Accounting (ACC)

ACC 040A  CPA Review - Financial Accounting Reporting  (0 credits)  

Non-credit course for Accounting majors only. The course is recommended for students beginning their program before Fall 2015 but required for all entering in Spring 2016 or later. Topics align with the Financial Accounting Reporting topics on the CPA Exam, and include: Cash, marketable securities, accounts receivables, inventory, property plant and equipment, intangibles, bonds, liabilities, leases, postemployment benefits, owners’ equity, results of operations, accounting for income taxes, statement of cash flows, foreign operations, consolidated financial statements, governmental accounting and not-for-profit accounting.

Course Rotation: Fall and Spring
ACC 040B  CPA Review - Auditing and Attestation  (0 credits)  

Non-credit course for Accounting majors only. The course is recommended for students beginning their program before Fall 2015 but required for all entering in Spring 2016 or later. Topics align with the Auditing topics on the CPA Exam and include: Auditing standards, planning, internal control, evidence and procedures, audit programs, audit sampling, IT systems, reports on audited financial statements, reports on compilations and review, reports under attestation standards and other professional services.

Course Rotation: Fall and Spring
ACC 060A  CPA Review - Financial Accounting Reporting  (0 credits)  

Non-credit course for Accounting majors only. The course is recommended for students beginning their program before Fall 2015 but required for all entering in Spring 2016 or later. Topics align with the Financial Accounting Reporting topics on the CPA Exam, and include: Cash, marketable securities, accounts receivables, inventory, property plant and equipment, intangibles, bonds, liabilities, leases, postemployment benefits, owners’ equity, results of operations, accounting for income taxes, statement of cash flows, foreign operations, consolidated financial statements, governmental accounting and not-for-profit accounting.

Course Rotation: Fall and Spring
ACC 060B  CPA Review - Auditing and Attestation  (0 credits)  

Non-credit course for Accounting majors only. The course is recommended for students beginning their program before fall 2015 but required for all entering in Spring 2016 or later. Topics align with the Auditing topics on the CPA Exam and include: Auditing standards, planning, internal control, evidence and procedures, audit programs, audit sampling, IT systems, reports on audited financial statements, reports on compilations and review, reports under attestation standards and other professional services.

ACC 100  Introduction to Accounting and Finance for non-Business Majors  (3 credits)  
ACC 103A  Financial Accounting - Upward Bound Part I  (2 credits)  
Course Rotation: TBA.
ACC 103B  Financial Accounting - Upward Bound Part II  (2 credits)  
Course Rotation: TBA.
ACC 203  Financial Accounting  (4 credits)  

This course gives students a broad view of accounting's role in satisfying society's needs for information and its function in business, government, and the non-profit sector. Students gain an understanding of the multifaceted nature of the accounting profession including its history, ethics, public responsibilities, and international dimensions. Students learn from a user-oriented perspective about the accounting cycle, the nature of financial statements and the process for preparing them, and the use of accounting information as a basis for decision making.

Course Rotation: Fall, Spring and Summer.
Prerequisites: Sophomore standing or two years of relevant work experience or permission of Accounting Department or Undergraduate Program Chair.
ACC 204  Managerial Accounting  (4 credits)  

A study of the fundamental managerial accounting concepts and techniques that aid in management decision-making, performance evaluation, planning and controlling operations. The emphasis is on the use of accounting data as a management tool rather than on the techniques of data accumulation. The course deals with such topics as cost behavior patterns, budgeting and cost-volume-profit relationships. Quantitative methods applicable to managerial accounting are studied.

ACC 205  Preparatory Managerial Accounting  (2 credits)  

This short course is designed to allow those transfer students who have completed six hours of Accounting to learn the basics of accounting for decision making. Topics covered include: cost-volume-profit analysis, job costing and overhead assignment, capacity and costs, cost estimation and cost-activity relationships, budgeting, performance measurement, and relevant costs for decision making.

Course Rotation: TBA.
ACC 236  Internal Accounting Control  (3 credits)  
Course Rotation: TBA.
ACC 237  Operational Auditing  (3 credits)  

This course focuses on the establishment and evaluation of management controls, the audit of non-financial data provided to management, and the conduct of internal operational audits.

