Course Descriptions

ACC 6020 Business Ethics for Accounting Professionals
(3 credit hours)

This course will address ethical theory, ethical reasoning, integrity, and other core values of the accounting profession. The professional standards associated with the practice of professional accounting will be examined. Various theories of ethical decision-making will be presented. A case-based approach will be used.

ACC 6300 Advanced Financial Accounting
(3 credit hours)

This course provides an in-depth study of advanced topics in financial reporting, with emphasis placed on business combinations, consolidation procedures, and partnership accounting.

ACC 6350 Governmental and Not-for-Profit Accounting
(3 credit hours)

This course provides an overview of accounting for state and local governments and not-for-profit organizations. It emphasizes issues related to fund accounting, budgetary control, and financial reporting for these entities.

ACC 6400 Research and Communications for Accounting Professionals
(3 credit hours)

Study of the tax and accounting practice environments including the Treasury Department, the Courts, and the legislative history of the Internal Revenue Code. Course includes library training in the use of computer tax services, such as CCH Research Network (IntelliConnect) in performing tax research and the generally accepted accounting standards for accounting research. Research and communication methodologies for solving tax and accounting problem cases are studied.

ACC 6420 Taxation of Business Entities
(3 credit hours)

Property law and a life-cycle approach to the taxation of entities are presented with a focus on tax associated with property transactions and bases determination.

ACC 6500 Accounting Analytics
(3 credit hours)

This course introduces students to various methods and techniques available for analyzing vast amount of accounting data (“Big Data”) to assist with forensic investigation or other strategic decisions. The following types of analyses will be explored: Benford, Decision Tree, Regression, Time Series, and Pattern Discovery. Students will use tools such as IDEA, SAS, SAP, and Excel to conduct vendor-risk scoring, or to investigate such cases as purchase card fraud, multiple-period cost and expense fraud, and reimbursement fraud.

ACC 6520 Advanced Auditing and Assurance Services
(3 credit hours)

A study of contemporary topics, practices, and techniques in auditing and assurance services. Students use regulatory standards, databases, audit software, cases, experiences and audit expert resources to address relevant issues. Emphasis is on analysis, research, critical thinking, teamwork, verbal and written communication skills, ethics, and professional identity.

ACC 6530 Information Technology and Risk Control
(3 credit hours)

This course is an introduction to the risk assessment and audit of information technology. The course explores information technology and information security as they apply to business processes integrated with the accounting system.

ACC 6210 ESG Reporting and Analysis
(3 credit hours)

This course offers a comprehensive exploration of Environmental, Social, and Governance (ESG) considerations, both within the US and globally. Students will delve into the evolution of ESG, familiarize themselves with the prevailing standards, reporting frameworks, and requirements, and understand the metrics employed to evaluate ESG performance. The course also covers methodologies for analyzing ESG data to extract meaningful insights. Additionally, students will have the opportunity to travel and observe firsthand the ESG practices and innovative technologies implemented by corporations to advance their ESG agendas.

ACC 6920 CPA Exam Insights and Practice
(3 credit hours)

This independent study course is designed to prepare students for a selected section of the CPA Exam by providing structured guidance and support. Students will engage in self-paced learning, completing concept videos, multiple-choice questions, task-based simulations, and both Mini and Simulated Exams. The course emphasizes a comprehensive review of key accounting concepts, with regular progress check-ins and faculty mentorship to ensure students stay on track. Students will develop the skills and knowledge necessary to excel on the CPA Exam, while gaining strategies to continue their preparation for the remaining sections.