课程

The first part of this course provides a review of the accounting for business combinations. The rest of the course covers new material on accounting for multinationals and foreign currency transactions, 分部财务报告, corporate liquidation and reorganizations, 伙伴关系-形成, 操作, 所有权利益的变化, 和清算.

This course examines the legal implications of business transactions, particularly as they relate to accounting, 审计和财务报告. 除了, students are required to apply the knowledge gained to evaluate the economic substance of client transactions, 包括购买协议, 贷款及本票, 销售合同, 租赁及承诺. Oral and written communication skills and professional research skills are emphasized.

This advanced course focuses on how managers generate and use accounting information within their organizations for planning and controlling 操作, making short and long-term decisions, and evaluating and rewarding personnel. The content includes topics such as C-V-P analysis, 预算, 方差分析, 差异成本分析.  A variety of pedagogical techniques, 包括用例, 项目, and student presentations are used to discuss real world managerial accounting issues.

Data has proliferated in business and managers and accountants need to understand the implications for decision-making and tap into the data to provide better insights into a firm/client/customer/supplier, 等. This course is 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. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists. The focus of this class is on concepts as well as various data analysis tools such as Advanced Excel, Weka, 表/ BI力量, IDEA审计软件, iXBRLAnalyst, Structured Query Language (SQL) using SAS, Microsoft Access, Microsoft SQL Server Management Studio, Excel 2016, 和MySQL, 和Python, 和更多的.

This course focuses on the accounting and financial reporting issues of governmental units, 非营利性组织, 大专院校, 还有一些医疗机构. The course covers fund accounting and financial reporting for state and local units under GASB Statement No. 34 and not-for-profit accounting principles.

This course examines the concepts and laws related to federal taxation of individuals, 信托基金, 地产, 和礼物.  It is also designed to give students the tools and techniques to identify, understand and evaluate tax planning opportunities.   Oral and written communication skills are emphasized.

This course focuses on advanced topics related to the 审计标准 promulgated in the U.S. 对上市公司进行审计, 私营企业, 政府实体, not-for-profit entities and employee benefit plans. 除了, the course focuses on the standards promulgated by the International Auditing and Assurance Standards Board (IAASB) and the differences between these standards and U.S. 审计标准. It also focuses on the application of accounting and auditing skills to detect financial discrepancies and the presentation of fraud cases for criminal proceedings and litigation.

The Advanced Accounting Information system course will focus on IT architecture components and the use of cloud-based models for IT infrastructure, 平台, 和服务. 除了, the course will focus on the business processes they enable and controls over processing integrity. The course will also cover System availability and IT change management.

This course examines the concepts and laws related to federal taxation of partnerships, C公司, S公司, 以及免税组织.   It is also designed to give students the tools and techniques to identify, understand and evaluate tax planning opportunities.  Oral and written communication skills are emphasized.

This capstone course focuses on identifying, researching and appropriately resolving situations that might be unethical or a violation of professional standards. Oral and written communication skills and professional judgment are emphasized.