This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options.

The increasing availability of machine-readable data, combined with rapid advances in artificial intelligence, is transforming the role of the accountant from information provider to strategic data-driven advisor. In this course, we discuss how the accounting profession is evolving to harness the power of massive datasets and AI-enabled tools. We use the IMPACT Cycle model (Identify the questions, Master the data, Perform the test plan, Address and refine results, Communicate insights, and Track outcomes) as a framework for understanding data analytics in the accounting profession, and examine how AI and machine learning are increasingly automating and augmenting each stage of this cycle. We focus on four types of data analysis, descriptive, diagnostic, predictive, and prescriptive, exploring how each is used to investigate accounting questions and how AI techniques extend the reach and sophistication of each type. We also explore the use of data analytics and AI in the fields of auditing, managerial accounting, financial statement analysis, and tax accounting. Finally, we survey and use current data analysis and AI-powered software products employed in the accounting profession, with an emphasis on the judgment required to evaluate and apply their outputs at a graduate level.

This course develops skills in identifying and researching issues in taxation, and explores advanced topics in federal taxation of individuals, property transactions and business entities including C corporations, partnerships, S corporations, trusts and estates and tax-exempt organizations. Additional topics include coverage of ethics and responsibilities in tax practice and differences between tax and financial accounting. This course entails the hands-on use of a tax research service and prepares students interested in sitting for the REG and TCP sections of the CPA exam.

This course assesses special topics in accounting including international accounting, estate and trust, bankruptcy and fund accounting, including governmental, nor-for-profit, and hospital accounting. This course prepares students interested in sitting for the FAR section of the CPA exam.

This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.

This course offers an enhanced understanding of accounting information systems (AIS) through hands-on exercises and internal control analyses. This course provides experience in a comprehensive enterprise resource planning (ERP) system, namely SAP. Using traditional business transactions, students will experience the complexities of an ERP system, become familiar with the internal control problems specific to ERP systems, and understand the similarities to, and differences from, traditional accounting systems. It includes hands-on experience creating and analyzing transactions in SAP modules; assessing the modules' internal controls; and synthesizing current AIS/ERP issues, such as security and privacy, disaster recovery, block chain, cryptocurrencies, anti-fraud, and audit resources, control and audit systems, and XBRL. It also includes hands-on exercises in Lumira, a data visualization and accounting analytics application.

This is an advanced course that assumes students have a strong background in auditing, with either an undergraduate course in auditing or work experience as an auditor. The course utilizes CPA Examination Review materials, quizzes, and testing to prepare students for the CPA Examination while expanding their knowledge in professional ethics, risk assessment, internal control, audit evidence, auditors' reports, and forensic services, with attention to how data analytics and AI-driven tools are reshaping risk assessment and evidence evaluation in current practice. Financial forensic methodology is examined as an example of other services performed by Certified Public Accountants, focusing on the Rules of Evidence, preparing an expert witness report, and ethical considerations, including the use of forensic data analytics and AI-based fraud detection techniques to identify irregularities and support litigation and investigative engagements.

This course will explore a topic of contemporary interest related to accounting. Topics will vary and may include Decision-Making Using Management Accounting, Applying Research Skills to Contemporary Accounting Issues; and Fraud and Forensic Accounting. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic.

This course in advanced managerial accounting focuses on commonly used accounting methods and techniques used in making business decisions. Topics covered are measurements of divisional performance, revenue and pricing decisions, production decisions, decisions concerning resource levels, and capital budgeting decisions. Students work with complex problems and cases on both an individual and group basis.