| Title | Winter | Spring | Summer | Fall |
Financial Accounting (4.5 units)
ECON X420.11
Explores the fundamental concepts of internal and external reporting in accounting. Financial accounting concepts to be surveyed include GAAP and IFRS. An analysis of the components and presentation of financial statements.
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Online
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to be scheduled
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to be scheduled
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Online
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Management Accounting (4.5 units)
ECON X420.12
Introduction to the role of accounting in making management decisions. Topics covered include planning, costing, budgeting, and analysis of business performance.
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Online
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to be scheduled
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Accounting in Business (4.5 units)
ECON X420.10
Explores the role of accounting and financial statements in business. Surveys the use and importance of reliable financial statements to third parties. Overview of accounting and its relation to law, finance, economics, and management decision making.
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to be scheduled
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Online
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Intermediate Accounting Theory and Practice I (4.5 units)
ECON X420.13
An in depth study of GAAP and IFRS principles. Topics include the accounting framework, systems, presentation of financial statements, time value of money, revenue recognition, valuations/estimates and special asset and liability accounting.
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Online
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to be scheduled
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Intermediate Accounting Theory and Practice II (4.5 units)
ECON X420.14
Continuation of intermediate financial accounting concepts. Content encompasses certain liabilities and items affecting shareholders’ equity. Exploration of the use of analytical procedures, ratios, and the Statement of Cash Flows.
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to be scheduled
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Online
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Individual Federal Income Taxation (4.5 units)
ECON X420.15
An introduction to Federal Income Taxation. Areas of study include the federal tax legislative process, federal tax authoritative sources, tax research, individual income taxation, and taxation of transactions in property.
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to be scheduled
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Online
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Corporate Federal Income Taxation (4.5 units)
ECON X420.16
Federal income taxation of businesses/entities. Choice of entity and will be discussed. Accounting for income taxes for GAAP/IFRS financial statements will be reviewed. Introduction to federal taxation of corporations, s-corporations, partnerships, trusts and estates.
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Online
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to be scheduled
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Auditing (4.5 units)
ECON X420.17
Examination of the role of CPAs and auditors in the issuance of Financial Statements to third parties. Standards and practice of audit, assurance, and attestation services will be presented.
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Online
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to be scheduled
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Accounting Information Systems (4.5 units)
ECON X420.18
Examines the role of Accounting Information Systems and their integration into enterprise/business wide information resource systems. Interaction between accountants and information technology will be addressed. The design, implementation, use, roles, and management of these systems will be discussed.
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to be scheduled
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Online
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Advanced Accounting (4.5 units)
ECON X420.19
An advanced look into Financial Accounting and Reporting issues. These include consolidations, reorganizations, international financial accounting, special topics in reporting, and government and not for profit financial reporting.
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to be scheduled
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Online
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