Course Offerings

Fall 2017

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Financial Accounting

ACCT 201 - Cowins, Elicia P.

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Financial Accounting

ACCT 201 - Evans, Daniel K. (Dan)

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Financial Accounting

ACCT 201 - Boylan, Scott J.

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Managerial Accounting

ACCT 202 - Hess, Megan F.

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Introduction to Managerial Accounting

ACCT 202 - Lee, Michael T.

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Introduction to Managerial Accounting

ACCT 202 - Evans, Daniel K. (Dan)

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Sustainability Accounting

ACCT 303 - Hess, Megan F.

This course examines best practices and key debates in sustainability accounting and corporate social responsibility (CSR) reporting. Sustainable business practices meet the needs of the present without compromising the needs of the future. Increasingly, accountants are playing an important role in measuring, reporting, and auditing corporate impacts on society and the environment so that corporations can be held accountable and more sustainable business practices can be implemented.

Accounting Information Systems

ACCT 310 - Ballenger, Robert M. (Bob)

An introduction to the information systems used in accounting, including the flow of data from source documents through the accounting cycle into reports for decision makers; the principle of internal control; flowcharting and systems narratives; and use of computers and database systems in accounting information. Students have hands-on experience implementing and using accounting information systems.

Financial Statement Analysis

ACCT 311 - Fafatas, Stephan A.

Students work to prepare an industry and a company analysis. Through presentations, written analyses and extensive work using computer spreadsheets and databases, students learn to analyze and interpret financial statements of publicly traded companies.

Intermediate Accounting I

ACCT 320 - Boylan, Scott J.

This course examines the principles of financial accounting as applied to financial statement presentation and the underlying treatment of cash, investments, receivables, inventory, long-term assets, and intangible assets.

Intermediate Accounting II

ACCT 321 - Irani, Afshad J.

This course examines financial reporting issues that cover current and long-term liabilities, stockholders' equity, earnings per share, revenue recognition, income taxes, pensions, leases, accounting changes and errors, and cash flows.

Contemporary Cases in Financial Accounting

ACCT 328 - Oliver, Elizabeth G.

The objective of this course is to understand the financial accounting standard setting process and the roles different institutions play in that process as well as to learn to use the FASB Codification along with other accounting information to research solutions to real world cases.

Taxation of Business Entities and Special Topics in Taxation

ACCT 356 - Bovay, John C. (Jack)

This course begins by establishing a basic understanding of income tax laws as they relate to C corporations and flow-through entities (e.g., partnerships, s-corporations, limited liability corporations). The course includes modules on specialized tax topics such as international taxation, state and local taxation, taxation of investments, accounting for income taxes, and taxation of property.

Directed Individual Study

ACCT 401 - Youngman, Julia F. (Julie)

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Directed Individual Study

ACCT 403 - Oliver, Elizabeth G.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Honors Thesis

ACCT 493 - Hess, Megan F. / Oliver, Elizabeth G.

Honors Thesis.

Spring 2017

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Spring-Term Topics in Accounting

ACCT 297B - Evans, Daniel K. (Dan)

Intensive study of specific accounting issues in significant detail. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis rather than lecture. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit if the topics are different.

Anatomy of a Fraud

ACCT 304 - Hess, Megan F.

This course examines the phenomena of financial statement fraud and discusses some of the key forensic accounting concepts and skills used to address this problem. Drawing on historical cases of financial statement fraud as well as the first-hand experience of the instructor, we search for the answers to questions such as: What causes executives to "cook the books"? What factors contribute to fraud? What can be done to prevent and detect it? How have regulations changed the landscape of corporate misconduct? What role do auditors, lawyers, employees, the media, and other stakeholders play?

Casino Accounting, Auditing, and Financial Analysis

ACCT 370 - Boylan, Scott J.

This course provides an introduction to financial accounting and auditing in the gaming industry. Topics include the design and implementation of controls over cash, revenue recognition and measurement, accounting for the extension of casino credit , progressive jackpot liabilities, complimentary expenditures, and customer loyalty programs.

Winter 2017

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Financial Accounting

ACCT 201 - Boylan, Scott J.

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Financial Accounting

ACCT 201 - Fafatas, Stephan A.

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Financial Accounting

ACCT 201 - Evans, Daniel K. (Dan)

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Managerial Accounting

ACCT 202 - Evans, Daniel K. (Dan)

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Introduction to Managerial Accounting

ACCT 202 - Cowins, Elicia P.

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Intermediate Accounting I

ACCT 320 - Reid, Colin D.

This course examines the principles of financial accounting as applied to financial statement presentation and the underlying treatment of cash, investments, receivables, inventory, long-term assets, and intangible assets.

Intermediate Accounting II

ACCT 321 - Cowins, Elicia P.

This course examines financial reporting issues that cover current and long-term liabilities, stockholders' equity, earnings per share, revenue recognition, income taxes, pensions, leases, accounting changes and errors, and cash flows.

Cost Accounting

ACCT 330 - Lee, Michael T.

This course covers selected topics from cost accumulation, planning, reporting, control and decision making. Use of spreadsheets is required.

Taxation of Business Entities and Special Topics in Taxation

ACCT 356 - Alexander, Raquel M.

This course begins by establishing a basic understanding of income tax laws as they relate to C corporations and flow-through entities (e.g., partnerships, s-corporations, limited liability corporations). The course includes modules on specialized tax topics such as international taxation, state and local taxation, taxation of investments, accounting for income taxes, and taxation of property.

Individual Income Taxation and Financial Planning

ACCT 358 - Bovay, John C. (Jack)

This course focuses on the tax and non-tax factors to consider when managing personal/family financial affairs. Topics include tax-subsidized savings and investment vehicles, deductions, and credits for individuals and families, executive compensation and fringe benefits, real estate ownership, and intergenerational giving.

Auditing

ACCT 360 - Hess, Megan F.

This course examines auditing and its role in a market economy. Course content focuses on the market for audit services, audit planning, evidence gathering, and reporting.

Directed Individual Study

ACCT 401 - Hess, Megan F.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Directed Individual Study

ACCT 401 - Alexander, Raquel M.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Directed Individual Study

ACCT 403 - Boylan, Scott J.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Honors Thesis

ACCT 493 - Oliver, Elizabeth G.

Honors Thesis.