| AC100 | LINK: CATHOLIC SOCIAL TEACHING IN BUSINESS | Presentation of major concepts of Catholic social teaching as they apply to business, particularly the mutual rights and responsibilities between firms and the larger community, and employers and employees. Application of CST principles to business p... |
| AC170 | VITA FOR FIRST YEAR STUDENTS | Freshman status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly taxpayers. Students must attend a day long training and commit to working at leas... |
| AC173 | VOLUNTEER INCOME TAX ASSISTANCE | Freshman status required. Spring semester only. This is a service learning course wherein student participate in free income tax preparation for low income and elderly tax payers. Students must attend a day long training and commit to working at leas... |
| AC201 | ACCOUNTING PRINCIPLES I | Elements of accounting theory, covering revenues, expenses, assets, liabilities, and equity; account classification; analysis and recording of transactions; sources of accounting data; corporation accounting; theory of accounting valuations; preparat... |
| AC202 | ACCOUNTING PRINCIPLES II | Elements of accounting theory, covering revenues, expenses, assets, liabilities, and equity; account classification; analysis and recording of transactions; sources of accounting data; corporation accounting; theory of accounting valuations; preparat... |
| AC210 | BUSINESS ANALYTICS IN ACCOUNTING | A survey course that addresses the use of data analytic tools and techniques in a general accounting context. Topics to be covered include data collection, storage and sharing through the use of technology tools and the inherent risks and ethical iss... |
| AC221 | FUNDAMENTALS OF ACCOUNTING | Provides an understanding of the purpose and use of accounting information through the study of generally accepted accounting principles and concepts as applied to financial statements. Includes measurement of assets, debt, and equities; determinatio... |
| AC270 | VITA FOR SOPHOMORES | Volunteer Income Tax Assistance. Sophomore status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly taxpayers. Students must attend a day long trai... |
| AC273 | VOLUNTEER INCOME TAX ASSISTANCE | Volunteer Income Tax Assistance. Sophomore status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly taxpayers. Students must attend a day long trai... |
| AC303 | INTERMEDIATE ACCOUNTING I | Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including receivables and inventories. Prerequisite: AC 201 (m... |
| AC304 | INTERMEDIATE ACCOUNTING II | Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including property, plant, and equipment, debt, stockholders'... |
| AC305 | INTERMEDIATE ACCOUNTING III | Preparation and analysis of the income statement, the statement of comprehensive income, the balance sheet, and the statement of cash flows. Coverage of key issues in financial reporting, including including accounting for income taxes, shared based... |
| AC310 | ACCOUNTING FOR FINANCE MAJORS | Advanced problems of financial reporting by corporations, including the conceptual framework of financial reporting; the establishment of reporting standards; techniques of data accumulation and preparation of financial statements; applications of ac... |
| AC312 | COST ANALYSIS AND BUDGETARY CONTROL | Difference between managerial and financial accounting; cost terminology and behavior; ethical and behavioral considerations for the management accountant; analysis and technology to support costing methods for different types of manufacturing proces... |
| AC321 | PRINCIPLES OF FEDERAL TAXATION | Primary focus on determination of the elements of taxable income and computation of tax and tax credits for various taxpayers. Includes discussion of the theory of taxation. Preparation of returns used to illustrate theory. Prereq: AC202 (min grade C... |
| AC341 | ACCOUNTING INFORMATION SYSTEMS | Introduction to, analysis and understanding of the role of accounting information systems in business organizations; operation and evaluation of computerized accounting systems; internal control. Prerequisite: AC 202 (min grade C). |
| AC370 | VITA FOR JUNIORS | Volunteer Income Tax Assistance. Junior status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly taxpayers. Students must attend a day long trainin... |
| AC373 | VOLUNTEER INCOME TAX ASSISTANCE | Junior status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly tax payers. Students must attend a day long training and commit to working at least... |
