300

This course is designed to help students apply cost accounting methods in a variety of organizational business settings by developing accounting information that is timely, relevant and useful for formulating strategy, making non-routine decisions and planning and controlling operations. Topics covered include cost accumulation, assignment and behavior; planning, budgeting, evaluating and controlling operations; and tactical decision-making.

This course expands the student's understanding of generally accepted accounting principles. The theory and methodology covered are the FASB's conceptual framework, FASB codification, international financial reporting standards, the accounting process, financial statements, time value of money, cash, receivables, inventories, assets and cash flows.

This course provides students with a pragmatic study of accounting information systems. The course covers accounting systems concepts, systems documentation, transaction processing systems, database management systems, e-accounting systems, accounting software systems, enterprise systems, systems acquisition/development, systems security/control, and emerging issues related to accounting systems and their supporting information technologies.

This course is the study of the U.S. federal taxation system concentrating on issues of individual taxation. There is significant emphasis on research tools and technology in the taxation field. Students complete a volunteer tax clinic requiring some evening or weekend commitment.