Business Courses

In this course, learners examine the field and practice of forensic accounting and expose accounting crimes such as fraudulent financial reporting, money laundering, and computer and cybercrime. Learners also gain an understanding of courtroom procedures and analyze expert testimony, litigation support, commercial damages, and business valuation. Prerequisite(s): BUS4068, BUS4115.

This course covers the revised AICPA Code of Professional Conduct that governs the behavior of accountants. Learners analyze and apply the conceptual framework and the principles and rules within the code. 

Learners in this course develop and practice a working knowledge of how to conduct accounting, auditing, and tax research. Learners use the FASB Accounting Standards Codification; accounting, auditing, and tax databases; AICPA, PCAOB, and IRS libraries; and other online tools to conduct research. Prerequisite(s): BUS4062, BUS4065, BUS4068.

This course covers the International Accounting Standards Board (IASB) pronouncements, with particular focus on International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and Standard Interpretation Committee (SIC) interpretations. Learners identify key differences between U.S. Generally Accepted Accounting Principles (GAAP) and IFRS, and demonstrate knowledge of the impact on financial statement preparation and presentation. Prerequisite(s): BUS4062.

In this course, learners build an understanding of the accounting methodology and reporting requirements put in place by the Government Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) for governments and nonprofit organizations. Learners also examine A-133 reporting requirements and gain the knowledge and skills necessary to prepare Form 990. Prerequisite(s): BUS4062.

Learners in this course acquire and demonstrate a working knowledge of the Uniform Commercial Code. Learners also investigate the CPA’s common law duties and liability to clients and third parties, federal securities regulation and liability of CPAs under federal securities laws, and debtor-creditor relationships. Other topics include the federal regulation of business such as antitrust, copyright, patents, money laundering, labor, employment, and the Employee Retirement Income Security Act (ERISA). 

Learners identify financial accounting principles and ways accounting information is used to assess an organization’s financial performance. Learners evaluate the relationship between business events and accounting systems and analyze an organization’s financial structure. Prerequisite(s): BUS3060 or BUS3061.

In this course, learners identify the role of accounting as it relates to managing an organization, then analyze accounting systems and financial statements. Learners also apply sound budgeting and time value of money principles from a managerial perspective. Prerequisite(s): BUS4060.

Learners in this course develop and exercise a working knowledge of financial accounting theory and practice using Generally Accepted Accounting Principles (GAAP) and Financial Accounting Standards Board (FASB) pronouncements. Learners acquire financial reporting skills and apply financial statement conceptual frameworks to prepare financial statements. Prerequisite(s): BUS4060.

In this course, learners analyze and apply advanced financial accounting concepts and consolidated financial statement information. Learners also evaluate the influence of global money markets and demonstrate knowledge of partnership and corporate accounting issues and governmental entities. Prerequisite(s): BUS4062.

This course emphasizes the role of cost and managerial accounting in the planning, control, and performance evaluation of business organizations. Learners examine the theory and practice of business control and identify strategic aspects within business decision cycles. Prerequisite(s): BUS4061.

In this course, learners build and strengthen their knowledge of fundamental concepts of individual, partnership, and corporate income taxation and tax-related transactions. Learners examine events that affect tax decisions, apply tax guidelines, and analyze tax forms. Prerequisite(s): BUS4060.