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.

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.

Advanced study of auditing theory, standards and practice, as well as the theory, standards and practice associated with other assurance services. This course includes the standard-setting process, statistical sampling, information system auditing, internal/operational audits, government compliance audits and international auditing standards.

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.

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.

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.

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.

This course focuses on the most important concepts, standards and procedures of accounting, financial and budgetary reporting applicable to (1) state and local governments, including counties, cities, townships, school districts, other special districts and public authorities; (2) not-for-profit organizations; (3) not-for-profit and governmental universities and hospitals; and (4) the federal government.

This course provides students with a greater understanding of the role of the chief financial officer and executive leadership in running the enterprise. Students learn to differentiate the leadership role of a manager and the CFO, who is a manager of managers. Topics include: leading strategic and systemic change; managing power, politics and organizational complexity; developing your team and organizational competencies. Also focuses on personal career planning and building leadership capabilities in order to potentially assume the executive role.

This course provides students with a greater understanding of the law as it relates to the activities of accountants. Topics include: a general overview of the Uniform Commercial Code and contracts, real and personal property and security, financial instruments and securities law, business and other organizations, agency and suretyship, bankruptcy, insurance, wills and decedents’ estates and trusts, accountant’s legal liability and practice before the Internal Revenue Service.