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ACCT 8310 | 3 CREDIT HOURS
This course addresses managerial control issues of complex organizations, including strategic planning, implementation, coordination of accounting into the planning process, design and control of responsibility center, development of budgetary models, generally accepted accounting principles, performance measurements, price and costing models, and internal controls.

ACCT 8315 |  3 CREDIT HOURS
This course prepares students to analyze, interpret, and assess an entity’s financial statements for liquidity, solvency, and profitability and identify errors and missing data. Students will understand ways to mitigate financial risks through ratio analysis and variances. This course examines the issues of how firms create or destroy value for their shareholders and how financial statements can be used to identify value-creating opportunities. Students must have a substantial understanding of accounting, especially in the areas of disclosure and reporting, as well as how working capital is affected through debt, various banking policies, and pricing models.

ACCT 8319 | 3 CREDIT HOURS
An examination of current problems and procedures used by internal auditors, the use of auditing judgement, development of audit programs, internal controls and evaluation. Included will be discussion of current ethical and social responsibility in the accounting profession.

ACCT 8330 | 3 CREDIT HOURS
This course examines federal income taxation as it impacts corporations, partnerships, trusts and estates, including accounting methods, donative transfers, consolidations, IRS Audit procedures, tax planning and research.

ACCT 8340 | 3 CREDIT HOURS
This course focuses on budgeting, accounting, auditing and financial reporting principles and practices as they relate to government and other nonprofit entities.

ACCT 8350 | 3 CREDIT HOURS
This course is an in-depth study of how to locate and resolve tax questions. Students will become acquainted with various tax materials both in paper and electronic form, court cases, IRS Rulings, IRS Procedures, tax court cases and IRS publications.

ACCT 8354 - 3 CREDIT HOURS
This course explores the forensic accountant’s role in today’s economy. Topics covered include fraud detection and fraud investigation techniques, valuation of closely held businesses, lost profits analyses, and various types of litigation support services. Fundamental legal concepts governing expert witness testimony are also examined, and students are required to quantify economic damages in cases. By the end of the course students are able to understand both the pervasiveness and the causes of fraud and white-collar crime in our society, examine the types of fraud and fraud schemes that affect business enterprises, explore methods of fraud detection and prevention, and increase their ability to recognize potential fraudulent situations.

ACCT 8360 | 3 credit hours
This course addresses accounting problems and issues associated with foreign currency transactions and SEC reporting and segment reporting. In addition there will be an examination of the requirements and context of due diligence from financial statements including methods of valuation, market caps, financial reporting before and after, as well as the tax implications associated with a reorganization.

ACCT 8320 |  3 credit hours
In-depth coverage of current topic in accounting. Included will be analysis, concentration and presentation in such areas as financial management and reporting, forensics, taxation, auditing, international, legal and ethical issues facing the accounting profession. May include topics related to accounting such as financial valuation issues and current economic issues. Current events will dictate the specific topic.

Note: Can be taken up to 3 times maximum as long as the topic is different and with the prior approval of the Accounting Program Head. Possible topics include: Auditing Clarity Projects, Estates and Trusts, IFRS, Non-profit Accounting, Risk Management, Study Tour, and Varied Topics.

ACCT 8325 | 3 CREDIT HOURS
This course addresses ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Students will apply the concepts of theories to accounting cases.