Curriculum

This course studies advanced accounting topics. Accounting for derivatives and cash flow/fair value hedge accounting will be covered. Foreign currency transactions and currency hedging will be covered. Translation of foreign currency financial statements and partnership accounting will be studied. Additional advanced or intermediate topics such as accounting for income taxes, pensions, leases, and accounting changes may also be covered. 

Credit: 3 hours

Study of the accounting for business combinations and consolidated financial statements. Accounting for governmental and non-for-profit entities will also be covered. 

Credit: 3 hours

This course studies advanced issues of federal taxation for individuals and business entities. A significant learning goal will be modeling key tax relationships for tax planning and tax compliance. 

Credit: 3 hours 

This course studies federal income taxation of corporations, partnerships, and S corporations related to formation, operation, distributions and liquidation. Additional topics from income taxation of property will be covered and selected other topics from tax compliance and tax research may also be covered. 

Credit: 3 hours

 
Study of advanced auditing issues including legal liability, professional ethics, attest function, assurance and other accounting services, licensing and disciplinary actions, internal controls, sufficient and competent audit evidence, and information systems. 

Credit: 3 hours

This course will provide the students an opportunity to develop deeper technical skill sets related to the inner workings of accounting information systems. Students will focus on transaction cycles, automated controls related to key transaction cycles, and the processing of these cycles through the accounting information systems. Students will examine processes related to collecting, organizing, and analyzing accounting reports produced via the system. Information Technology (IT) Risks and Controls is a study of how business strategies use IT as an efficient enabler of redesigned core business processes. Students will focus on how the use of IT affects risk management by eliminating certain risks and introducing others. Students will examine the key IT domains of governance, user/information security, program change control, and operations among others.

Credit: 3 hours

Study of concepts and techniques impacting the business and regulatory environment. Topics include internal control and enterprise risk management; cost measurements and performance techniques for special situations; project management; ethics, professional, and legal responsibilities; and risks and controls related to accounting information systems and communications. 

Credit: 3 hours

This course will expose students to advanced quantitative and analytical skills designed to help candidates make well-informed, data-driven decisions while considering key objectives, alternatives, constraints, and uncertainty or risk. Students successfully completing this course will be better equipped to scope quantitative problem sets and be able to recognize when and where quantitative methods should be included in the decision-making process. Topics will come from both deterministic and stochastic areas. Students will utilize software to analyze and report complex data solutions that can be applied to executive decision-making.

Credit: 3 hours

This course focuses on recognizing and exploring financial statement concepts, as well as applying appropriate analysis techniques to financial statements. This course serves as a capstone course as it integrates skills and techniques mastered in other courses in the program. This course serves the very important role of ensuring students leave the program with a practical understanding of financial statements, their key concepts, and the abilities to effectively interpret and examine them.

Credit: 3 hours

This course focuses on developing the necessary research skills for today’s professional accounting environments. Research skills are in demand in both accounting (which includes audit) and tax-based environments. This course provides foundational research concepts and techniques for students to understand the research process. This course then provides practical scenarios and situations to which students will apply the research process and produce analysis and information that could be used in real-world settings.

Credit: 3 hours