School of Business & Economics

Course Listing

BUS-A201 Introduction to Financial Accounting (3 cr)

The course covers the various concepts of financial accounting and its role in the business environment. Topics covered include the accounting cycle, financial statements, financial analysis, current assets, long-term assets, current liabilities, longterm liabilities, stockholders’ equity, and the various users of financial accounting information.

This course meets part of the Business Administration Core requirements and is a prerequisite course for many of the business courses.

Offered every semester

BUS-A202 Introduction to Managerial Accounting (3 cr)

This course focuses on the accounting information needs of the various levels of internal management within an organization. Internal reporting is directed at three major areas of management responsibility: cost determination, planning and control, and long-term decision-making.

This course meets part of the Business Administration Core requirements and is a prerequisite course for many of the upperlevel accounting courses.

Offered every semester.

BUS-A311 Intermediate Accounting I (3 cr)

This course involves the study of underlying concepts of financial reporting, revenue recognition, the matching of expenses, and accounting for assets. Moreover, financial statement presentation is studied as well as accounting procedures from the perspectives of different stakeholders.

Offered fall semesters.

BUS-A312 Intermediate Accounting II (3 cr)

The course is a continuation of the study of Intermediate Accounting I (BUS-A311) including the principles governing financial reporting of liabilities, investments, deferred taxes, revenue and stockholder’s equity. Preparation of the cash flow statement and disclosure information are also examined.

Offered spring semesters

BUS-A318 Fraud Examination I (3 cr)

This course provides an introduction to the fundamentals of fraud examination including defining fraud and white-collar crime, identifying occupational fraud schemes, creating systems to prevent fraud and response, and ethics.

Offered spring semesters

BUS-A325 Cost Accounting (3 cr)

This course concentrates on the measurement of costs and how they become part of the formal accounting information system. Areas covered include cost terminology and business decision analysis, budgeting and performance reporting, and capital budgeting.

Offered fall semesters.

BUS-A328 Introduction to Taxation (3 cr)

This course provides an explanation of the federal tax structure and provides training in the application of tax principles as they pertain to individuals. The course covers the federal tax laws and regulations as well as taxation theory, tax research and planning techniques.

Offered fall semesters.

BUS-A335 Government & Not-for-Profit Accounting (3 cr)

The course covers the financial management and accounting for not-for-profit entities such as municipal and federal government, schools and hospitals.

Offered fall semesters.

BUS-A339 Advanced Income Tax (3 cr)

The course covers the Internal Revenue Code and Regulations; advanced aspects of income, deduction, exclusions, and credits, especially as applied to tax issues of partnerships and corporations.

Offered spring semesters.

BUS-A350 Principles of Forensic Accounting (3 cr)

The course provides an introduction to forensic accounting fundamentals including defining forensic accounting as a practice, the use of accounting and financial information in forensic engagements, and legal concepts and procedure. The course will also provide instruction on specialized litigation type services performed by forensic accountants.

BUS-A402 Accounting Ethics and Professional Development (3 cr)

Capstone course for both accounting concentrations. This course covers various ethical theories as they relate to the practice of accounting. In addition, professional codes of conduct and responsibilities are covered. The professional development of accountants including the use of social media, resume building, interview skills, and professional certifications will be covered. This capstone course for the accounting program should be taken in the spring semester before graduation.

Offered online in spring semesters.

BUS-A411 Accounting Information Systems (3 cr)

This course covers the setup, use, maintenance and auditing of the two most popular small business accounting software programs; QuickBooks and Sage 50 (formally Peachtree). Additionally, students will learn how to use Excel to calculate depreciation schedules as well as loan and bond amortization tables. Offered online in fall semesters.

  • Required hardware: Students must have access to a PC computer running Microsoft Windows XP or above and have the ability to install course supplied software on the computer. Course supplied software does not work on Apple computers.

  • Prerequisite: BUS-A201

BUS-A414 Financial Statement Analysis (3 cr)

The main objective of this course is critical understanding of accounting and economic concepts as these concepts apply to a company’s performance and financial position. To thoroughly understand a company’s financial position, the analyst must have some accounting forensic skills useful in critically analyzing financial reports. The course is application based where students will use financial statements to identify value-creating opportunities and risks from the viewpoints of different stakeholders. Some of the analytical tools covered in the course include ratios, common size financial statements, vertical and trend analysis. Students will compare companies with both their competitors and their industry.

Offered online in spring semesters.

BUS-A422 Advanced Financial Accounting I (3 cr)

This course focuses on business combinations, consolidated financial statements, foreign currency transactions and translations as well as on fiduciary, partnership, and international accounting.

Offered fall semesters.

BUS-A424 Auditing & Assurance Services (3 cr)

This course covers the processes used by both internal and external auditors including acceptance of an audit, the review of internal control systems, verification of accounts, and completion of an audit report.

Offered spring semesters.

BUS-A437 Advanced Managerial Accounting (3 cr)

This course covers strategic cost management practices including activity-based management, activity-based budgeting and activity-based costing, target costing, theory of constraints, quality costs, the cost of capacity, the balanced scorecard, and performance measures for automated factories. Students will learn enhanced problem solving skills, increased critical thinking skills, and improved presentation and speaking skills.

Offered online in the spring semesters.

BUS-A465 Financial Investigations (3 cr)

Capstone course for Minor in Financial Forensic Investigations. Topics covered include managing fraud investigations, interviewing, taking statements, researching public records, and report writing.

Offered spring semesters.

BUS-A490 Independent Study in Accounting (varies)

  • Prerequisite: Consent of instructor.

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