (PCAOB). However, the primary focus of the course is on identifying, documenting, analyzing, and testing internal controls in an organization as part of an effective fraud prevention program.
Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341