ACCT 346 - Interview Techniques and Legal Elements in Fraud Investigations (4 Credit Hours)

This course provides an overview of techniques and strategies used in interviewing and interrogation of witnesses and suspects. In addition, it explores the legal issues associated with fraud investigations and the criminal and civil legal systems under which perpetrators are judged. Note, this course has proctored exam(s).

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341

ACCT 347 - Forensic Communication (4 Credit Hours)

Forensic accounting and fraud examination require the engagement of many skills. The focus of this course is to acquire experience in one of the most important skills—communication. You will learn and review some of the other skills such as interviewing and investigation. You will then practice methods of communication employed in various situations that you could encounter in your career, including written and verbal communication.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 341, ACCT 344, ACCT 346

ACCT 360 - Government & Not for Profit Accounting (4 Credit Hours)

This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. The emphasis is on reporting concepts and budgeting principles for governmental and nonprofit economic entities.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 310

ACCT 390 - Federal Income Tax I (4 Credit Hours)

An introduction to the federal income tax structure with emphasis on the individual taxpayer, including employee, sole proprietor and investor. This course also provides exposure to basic concepts that apply equally, or with slight modification, to taxpayers other than individuals. Major topics include filing status, exemptions, excludable and includable income, business and non-business deductions, disallowances, technical tax research, and computer problem applications.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 225

ACCT 401 - Accounting Ethics & Prof Rspnsblties (4 Credit Hours)

This course explores ethics and professional responsibility in the accounting profession. Students will discuss the evolutionary role of ethics as it pertains to the accounting profession. The course will also have students investigate and analyze case studies regarding ethical situations and issues confronted by the accounting profession. The course will also provide an introduction to professional responsibilities required of those in the CPA profession as prescribed by the state boards of accountancy. Note, this course has proctored exam(s).

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 320

ACCT 410 - Accounting Internship (1 Credit Hours)

This course provides qualified students with an opportunity to receive academic credit for supervised professional training and experience in an actual work environment. This Internship is an ongoing seminar between the student, the faculty member and the employment supervisor. It involves an Internship Application and Learning Agreement, periodic meetings with the faculty representative, professional experience at a level equivalent to other senior-level courses and submission of material as established in the Internship Application and Learning Agreement. Participation cannot be guaranteed for all applicants.

Course Prerequisites - See Academic Advisor

ACCT 411 - Tax Practicum (1 Credit Hours)

This course provides students with a real world work experience opportunity that allows students to interact with taxpayers in completing and filing their income tax returns through the VITA (voluntary income tax assistance) program administered by the Internal Revenue Service (IRS). This supervised work experience in tax return preparation mirrors the tax practice in small accounting firms. In addition, it provides an opportunity for students to demonstrate a commitment to providing community service. Students undertake an intensive course delivered in a series of modules preparing participants to complete tax forms for individuals. Students must successfully pass the IRS VITA volunteer tax preparer exam. Students then are responsible for maintaining the professional requirements of the established tax practice. Tax returns are computerized and electronically filed. Professional skills are emphasized.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, See Academic Advisor

ACCT 420 - Federal Income Tax II (4 Credit Hours)

Analysis of the income tax consequences of the formation, operation and liquidation of C-corporations, S-corporations, partnerships, estates and trusts including the treatment of distributions by these entities and tax planning considerations. Also examined is the tax effect of property transfers by gift or death. Technical tax research and tax memo documentation also required.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 390

ACCT 425 - Accounting Information Systems (4 Credit Hours)

This course creates a framework for accounting information systems by combining knowledge about business as it relates to information systems, information technology, and accounting. Students will examine the REA enterprise ontology as it relates to databases which can be used to store and retrieve information for decision-making within an organization. Students learn that in the competitive organizations of today, and tomorrow, accountants cannot simply prepare and report information; they must take a more active role in understanding and creating systems and processes that impact the organization's bottom line.

Course Prerequisites - PF 121 or PF 321, COMM 150 or SPCH 100, ENG 120, ACCT 310

ACCT 445 - Accounting Data Analytics (4 Credit Hours)

Data analytics is changing the face of business and will play an increasing role in decision-making and financial statement audits. In this course, students will learn the process used in data analytics. Students will also gain hands-on practice in using data analytics to provide information for decision-making. The course provides an overview of different tools used in Data Analytics.

Course Prerequisites - PF 121 or PF 321, ENG 120, COMM 150 or SPCH 100, ACCT 202 or ACCT 215, ACCT 470