Course Rotation: TBA.
ACC 238  Internal Accounting  (3 credits)  
Course Rotation: TBA.
ACC 301  Intermediate Accounting I  (4 credits)  

ACC 301-302 provide comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall.
Prerequisites: ACC 204 and junior standing.
ACC 302  Intermediate Accounting II  (4 credits)  

ACC 302 is a continuation of ACC 301. It provides comprehensive coverage of financial accounting topics. Students gain an understanding of how the rules governing the preparation of financial statements are applied. They are exposed to the underlying philosophy and concepts of the accounting model, as well as the capital market effects of accounting pronouncements.

Course Rotation: NYC: Fall, Spring, and Summer, PLV: Fall and Spring.
Prerequisites: ACC 301 and junior standing.
ACC 305  Internal Auditing I  (3 credits)  

This course will teach students the fundamental role of internal auditing in a free-market environment and importance of that role to corporate governance. Students will learn about the emerging role of internal auditing in today's business environment; the Professional Standards for the Practice of Internal Auditing: ethics theory; the risk assessment process; audit evidence; communications; strategic management; the global business environment; organizational behavior; management skills; negotiations skills; the internal audit process; and documentation methods.

Course Rotation: NY and PL: Fall.
Prerequisites: Open to junior standing students.
ACC 306  Internal Auditing II  (3 credits)  

This course builds on the fundamental concepts and skills developed in Internal Auditing I. Students will learn about: the planning and conducting of audit engagements; audit reporting and follow-up; statistics; accounting; the regulatory, legal and economic environments; concepts surrounding the auditing of information systems; privacy and security issues; and fraud auditing.

Course Rotation: NY and PL: Spring.
Prerequisites: Open to junior standing students.
ACC 307  Government and Nonprofit Accounting  (3 credits)  

Theory and application of the principles of fund accounting. Comprehensive analysis of reporting standards for municipalities, charitable organizations, institutions of higher education and hospitals.

Course Rotation: TBA.
ACC 309  Brokerage Accounting  (3 credits)  

This course will focus on the nature of stock and commodity brokerage; stock and commodity exchanges; government regulations; stock brokerage principles and procedures; financial records and accounting methods; preparation of financial reports and statements; New York Stock Exchange questionnaire and audit regulations.

ACC 319  Cost Accounting  (4 credits)  

The fundamental cost accumulation techniques for manufacturing and non-manufacturing companies are studied. Emphasis is on job and project costing, direct, standard, by-product and joint product and process costing. Quantitative methods applicable to cost accounting are studied. Trains students to develop accounting systems that will enhance performance measurements and decision making within the firm.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall and Spring.
Prerequisites: ACC 204 and junior standing.
ACC 333  Advanced Accounting  (4 credits)  

This course provides coverage of accounting for entities with specialized reporting requirements related to business combinations, governmental and nonprofit organizations. It also provides coverage of international activities including foreign currency transactions, hedging, translation of financial statements and international generally accepted accounting principles.

Course Rotation: Fall, Spring, and Summer.
Prerequisites: ACC 302 and junior standing.
ACC 340  Internal and External Auditing  (3 credits)  

The protective nature of internal control and auditing ; how internal and external audits are organised and carried out ; operational vs financial audits ;analysis of accounts and approaches to physical inventory counts and inventory control.

Course Rotation: TBA
Prerequisites: ACC 302 . Not open to students who have completed ACC 461.
ACC 346  Advanced Problems in Managerial Accounting  (3 credits)  

A specialized course concentrating on strategic planning and the preparation of operating projections ,the analysis and reporting of variances from budgets and cost standards ,behavioral impacts of budgets ,performance standards and profit center accounting.

Course Rotation: TBA
ACC 347  Periodic Financial Reporting  (3 credits)  

A comprehensive study of current standards controlling financial reporting to the public, lenders and directors, and filing requirements under SEC and stock exchange practice.

Course Rotation: TBA.
Prerequisites: Not open to students who have completed ACC 463.
ACC 354  International Accounting  (3 credits)  

A study of international accounting including international generally accepted accounting and reporting practices with specific reference to accounting and reporting requirements in selected industrialized foreign countries and current developments in international accounting standards with implications for multinational organizations.

Course Rotation: NYC: Fall and Spring. PLV: Spring.
ACC 360  Financial Statement Analysis  (3 credits)  

This course is designed to provide non-accounting majors with the knowledge and tools needed to understand and analyze accounting information in financial reports in order to assess company risk, profitability, and valuation. The different effects of various accounting methods on reported results and their implications are studied. Students will learn to create pro forma financial statements for use in valuing companies and making investment and credit decisions.

