Designed to provide students with technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards will be discussed on emerging topics.

Repeatability: May be taken for credit 2 times.

Restriction: Accountancy Majors only.

Provides students with the basic concepts of federal income taxation applicable to all taxpayers. Specifically, principles of taxation for individuals, corporations, and partnerships are discussed.

Repeatability: May be taken for credit 2 times.

Restriction: Accountancy Majors only.

Designed to provide students with the technical U.S. accounting theory and principles background necessary for graduate work in accounting. Current international accounting convergence issues and standards will be discussed on emerging topics.

Repeatability: May be taken for credit 2 times.

Restriction: Accountancy Majors only.

Designed to provide students with an understanding of the fundamental principles, processes, and ethical considerations involved in the performance of a financial statement audit under U.S. auditing standards.

Repeatability: May be taken for credit 2 times.

Restriction: Accountancy Majors only.

Provides students with information and practical skills for success in the program and for professional accounting and business career planning, and with discussions of current issues confronting the accounting profession.

Grading Option: Satisfactory/unsatisfactory only.

Repeatability: May be taken for credit 2 times.

Restriction: Accountancy Majors only.

Develops skills to analyze corporate financial reports. Topics include profitability, risk analysis, cash flow analysis, revenue and asset recognition, and forecasting. The skills are useful for students to evaluate financial reporting quality, detect earnings management, and predict firms' financial performance.

Prerequisite: Intermediate accounting.

Restriction: Accountancy Majors only.

Develops skills to analyze corporate financial reports with a focus on liabilities, stockholders' equity, and valuation. Topics include forecasting financial statements, cash flows- and earnings-based equity, and valuation models, accounting analysis of mergers and acquisitions, lease pensions, and derivatives.

Restriction: Accountancy Majors only.

Develops a student's ability to identify, understand, and evaluate tax-planning opportunities. The focus is on tax planning concepts and the effects of taxes on business decisions rather than on detailed tax rules, compliance, or legal research.

Restriction: Accountancy Majors only.

Focuses on the accounting and reporting for governmental and non-for-profit entities. Topics include preparation of fund basis financial statements and related reporting and auditing issues. Use of non-financial performance measures for non-for-profit entities is also discussed.

Restriction: Accountancy Majors only.

Considers issues in contemporary accounting standard setting and regulation by examining academic accounting research of the various issues. Enables students to develop their knowledge and better appreciate current debates in accounting.

Restriction: Accountancy Majors only.

Design of cost information and systems used to plan and control organizational activities; procedures used to account for unit, process, and program costs; cybernetic evaluation of costing procedures; cost estimation, analysis, and accounting via computers.

Restriction: Accountancy Majors only.

Elective course focuses on the principles, and application of forensic accounting. Topics include the identification, detection, and prevention of fraud, valuations, damage calculations, and litigation support. The role of forensic accountants in the legal system will also be discussed.

Restriction: Accountancy Majors only.

An online course. A comprehensive study of differences between US GAAP and International Financial Reporting Standards (IFRS).

Prerequisite: Intermediate accounting.

Restriction: Accountancy Majors only.

Designed to provide advanced coverage of topics and emerging issues in auditing and assurance services. Provides a deeper understanding of the fundamental concepts of auditing, assurance services, and developing hot-topics within the auditing profession.

Prerequisite: Intermediate accounting and basic auditing.

Restriction: Accountancy Majors only.

Designed to introduce students to the intellectual principles of ethical decision making by emphasizing the theories of ethics and their application in the business, and specifically, accounting professions. MPAC capstone course with a final comprehensive exam for the program.

Restriction: Accountancy Majors only.

Provides students with the opportunity to apply accounting knowledge through actual work experiences. The internship experience will provide students with knowledge of career opportunities, an understanding of how accounting plays in today’s business environment, and prepare students for success.

Grading Option: Satisfactory/unsatisfactory only.

Repeatability: May be repeated for credit unlimited times.

Restriction: Accountancy Majors only.

Intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Topics include data reporting, data visualization, and predictive analytics.

Restriction: Accountancy Majors only.

Provides students with an understanding of how to synthesize and apply data mining methodologies and advanced data analytic techniques and tools to help solve business and accounting problems.

Prerequisite: MPAC 242. MPAC 242 with a grade of B- or better

Restriction: Accountancy Majors only.

Prepares students to identify opportunities for and apply analytics in the financial audit process. Case studies and project-based learning are used to simulate analytics-based problem solving and business strategy development.

Prerequisite: MPAC 242. MPAC 242 with a grade of B- or better

Restriction: Accountancy Majors only.

Provides students an understanding of how to master common corporate book-tax differences, compute a corporation’s income tax provision under the ASC 740, recognize advanced topics therein, apply guidance for uncertain tax provisions and assess valuation allowances.

Restriction: Accountancy Majors only.

Designed to provide students with an understanding of specific current income tax planning strategies for domestic and global businesses. Topics include tax structures, income tax minimization, federal, state, and international income tax deferrals, and income characterization.

Restriction: Accountancy Majors only.

Studies in selected area of Accounting. Topics addressed vary each quarter.

Repeatability: Unlimited as topics vary.

Restriction: Accountancy Majors only.

Combines research of the professional accounting literature on a range of technical topics with a written communication and oral presentations of the findings.

Restriction: Accountancy Majors only.

Provides students with an understanding of corporate board governance. Topics include selection of and legal requirements for board members, roles of board committees, managing relations with stockholders and CEOs, and the role of boards in developing corporate strategy.

Restriction: Accountancy Majors only.

Individual study under the direction of a selected faculty member.

Repeatability: May be repeated for credit unlimited times.

Restriction: Accountancy Majors only.