Courses Taught
ACCTG 211 – Fin Mgl Acc Dec Mk
Introduction to the role of accounting numbers in the process of managing a business and in investor decision making. ACCTG 211 Financial and Managerial Accounting for Decision Making (4)The objective of this course is to introduce students to the discipline of accounting through an introduction to two of accounting's sub-disciplines, financial and managerial accounting. The more specific purpose is to provide students a basic understanding of the role of financial and managerial accounting information in the decisions of capital market participants external to a business enterprise (e.g., stockholders, banks, financial analysts, prospective stockholders), and in the decisions of those who manage business enterprises. Accounting information has an important role in the resource allocation process in our socio-economic system as a whole, as well as in each individual business enterprise. This course provides students an understanding of (1) the nature of the accounting function, and (2) how the information in accounting reports are used by various decision makers in their resource allocation decisions. In this course students will develop an understanding of (a) the five activity dimensions of accounting (the collection, recording, analysis, interpretation and reporting of information to decision makers for (mainly) their investment decisions), (b) the issues surrounding the five activity dimensions, (c) the environment in which accounting is practiced, and (d) what information is used in a number of specific decision situations, and how such information is used in such decision situations. The analysis, interpretation and decision-making orientation of this course includes a study of the procedural (mechanical and processing) aspects of the recording activity dimension which is an important means to the end --where the end is the analysis and interpretation of the information, and the reports produced by the recording/processing part of accounting. Through this focus on the recording activity dimension, students will obtain an understanding of (a) the nature and quality (strengths and weaknesses) of accounting information, (b) how to proceed in analyzing and interpreting accounting information, and (c) numerous other aspects of financial and managerial accounting. This course is an important background course for all business majors, as well as for numerous non-business majors.
ACCTG 403W – Auditing (W)
Financial, compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403W Auditing (3) Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.
ACCTG 404 – Managerial Acctg
Accounting techniques as control devices in business; accumulation and use of accounting data in business decisions.
ACCTG 471 – Int Fin Acctg I
ACCTG 471 provides students with an understanding of generally accepted accounting principles and procedures so that they properly account for and present information in financial statements prepared for external users. The student should acquire a complete understanding of the accounting issues relating to cash, receivables, inventory, plant assets, natural resources, and intangibles. The student should be able to evaluate alternative accounting methods and choose the methods which will best convey the financial information related to the above areas. The student should be able to apply appropriate generally accepted accounting principles and procedures to account for transactions related to the above asset areas. The student should be able to demonstrate an understanding of the transaction analysis, recording, classification, summarization, and reporting procedures in the accounting cycle, and an understanding of the information contained in the financial statements. Finally, student should be able to demonstrate written communication skills required of accountants.
ACCTG 472 – Int Fin Acctg II
Off-balance-sheet financing; special issues in cost capitalization, liabilities, and equities; matching; funds flow statements; statement analysis; inflation accounting.
ACCTG 483 – Forensic Acctg
Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements. ACCTG 483 Forensic Accounting (3) ACCTG 483 is the exploration of the broad discipline known as "forensic accounting" which includes a variety of investigative accounting, valuation, damage assessment and litigation support services. Forensic accounting is an evolving discipline which is distinguished from assurance services in that it does not involve reporting on the fairness of financial statements. It generally involves the investigation and analysis of financial data for some specific purpose - obtaining an in-depth understanding of information that enables the forensic accountant to prove, disprove or at least confidently speculate about allegations related to the information and to report those findings objectively. Forensic accountants are involved in presenting analyses that might be valuable for such things as settling legal disputes, calculating economic damages, valuing intellectual property, determining the extent of damage or loss due to fraud, or tracing elusive assets or revenue sources. A forensic accountant might also participate in pro-active engagements such as the development of systems and procedures to prevent fraud. The first part of the course deals with the technical and ethical framework of forensic accounting and focuses on the understanding of forensic and investigative accounting including investigation methodology, the nature of fraud, fraud risk factors, financial statement fraud, litigation support and dispute resolution services and development of the skills needed in those professional activities. These skills include the ability to integrate knowledge of accounting, finance, economics, business law and other business disciplines in gathering, analyzing and evaluating evidence and drawing conclusions. The second part of the course focuses on forensic accounting investigation and analysis of financial information in connection with litigation, dispute resolution, estimation of economic damages, or other specific objectives, and the preparation of comprehensive, objective reports of findings and conclusions.
ACCTG 803 – Forensic Acctg
Study of investigative accounting, consulting and litigation support activities undertaken in forensic accounting engagements.