Course Rotation: NYC: Spring - Odd years. PLV: TBA.
Prerequisites: Not open to students who have completed ACC 301.
ACC 366  Forensic Accounting  (3 credits)  

This course explores the forensic accountant’s role in today’s economy. Topics cover include fraud detection and fraud investigation techniques, valuation of closely held businesses and professional practices, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in real life cases and testify as expert witnesses in a mock courtroom trial.

Course Rotation: Spring.
Prerequisites: ACC 301 and junior standing. Pre or Co-requisite: ACC 302 and ACC 375.
ACC 368  Enterprise Risk Management I  (3 credits)  

This course introduces modern principles, concepts and practices concerning Enterprise Risk Management (ERM). ERM provides a holistic, integrated, comprehensive assessment of the risks that an organization is exposed to, and an objective and consistent approach to managing and monitoring risk to help enhance shareholder value. Topics include, ERM, models and frameworks, risk categories, risk tools, processes for - and frequency of - identifying assessing, and rolling up risks for the overall organization, and the linkages that exist between ERM and other important governance and control processes.

Course Rotation: Fall and Spring
ACC 375  Accounting Information Systems  (3 credits)  

This course provides a conceptual framework and body of knowledge within which to study the role of contemporary information systems in organizations. Students learn how information systems operate including the basic procedures and controls used in processing business transactions, accounting applications, and generating various documents and reports. Students gain a basic understanding of a wide range of systems analysis and design techniques and the steps involved in developing comprehensive systems.

Course Rotation: Fall and Spring.
Prerequisites: ACC 301, CIS 101 and junior standing.
ACC 390  Honors Project in Accounting  (3 credits)  
Course Rotation: TBA.
ACC 394  Accounting Internship  (6 credits)  

Accounting students with strong academic records may apply to undertake a carefully planned work experience, under the supervision of a faculty advisor, which will demonstrate the practical application of their classroom training. Students are required to maintain a log of their internship activities and complete a paper, which integrates work assignments with the study of accounting.

Course Rotation: TBA.
Prerequisites: ACC 301, junior standing and a minimum GPA of 3.00. Permission of Accounting Department or Undergraduate Program chair is required.
ACC 395  Independent Study in Accounting  (1-9 credits)  

With the approval of the appropriate faculty member, the department chair and the academic dean, students may select a topic for guided research that is not included in the regular course offerings. The student meets regularly with the faculty member to review progress. A research project or paper must also be submitted.

Course Rotation: TBA.
Prerequisites: ACC 301, Junior Standing, and a minimum CQPA of 3.00.
ACC 395A  Independent Study in Accounting (A)  (1-9 credits)  

With the approval of the appropriate faculty member, the department chair and the academic dean, students may select a topic for guided research that is not included in the regular course offerings. The student meets regularly with the faculty member to review progress. A research project or paper must also be submitted.

Course Rotation: TBA.
ACC 395B  Independent Study in Accounting (B)  (1-9 credits)  

With the approval of the appropriate faculty member, the department chair and the academic dean, students may select a topic for guided research that is not included in the regular course offerings. The student meets regularly with the faculty member to review progress. A research project or paper must also be submitted.

Course Rotation: TBA.
ACC 395C  Independent Study in Accounting (C)  (1-9 credits)  

With the approval of the appropriate faculty member, the department chair and the academic dean, students may select a topic for guided research that is not included in the regular course offerings. The student meets regularly with the faculty member to review progress. A research project or paper must also be submitted.

Course Rotation: TBA.
ACC 396  Special Topic: International Accounting Field Study  (1-3 credits)  

This course will examine the dynamics of commercial and social entrepreneurship in Brazil, one of South America's emerging economics. Particular attention will be given to the structure of financial systems and the impact of global business on local development, including how foreign investors and multinational firms are embracing entrepreneurs to produce successful ventures and partnerships.

ACC 461  Auditing I  (3 credits)  

Ethics, theory, practice and diversified techniques of public auditing are integrated through class discussion and examination of professional standards. Topics include: the audit environment; current developments in the profession; the independent auditor's report and its relationship to auditing standards and accounting principles; independence and the AICPA's code of professional ethics; legal liability of auditors; audit objectives and audit planning; audit risk and materiality; internal control; and types of evidence and audit procedures.

