Accounting

Advanced Financial Accounting

Provides a comprehensive study of the conceptual, technical and practical framework of accounting and financial reporting. Students attain a high degree of understanding of accounting, financial presentation and reporting, and acquire superior knowledge of underlying assets, liabilities and owner’s equity. Topics include intercorporate investments and transactions, consolidation and accounting for income taxes.

Audit

Examines auditing concepts and procedures in the context of financial reporting. Students understand the objectives and processes of assurance and other types of professional engagements, and their integral relationship to financial reporting. The primary focus is the technical and practical application of audit procedures. Topics include risk, internal control, audit objectives, reporting, professional standards, evidence and documentation.

Computer Science and Management Information Systems

Emphasizes both technical and practical computer applications, as well as the integral role of computer-based information systems in management and accounting environments. Students develop a fundamental understanding of computers and their various capacities, computer applications, and information technology as an integral tool in corporate environments. Course focuses on computer systems, networks and telecommunications, information systems design and implementation, security and control, and the systems development process.

Cost Accounting

Provides students with the fundamental technical knowledge of cost accounting, together with relevant practical applications in the context of cost accounting as a management tool. Students acquire a broad understanding of cost accounting, its distinction to corporate management, and its integration in management accounting. Topics include cost accounting fundamentals, job and cost processing, budgeting and control, and inventory costing.

Economics

Focuses on the development of core knowledge and practical application of finance principles and practices in corporate and commercial environments. Students acquire a broad knowledge of these principles and practices, and the ability to apply them in the context of corporate analysis and assessment. Focus includes the financial environment and its components, security valuation, capital structures and treasury management.

Intermediate Financial Accounting

Emphasizes an in-depth understanding of the conceptual, technical and practical framework of accounting and financial reporting. Students acquire an in-depth understanding of accounting, financial presentation and reporting, and a working knowledge of underlying assets, liabilities and owner’s equity. Topics include revenue and expense recognition, capital assets, investments and time values.

Introductory Financial Accounting

Provides a broad conceptual, technical and practical framework of accounting and financial reporting. Students acquire a general understanding of accounting, financial presentation and reporting, and a working knowledge of underlying assets, liabilities, and owner’s equity. Primary focus is the financial presentation and reporting of entities’ underlying assets and liabilities. Topics include financial statement preparation, current and capital assets, current and long-term liabilities, and various reporting organizations.

Business Law I

Introduces the legal environment manifest in specific bodies of law that impact business transactions, specifically business torts and laws of contract. Students gain an appreciation of legal frameworks and the ways in which courts set their agendas and make their decisions. Students learn to appreciate the legal environment of business, and know when a contract has been established, as well as its duties and the remedies for its breach. An appreciation of alternative dispute resolution in legal and ethical domains is also developed.

U.S. Federal Taxation

Introduces a broad range of tax concepts and emphasizes the role of taxation in the business decision-making process, while providing knowledge of the interrelationship and differences between financial accounting and tax accounting. Students develop a broad understanding of federal taxation, including federal taxation in the context of financial accounting. Topics include methods of taxation, taxation of income, taxation in financial accounting, and various types of taxpayers.