| AC405 | SEMINAR IN ACCOUNTING | Contemporary issues in accounting not covered in depth in other department courses. Specific topics, methods of presentation, and student requirements will be designated by the seminar leader. Online course. Prerequisite: AC 304 (min grade C and/or a... |
| AC422 | ADVANCED TAXATION I | Designed to acquaint students with significant tax issues for taxpaying entities. A review of tax policy, effective tax planning techniques, corporate tax issues, and multi-jurisdictional issues. Recommended for students wishing to pursue a career in... |
| AC423 | ADVANCED TAXATION II | This course covers advanced individual taxation topics, including determination of basis in passthrough entities; deferred compensation, retirement, and equity-based compensation; estate, gift, and trust taxation; and tax exempt organizations. Prereq... |
| AC431 | AUDITING | Auditing standards, ethics, audit reports, accountants’ legal liability, the effects of Sarbanes-Oxley and the PCAOB, changes from the ASB Clarity project, and other audit concepts and procedures. Major emphasis is on public accounting and financial... |
| AC456 | EMERGING TECHNOLOGIES IN ACCOUNTING | This course surveys emerging technologies and examines their potential impact on accounting. Students will read about and actively discuss cutting-edge technologies through the lens of the accounting profession. Many technologies will also include a... |
| AC462 | GLOBAL BUSINESS AND ACCOUNTING ISSUES | Focuses on accounting issues relevant to international business operations, including international accounting standards, foreign exchange and related hedging transactions, conversion of foreign currency financial statements and international tax iss... |
| AC462A | INTERNATIONAL TRIP | Short-term study abroad conducted between Fall and Spring semesters. |
| AC470 | VITA FOR SENIORS | Volunteer Income Tax Assistance. Senior status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly taxpayers. Students must attend a day long trainin... |
| AC473 | VOLUNTEER INCOME TAX ASSISTANCE | Senior status required. Spring semester only. This is a service learning course wherein students participate in free income tax preparation for low income and elderly tax payers. Students must attend a day long training and commit to working at least... |
| AC483 | ADVANCED MANAGERIAL ACCOUNTING AND CONTROL | Advanced topics in managerial accounting, planning and control intended to provide a general understanding of the managerial/operational role of the Controller/Management Accountant in an organization. Focuses on how management accounting systems can... |
| AC484 | ACCOUNTING THEORY AND POLICY | Review of accounting theory and its effects on standards development and policy decisions with respect to contemporary business problems and issues. Particular emphasis on current and evolving state of U.S. GAAP and IFRS. Prerequisite: AC 304 (min gr... |
| AC486 | TAX RESEARCH IN PRACTICE | Focuses on the tax research process, with emphasis on identifying issues and facts, assessing authority, developing analytical skills, exercising professional judgement, and communicating findings. Case studies will provide opportunities for students... |
| AC488 | ADVANCED FINANCIAL ACCOUNTING I | Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 304 (minimum grade of C)... |
| AC489 | ADVANCED FINANCIAL ACCOUNTING II | Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Prerequisite: AC 304 (minimum grade of C)... |
| AC498 | INDEPENDENT STUDY | Research project supervised by a department member willing to act as advisor. The student selects an aspect of accounting, establishes goals, and develops a study plan that must be approved by the chair and filed with the dean’s office. Consult the c... |
| AC498A | INDEPENDENT STUDY | Prerequisites: Accountancy major with an overall GPA of 3.0 or higher; permission of chair and faculty member. Research project supervised by a member of the department willing to act as advisor. The student selects an aspect of accounting,establishe... |
| AC498B | INDEPENDENT STUDY | Prerequisites: Accountancy major with an overall GPA of 3.0 or higher; permission of chair and faculty member. Research project supervised by a member of the department willing to act as advisor. The student selects an aspect of accounting,establishe... |
| AC521 | FUNDAMENTALS OF ACCOUNTING | Provides an understanding of the purpose and use of accounting information through the study of generally accepted accounting principles and concepts as applied to financial statements. Includes measurement of assets, debt, and equities; determinatio... |
