Financial Accounting and Reporting I

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include conceptual framework, financial reporting, financial statements and disclosures.
Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Financial Accounting and Reporting II

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include monetary assets, inventory, property, plant and equipment, intangibles, investments, business combinations, and goodwill.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Financial Accounting and Reporting III

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by business entities. Topics include current liabilities, long-term liabilities, leases, derivatives, foreign currency accounting, and income taxes.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Financial Accounting and Reporting IV

Curse objectives are to provide the knowledge and skills a CPA must demonstrate in financial accounting and reporting frameworks used by business and not-for-profit entities. Topics include pension, stockholders’ equity, earnings per share statement of cash flows, and not-for-profit accounting.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Financial Accounting and Reporting V

Course objectives are to provide the knowledge and skills a CPA must demonstrate in the financial accounting and reporting frameworks used by state and local government entities. Topics include governmental funds, proprietary funds, fiduciary funds, and government-wide financial statements.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Auditing & Attestation I

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include audit reports, professional standards, audit engagements, audit opinion, quality control, audit planning, and internal control.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Auditing & Attestation II

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include fraud, audit and engagement risk, evidence, sampling, performing further procedures, forming conclusions, and communications.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Auditing & Attestation III

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements for issuer and non-issuer entities. Topics include integrated audits, attestation engagements, compliance, government audits, accounting and review service, interim reviews, ethics, professional responsibilities.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Federal Income Taxation I - Individuals

Course objectives are to provide the knowledge and skills a CPA must demonstrate for U.S. federal taxation. Topics include individual taxation on filing requirements, gross income, adjustments, itemized deductions, tax computation, and property taxation on basis, dispositions, gains and losses.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Federal Income Taxation II - Entities

Course objectives are to provide the knowledge and skills a CPA must demonstrate for U.S. federal taxation. Topics include corporate taxation, flow-through entity taxation and multi- jurisdictional tax issues, trusts and estates, gifts, tax-exempt organizations, professional responsibilities, and federal tax procedures.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Business Law

Course objectives are to provide the knowledge and skills that a CPA must demonstrate with respect to U.S. business law. Topics include agency, contracts, suretyship, secured transactions, bankruptcy, federal securities regulation, other federal laws and regulations, and business structures.

Will not satisfy course requirement in accounting degree program.

Prerequisites: None

Corporate Governance and Financial Management

Course objectives are to provide the knowledge and skills in business environment and concepts a CPA must demonstrate when performing audit, financial reporting, tax and other services.

Topics include corporate governance, financial risk management, and financial management. Will not satisfy course requirement in accounting degree program.

Prerequisites: None

Management Accounting

Course objectives are to provide the knowledge and skills a CPA must demonstrate when performing audit engagements. Topics include cost accounting, performance management, projection and forecasting techniques, ratio analysis of forecasts and projections, marginal analysis, budgeting and variance analysis.

Will not satisfy course requirement in accounting degree program.

Prerequisite: None

Economic Analysis and Information Technology

Course objectives are to provide the knowledge and skills in business environment and concepts a CPA must demonstrate when performing audit, financial reporting, tax and other services.

Topics include economic concepts and analysis, process management, and information technology.

Will not satisfy course requirement in accounting degree program.

Prerequisites: None