Makes clear the ways in which accounting is an information development and communication function that supports economic decision making, and prepares students for subsequent learning. Not recommended for first-quarter freshmen.

Develops basic concepts and skills for preparing accounting information for managerial decision-making purposes. Computer spreadsheet skills are required. Typically offered: Autumn, Winter, Spring.

Provides an introduction to the income tax structure and basic concepts of tax law relating to individual, corporate, partnership, and estate income taxation. Emphasizes a practical application of tax law enabling the student to understand and apply the concepts of income, exemptions, and deductions.

Strongly recommended for CPA exam eligibility. Continues the concepts studied in ACCT 3324 by examining the taxation of entities including S corporations, partnerships, limited liability companies, estates, and trusts. Emphasizes the tax aspects of the different forms of business entities and the planning involved in selecting the appropriate formation for conducting business. Typically offered: Alternate Years.

This course explores and practices the use of accounting information contained in reports for management. It studies the functions of planning, decision-making, and control, as accounting data are reported through the firm's information system and in special analyses. Additionally, it covers the application of technology related to cost accounting-focused business problems. Typically offered: Autumn.

Studies auditing theory, concepts, and practices used to evaluate evidence and attest to an entity's financial statements. Includes examination of the use of technology in the audit process, current issues in public accounting, and ethical considerations.

This course covers the concepts and principles of accounting related to recognizing, measuring, classifying, and disclosing select financial statement accounts and economic transactions and events. It also includes the presentation of financial statements, with a focus on transactions and events related to various asset accounts, operating activities, and investing activities. The course applies appropriate technology to record, organize, and analyze data related to the covered transactions and events. Typically offered: Autumn.

This course examines the concepts and principles of accounting related to recognizing, measuring, classifying, and disclosing select financial statement accounts and economic transactions and events. It focuses on transactions and events related to various liability and equity accounts, as well as investing and financing activities. The course also applies appropriate technology to record, organize, and analyze data related to the covered transactions and events. Typically offered: Winter.

This course explores advanced topics including business combinations, financial instruments, and foreign currency transactions. It also utilizes data analytics tools and methods to analyze emerging topics in accounting. Typically offered: Spring.

Considers accounting information systems as part of the accounting and finance functions. Examines business processes, transaction processing, systems analysis, design, and development, data modeling, databases, internal control, advanced excel, and data analytics.

Considers and analyzes financial accounting concepts relating to consolidated financial statements, translation of foreign financial statements, and accounting for foreign transactions, international financial reporting, and accounting for special entities. Recommended for CPA examination preparation.

This is the second course in the business law series, recommended for accounting majors and those who have an interest in learning more about the topic of commercial law. It covers topics students will see on the Professional Responsibilities and Securities Regulation and Business Law portions of the CPA exam, particularly those not covered in BUS 2414 or those legal areas in which accounting students will benefit from a more in-depth treatment.

This course provides an overview of the unique accounting and financial reporting for governmental and not for profit organizations. In addition, the course examines non-financial performance measures utilized to determine accomplishment of missional objectives.

This course critically examines current problem areas in financial accounting, managerial accounting, audit, accounting information systems, and tax. It emphasizes investigating the reasons behind today's generally accepted accounting principles and explores alternative approaches to the study and development of accounting theory. The course synthesizes data analytics tools and methodologies, applying them in a comprehensive accounting context. It focuses on why data analytics is important to business and accountants, and applies critical thinking principles to accounting data analysis processes. Typically offered: Spring.

The student proposes a topic of current interest in business to a professor in the School of Business and Economics. The student meets with the professor to discuss a bibliography and rough drafts before turning in the final draft of a paper. In general, the number of pages of written work must be six times the number of credits, or there must be equivalent work in exams or other requirements.

Provides an opportunity for reflection on a student's internship experience. The internship, paid or unpaid, must have a minimum commitment of 10 hours/week or 100 hours during the quarter, be related to students' Accounting major and have provided opportunities for students to relate and apply principles of business, faith, service, and leadership to a professional business setting. Internship placements must be approved prior to the experience or permission will not be granted to register. Students must complete an internship learning contract and have it signed by their internship supervisor and the faculty sponsor.

Provides students the opportunity to specialize their applied learning to accounting issues and questions through individualized guidance with an accounting faculty sponsor; first-hand experience in their internship sites; academic research; and face-to-face interviews with professionals in the field.

Explores selected topics in Accounting.

Focuses on research methodology and explores topics that examine ethical and behavioral concepts like integrity, honesty, justice, fairness, and social good within an accounting and business environment. The course will cover the mechanics of research methodology like how to develop a research question, how to conduct a literature review, how to identify theoretical constructs, how to operationalize theoretical constructs into measurable variables, how to choose the appropriate research methodology (i.e., archival, experimental) and how to write up a research proposal.