ACC 709 Corporate Financial Reporting
This course involves the study of authoritative pronouncements on accounting principles that guide reporting financial position, results of operations, and changes in cash flow. It includes case studies and analysis of published financial reports. The purpose of this course is to attempt to bring theory and practice closer together through application of concepts and methods of accounting.
On Occasion, 3 credits

ACC 720 Not-for-Profit Entity Accounting
This course provides an in-depth study of the accounting for government and other nonprofit organizations. The course focuses on the various governmental funds and group of accounts of these public entities. In addition, attention is given to other nonprofit organizations such as colleges, universities and hospitals.
Annually, 3 credits

ACC 738 Advanced Managerial Accounting
The course examines effective design and implementation of management accounting systems and the use of management accounting information to increase a company’s competitive advantage. Case analysis focuses on how to design, evaluate, improve and use management accounting systems for investing and operating decisions. Particular emphasis is placed on how management accounting affects and is affected by competition, uncertainty, regulations, technology, customers, organizational structure, and decentralization and management process.
On Occasion, 3 credits

ACC 742 Financial Statement Analysis
Financial trends of financial and corporate reports are analyzed for solvency, quality of earnings, investments, and forecasting implications. Emphasis is placed upon ratio and trend analysis from the detection and interpretation of problem areas of the business. A term paper is required.
Annually, 3 credits

ACC 750 Advanced Accounting Information Systems
This course provides an advanced examination of accounting information systems (AIS). It includes issues relating to the design and development of AIS, various considerations during the systems development life cycle, and the impact of new technologies on AIS applications and controls.
Bi-Annually, 3 credits

ACC 753 Advanced Assurance Services and Computer Auditing
This course provides an advanced review of assurance services and an in-depth analysis of computer auditing. Students study current and emerging applications of assurance services, including information systems assurance. The course also reviews the collection and evaluation of evidence using statistical sampling techniques and hands-on computer assisted audit tools and techniques (CAATTs).
Annually, 3 credits

ACC 760 International Accounting
This course provides an introduction to international accounting. Topics covered include accounting by multinational corporations, foreign currency translation, institutional structures, financial control and reporting for international operations, comparative analysis of accounting principles and auditing standards of various countries, international accounting standards and harmonization.
Prerequisite: ACC 709
On Occasion, 3 credits

ACC 790 Accounting Seminar
Current trends in accounting and the accounting profession are analyzed. A review of relevant pronouncements, exposure drafts and discussion memoranda issued in accounting and auditing is conducted. New developments are examined for their significance to the practicing accountant.
Prerequisite: Completion of Required Accounting Core
On Occasion, 3 credits