Course Rotation: NYC: Fall, Spring, and Summer. PLV: Fall.
Prerequisites: ACC 302 and senior standing.
ACC 462  Auditing II  (3 credits)  

This course is a continuation of ACC 461.

Course Rotation: NYC: Fall and Spring. PLV: Spring.
Prerequisites: ACC 461 and senior standing.
ACC 463  Accounting Theory and Problems  (3 credits)  

This course stresses the interrelationship between accounting theory and practice and provides advanced study in the application of accounting concepts, principles and standards to the solution of complex and comprehensive accounting problems. Special emphasis is placed on current accounting issues including pronouncements of the Financial Accounting Standards Board and its precedents and topics covered in professional and academic accounting journals. Reference is made, when appropriate, to the influence of regulatory bodies such as the Securities and Exchange Commission.

Course Rotation: NYC: Spring. PLV: Fall and Spring.
Prerequisites: ACC 302 and senior standing.
ACC 464  Accounting Theory and Problems II  (3 credits)  
ACC 465  Audit and Control of Accounting Information Systems  (2 credits)  

This course covers audit and control of accounting information systems. Topics discussed include accounting information systems audits, management control framework, evidence collection, evidence evaluation, organizational, physical, logical exposures and disaster recovery planning. Threats and exposure to e-commerce systems are also discussed.

Course Rotation: NYC: Fall. PLV: Spring.
ACC 470  Accounting Research Project  (3 credits)  

Under faculty supervision, the student selects an important issue in accounting for guided research. The student meets regularly with a faculty member to review progress. At the end of the semester, the student must submit a written research project demonstrating the elements of research methodology, and the use of statistical techniques, as appropriate to the research project.

Course Rotation: Fall, Spring, and Summer.
ACC 495  Business Honors Program Senior Thesis in Accounting  (3 credits)  

The Business Honors Program (BHP) provides students with the unique opportunity to pursue advanced study of a topic in their major area under the direction of a faculty mentor. The focus of the project can be either scholarship (research) or leadership (application) oriented. It should address an important and/or current issue in the discipline while allowing the student flexibility for the manifestation of his or her unique interests and objectives. Successful completion of the senior thesis is required of all BHP students. The outcome of the project will be a written report and presentation. Abstracts of completed projects will be published in appropriate outlets.

Course Rotation: Fall and Spring.
Prerequisites: ACC 333, and senior standing in the Accounting Program. Approval of Director or Associate Director of Business Honors Program required.
ACC 600  Independent Study in Graduate Accounting  (1-9 credits)  

Under the guidance of a faculty member, student conducts an independent study on a relevant accounting topic using appropriate research methodology.

Course Rotation: TBA.
ACC 600A  Independent Study in Accounting (Graduate) (A)  (1-9 credits)  
Course Rotation: TBA.
ACC 600B  Independent Study in Accounting (Graduate) (B)  (1-9 credits)  
Course Rotation: TBA.
ACC 600C  Independent Study in Accounting (Graduate) (C)  (1-9 credits)  
Course Rotation: TBA.
ACC 613  Accounting for Planning and Control  (4 credits)  

Discusses cost accounting as a major component of management processes. Investigates planning and control functions with major emphasis on the impact of the budgeting concept on goal optimization. Studies the decision-making implications of cost and revenue in both the manufacturing and distribution processes. Covers the interaction of material, labor and overhead in both process and job order cost systems. Investigates the impact of standard cost procedures, utilizing predetermined rates and variance analysis, as well as other cost techniques on inventory valuation, income determination and performance evaluation.

Course Rotation: Fall.
Prerequisites: MBA 640 or the equivalent
ACC 615  Financial Reporting I  (3 credits)  

Studies the preparation of financial statements. This course provides students with a comprehensive coverage of financial reporting and the accounting rules governing the preparation of financial statements. It analyzes the environment of accounting including the need for financial reporting, the role of certified public accountants, the nature of accounting rules, and the institutions involved in the process of setting accounting standards. Emphasis is then devoted to: I) understanding and mastering the accounting standards and techniques in preparing financial statements; II) evaluating accounting information; and III) understanding the effect of selecting specific rules from the acceptable set of accounting standards.

