ACC 539: Fraud Examinations

This course familiarizes students with fraud auditing issues, presenting the traditional areas of fraud: fraudulent financial reporting and misappropriation of assets. It also covers cybercrime, money laundering, Foreign Corrupt Practices Act violations, securities fraud and identity theft. Emphasizes prevention, deterrence and detection of fraud and internal controls and provides an overview of the investigation and prosecution of fraud.

ACC 563: Business Valuation

Providing the basis and framework of business valuation theory and practice, this course centers on the elements of valuation, from financial and operational analysis through the methods found in the three approaches to valuation – asset, income and market. The development of discount/capitalization rates, application of appropriate premium and discount adjustments to the calculated value, and the basics of providing expert testimony are covered.

ACC 507: Advanced Managerial Accounting

Managerial accounting furnishes management with the necessary accounting tools for planning and controlling activities and making many business decisions. This course looks at management accounting from a strategic perspective – specifically, the collection, presentation and analysis of cost data to help management deal with strategic, tactical and operating issues and decision-making.

ACC/BUS 533: Data Mining

Businesses, governments and individuals create massive collections of data as a result of their activity. Decision-makers and systems rely on intelligent technology to analyze data systematically to improve decision-making. This course examines how data analysis technologies can be used to improve decision-making and discusses the fundamental principles and techniques of data mining. By examining real-world examples and working hands-on with data-mining software, students learn to place data-mining techniques in context and develop data-driven analytic thinking.

ACC/BUS 565: Business Consulting

Examines the major practice areas in management consulting and the role of a successful consultant. Course content covers the consulting process from initial client meeting to execution of solutions. Students are introduced to a variety of diagnostic tools and their applications. Managing client relationships, proposal writing and ethics are covered within the context of the service and solution business.

ACC 511: Advanced Accounting

A comprehensive analysis and review of advanced accounting topics related to various levels of intercompany corporate investments. Includes accounting related to acquisitions, mergers and consolidations and the applicable financial reporting required for domestic, international and multinational corporations.  Additional topics include partnership formation and dissolution, admission and retirement of partners and their partnership interests and financial reporting regulations of the Securities and Exchange Commission. Prerequisites: ACC 206, ACC 322.

ACC 526: Tax Planning

This course considers the application of taxes as a component of decision-making for individuals and businesses. The importance of management’s consideration of tax laws in decision-making and examination of the tax consequences of prospective business decisions and responsive strategies are stressed.  Focus on federal taxes, but state tax implications are also studied, including multistate tax planning. Prerequisites: ACC 206, ACC 322.