Principles of external financial reporting for business entities, including income measurement and determination of financial position.

Attention-directing and problem solving functions of accounting in relation to planning and control, evaluation of performance, and special decisions.

Legal system; crimes and torts; consumer, anti-trust, labor and employment law; environment and insurance; contracts and agency; business ethics; and international matters.

Financial accounting theory and practice as they relate to generally accepted accounting principles and the accounting standard codification. Included are external financial reports with emphasis on the balance sheet and the income statement. Emphasis is placed on differences between US and international standards.

Expands upon the financial accounting concepts and principles in Intermediate Accounting I and the accounting standard codification. Key concepts include current liabilities, bonds, earning per share, pensions, leases, and stockholders' equity. Emphasis is placed on differences between US and international standards.

Application of cost accounting concepts and information used by business organizations to make strategic organizational and operational decisions. Topics include the role of planning and control in attaining organizational goals and objectives; the relationship among cost structures, cost behavior, and operating income; differential analysis in decision-making; and ethical issues for accountants.

Federal income tax law as it relates to planning individual transactions to minimize income taxes. Includes preparation of individual tax returns.

Principles and procedures of accounting for the various funds of governmental and not-for-profit organizations and budgetary accounting for planning and controlling of revenues and expenditures.

Corporations, bankruptcy, and the Uniform Commercial Code.

Estates and trusts, partnerships, corporations, foreign income, gift, and social security taxes.

The use of basic software, such as Excel, to design and implement an accounting information system. Topics include SOX requirements for internal controls, understanding internal control frameworks such as the COSO and COBIT frameworks, applying these frameworks to internal controls, and using computer applications for decision making analytics.

Data extraction, transformation, analysis, interpretation, and visualization for accountants. Data analytics tools and techniques such as SQL, Tableau, Power Bi, Python and R will be used. Focus will be on accounting-related problems in specializations such as external auditing, internal auditing, and managerial accounting.

Principles of auditing including basic concepts that underlie the financial statement audit processes. Application of audit principles and concepts regarding reporting requirements of the independent auditor as well as review of internal controls, audit procedures, and development of audit programs will be emphasized.

Applications of auditing through case studies and computerized practice sets. Topics include audits of small businesses, forecasts, projections, compilations and the emerging nature of international auditing.

Accounting for business combinations. Consolidated financial statements; international transactions including the use of derivatives in international business; accounting for partnership establishment; and liquidation.

Focused research using databases from the Financial Accounting Standards Board, the Securities and Exchange Commission, and the International Accounting Standards Board to interpret accounting problems.

Contemporary areas of accounting. May be repeated with permission of advisor.

Causes and effects of changes in economic aggregates, including gross domestic product, personal income, unemployment, and inflation. The role of economics in contemporary society and the effect of monetary and fiscal policy on the functioning of a free market system are explored.

Consumer demand, supply, and price in a free-market system. The economics of the firm is presented within the context of different market structures.

Concepts of probability, probability distributions, and sampling theory.

Methods of statistical inference, including additional topics in hypothesis testing, linear statistical models, and time series analysis.

History, structure, functions and operations of the American commercial and central banking system. Emphasis is placed on the influence and operations of the Federal Reserve System.

Survey of international economic issues and institutions, including trade and protectionism, global and regional trade agreements, trade balances and exchange rates.

Nature and causes of major economic problems facing the nation and its communities and policy alternatives designed to solve them, including the philosophy and methodology of economics in social problem solving.

Classical, Keynesian, and post-Keynesian models. These models provide a framework for monetary and fiscal policy prescriptions to economic problems.

Application of the economic theory of profits, competition, demand, and costs to the analysis of problems arising in the firm and in decision making.

Mathematical, statistical and computational tools to solve various real-world business problems. Emphasis is on translating business problems into mathematical ones, structuring and analyzing the data, making decisions, and communicating the results.

Selected topics in economics. Topics vary depending on available staff and interests of students. This course may be repeated for credit.

Basic concepts of finance related to decision-making. Topics include financial statement analysis, time value of money, capital structure, debt financing, equity financing, cost of capital, short term financial planning and working capital management.

Financial institutions, various debt, equity, foreign exchange and derivative markets and instruments. Topics include security valuation, measures of risk, financial market innovation; the structure and role of commercial banks and other financial institutions including types of risk financial institutions bear; and utilization of financial markets, institutions, and instruments to manage risk.

An overview of traditional securities including stocks, bonds, alternative investments, mutual funds and exchange traded funds. The basic conceptual framework for formulating investment policies and constructing portfolios utilizing statistical measures including variance, standard deviation, and the Sharpe ratio is emphasized.

Understanding the financial structure and performance of organizations. The goal is for students to acquire financial knowledge and analytical tools that result in improved risk assessments, valuation, forecasting, planning, and decision making abilities.

Real Estate legal concepts, mortgages, residential property valuation and financing, commercial property leases, appraisals, financing and tax considerations, project development, real estate investment trusts, and career opportunities.

Examination of historical and current practice in revenue generation and financing of sport organizations, including public and private sources of revenue.

Contemporary areas of finance. May be repeated with permission of advisor.

Financial management of a multinational business enterprise. Topics include subsidiary working capital management, financial analysis of overseas ventures, sources of international capital, funds remittance policies, trade finance, exchange risk management policies, and techniques of financial control.