Graduate Course Descriptions

This course introduces data preparation and analysis, enabling the student to: (a) begin the understanding of data analytics and (b) develop data analytics skills useful in the field of accounting. A variety of current software programs are introduced.

This course focuses on financial accounting for business combinations and the preparation of consolidated financial statements. The course also covers financial accounting for partnerships, international transactions and hedging fluctuations in foreign exchange rates.

This course examines the fundamental property concepts governing oil and gas taxation. Topics include geological and geophysical costs, intangible drilling costs, equipment costs, dry hole costs, and abandonments.

This course examines financial statement analysis with special emphasis on understanding, organizing, and summarizing financial data for decision making purposes related to valuation.

This course examines tax implications of conducting a business operation as a trust, partnership, or as a Subchapter S corporation. Tax planning considerations are emphasized.

This course covers the basics of Federal Tax research and introduces students to Thomson Reuter’s Checkpoint online tax service.

This course examines internal auditing methods and operational audits and provides a review of the CIA examination.

This course covers advanced topics in corporate financial reporting and auditing. Topics discussed include financial statement assertions/risks, internal controls, financial reporting, research techniques, emerging issues, and resources and application of rules and regulations including the SEC and PCAOB. This course also includes "Data Analytics" skill development and knowledge acquisition through the use of IDEA data analytics software and Tableau "Dashboard" presentation software.

This course examines the principles guiding nexus, geographic allocation of income, and the avoidance of double taxation, with an emphasis on understanding the U.S. tax rules that apply to income involving the U.S. and another country. Comparisons with multi-state tax rules and the tax implications of business conducted electronically are also addressed.

This course continues the study of data analytics in accounting focusing on the tools and methods for extracting business intelligence from data. This course covers topics such as data extraction, transformation and load processes, data visualization, data analysis, and reporting of analytics results to decision makers. The course is continually updated for advances in data analytic methods, so please review the course syllabus for details.

This course continues the study of data analytics using data analytics scripting techniques. The knowledge acquired in this course will enable students to obtain, describe, explore, manipulate, and analyze complex data sets and apply the techniques to a wide range of accounting, audit, and tax issues. The course is continually updated for advances in data analytic methods, so please review the course syllabus for details.

This course follows the lifecycle of a corporation and examines the federal tax issues encountered at each stage. The course also provides an introduction to flow-through entities. Emphasis is placed on understanding how taxes relate to business decisions and planning.

This course examines the unique environment, concepts, and procedures of accounting, financial reporting, auditing, and budgeting of governmental and not-for-profit organizations.

This course covers the current issues in state, federal, and international taxation that are not covered in other tax course offerings.

This course covers advanced topics in the federal income taxation of corporations including mergers and acquisitions, consolidated tax returns, and multinational tax planning.

This course covers how and why occupational fraud is committed, how fraudulent conduct can be deterred, how allegations of fraud should be investigated and resolved and why it is important to understand the “red flags” of fraud.

This course covers the fundamentals of information security and techniques for securing hardware, software, and data. Topics include the elements of information security, common threats and countermeasures, and management, operational, and technical controls.

A comprehensive review of accounting principles and practices in the sustainability sector, including the history of the discipline, theories and models of accounting, professional frameworks, laws and regulations, assurance reporting practices, and industry-wide standards and metrics. Interdisciplinary coursework will incorporate a critical review of the development and applications of Environmental, Social, and Governance (ESG) data.

A comprehensive review of accounting approaches for developing performance metrics and reports that quantify value and risk parameters for entrepreneurial ventures. Non-GAAP pro forma financial statements, non-financial factors, and intangible asset valuation techniques are applied to new ventures with unconventional value propositions.

This course covers professional communication for accountants.

This course examines ethics from a professional’s perspective with a focus on origins of ethics and basis for various ethical perspectives, modern day ethical decision making and behavior, and the laws that govern the accounting professional.

This course focuses on data modeling and database design.  Topics covered include conceptual data modeling, migration/transformation of a conceptual data model, database implementation, and normalization of data.

This course introduces various design methodologies used to develop the information requirements and design specifications for large-scale, computer-based systems.

This course focuses on the key elements of management applied to the information systems function. Topics discussed include:  the state of information systems today, hiring and keeping IS personnel, acquiring hardware and software, legal and financial concerns, and governance of the IT function.

This course examines models and techniques for managing and controlling the security of an organization’s information assets. Topics include risk control strategies, security programs and policies, security management audits, and legal and ethical perspectives.