Accounting Curriculum
Understand the critical importance of organizational finances.
Identify and maximize financial opportunities while avoiding risks. Gain a broader perspective on the global marketplace. Develop best practices in financial reporting, and learn how to make strategic investment decisions that deliver bottom-line value in any organization.
Core Course
MGT 8812 - Financial Accounting (1.5 credit hours)
This is an intensive introductory course in financial accounting. The course gives a detailed understanding of how business transactions are accounted for in accordance with generally accepted accounting principles and how the results of such transactions are communicated in the form of financial statements to external decision makers.
Electives
MGT 6010 - Business Taxation (3 credit hours)
Overview of federal income tax system. Provides necessary tax background for a variety of accounting, financial, and managerial careers. Helps prepare for qualifying examinations in accounting and finance such as CPA, CMA, CFA, and CFP. Learn to prepare individual and business income tax returns. Learn differences in the measurement of income for financial reporting and income tax reporting.
MGT 6020 - Financial Reporting & Analysis I (3 credit hours)
First part of a two-course sequence in financial reporting and analysis. Review of the foundations of financial reporting, financial statements, accounting changes and errors, revenue recognition, time value of money and present value measurements in accounting, cash and accounts receivable, inventory reporting and analysis, selected issues related to fixed assets, liabilities, and shareholders’ equity, and earnings per share.
MGT 6022 - Financial Reporting and Analysis II (3 credit hours)
Financial reporting and financial analysis issues associated with assessment of financial quality: the statement of cash flows; income taxes; review of investments, financial derivatives, and hedging; current and long-term liabilities; and leases and pensions.
MGT 6029 - Financial Statement Analysis (3 credit hours)
Students will learn to use financial statements and related data to forecast profitability, assess credit risk, model earnings quality, and estimate intrinsic value.
MGT 6030 - International Accounting (3 credit hours)
An overview of accounting issues arising from the increased internationalization of business. Topics include comparative financial reporting among countries and accounting treatments of international transactions.
MGT 6042 - Auditing and Financial Control Systems (3 credit hours)
Insight into auditing: what it is, why it's important, what it entails, and why users of financial statements should care about it. Topics covered include the demand for audits, management fraud, litigation against public accounting firms, and an overview of the audit process.
MGT 6043 - Advanced Financial Reporting (3 credit hours)
Learn how financial reporting requirements influence accounting information system requirements and affect reporting and operating decisions faced by financial managers.
MGT 6045 - Seminar in Advanced Accounting Topics (3 credit hours)
Deeper study of accounting beyond the basics. Look at previous accounting failures: what went wrong and what can we learn? Investigate ethical judgments in accounting.
MGT 6047 - Ethics and Accounting (3 credit hours)
Become aware of ethical dilemmas in accounting: auditors' responsibilities; conflicts of interest; and a look at Enron and other relevant cases.
Core Course
MGT 8812 - Financial Accounting (1.5 credit hours)
This is an intensive introductory course in financial accounting. The course gives a detailed understanding of how business transactions are accounted for in accordance with generally accepted accounting principles and how the results of such transactions are communicated in the form of financial statements to external decision makers.
Electives
MGT 6010 - Business Taxation (3 credit hours)
Overview of federal income tax system. Provides necessary tax background for a variety of accounting, financial, and managerial careers. Helps prepare for qualifying examinations in accounting and finance such as CPA, CMA, CFA, and CFP. Learn to prepare individual and business income tax returns. Learn differences in the measurement of income for financial reporting and income tax reporting.
MGT 6020 - Financial Reporting & Analysis I (3 credit hours)
First part of a two-course sequence in financial reporting and analysis. Review of the foundations of financial reporting, financial statements, accounting changes and errors, revenue recognition, time value of money and present value measurements in accounting, cash and accounts receivable, inventory reporting and analysis, selected issues related to fixed assets, liabilities, and shareholders’ equity, and earnings per share.
MGT 6022 - Financial Reporting and Analysis II (3 credit hours)
Financial reporting and financial analysis issues associated with assessment of financial quality: the statement of cash flows; income taxes; review of investments, financial derivatives, and hedging; current and long-term liabilities; and leases and pensions.
MGT 6029 - Financial Statement Analysis (3 credit hours)
Students will learn to use financial statements and related data to forecast profitability, assess credit risk, model earnings quality, and estimate intrinsic value.
MGT 6030 - International Accounting (3 credit hours)
An overview of accounting issues arising from the increased internationalization of business. Topics include comparative financial reporting among countries and accounting treatments of international transactions.
MGT 6042 - Auditing and Financial Control Systems (3 credit hours)
Insight into auditing: what it is, why it's important, what it entails, and why users of financial statements should care about it. Topics covered include the demand for audits, management fraud, litigation against public accounting firms, and an overview of the audit process.
MGT 6043 - Advanced Financial Reporting (3 credit hours)
Learn how financial reporting requirements influence accounting information system requirements and affect reporting and operating decisions faced by financial managers.
MGT 6045 - Seminar in Advanced Accounting Topics (3 credit hours)
Deeper study of accounting beyond the basics. Look at previous accounting failures: what went wrong and what can we learn? Investigate ethical judgments in accounting.
MGT 6047 - Ethics and Accounting (3 credit hours)
Become aware of ethical dilemmas in accounting: auditors' responsibilities; conflicts of interest; and a look at Enron and other relevant cases.
Measuring and reporting the financial performance of the firm, and concepts in cost and managerial accounting.