Course Rotation: NYC: Fall, Spring; WP: Spring.
Prerequisites: Listed pre-requisite or the equivalent.
ACC 618  Financial Reporting II  (3 credits)  

The second part of a two-semester curriculum covering financial reporting and the rules governing the preparation of financial statements. Analyzes the accounting and reporting of Shareholders' Equity. Analysis is extended to cover the accounting treatment of several special and important subjects such as leasing, pensions and post retirement benefits, taxes, and the statement of cash flows. Financial reporting guides of advanced and problematic topics such as derivatives and financial instruments, stock based compensation, software, and restructuring of troubled debt are also extensively discussed and analyzed.

Course Rotation: NYC: Fall, Spring; WP: Fall.
ACC 620  Accounting Entities  (3 credits)  

Analyzes the accounting problems inherent in such areas as partnerships and joint ventures, consolidated statements, segment and interim statement reporting, estates and trusts, multinational companies, government, and nonprofit entities.

Course Rotation: Fall.
ACC 632  Auditing  (3 credits)  

A course in auditing principles designed primarily for students who may enter public practice (CPA). Considers auditing standards and procedures, and the responsibilities of the independent public auditor in the expression of opinion within the framework of the code of professional ethics.

Course Rotation: Fall.
ACC 635  Advanced Auditing Practices  (2 credits)  

Considers advanced auditing techniques as practiced in public auditing. Consideration is given to auditing theory relating to complex transactions, events and specialized industries. Integrates current development within the profession and the auditing environment through class discussion.

Course Rotation: NYC: Fall, Spring; WP: Spring.
ACC 638  Forensic Accounting and Fraud Examination  (3 credits)  

Forensic Accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law. The course focuses on the process of gathering data to support litigation and other legal procedures. Forensic Accountants need an understanding of accounting, criminology, law and investigative auditing techniques. This course will provide the business students with the tools to integrate these functional areas into the desired knowledge base needed as Forensic accountants. Therefore this course emphasizes the detection of fraudulent financial reporting and employee fraud.

Course Rotation: NY;WP:Fall
ACC 639  Accounting Information Systems: Control and Audit  (2 credits)  

Covers the concepts underlying the applicability of computerized techniques to auditing and accounting. Studies the use of test data, computer audit programs, and generalized packaged programs. Examines the theory and use of statistical sampling techniques.

Course Rotation: TBA.
ACC 640  Advanced Financial Accounting Theory  (3 credits)  

Emphasizes problem solving and the latest pronouncements of the American Institute of Certified Accountants. Topics include: partnership liquidation; corporate, fiduciary and individual tax worksheets; process and job costs, including statement display of variances; statement of affairs, realizations and funds; branch and foreign exchange accounting, installment accounting, year-of and percentage-of completion methods such as LIFO, retail, standard cost, consignments; fire loss; consolidations; and government accounting.

Course Rotation: TBA.
ACC 645  Theory and Analysis of Financial Statements  (3 credits)  

Provides analytical tools needed to evaluate the present financial condition of the firm and to assess its future trend. Topics include: analysis of balance sheets, income statements, funds flow and return on investment. Integrates modern financial concepts such as efficient capital markets, principles of portfolio theory, and statistical projection of earnings with the theory of financial statements analysis.

Course Rotation: TBA.
Prerequisites: Listed pre-requisite or the equivalent. This course is open to Accounting majors with the permission of the Accounting department.
ACC 649  Contemporary Accounting Issues  (3 credits)  

Studies advanced accounting theory and practice with emphasis on the applications and limitations of accounting; the nature and measurement of income; problems connected with matching cost and revenue. Covers the current thinking of the American Institute of Certified Public Accountants, the American Accounting Association, the Securities and Exchange Commission and the Financial Accounting Standards Board as reflected in their official releases.

Course Rotation: Fall.
ACC 650  Security and Exchange Commission Accounting Practice  (3 credits)  

Examines the Security Act of 1933, and the Securities Exchange Act of 1934 as they relate to S.E.C. accounting practice and procedure. Provides a basic understanding of registration and reporting requirements revealed in various Commission rules such as Regulations S-X and S-K. Class presentations focus on historical and current developments in public accounting practice. Students, using 10-K S.E.C. filings and annual reports to stockholders, prepare a written analysis of both financial and nonfinancial data contained in these documents.

