ACCT 423 - Advanced Topics in Auditing and Assurance (4 Credit Hours)

This course covers critical topics such as ethics, professional responsibilities, and principles of auditing. Through rigorous examination of risk assessment, internal control structures, and planning responses to identified risks, students will gain expertise for performing effective audits. This course aims to build on students’ existing knowledge of audit procedures and focuses on the more complex issues of client acceptance, understanding client business, audit risk assessment, materiality, fraud considerations, internal control objectives and deficiencies, auditing business processes and related accounts. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

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 433 - Contemporary Issues and Data Analytics in Auditing (4 Credit Hours)

This course emphasizes contemporary issues in auditing. Students will learn strategies for integrating data analytics to enhance audit effectiveness and efficiency. Students will explore advanced topics such as the use of technology in auditing, the evaluation of audit evidence, and the complexities of forming audit reports in various engagement scenarios. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 443 - Advanced Individual Income Taxation (4 Credit Hours)

This course focuses on advanced concepts in individual income taxation. It explores in-depth tax implications and strategies for individual income, deductions, and credits, integrating the most current tax laws and regulations. Students will engage with complex tax scenarios, including those involving investments, real estate, and retirement planning. This course aims to equip students with the practical skills necessary to navigate and apply tax regulations effectively. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

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

ACCT 453 - Advanced Business Entity Taxation (4 Credit Hours)

This course delves into the taxation of business entities and the complex tax issues associated with corporations, partnerships, and S-corporations. Students will learn the tax consequences, compliance, and planning strategies applicable to these entities along with issues related to the formation, operation, and dissolution of business entities. Through case studies and simulations, students will learn to apply tax principles to real-world business scenarios. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 463 - Advanced Management Accounting and Business Decision Making (4 Credit Hours)

This course focuses on advanced aspects of business analysis and reporting. It covers techniques and theories related to working capital management, capital budgeting and capital structures. Through the exploration of case studies and practical applications, students will learn to implement and analyze advanced managerial accounting topics including cost measurement, variance analysis, and various costing systems. The course aims to build a strong analytical foundation that supports effective business decision-making in managerial accounting. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 470 - Auditing (4 Credit Hours)

A study of the planning, evidence gathering, internal control review, sampling, and application of procedures used to audit assets, liabilities, equity and related income statement accounts of a profit-oriented enterprise. Includes an evaluation of the audit profession including professional standards, ethics and liability of CPAs. Also includes a student-prepared audit case for hands-on application of audit procedures. The reporting requirements for compilation and review services and a thorough study of the types of audit opinions will also be studied. In addition, an audit research paper is required.

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

ACCT 473 - Financial Performance, Risk Management and Data Analytics (2 Credit Hours)

This course focuses on advanced topics in financial performance, risk management, and data analytics within the realm of business analysis and reporting. Students will engage with sophisticated data analysis tools to interpret and evaluate business performance, integrating these analyses into strategic decision-making processes. The course explores various performance metrics, their applications in different contexts, and how they drive business strategies and outcomes. Emphasizing practical skills and critical thinking, this course prepares students for the dynamic challenges of accounting and performance evaluation in contemporary business. Courses offered only in partnership with Miles Education. Not eligible to be used as a part of any degree or certificate program.

ACCT 495 - Accounting Research & Analysis (4 Credit Hours)

This course is designed to build upon previous research assignments in all upper level accounting courses and provide a capstone experience for accounting majors by challenging them to identify accounting issues, locate and research appropriate accounting concepts, standards, statements, pronouncements or tax authorities, and then provide a thorough analysis for determination of an appropriate conclusion for the decision-making process. Communication of such research and analysis will require students to prepare organized/structured written papers utilizing appropriate APA format and then present such findings to various audiences. Areas of research will include but will not be limited to SFACs, FASs, SASs, the Internal Revenue Code, and Treasury regulations.

Course Prerequisites - PF 121 or PF 321, ENG 120, COMM 150 or SPCH 100, ACCT 310, ACCT 320, ACCT 330, ACCT 390, ACCT 420, ACCT 425, ACCT 470