Course Catalog

Introduction to basic financial accounting principles for a business enterprise. Topics include the accounting cycle, analyzing business transactions, measuring income, evaluating financial reporting and analysis, recording of merchandising operations, accounting of inventories, cash, receivables, current liabilities, and the time value of money.

Provides an overview of accounting information and the skills necessary to appraise and manage a business. Covers several current accounting topics to provide an understanding of how managers use accounting information to plan operations, control activities, and make decisions. Topics covered include product costing, cost behavior analysis, and budgeting.

A comprehensive study of accounting principles and theory aimed at a deeper understanding of the meaning and significance of business entity financial statements as they relate to accounting for assets.

A comprehensive study of accounting principles and theory aimed at a deeper understanding of the meaning and significance of business entity financial statements as they relate to accounting for equities.

In-depth study of the tax requirements imposed upon the employed individual by the federal, state, and city governments. Filing requirements, rates, types of return options available to individuals, estimated taxes, withholding requirements, personal deductions and exemptions, capital gains considerations and other material of concern to the employed individual.

A study of accounting information systems for external reporting and management control. Attention is directed toward providing an understanding of the integration of computerization into business accounting systems and an understanding of internal controls.

An introduction to auditing and the public accounting profession. Emphasis on the study of generally accepted auditing standards and the theory of auditing and the methods and procedures used by the independent accountant to obtain the necessary evidence upon which to base an opinion regarding the fairness of presentation of the financial statements.

Under the guidance of a faculty member, students conduct an intensive investigation of a topic within the field of accounting. A written proposal is required for approval. Projects typically include library research, interviews with operating and/or staff managers, and other requirements appropriate to the topic. One of the products of this project is a report. 3 hours credit

This course examines the theory and practice involved in measuring, reporting and analyzing an organization’s financial information.

Financial accounting attempts to measure and report corporate performance. Users demand the performance measure in a variety of decisions they make. The objective of the course is to introduce the language of business and to train the students in the analysis of financial statements. The course will introduce the student to the development and interpretation of accounting records and the use of accounting information as a managerial tool for reporting and decision-making. Major topics covered in this course are double entry bookkeeping, the accounting cycle, individual assets and liabilities, interpretation of financial statements, managerial accounting concepts and ethical issues of financial reporting.

Management accounting, or cost accounting, is a business process that helps senior leaders evaluate a company’s financial and profit potential. Cost accounting applies financial accounting methods; however, cost accounting reports are usually intended for top management. Department heads and segment managers generally focus on management accounting and reporting. The examines how accounting information is used for management decisions. Topics covered include variable costing, job-order costing, activity-based.

This course equips doctoral students with the essential knowledge and skills to design, conduct, and critically evaluate research in advanced manufacturing. Topics include hypothesis generation and validation, experimental design, development of data collection instruments, and various validation techniques. Students will explore the theoretical foundations and practical applications of quantitative, qualitative, and mixed-method research approaches. Emphasis is placed on developing original research contributions at the doctoral level.