Course Offerings

Fall 2021

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Accounting

ACCT 100 - Fafatas, Stephan A.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Introduction to Accounting

ACCT 100 - Irani, Afshad J.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Introduction to Accounting

ACCT 100 - Reid, Colin D.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Corporate Financial Reporting

ACCT 231 - Boylan, Scott J.

Not open to students with credit for ACCT 320. An examination of the principles of financial accounting applied to financial statement presentation and the underlying treatment of cash versus accrual accounting, present-value analysis, earnings per share, investments, and equity.

Accounting Information Systems

ACCT 310 - Ballenger, Robert M. (Bob)

An introduction to the information systems used in accounting, including the flow of data from source documents through the accounting cycle into reports for decision makers; the principle of internal control; flowcharting and systems narratives; and use of computers and database systems in accounting information. Students have hands-on experience implementing and using accounting information systems.

Financial Statement Analysis

ACCT 311 - Cowins, Elicia P.

Students work to prepare an industry and a company analysis. Through presentations, written analyses and extensive work using computer spreadsheets and databases, students learn to analyze and interpret financial statements of publicly traded companies.

Intermediate Financial Reporting I

ACCT 332 - Tanlu, Lloyd J.

An examination of the principles of financial accounting by gathering evidence through the accounting research process as well as exploring revenue recognition, cash, accounts receivable, inventory, and property, plant, and equipment.

Intermediate Financial Reporting II

ACCT 333 - Irani, Afshad J.

An examination of financial reporting issues that cover operating and long-term liabilities, income taxes, pensions, leases, and cash flows.  The course also continues using the Accounting Standards Codification to explore accounting questions.

Individual Income Taxation and Financial Planning

ACCT 358 - Bovay, John C. (Jack)

This course focuses on the tax and non-tax factors to consider when managing personal/family financial affairs. Topics include tax-subsidized savings and investment vehicles, deductions, and credits for individuals and families, executive compensation and fringe benefits, real estate ownership, and intergenerational giving.

Directed Individual Study

ACCT 401 - Hess, Megan F.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Honors Thesis

ACCT 493 - Tanlu, Lloyd J.

Development of and production of an Honors Thesis.

Honors Thesis

ACCT 493 - Hess, Megan F.

Development of and production of an Honors Thesis.

Spring 2021

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Federal Tax Policy and Planning in Today's World

ACCT 256 - Bovay, John C. (Jack)

This course promotes thoughtful discussion and research of current topics in U.S. tax policy and planning. After an intensive introduction to basic federal tax concepts, each student writes a paper on a current federal tax topic.

History Through Accounting

ACCT 280 - Fafatas, Stephan A.

This class explores the development of accounting through the study of historical economic, business, and cultural issues. From Venetian merchants to recent scandals, this course seeks to learn how accounting has impacted society and vice versa. The course begins by reviewing early evidence of accounting methods as important tools for decision makers and then moves on to the development of financial reporting, with a large focus on the history of the railroad industry in the U.S. The class combines readings with site visits to libraries, historical societies, and businesses to dig into the forces that have helped shape accounting into the science it is today.

Topics in Accounting

ACCT 297A - Boylan, Scott J.

Intensive study of specific accounting issues in significant detail. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis rather than lecture. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit if the topics are different.

Spring 2021, ACCT 297A-01: Topics in Accounting: Addicted to Profit (3). Prerequisites: ACCT 100. Not open to students with credit for ACCT 231. An examination of financial accounting and reporting in the cannabis and gaming industries. Also, we will use Tableau software to create visualizations from publicly available data on revenue and tax collections in each industry. Finally, we will discuss addiction and the related social costs of operating businesses in these industries. No prior knowledge of Tableau is assumed or required. Boylan.

Anatomy of a Fraud

ACCT 304 - Hess, Megan F.

This course examines the phenomena of financial statement fraud and discusses some of the key forensic accounting concepts and skills used to address this problem. Drawing on historical cases of financial statement fraud as well as the first-hand experience of the instructor, we search for the answers to questions such as: What causes executives to "cook the books"? What factors contribute to fraud? What can be done to prevent and detect it? How have regulations changed the landscape of corporate misconduct? What role do auditors, lawyers, employees, the media, and other stakeholders play?

Winter 2021

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Accounting

ACCT 100 - Boylan, Scott J.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Introduction to Accounting

ACCT 100 - Cowins, Elicia P.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Introduction to Accounting

ACCT 100 - Hess, Megan F.

Open only to students who have not taken ACCT 201 and/or ACCT 202. An introduction to accounting for both internal and external purposes. Students cover the fundamental principles of financial accounting (external) and an introduction to how companies process financial information in order to disclose it to the public. The course also investigates how managers prepare information for internal purposes (managerial accounting). Financial accounting is guided by external requirements, while managerial accounting generally is not.

Corporate Financial Reporting

ACCT 231 - Reid, Colin D.

Not open to students with credit for ACCT 320. An examination of the principles of financial accounting applied to financial statement presentation and the underlying treatment of cash versus accrual accounting, present-value analysis, earnings per share, investments, and equity.

Cost Accounting

ACCT 330 - Tanlu, Lloyd J.

This course covers selected topics from cost accumulation, planning, reporting, control and decision making. Use of spreadsheets is required.

Intermediate Financial Reporting I

ACCT 332 - Fafatas, Stephan A.

An examination of the principles of financial accounting by gathering evidence through the accounting research process as well as exploring revenue recognition, cash, accounts receivable, inventory, and property, plant, and equipment.

Intermediate Financial Reporting II

ACCT 333 - Irani, Afshad J.

An examination of financial reporting issues that cover operating and long-term liabilities, income taxes, pensions, leases, and cash flows.  The course also continues using the Accounting Standards Codification to explore accounting questions.

Taxation of Business Entities and Special Topics in Taxation

ACCT 359 - Bovay, John C. (Jack)

This course begins by establishing a basic understanding of income tax laws as they relate to C corporations and flow-through entities (e.g., partnerships, s-corporations, limited liability corporations). The course includes modules on specialized tax topics such as international taxation, state and local taxation, taxation of investments, accounting for income taxes, and taxation of property.

Auditing

ACCT 360 - Hess, Megan F.

This course examines auditing and its role in a market economy. Course content focuses on the market for audit services, audit planning, evidence gathering, and reporting.

Advanced Topics in Accounting

ACCT 397A - Tanlu, Lloyd J.

Advanced study of specific accounting issues. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit with permission of department head and if topics are different.

Winter 2021, ACCT 397A-01: Advanced Topics in Accounting: Valuation Issues in Accounting (3). Prerequisite: ACCT 333. This course aims to provide students with various theoretical frameworks and practical experience in business valuation. This case-based course draws heavily on different disciplines and prior accounting knowledge, and covers topics that include estimating fair values of non-traditional assets, initial and secondary offerings, leveraged buyouts, audit and tax valuation issues, and financial statement manipulation. Tanlu.

Directed Individual Study

ACCT 401 - Hess, Megan F.

The objective is to permit students to follow a course of directed study in some field of accounting not presented in other courses, or to emphasize a particular field of interest. May be repeated for degree credit if the topics are different.

Honors Thesis

ACCT 493 - Tanlu, Lloyd J.

Development of and production of an Honors Thesis.