Course Rotation: TBA.
ACC 654  Controllership  (3 credits)  

Studies the controllership function in both business and nonprofit organizations. Relates to the control structure, reporting of financial information, establishment of policy, financial planning and executive management. Emphasis is on the human relations of the controllership function.

Course Rotation: TBA.
ACC 655  Accounting Internship  (3 credits)  

This course provides students the opportunity to experience the practical application of accounting data analytics and technology in a business environment. Students with strong academic records may apply. Students must submit application and obtain the Department approval. Students must meet regularly with the instructor, maintain a journal of their internship activities, and complete an end of semester report to communicate the integration of theory and practice.

Course Rotation: NYC & PLV: Fall, Spring, Summer 1, & Summer 2
ACC 656  Management Auditing  (3 credits)  

Covers the techniques of reviewing and appraising the various functions of an organization with the objective of reporting on the opportunities for improvement and the deficiencies that were disclosed. Stresses the effectiveness of internal controls and operating procedures.

Course Rotation: TBA.
ACC 661  Accounting Systems and Control Audit  (3 credits)  

This course encompasses audit and control issues associated with advanced accounting information systems. Discusses topics related to the accounting information systems audits. Considers management control framework, application control framework, evidence collection, and evidence evaluation.

Course Rotation: TBA.
Corequisites: IS 623. Meets first night only.
ACC 662  Modeling of Accounting Information Systems  (3 credits)  

This course is a mix of theoretical and applied materials. It will require students to develop accounting information system(s) from scratch using an object-oriented programming language, like Java, and making use of the modeling concepts covered in the course. This course will cover design considerations for developing an accounting system and how they can be implemented using the features offered by object-oriented design. Different aspects of the Unified Modeling Language as well as certain advanced features of Java programming will be covered in order to develop software components for accounting systems.

Course Rotation: TBA.
Prerequisites: Not open to students in the combined program.
ACC 663  Strategic Cost Systems  (3 credits)  

Consists of four related modules. (1) Addresses the current cost management practices. (2) Discusses how information technology has strategically changed the nature of cost management. (3) Covers the selection, development, and execution of appropriate buyer-supplier relationships. (4) Overviews cost management and analysis tools.

Course Rotation: TBA.
Prerequisites: It is advised that IS 613 should be taken prior to this course.
ACC 664  Advanced Auditing and Analytics  (3 credits)  

This is a graduate level course for public accounting majors. The prerequisites are ACC632 and MBA646. The course teaches the advanced audit theory and the application of analytics in the procedures of U.S. Generally Accepted Auditing Standards. It develops the student's abilities to apply analytical tools and critical thinking towards achieving audit objectives. Further explored are the roles and tools available to internal audits in accomplishing their mandate for efficiency, compliance, and anti-fraud measures.

Course Rotation: Spring; NYC & PLV
ACC 675  International Accounting  (3 credits)  

The course first covers the issues uniquely confronted by companies involved in international business. Students will learn issues related to foreign currency transactions, foreign exchange risk exposures, inflation, and multinational consolidated requiring the translation of foreign currency financial statements. The course then studies the accounting and financial reporting issues in today’s global financial market. Students will gain an appreciation for the pattern of international accounting diversity and the environmental influences, such as the cultural, political, legal and business environments, on a country’s accounting system. The course will review the convergence or harmonization of accounting rules and underlying concepts of International Financial Reporting Standards (IFRS). The challenges in analyzing foreign financial reports are addressed along with the effects of different sets of national GAAP on reported profits and shareholders’ equity.

Course Rotation: TBA.
ACC 681  Financial Reporting and Capital Markets  (3 credits)  

Introduces students to the role of accounting information in capital markets. It illustrates how market participants use financial reports and disclosures in making investment decisions. Achieving this goal requires comprehensive analysis of two important dimensions: (1) understanding the fundamentals of capital markets models; and (2) full understanding of the nature and the process of financial reporting.

Course Rotation: TBA.
ACC 682  Analysis of Financial Statements  (3 credits)  

Provides basic knowledge and techniques required to understand and analyze financial statements. Case studies on actual financial statements will be performed to reinforce the concepts and techniques covered in class. In addition, each student (or group of students) is required to provide a full analysis of an active company in the market, covering all dimensions of financial statement analysis.

