ACCT - Accounting
Students will examine the general theory of federal income taxation, with primary concentration on taxation of individuals. Emphasis is on understanding and interpreting the law.
3
This course provides the background for accounting information and progresses to a basic level of financial statement analysis, interpretation and decision making. Equivalent: Three semester hours of Principles of Accounting 1 and three semester hours of Principles of Accounting 2.
3
This course focuses on identifying and utilizing relevant accounting and financial data for decision making in a variety of areas. Activity-based costing, financial statement analysis and cash flows are among the areas explored. The understanding of financial data and financial statements are a major focus of the course. The course utilizes the case-method approach.
3
Prerequisites
ACCT 50100
This required course considers the legal and ethical implications of strategic decisions made by accountants, and the role of the accountant as mediator between organizational and regulatory/societal interests.
3
This course covers international financial accounting concepts including foreign currency transactions, interpreting foreign financial statements, presentation of domestic/foreign financial statements and the role of the accountant as a financial professional in international monetary transactions.
3
Prerequisites
ACCT 55000
Introductory course in fraud detection and fraud prevention. Various timely forensic topics and cases will be examined.
3
Prerequisites
ACCT 55000
Federal estate, trust and gift taxes, tax planning to minimize taxation and selected current tax topics and cases are the focus of this course. Best practices in taxation are also examined.
3
Prerequisites
ACCT 43000
Designed to give a background of the hospital and healthcare environment, this course discusses the internal operating environment of healthcare organizations, including changes in healthcare regulations. Discussion includes the organizational relationships between patients, medical staff and administration. A significant portion of the course is devoted to the accounting function as it relates to the health- care field.
3
Prerequisites
ACCT 50100 and BSAD 50800