2025-2026 Undergraduate General Catalog

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ACCT 4630 Income Tax

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.

Credits

3

Prerequisites

ACCT 2620

Offered

Every Spring

Notes

Previously: ACCT 344

ACCT 4635 Operational Taxation

Every individual must deal with preparing and filing their tax return.  For some individuals this creates a financial burden and stress.  Students in this course will take their knowledge of tax law and put it into operation.  The operationalization will help low income individuals reduce the financial burden and stress of filing their taxes.  Students will become certified by the IRS and will volunteer at the local Volunteer Income Tax Assistance (VITA) site to help prepare tax returns.

Credits

2

Prerequisites

ACCT 4630

Notes

 

ACCT 4636 Financial Planning - Trusts, Estates, & Gifts

This course dives into how trusts, gifts, and estate planning can be used to maximize family wealth and minimize taxes.  Future accountants & financial advisors will benefit by obtaining an understanding of the importance of strategic gifts, how using a trust impacts the family assets, and the importance of planning for your family after you have passed.  Students will develop various financial planning options taking into consideration the tax implications.  Students will also develop an understanding of accounting for assets held in different types of trusts.

Credits

3

Prerequisites

ACCT 4630

Notes

 

ACCT 4640 Auditing

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.

Credits

3

Prerequisites

ACCT 3612

Offered

Even year Fall

Notes

Previously: ACCT 349

ACCT 4950 Accounting Internship

This internship provides an opportunity for students to participate in a learning experience away from the traditional classroom. Students will be placed with local organizations so they may participate in the managerial and financial reporting processes. Students will observe and apply the concepts and theories learned in the classroom. The student will be under the direct supervision of the cooperating organization and progress will be monitored by the School’s internship coordinator. Additional fees may apply.

Credits

3-4

Prerequisites

Permission of Internship Coordinator

Offered

Every semester

Notes

Previously: ACCT 495

ACCT 4960 Elective Accounting Internship

This internship offering is intended to provide the student with the opportunity to pursue an elective internship. This internship is not a writing course and it may not be used to fulfill the School requirements for graduation. Additional Fees may apply.

Credits

2- 4

Prerequisites

Permission of Internship Coordinator

Offered

Every semester

Notes

Previously: ACCT 496