| AC523 | ADVANCED TAXATION II | This course covers advanced individual taxation topics, including determination of basis in pass through entities; deferred compensation, retirement, and equity based compensation; estate, gift, and trust taxation; and tax exempt organizations. Prere... |
| AC551 | MANAGERIAL ACCOUNTING | Emphasizes the role of accounting information for decision making with an emphasis on planning and control. Topics include modern management techniques, activity-based costing, just-in-time production systems, product costing, cost behavior, operatio... |
| AC562 | GLOBAL ACCOUNTING AND BUSINESS ISSUES | Focuses on accounting issues relevant to international business operations including international accounting standards, foreign exchange and related hedging transactions, conversion of foreign currency financial statements and international tax issu... |
| AC563 | SEMINAR IN INTERNATIONAL TAXATION | Explores various aspects of taxation of taxpayers engaged in international transactions, e.g., U.S. taxation of multinational companies as well as foreign companies operating within the U.S. Topics include Subpart F income, the Foreign Tax Credit, fo... |
| AC564 | CONTEMPORARY TOPICS IN TAX | An overview of relevant tax topics for the future tax professional. Topics include an examination of historical and current tax policy issues, the effects of taxes on investment choices, and a review of accounting for income taxes on the financial st... |
| AC572 | ACCOUNTING AND TAX ISSUES FOR NONPROFIT ORGANIZATIONS | Addresses selected accounting and tax issues for nonprofits. Topics include fundamentals of fund accounting, financial statements, cash management, performance management, organization and donor tax issues, and other topics related to the financial a... |
| AC573 | TRANSFER PRICING IN THEORY AND PRACTICE | Outline the complexity of intercompany transactions and the tax implications of these transactions. Intercompany transactions are transactions between a parent and a subsidiary or between two subsidiaries within the same multinational corporation or... |
| AC575 | FRAUD EXAMINATION | Emphasis on corporate fraud and methodology used to discover and prevent its occurrence. Corporate fraud includes both fraudulent financial reporting and asset theft. The methodology used to investigate fraud includes analytical procedures and interv... |
| AC580 | INFORMATION SYSTEMS CONTROL AND ASSURANCE | Focuses on information technology general controls in accounting systems. Additional emphasis on the use of data analytics in fraud examination and internal and external audit services. Prerequisite: AC 341 (min grade C) or equivalent. |
| AC583 | ADVANCED MANAGERIAL ACCOUNTING AND CONTROL | Emphasis on the financial control of an enterprise. Topics include the role of the controller in performance evaluation, strategic planning and capital budgeting. Other topics include issues related to capacity concepts, transfer pricing for multinat... |
| AC584 | ACCOUNTING THEORY AND POLICY | Accounting theory and policy decisions with respect to contemporary business problems and issues. Prerequisite: AC 304 (min grade C) or equivalent. Offered: Typically in the Fall. |
| AC586 | TAX RESEARCH IN PRACTICE | Focuses on the tax research process, with emphasis on identifying issues and facts, assessing authority, developing analytical skills, exercising professional judgement, and communicating findings. Case studies will provide opportunities for students... |
| AC588 | ADVANCED FINANCIAL ACCOUNTING I | Coverage of select higher level financial accounting topics, including the consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Elective. Cross-listed with AC 488. Prere... |
| AC589 | ADVANCED FINANCIAL ACCOUNTING II | Coverage of select higher level financial accounting topics, including he consolidation process, government accounting, leases, and pensions. Select cost accounting methods and concepts will also be covered. Cross-listed with AC 489. Prerequisite: AC... |
| AC595 | INDEPENDENT STUDY | Research project supervised by a department member willing to act as advisor. The student selects an aspect of accounting, establishes goals, and develops a study plan that must be approved by the chair and filed with the dean’s office. Consult the c... |
| AC598 | CONTEMPORARY TOPICS IN ACCOUNTING | A special course which offers selected topics on an occasional basis. Topics and prerequisites will be announced when offered. Permission from the Managing Director or Associate Dean of Business Programs is required for this course to count towards t... |