Accounting issues related to financial statement preparation and measurement, revenue recognition, and current assets. Students analyze financial statements and perform liquidity and solvency analyses. Technology is leveraged throughout the course.

This is a continuation of ACC 201: Intermediate Accounting I. The study of accounting issues related to assets, financial instruments, liabilities and additional financial reporting issues including share-based compensation and the Statement of Cash Flows. Technology is leveraged throughout the course.

"Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

This course focuses on how cost information is produced and used in contemporary organizations, especially its role in strategic decision-making. Topics include cost classifications, cost-volume-profit analysis, costing systems, variance analysis, budgeting, joint product costs, and service department cost allocations. Employs a case analysis approach to tackle complex business scenarios. Requires the use of regression analysis and Excel.

This course provides an in-depth exploration of the principles, standards, and practices of auditing and assurance services, updated to reflect the growing role of data analytics and artificial intelligence throughout the audit process. Students will gain a comprehensive understanding of the financial statement audit process, including the identification and management of audit risks, evaluation of internal controls, and design of audit procedures, incorporating audit data analytics (ADA) and AI-assisted risk assessment tools used in modern practice. The course emphasizes the application of professional skepticism and ethical considerations, including the judgment required to evaluate AI-generated outputs, while addressing responsibilities under generally accepted auditing standards (GAAS).

An introductory course in taxation designed to introduce the student to Federal income taxation focused primarily on individuals with an overview of business entities. The fundamental concepts and more common transactions will be emphasized which will provide an understanding of the impact of tax laws on business and financial decisions. Theory will be developed through the use of a web-based tax research service, and applied through preparation and review of income tax returns.

This is a full-time, paid, approximately four-month assignment in a cooperating firm. Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter-grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail.

Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.

With corporate acquisitions dominating the financial markets, Accounting 405 examines US and International Accounting Standards for valuing mergers & acquisitions (M&A), recording transactions, and reporting on consolidated financial statements. The underlying business transactions are analyzed using appropriate valuation methodologies.   Accounting for partnership formation, operations, and dissolution is covered in this course. 

This course covers the recording of transactions for mergers & acquisitions and reporting on consolidated financial statements. Accounting for partnership formation, operations, and dissolution; Securities & Exchange Commission (SEC) reporting; fund accounting for government, nonprofits and healthcare; and accounting for estates and trusts are all covered in this course.
Pre-requisites: ACC 202 and Senior Standing

A comprehensive examination of taxation as it relates to the various forms of business entities (C corporations, S corporations, partnerships, limited liability companies, and limited liability partnerships) and their owners. Theory will be developed through the use of a web-based tax research service, and applied through preparation and review of income tax returns. Emphasis will be placed on preparation for the "Regulation" section of the CPA exam.

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 data-driven decision partner. 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 AMPS model (Ask the question, Master the data, Perform the analysis, and Share the story) as a framework for understanding data analytics in accounting, and examine how AI is reshaping each stage of this process, from automating data preparation to generating insights and narratives. 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/machine learning techniques are increasingly embedded within them. Finally, students explore and use current data analysis and AI-powered software tools used in the accounting profession.

*This is a full-time, paid, four to eight months assignment in a cooperating firm.*
Involves job-related learning under faculty supervision. The position must be approved by the Accounting Department. For registration information, students in the Business Scholars Co-op Program should consult with the Director of the Program and students who are not in the Business Scholars Program should consult with the Associate Director for Experiential Education in Career Services. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Part-time, paid or non-paid employment in an accounting setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. Position must be approved by the Accounting Department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 360 is used if taken in junior year and 460 if taken in senior year.

Full-time, paid employment in an accounting setting to provide on-the-job training (part-time positions at least six months in duration may qualify). Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department. Consult the Associate Director for Experiential Education in Career Services before registering or for further information. An internship counts as a free elective, not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the faculty member in the Accounting Department who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.

The course provides a comprehensive understanding of the fundamentals, strategies, and implementation that make up the personal financial planning (PFP) process. An overview of the PFP process is then expanded into a comprehensive study of its essential components, such as risk management, investment planning, retirement planning, and estate planning. Inherent in all aspects of the course will be the underlying tax implications that exist as an integral part of the decision-making. Students will also gain an understanding of the professional responsibilities and regulatory requirements that accompany the PFP process. Each student will then work with a case study in developing a financial plan using the most current technology package used by financial planners in actual practice.

In this course we comprehensively introduce Accounting Information Systems (AIS) and Enterprise Resource Planning (ERP) systems, with an emphasis on the role of the accountant in designing, managing, and using information systems, including the AI-enabled and analytics capabilities increasingly embedded within them. These systems support business processes and, ultimately, business decision making. We consider how AIS/ERP systems affect firm value; data processing, internal controls, and risk management are all impacted by these systems, as well as by the AI and automation tools layered on top of them. We also explore data analytics, artificial intelligence and machine learning applications, robotic process automation (RPA), blockchain technology, business process modeling, relational databases, and cybersecurity. Students will utilize several software tools including Microsoft Excel, Tableau, and Microsoft Access, alongside exposure to AI-powered analytics and automation features found in modern ERP platforms. Finally, AIS/ERP's role in external reporting, as well as standards such as COBIT and COSO, are evaluated considering evolving technology risks and controls.

Research in contemporary accounting topics. The course is designed to develop and improve research skills along with written and oral communication abilities necessary for success in business.