This course introduces accounting concepts and principles. A thorough explanation of the accounting cycle and how it relates to a service and merchandising business will be discussed. Topics includes adjusting entries, closing entries, inventory considerations, and basic financial statements. This course is a recommended preparatory course for Principles of Accounting I. Code 1 course fee.

This course begins by discussing the accounting cycle of a service business and continues with topics concerning merchandising operations. Students will learn to record journal entries, post transactions to a ledger, prepare various financial statements, and close accounts. This course details various transactions related to assets, such as inventory management, cash handling, accounts receivable, sale of assets, intangible assets, and depreciation. It is highly recommended that students enrolling in this course have taken high school algebra. Code 3 course fee.

This course applies the topics learned in Principles of Accounting I to partnerships, corporations, and manufacturing businesses. This course discusses various topics associated with corporations, such as stock, financing, and investments. This course also discusses the purpose of managerial accounting and how it relates to the costs of a manufacturing business. Code 1 course fee.

This course continues with the topics introduced in Principles of Accounting I by providing a more in-depth view of specific accounts, accounting principles, and financial statements. 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.

This course provides an in-depth and comprehensive study of the principles, concepts, and standards of accounting for corporations, and related topics such as pensions, leases, tax allocation, special recognition situations, valuation issues, impairment, presentation, full disclosure, and financial analysis. Integrates use of computer applications, quantitative reasoning, and spreadsheet analysis. Code 2 course fee.

This course involves an intensive study of problems and procedures for establishing cost systems in a firm. It examines concepts of responsibility accounting, job and process costing, standard costing, budgeting, activity based costing, and cost prediction models. Problem solving techniques using Microsoft Excel and related systems are applied. Code 2 course fee.