This financial accounting course focuses on the contemporary accounting issues of governmental and non-profit organizations. It includes financial reporting, budgeting, forecasting and strategic planning in the environments of local, state, and federal government, colleges and universities, hospitals, and voluntary health and welfare organizations. 

Prerequisite: ACC 03500 Financial and Managerial Accounting. 

This course will take an expanded study of financial statement analysis from the point of view of the primary users of financial statements: equity and credit analysts. The analysis and use of financial statements will also emphasize the properties of numbers derived from these statements, business and asset valuation, and the importance and use of the notes to the financial statements. Expanded data analytic skills will be emphasized. 

Foundations: Accounting I and II. 

This course provides an overview of Federal income tax concepts, including gross income, deductions, credits, gains and losses from dispositions of property, deferred and tax exempt transactions, assignment of income, tax accounting, and other special topics. Emphasis will be placed on interpreting the Internal Revenue Code and Regulations as well as case law. Students will be required to show evidence of scholarly research through a major writing assignment on an emerging tax issue. 

Foundations: Accounting I and II. 

This course is designed to give the MBA student an introduction to the important concepts related to accounting information systems, with emphasis on enterprise risk management. An overview of internal control frameworks is used to discuss pervasive, business process and application controls. A methodology for evaluating the risks and controls within a defined business process is demonstrated and applied across the major business processes. Students will gain hands-on experience with a leading Enterprise Resource Planning system and commercial computerized accounting software. 

Foundations: Accounting I and II.

This course provides the concepts and tools for understanding innovation and analytics in accounting. Specifically, the topics covered will emphasize the latest technology and emerging trends in accounting and the application of data analytics in various business-related settings. Students will develop a digital and data-driven mindset that will enable them to understand the data structure, techniques to analyze data, data transformation, and outputs of various automated tools to make useful accounting and business decisions. 

Foundations: Accounting I and II. 

Students will study advanced topics in Accounting. By design, the specific topical course content will change with time. Contact the Business Graduate Office or the Accounting & Finance Department for details. 

Foundations: Accounting I and II.