ACCT 346 - Interview Techniques and Legal Elements in Fraud Investigations (4 Credit Hours)

This course provides an overview of techniques and strategies used in interviewing and interrogation of witnesses and suspects. In addition, it explores the legal issues associated with fraud investigations and the criminal and civil legal systems under which perpetrators are judged. Note, this course has proctored exam(s).

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341

ACCT 347 - Forensic Communication (4 Credit Hours)

Forensic accounting and fraud examination require the engagement of many skills. The focus of this course is to acquire experience in one of the most important skills—communication. You will learn and review some of the other skills such as interviewing and investigation. You will then practice methods of communication employed in various situations that you could encounter in your career, including written and verbal communication.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341, ACCT 344, ACCT 346

ACCT 360 - Government & Not for Profit Accounting (4 Credit Hours)

This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 310

ACCT 390 - Federal Income Tax I (4 Credit Hours)

An introduction to the federal income tax structure with emphasis on the individual taxpayer, including employee, sole proprietor and investor. This course also provides exposure to basic concepts that apply equally, or with slight modification, to taxpayers other than individuals. Major topics include filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 225

ACCT 401 - Accounting Ethics & Prof Rspnsblties (4 Credit Hours)

This course explores ethics and professional responsibility in the accounting profession. Students will discuss the evolutionary role of ethics as it pertains to the accounting profession. The course will also have students investigate and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The course will also provide an introduction to professional responsibilities required of those in the CPA profession as prescribed by the state boards of accountancy. Note, this course has proctored exam(s).

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 320

ACCT 403 - Advanced Financial Accounting and Reporting I (4 Credit Hours)

This course delves into understanding income statements, balance sheets, and notes to financial statements, while exploring advanced concepts such as fair value measurements, revenue recognition, and SEC reporting requirements. Navigate through the complexities of interim financial reporting, contingencies, and inventory management, gaining practical insights into handling long-term construction contracts and accounting for investments in equity and debt securities. With a focus on real-world applications and industry-relevant scenarios, students emerge equipped with the skills and knowledge necessary to excel in today's dynamic financial landscape. This foundational course sets the stage for advanced accounting practices in subsequent courses. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 410 - Accounting Internship (1 Credit Hours)

This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.

Course Prerequisites - See Academic Advisor

ACCT 411 - Tax Practicum (1 Credit Hours)

This course provides students with a real world work experience opportunity that allows students to interact with taxpayers in completing and filing their income tax returns through the VITA (voluntary income tax assistance) program administered by the Internal Revenue Service (IRS). This supervised work experience in tax return preparation mirrors the tax practice in small accounting firms. In addition, it provides an opportunity for students to demonstrate a commitment to providing community service. Students undertake an intensive course delivered in a series of modules preparing participants to complete tax forms for individuals. Students must successfully pass the IRS VITA volunteer tax preparer exam. Students then are responsible for maintaining the professional requirements of the established tax practice. Tax returns are computerized and electronically filed. Professional skills are emphasized.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, See Academic Advisor

ACCT 413 - Advanced Financial Accounting and Reporting II (4 Credit Hours)

This course builds on the knowledge acquired in Advanced Financial Accounting and Reporting I (ACCT 403). It will cover essential aspects of bonds including evaluating present values, analyzing bond structures, and understanding debt restructuring implications. Students will learn to navigate lease accounting standards, explore the intricacies of deferred tax accounting, stockholders' equity transactions, and the preparation and analysis of comprehensive cash flow statements. Students will master advanced topics including Business Combinations & Consolidations, Financial Statement Analysis, Foreign Currency Accounting, Partnerships, and Not-for-profit (NPO) Accounting. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 420 - Federal Income Tax II (4 Credit Hours)

Analysis of the income tax consequences of the formation, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also examined is the tax effect of property transfers by gift or death. Technical tax research and tax memo documentation also required.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 390