Academic Catalog

Accounting (ACCT)

ACCT 55000   - Managerial Accounting  (3)  
This course focuses on identifying and utilizing relevant accounting and financial data for decision making in a variety of areas. Activity-based costing, financial statement analysis and cash flows are among the areas explored. The understanding of financial data and financial statements are a major focus of the course. The course utilizes the case-method approach.
Prerequisite: BGEN 52000 and (BSAN 50400 or NURS 55900 )  
ACCT 64000   - Accounting Ethics  (3)  
This required course considers the legal and ethical implications of strategic decisions made by accountants, and the role of the accountant as mediator between organizational and regulatory/societal interests.
Prerequisite: ACCT 55000  
ACCT 64200   - International Accounting  (3)  
This course covers international financial accounting concepts including foreign currency transactions, interpreting foreign financial statements, presentation of domestic/foreign financial statements and the role of the accountant as a financial professional in international monetary transactions.
Prerequisite: ACCT 55000  
ACCT 64300   - Forensic Accounting and Fraud Examination  (3)  
Introductory course in fraud detection and fraud prevention. Various timely forensic topics and cases will be examined.
Prerequisite: ACCT 55000  
ACCT 64400   - Advanced Tax Topics  (3)  
Federal estate, trust and gift taxes, tax planning to minimize taxation and selected current tax topics and cases are the focus of this course. Best practices in taxation are also examined.
ACCT 65000   - Healthcare Management, Operations and Accounting  (3)  
Designed to give a background of the hospital and healthcare environment, this course discusses the internal operating environment of healthcare organizations, including changes in healthcare regulations. Discussion includes the organizational relationships between patients, medical staff and administration. A significant portion of the course is devoted to the accounting function as it relates to the health- care field.
Prerequisite: (ACCT 50100 and BSAD 50800 ) or (BSAD 52000 ) or (BGEN 52000 )