ACTG 317, EXTERNAL REPORTING I, 4 Credits

Examines the theory and practice of financial accounting, the processing and controls phases of the accounting system, and reporting to external parties. Emphasis is placed on the accounting cycle and financial statement structure and content. The emphasis on the accounting cycle includes the processing and tracing of transaction data from source documents to financial statements.

Prerequisite: (BA 211 with C or better or BA 211H with C or better) and (BA 213 [C] or BA 213H [C])

ACTG 318, EXTERNAL REPORTING II, 4 Credits

Continuation from ACTG 317 and the theory and practice of financial accounting and the reporting to external parties. Covers financial reporting objectives to provide information that is useful in investment and credit decisions, in assessing cash flow prospects, and about company resources and claims to those resources.

Prerequisite: ACTG 317 with C- or better

ACTG 319, EXTERNAL REPORTING III, 4 Credits

Continuation from ACTG 318 and the theory and practice of financial accounting and the reporting to external parties. Covers financial reporting objectives to provide information that is useful in investment and credit decisions, in assessing cash flow prospects, and about company resources and claims to those resources.

Prerequisite: ACTG 318 with C- or better

ACTG 321, COST MANAGEMENT I, 4 Credits

Reinforces and builds on the language and concepts of management accounting. Emphasizes different models for product costing and examines their effects on profit planning, budgeting, motivation, and control.

Prerequisite: ACTG 317 with C- or better

ACTG 379, ACCOUNTING ANALYTICS, 4 Credits

Covers the analysis of data as it pertains to accounting professionals. The focuses include analytic techniques for decision making and the examination of “big data” involving accounting information. Hands-on experiences will develop skills with select software tools used in data analytics for accounting professionals.

Prerequisite: ACTG 318 with C- or better and (BA 370 [C-] or BA 370H [C-])

ACTG 405, READING & CONFERENCE, 1-6 Credits

This course is repeatable for 12 credits.

ACTG 417, ADVANCED ACCOUNTING, 4 Credits

Explores advanced financial accounting theory and practice, building on the External Reporting course series ACTG 317/ACTG 318/ACTG 319. Focuses on topics including corporate combinations, consolidated financial statements, and other emerging accounting issues.

Prerequisite: ACTG 319 with C- or better

ACTG 420, IT AUDITING, 4 Credits

Explores key information systems issues such as planning, acquisition, delivery, and monitoring from a risk and control perspective. Covers the use of IT audit standards, guidelines, and frameworks and build data analysis tool skills.

Prerequisite: (ACTG 319 with C- or better or BA 372 with C- or better or BIS 372 with C- or better) and (BA 370 [C-] or BA 370H [C-])

ACTG 424, TAXATION I, 4 Credits

Covers concepts related to business taxation and focuses primarily on 1) basic income tax law as it relates to businesses, 2) the role of income taxes in decision making processes, and 3) basic income tax research. Intended to assist students in preparation to become a professional, and thus contains components designed to aid in the development of technical, analytical, problem-solving and communication skills.

Prerequisite: ACTG 319 with C- or better

ACTG 425, ADVANCED TAXATION, 4 Credits

Examines federal tax system as it applies to corporations, partnerships, and estates and trusts. Emphasizes on understanding tax planning for business owners and refining the ability to research tax issues.

Prerequisite: ACTG 319 with C- or better

ACTG 427, ASSURANCE AND ATTESTATION SERVICES, 4 Credits

Assertions of enterprises gain credibility when examined by an independent third party. Assurance and attestation provide credibility. Coverage includes ethics, risk, materiality, internal control, evidence and reporting.

Prerequisite: ACTG 319 with C- or better

Available via Ecampus

ACTG 428, ADVANCED AUDIT ANALYTICS, 4 Credits

An advanced course covering audit theory, current audit practice and auditor professional skills. Includes in-class activities, readings, presentations, research and group discussions of relevant advanced audit topics. Understand the use and future of data analytics in the audit profession. Theory, current audit practice and auditor professional skills.

Prerequisite: ACTG 427 with C- or better

ACTG 499, SELECTED TOPICS IN ACCOUNTING, 1-6 Credits

This course is repeatable for 12 credits.