Accounting (ACTG)

For non-business majors only. This course introduces basic business and accounting topics such as revenue, investments, expenditures, liabilities, credit, cash management, and taxation. Heavy emphasis is placed on the measurement of operating performance, and interpretation and use of accounting data for organizational decision-making.

This class relies heavily on discussions with practicing accountants in public accounting, industry and government. Topics include career preparation and the role of accountants in business and capital markets. Written assignments are used to enhance communication skills.

This course provides students the opportunity to learn and become proficient with spreadsheet and analytics skills expected by today's employers utilizing Microsoft Excel and Power BI analytics software. (May be taken with or after COB 242.)

This course is an introduction to data analytics and the use of data analytics in various accounting settings. Topics include the data analytics mindset, data preparation, data quality, statistical analysis, and data visualization and reporting.

This course covers the use of accounting systems for the collection, organization, analysis and reporting of accounting data. Topics include: internal controls, documentation of accounting systems, transaction processing cycles, auditing information technology, computer and information systems security, and integration of business functions in the accounting process.

This course provides a theoretical framework to explain and critically evaluate financial reporting by businesses. In addition to studying the authoritative standards for preparing financial statements, students develop the ability to read, use, analyze and interpret financial statements. Students gain an understanding that managers can shape the financial information communicated to investors and creditors.

This course continues the development of a theoretical framework to read, use, analyze, interpret, explain and critically evaluate financial reporting by businesses. Selected topics include financial instruments, corporate obligations, stockholders' equity and other corporate reporting issues.

This course is designed to introduce students to the federal income tax system, including individual and business entity taxation. Topics include income, exclusions, deductions and property transactions. The course also facilitates development of research skills.

This course provides a study of techniques available for gathering, summarizing, analyzing and interpreting the data presented in financial statements and procedures used in verifying the fairness of the information. The course will also emphasize ethical and legal aspects and considerations.

This course will examine application of knowledge of internal controls over financial reporting to the operational area of cybersecurity. Topics include understanding best practices around IT governance and controls, applying knowledge of internal controls toward preventing cyberattacks of corporate information within ERP systems, evaluating the role of third-party service organizations and their control reports (SOC), and analyzing accounting disclosure strategies surrounding information protection controls and cybersecurity incidents.

This course involves the study of cost accounting concepts and information used by business organizations to make strategic, organizational and operational decisions. Topics include the role of planning and control in attaining organizational goals and objectives; the relationship among cost structure, cost behavior and operating income; traditional and activity-based costing approaches to product and service costing; differential analysis in decision making; and ethical issues for accountants. Students will also engage in activities designed to enhance technological and communication skills.

Designed to give capable students in accounting an opportunity to do independent study under faculty supervision. Admission only by recommendation of the instructor and permission of the director.

This course focuses on advanced data analytics and skills focusing on data wrangling, advanced analysis and advanced visualizations. In addition, this course focuses on emerging technologies used in accounting and the business world as well as the impact of biases on decision making.