This course is an introduction to the fundamental concepts of accounting principles and methods. Specific content includes a thorough explanation of the Accounting Cycle and how it pertains to a service or merchandising business. Special subject areas include adjusting entries and preparing financial statements. This course is a recommended preparatory course for Principles of Accounting. Code 1 course fee.

This course starts with the accounting cycle of a service operation; it continues with topics concerning merchandising operations, inventory, cash, and receivables. In addition, this course covers the acquisition, allocation, and disposal of property, plant, equipment, natural resources, and intangible assets. CSIT 123, Integrated Office Software, is recommended for students taking this course. Code 3 course fee.

This course is a continuation of Principles of Accounting I. Accounting transactions for partnerships and corporations will be analyzed; this includes stock transactions, dividends and investments. This course also discusses managerial accounting concepts and how they apply to manufacturing businesses. Code 1 course fee.

This course expands upon the topics introduced in Principles of Accounting I by providing a more in-depth view of the concepts. This course includes the theoretical basis for these accounting principles as regulated by the accounting industry. A more in-depth analysis of financial statements and specific accounts will be discussed. Code 1 course fee.

This course is a continuation of Intermediate Accounting I. The topics covered include comprehensive coverage of contingent liabilities, bond and long-term liability transactions, stock issuance transactions, investments in debt and equity securities, and earnings per share. This course also covers specialized accounting topics such as revenue recognition, income taxes, pensions, leases and the statement of cash flow. Code 1 course fee.

This course covers accounting for manufacturing enterprises. It provides a detailed explanation of the cost components of manufacturing operations: direct materials, direct labor, and manufacturing overhead. The full cycle of the manufacturing entity is illustrated for both job order and process cost systems. Code 1 course fee.

This course focuses on how audits are conducted and the issues that are of greatest concern to practicing auditors. It covers the most recent developments in auditing theory, standards, and procedures and reports. Code 1 course fee.

This course is a study of federal income tax law as it applies to the individual. It distinguishes between taxable and non-taxable income; the various deductions and credits to reduce taxable income will be illustrated. Students will learn to prepare federal income tax returns, along with the schedules to recognize business and rental income. Code 1 course fee.

This course is designed to provide an overview of the field of forensic accounting. It will focus on the different types of fraud schemes committed by companies and individuals. This course will also cover the ways to prevent and deter fraud from happening. Code 1 course fee.

This course provides an introduction to the legal environment surrounding the Forensic Accounting profession. This course primarily focuses upon how the Forensic Accountant is used as an expert witness and the various business crimes that a practitioner of Forensic Accounting may be hired to investigate. It will demonstrate interview principles and techniques. Additionally, students will be exposed to some of the legal aspects pertaining to the identification and prosecution of fraud. Code 1 course fee.

This course provides an overview of fraud examination. Students will learn how and why fraud is committed, and how fraudulent conduct can be prevented. Students will examine types of fraud, sources of evidence and analysis of internal and external fraud schemes with an emphasis on the skills needed to identify and investigate fraud. Code 1 course fee.

This course will provide an overview of digital forensics to aid the student in understanding the process of data creation, recovery and analysis, and the benefits of that knowledge during a forensic accounting engagement. The course will allow students to gain an understanding of working with investigations related to data forensics, internet/web forensics, mobile devices, and networks. Code 1 course fee.

A description of common present-day computer applications in business with emphasis on design, characteristics of key components of computer applications, interrelationships between computer applications and the uses of computer generated data by management are studied in this course. Code 2 course fee.