COURSE DESCRIPTIONS

Accounting

• ACC530. Managerial Accounting. 3 hours. F.

  An intensive review of financial and managerial accounting concepts with emphasis on the managerial viewpoint. This course uses various quantitative techniques to analyze financial and managerial information for planning, controlling, and decision-making purposes. Prerequisites: ACC 231 Principles of Accounting I and ACC 233 Principles of Accounting II or approved equivalents.

• ACC531. Principles of Taxation II. 3 hours. SP.

  A study of taxation relating to property transactions. Concepts and methods of determining federal tax liability of corporations, including S Corporations. An introduction to partnership taxation and federal transfer taxes. Prerequisite: ACC 430 Principles of Taxation I or approved equivalent. Same as ACC 431.

• ACC532. Data Analytics Auditing & Fraud Investig. 3 hours. SP.

  Introduction to the practical application of data analytics techniques and software to improve effectiveness and efficiency in identifying trends, patterns, anomalies, and exceptions in large volumes of data. The course will consider how results of data analytics can assist internal and external auditors, forensic accountants, and fraud investigators in uncovering red flags in data and targeting the accompanying risks. Prerequisites: ACC 438 or 538 Fraud examination and ACC 436 Principles of Auditing I and BUS 254 Business Technology.

• ACC534. CPA Exam Preparation. 3 hours. SP.

  An introduction to a commercial CPT review course, especially the auditing (AUD) part of the exam. Prerequisite: ACC 436 Principles of Auditing I.

• ACC536. CFE Exam Preparation. 3 hours. SP.

  A use of professional Certified Fraud Examiner (CFE) Exam preparation software to further content and skills knowledge, and to achieve readiness to take the CFE Exam. Prerequisite: ACC 539 Advanced Fraud Examination.

• ACC537. Principles of Auditing II. 3 hours.

  A study of processes designed to minimize risk exposures from such occurrences as accounting errors, non-compliance, theft, and fraud--as well as the investigation of suspected fraud. The course examines a sample from such topics as establishing and monitoring internal controls, risk exposures, business processes, transaction cycles, reasonable assurance, segregation of duties, collusion, documentation and audit trail, transaction approval and authorization, accountability, security of assets and laundering, red flags of fraud, and interviewing/interrogation techniques.

• ACC538. Fraud Examination. 3 hours.

  An introductory study of how and why fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Prerequisites: ACC 231 Principles of Accounting I and ACC 233 Principles of Accounting II, or ACC 231 Principles of Accounting I and FIN/FAM 388 Personal and Family Financial Planning, or approved equivalents.

• ACC539. Advanced Fraud Examination. 3 hours. F.

  A practical application of concepts of fraud examination in conducting hands-on fraud investigation through the use of detailed casework. Prerequisite: ACC 532 Data Analytics in Auditing and Fraud Investigation.