Graduate Accounting Certificate

3 Credits

In this course, students examine managerial accounting as part of the business’s accounting information system and legal aspects of the business enterprise. Topics include managerial accounting and capital budgeting; cost analysis; management planning and control; negotiable instruments; secured transactions; debtor–creditor relationships; property and insurance; and legal aspects of employment and environment.

3 Credits

This is the first core course in the Master of Science in Accounting. In this course, students apply accounting research tools to current accounting issues. Other topics include research of accounting questions related to inventory, fixed assets, leases, derivative instruments, debt, contingencies, segment reporting, pensions, business combinations, consolidations, stockholder’s equity, and a program overview.

3 Credits

In this course, students examine the fundamentals of accounting systems design. Topics include business information systems, business processes and data flows, database concepts and tools, internal control and risks, auditing the information system, and using the information system to perform audit functions.

3 Credits

This course prepares students to address concepts of financial reporting for roles as CPAs. Students learn important criteria for calculating capital changes, applying concepts of fixed assets and cost determination, and preparing consolidated financial statements. Other topics include the professional responsibilities of CPAs, deferred taxes, cash flow statements, balance sheet preparation, restructuring of troubled debt, and the intricacies of comprehensive income.

3 Credits

In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor's role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles.