An expanded study of the financial statements and the further development of accounting principles and procedures relating to cash, accounts and notes receivable, inventories, tangible fixed assets, and the time value of money.
Every Fall
Continuation of the Intermediate Accounting I course with further development of accounting principles and procedures relating to intangible assets, current liabilities and contingencies, long-term liabilities and stockholder’s equity
Every Interim
Continuation of the Intermediate Accounting II course which covers in-depth financial accounting concepts including dilutive securities, investments, revenue recognition, pensions, leases, and income taxes. Course ends with an expanded study of the cash flow statement.
Every Spring
A study of federal income taxation with a focus on the individual. Analysis and completion of federal tax forms and the basis of tax planning will be main points of the course. Topics covered will include the determination of taxable income, application of various deductions and credits, retirement options, home ownership and other various individual taxation topics.
Every Spring
An advanced managerial accounting course that includes analyzing business decisions and the accounting reports that support those decisions. Topics covered include cost allocation, job and process costing, activity based costing, variance analysis, cost volume profit analysis and other various cost accounting topics.
Every Fall
This course will introduce students to the procedures and standards of public accountants in the auditing profession. Emphasis will be on engagement planning and audit evidence, audit risk model and inherent risk, risk assessment and design of substantive testing, concepts of internal control, and analyzing public and private company audit reports. Data analytics are also incorporated through the use of current real-world software.
Even year Fall
Introduction of moral development theories and models of moral decision making and application of these models in management decision making through case studies.
Every Fall and Spring
Special Topics in Accounting.
Every other Spring, even years
This course is intended to provide the student with the opportunity to pursue elective independent study. This course is not a "W" course and it may not be used to fulfill the departmental requirements for graduation.
Permission of the Instructor