300

To provide real-world computer applications of the principles taught in financial accounting courses, this course increases students’ understanding and usage of other accounting software and the integration of spreadsheets in financial accounting packages. Students must create their own worksheets as well as learn to use programmed financial accounting templates in order to solve day-to-day accounting problems encountered in the workplace. In addition, students must master at least one commercial computerized accounting package (ie., Sage 50 and/or Accounting for Windows).

This course provides intensive coverage of corporate accounting and, in particular, capital stock rights, retained earnings, treasury stock and dividends. The following topics are also discussed: bonds payable, pensions, leases, accounting for income taxes, long term investment, statements of cash flow, direct and indirect costs, and accounting changes on financial statements. Price level and present value problems are discussed. Full disclosure in financial reporting is explored.

Students study federal income taxation of corporations, partnerships, estates and trusts, gift taxes, and other taxes and prepare returns for each tax manually and by computer. There is also extensive research into the federal tax codes to determine proper tax liabilities and preparation/competition methodologies.

This is a rigorous and intensive course in computer applications of accounting software for mid-sized businesses, large businesses, multinational corporations, and subsidiaries of large enterprises. The Great Plains Dynamics Accounting software is the center-piece of this course. Students are taught to become hands-on users of all modules of the software, including system video training sessions, computer-based tutorials, and exercises.

This course discusses the nature of fraud and provides an overview of fraud prevention, detection, and investigation. Various types of fraud are discussed including financial statement fraud, revenue and inventory related fraud, understating liabilities and expenses, overstating assets, and inadequate disclosures. Divorce and bankruptcy fraud are also introduced.

This course discusses the types of evidence and the role evidence plays in successful fraud prosecution and/or litigation. Federal statutes prohibiting fraud and corruption are examined. This course also focuses on psychological and sociological theories of criminal behavior relative to forensic accounting.

This course provides students with the opportunity to apply classroom theory in actual work settings in paid and non-paid supervised positions. Requires a minimum of 15 hours per week of work, plus tutorial sessions that include discussions of topics related to matters on the job and career exploration.

This elective course provides students with the opportunity to exercise their understanding of the academic field and to apply classroom theory in actual work settings in paid and non-paid supervised positions. Requires a minimum of 15 hours per week of work, plus tutorial sessions that include discussions of topics related to matters on the job and career exploration.

This course provides students with the opportunity to apply skills learned in the classroom within their discipline to a corporate experience. The goal is to better prepare students to be professionals in their chosen career by gaining practical experience while being immersed in a corporate setting. Students are required to complete 320 hours at the corporate internship setting.