Business – Accounting and Business Decisions (BA)

Intermediate-level financial accounting course with in-depth focus on asset, liability and owner's equity measurement, revenue determination, investments accounting, lease accounting, financial statement preparation, presentation and analysis. Emphasizes the statement of cash flows and interpreting footnote disclosures. Where appropriate, compares International Financial Reporting Standards and U.S. GAAP (Generally Accepted Accounting Principles).

Covers internal reporting systems for planning, control, and decision making. Deals with conceptually and computationally understanding the various accounting, economic and/or business models, frameworks and methods in order to be more knowledgeable and literate in these areas while building overall stronger decision-making skills.

Integrates tax compliance, tax planning, accounting, economics and finance. Examines current tax rules while developing the ability to think about taxes in a way that is not specific to the current federal system.

Equips students to understand, evaluate and participate in corporate governance. Surveys best practices in corporate governance including internal controls, enterprise risk management (ERM), fraud deterrence, and ethical organizational culture. Emphasizes the Committee of Sponsoring Organizations (COSO) framework. Provides the necessary background and understanding of key internal control and ERM concepts and tools for corporate accountants.

Intermediate-level financial accounting course with in-depth focus on asset, liability and owner's equity measurement, revenue determination, investments accounting, lease accounting, financial statement preparation, presentation and analysis. Emphasizes the statement of cash flows and interpreting footnote disclosures. Where appropriate, compares International Financial Reporting Standards and U.S. GAAP (Generally Accepted Accounting Principles).

Covers internal reporting systems for planning, control, and decision making. Deals with conceptually and computationally understanding the various accounting, economic and/or business models, frameworks and methods in order to be more knowledgeable and literate in these areas while building overall stronger decision-making skills.

Focuses on core knowledge and skills essential to financial statement analysis. Topics covered include strategic ratio analysis, cash flow analysis, forecasting, pro-forma financial statements and firm valuation.

Covers the higher-level managerial accounting topics and uses of accounting data to assist corporate accountants in their plans and decisions regarding complex resource allocation, organizational control, and performance evaluation issues.

Integrates tax compliance, tax planning, accounting, economics and finance. Examines current tax rules while developing the ability to think about taxes in a way that is not specific to the current federal system.