Curriculum
Course Schedule
| Course | Credit Hours |
|---|---|
| Quarter 1 | |
| ACC 588: Professional Accounting Research | 3 |
| ACC 521: Accounting Analytics Concepts and Tools | 3 |
| ACC 591: Professional Responsibilities I or Special Topics in Accounting I (Elective) | 1 |
| Quarter 2 | |
| ACC 520: Statistics and Coding for Accounting Analytics | 3 |
| ACC 586: Shareholder Value Creation | 3 |
| ACC 522: Innovations with Auditing Technology | 3 |
| Quarter 3 | |
| ACC 510: Internal Controls Audit & Fraud Prevention & Detection | 3 |
| ACC 581: ESG Reporting and Ethics (Elective) | 3 |
| ACC 585: Performance Measurement and Advanced Managerial Accounting (Elective) | 3 |
| ACC 511: Accounting for Income Taxes (Elective) | 3 |
| ACC 591: Professional Responsibilities II or Special Topics in Accounting II (Elective) | 1 |
| Quarter 4 | |
| ACC 512: Advanced Auditing | 3 |
| ACC 591: Critical Judgements in Accounting (Elective) | 3 |
| ACC 575: Family, Financial, Tax and Wealth (Elective) | 3 |
| ACC 513: Advanced Financial Accounting (Elective) | 3 |
| Professional Responsibilities III or Special Topics in Accounting III (Elective) | 1 |
Course Descriptions
Professional Accounting Research
Applies the technical knowledge of accounting theory and principles developed in other academic courses through the use of 'real life' case studies, where such knowledge and professional judgment are applied in resolving advanced accounting problems and issues.
Accounting Analytics Concepts and Tools
Addresses analytics in accounting, auditing, and tax contexts. Focuses on the methods and techniques to analyze data sets while also making it easier to interpret, present and utilize the results for financial decision-making. Presents additional frameworks and approaches to equip students to recognize and interpret patterns in data and models and recommend actions. Students learn multiple concepts to improve decision-making related to accounting data. Also serves as a continuation of the extraction, cleaning, and transformation of data for accounting applications.
Professional Responsibilities I, II, & III
Enables students to solve complex financial reporting issues. Students learn how to improve judgment and decision-making skills, implement regulatory guidance, and prepare research documentation.
Statistics and Coding for Accounting Analytics
Addresses analytics in accounting, auditing, and tax contexts. It focuses on the introduction of methods and techniques to analyze data sets while also making it easier to interpret, present and utilize the results for financial decision-making. Presents frameworks and approaches to equip students to recognize and interpret patterns in data and models and recommend actions. Teaches multiple concepts to improve decision-making related to accounting data. It also serves as a practical introduction to the extraction, cleaning, and transformation of data for accounting applications.
Internal Controls Audit & Fraud Prevention & Detection
Addresses internal control frameworks and U.S. Generally Accepted Auditing Standards (GAAS) related to an auditor's consideration of internal controls for purposes of financial statement audits and audits of internal control over financial reporting. Covers various schemes pertaining to the misappropriation of assets, corruption, and fraudulent financial reporting.
Advanced Auditing
Builds on skills obtained in the beginning auditing course, including audit planning, evidence, and reporting procedures, along with addressing audit risks: case and application-based approach for evaluating advanced analytical procedures and auditing complex accounting estimates and fair value measurements.
Shareholder Value Creation and Financial Statement Analysis
Analyze the role of financial statements and non-financial indicators in measuring value creation. Develop equity valuation models that incorporate business strategy and forecasting in evaluating the economic drivers of value. Create and present a high-quality valuation report.
Accounting for Income Taxes
Primarily, the comprehensive study of financial accounting for income taxes. The core content focuses on ASC740, including the preparation, review, and audit of a corporate tax provision. The course is particularly valuable for students interested in a career in either audit or tax.
Performance Measurement and Advanced Managerial Accounting
Provides a framework to address issues related to Strategic Cost Management and performance measurement in organizations. Topics on strategic cost management, incentive design, and management control are examined through extensive case-based discussions.
ESG Reporting and Ethics
Explore corporate governance systems by which business corporations are directed and controlled and how these may contribute to sustainable enterprise. A case-based approach facilitates class discussion on the mechanisms of governance, analysis of organizational strategies that facilitate sustainable, high-performing organizations, and the balance among various stakeholders.
Advanced Financial Accounting
Apply accounting theory and practices to complex transactions faced by corporations and auditors. Learn the mechanics of the underlying accounting for consolidations, mergers and acquisitions, derivatives, equity compensation, and foreign currency transactions, and an analysis and critiques of economic models utilized in its application.
Innovations with Auditing Technology
Focuses on understanding the role of technology-related innovations on audits and auditing performance. It looks at both capturing data from recent innovations in technologies for audit applications (e.g., IoT) as well as examining the roles of these recent technology innovations for audit performance (e.g., cognitive computing).
Family Financial, Tax and Wealth
Provides an understanding of family financial planning, individual income tax, taxation of wealth transfers during life (gifts) and at death (estate) with emphasis on identifying planning techniques to maximize family wealth and financial security for individuals and their families.
Critical Judgements in Accounting
A small class emphasizing discussion, presentations by students, and written research papers.