Course Rotation: TBA.
ACC 684  Strategic Cost Management and Technologies  (3 credits)  

This is a graduate level course for public accounting majors. The prerequisites are ACC 613 and MBA 646. The course teaches measuring, analyzing, and reporting relevant cost information that focuses on the overall strategic needs of the organization. It incorporates data, analytics and enterprise resource planning systems (ERP) in cost management systems. Students will learn the application of analytics and technology in cost management and decision-making.

Course Rotation: NYC & PLV: Fall, Spring, and Summer 1.
ACC 685  Analytics for Fraud Detection and Risk Assessment  (3 credits)  

This course aims to explore Accounting Big Data and develop data analytics skills for fraud detection and risk assessment. It is comprised of two modules. Module 1 builds the foundation for accounting data analytics; and Module 2 focuses on the theory and methodology for identifying anomalies and red flags and assessing risk factors. A research project is required.

Course Rotation: NYC and PLV: Fall, Spring, and Summer 1
ACC 686  Behavioral Issues in Accounting  (3 credits)  

Introduces advanced graduate students to behavioral research in accounting. Students are provided with a background in the scientific method, with special emphasis on the principles and methodologies of behavioral science. The readings have been selected so as to provide a broad overview of significant areas of behavioral research in accounting. Skill in reading and interpreting research is developed through extensive reading and writing assignments, and through group discussion and debate.

Course Rotation: TBA.
ACC 687A  Special Topics in Accounting  (3 credits)  

Forensic accountants need an understanding of accounting, criminology, law, and investigative auditing techniques. This course will provide the business student with the tools to integrate those functional areas into the desired knowledge base needed as Forensic accountants. Therefore, this course emphasizes fraudulent financial reporting, employee fraud, litigation services provided by accountants, an introduction to investigation of electronic data and cybercrime.

Course Rotation: GC: Spring
ACC 692Q  Research Project  (3 credits)  

Under the direction of a faculty advisor, the student will apply the elements of research methodology and appropriate statistical techniques to an independent research project in the area of accounting.

Course Rotation: Fall, Spring, Summer
ACC 693Q  M.S. Research Project  (3 credits)  

Under the direction of a faculty advisor the student prepares a research document which investigates the impact of a selected accounting topic on the organizational behavior of the firm. Employs the research methodology and data gathering techniques utilized in the behavioral sciences. The objective is to investigate the individual, interpersonal, and organizational process used by an organization in dealing with the impact of the selected accounting topic on the decision process.

Course Rotation: TBA.
ACC 705  Management Accounting  (3 credits)  

Applies accounting concepts and techniques to a variety of managerial concerns. Emphasizes the integration of managerial, economic, financial, and marketing principles as reflected in reports prepared for management. Covers a variety of topics including cost behavior, business segmentation, contribution reporting, variance analysis, financial forecasting, budgeting, and pricing.

Course Rotation: TBA.
Prerequisites: Open to E.MBA students only.
ACC 725  Financial Accounting  (3 credits)  

Provides the skills needed to analyze, evaluate and interpret the current financial position of the firm. The course covers the analyses of balance sheets, income statements and statements of cost flows. Selected topics include inventories, investments, intangibles, and long-term obligations. Stockholders' equity includes a discussion of preferred and common stocks along with book values and earnings per share. Attention aslo is given to dividends, both cash and stock, and splits.

Course Rotation: TBA.
ACC 740  Financial Accounting  (3 credits)  
Course Rotation: TBA.
ACC 742  Strategic Cost Analysis  (1.5 credits)  
Course Rotation: TBA.
ACC 760  Seminar in Accounting  (1.5 credits)  
Course Rotation: TBA.
ACC 824  Doctoral Concentration Seminar in Accounting  (3 credits)  

Provides comprehensive analysis of accounting theory, practice, and methodology. Covers contemporary issues in the different dimensions of accounting: Financial reporting, auditing, and cost accounting. Emphasizes analyzing the application of existing accounting standards and techniques and determining the adequacy of such standards in providing useful accounting information. Examines how some accounting treatments should be done in line with the conceptual framework of accounting. Studies and analyzes current problems confronting the accounting profession. Begins preparation for doctoral comprehensive examinations.

Course Rotation: TBA.
Prerequisites: ACC 635, DPS 820, FIN 647, MBA 626, and admission to the Doctoral Program.