Introduction to Financial Accounting <> ACCOUNT 201-DL |
The content of the course is designed to provide students with a
firm understanding of the financial accounting process, and to
include identifying, recording and communicating accounting
information to external users. The course will discuss Generally
Accepted Accounting Principles (GAAP) and explain how their
framework fosters the relevance and reliability of financial
statements. Students can expect an introduction to the techniques
of accounting and the accounting profession with an emphasis on
organizing information for decision making and the information
needs of creditors and equity holders. Topics include financial
statements, transaction analysis, accrual accounting, cash
management, inventories, receivables, long-term and intangible
assets, liabilities, stockholders' equity, cash flow statements,
and financial statement analysis.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 201-DL Sections
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Introduction to Managerial Accounting <> ACCOUNT 202-DL |
A continuation of the introduction to accounting, with emphasis
on providing relevant and timely accounting information and
analysis to managers for use in planning, decision making, and
controlling strategic operational objectives. Topics include the
classifications of costs and different ways of reporting and
analyzing those costs; the operating budgeting process; capital
budgeting; and job-order, standard, process, and activity-based
costing systems. To enhance the overall understanding of the
textbook material, practical business references will be made
through the use of videos and selected article reading.
Prerequisite: ACCOUNT 201 Introduction to Financial Accounting
or similar knowledge is expected.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 202-DL Sections
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Income Tax I <> ACCOUNT 208-DL |
Introduction to the field of taxation, with attention to
individual income taxation. Gross income, capital gains,
deductions, and alternate tax methods. IRS forms used.
Prerequisite: ACCOUNT 202.
This course is conducted completely online. A technology fee
will be added to tuition.
View ACCOUNT 208-DL Sections
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Intermediate Accounting I <> ACCOUNT 210-DL |
Accounting theory and concepts; analysis of special problems
that arise in applying these underlying concepts to financial
accounting. Accounting information as a basis for decisions by
management, stockholders, creditors, and other users of financial
and accounting reports. Prerequisite: ACCOUNT 202.
This course is conducted completely online. A technology fee
will be added to tuition.
View ACCOUNT 210-DL Sections
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Intermediate Accounting II <> ACCOUNT 211-DL |
This course covers the accounting problems of a corporation's
valuation, cost allocation, stockholder equity, and long-term debt;
leases, pension plans, and income tax allocations; financial
statement construction, effect of errors, cash and other funds, and
issues relating to the analysis of financial statements; the
present-value concept. Prerequisite: ACCOUNT 210.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 211-DL Sections
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Income Tax II <> ACCOUNT 308-DL |
This course is a continuation in the field of taxation with
particular attention to the field of corporate and business
taxation at the Federal level. Corporate formation and capital
structure, corporate income tax, other corporate levies,
consolidated tax returns, partnerships, and S-corporations are
among the topics covered. Some IRS forms will be used, but the
emphasis will be upon a deeper understanding of federal tax law.
Prerequisite: ACCOUNT 208 (Income Tax I).
This course is conducted completely online. A technology fee
will be added to tuition.
View ACCOUNT 308-DL Sections
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Managerial Cost Accounting <> ACCOUNT 310-DL |
Managerial uses of cost data in planning, controlling, and
evaluating organizational activities and in making business
decisions. Topics include discussion of activity-based costing,
standard costs, inventory costing, and review of cost allocation
techniques. In addition, contemporary topics, including pricing
decisions, balanced scorecard, and capital budgeting techniques
will be discussed, along with ethical and behavioral issues
addressing both manufacturing and service sectors. Prerequisite:
ACCOUNT 202.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 310-DL Sections
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Auditing I <> ACCOUNT 350-DL |
Auditing Principles and Procedures provides the foundational
concepts of balance sheet audits, allowing students to exercise the
role of an external auditor, identifying audit risks, determining
appropriate audit techniques and evidencing, and executing audits
of primary financial areas present at most companies. Students will
be confronted with common ethical issues faced by auditors, issues
of auditor independence, fraud risks, and audits of key accounting
cycles such as cash, accounts receivable, inventories, accounts
payable, debt and capital. By the end of this course, students will
be proficient in recognizing audit risks at both, the client and
financial statement line level, writing engagement letters, and
communicating results to auditees. Students will join group
discussions, complete online homework assignments, research and
write papers on various topics, and complete online quizzes and
examinations. Students are highly encouraged to share articles and
their own experiences related to auditing and auditors as part of
their assignments.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 350-DL Sections
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Auditing II <> ACCOUNT 360-DL |
Auditing II builds on foundational audit concepts and applies
them to real-life situations including the understanding and
analysis of company financial statements. The course also
introduces a number of internal control frameworks and standards,
explores alternatives to the traditional financial statement audit,
compares and contrasts the roles of the external and internal
auditor, and considers whether auditors can be truly independent.
By the end of this course, students will be proficient in analyzing
financial statements, including understanding a company’s strengths
and weaknesses, as well as whether a company presents a good
investment opportunity. Students will also be able to design audit
procedures to prevent or detect fraud and will have an
understanding of the differences between IT controls and manual
controls. Students will join group discussions, complete online
homework assignments, research and write papers on various topics,
participate in group projects and complete online quizzes and
examinations. Students are highly encouraged to share articles and
their own experiences related to auditing and auditors as part of
their assignments.
This course is conducted completely online. A technology fee will
be added to tuition.
View ACCOUNT 360-DL Sections
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Topics: International Accounting <> ACCOUNT 390-DL |
This course covers accounting issues uniquely confronted by
companies involved in international business. The primary focus of
the course is to provide an overview of international accounting by
drawing on real business problems, economies, and finance in order
to understand what is contained in and how to develop and interpret
financial reports. The course includes fundamental financial
accounting concepts and methods across countries.
This course is conducted completely online. A technology fee will
be added to tuition.
There is no available section.
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Topics: Research and Communication <> ACCOUNT 390-DL |
CPAs are required to conduct research when performing tax,
accounting, and auditing services. The successful accountant will
not only be able to access and utilize online databases but also
concisely convey their findings to clients and third parties using
proper grammar and punctuation. This course introduces the type of
research the professional will encounter in their practice and
covers the available research databases and steps to conduct such
research. Also covered are communication techniques, grammar, and
punctuation.
This course is conducted completely online. A technology fee
will be added to tuition
View ACCOUNT 390-DL Sections
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