Accounting Fundamentals Postbaccalaureate Certificate

Emphasis on the information that the language of business provides for decisionmakers. This is accomplished by using a transactions-analysis approach. Individual and team-based problems and cases are used to stress accounting fundamentals as well as the global and ethical issues of accounting decisions.

Covers the role of managerial accounting in corporate management. Emphasis is on the introduction of product and service costing, profit planning, cost analysis, and the cost allocation process. Current financial accounting and control matters are reviewed and evaluated. Individual and team-based problems and cases are used to explore global ethical issues.

Further discusses accounting concepts, principles and practices, placing more emphasis on the theoretical aspects involved. While intended for the Accounting major, this is also a most useful course for other majors in the College of Business.
Prerequisite: Take AC-221

Covers specialized topics in accounting including but not limited to pension accounting, debt and equity financing issues, stockholders' equity, earnings per share, international accounting, and indepth analysis of the statement of cash flows. Emphasis is on the most recent pronouncements of the FASB and the IASB.
Prerequisite: Take AC 331

Studies audit practices used by independent public accountants in examining accounting records and statements. Emphasis is on "generally accepted auditing standards" of evaluation of internal control as well as ethical issues.
Prerequisite: AC-332

Introduces individual income taxation. Topics include formulation of tax statutes, research methodology, tax planning, analysis of taxable income, and ethical considerations.
Prerequisite: AC 332

This course introduces microeconomic concepts such as supply and demand analysis, theories of the firm and individual behavior, competition and monopoly, welfare analysis, and labor market. Students will also be introduced to the use of microeconomic applications to address problems such as the role of government, environmental policies, insurance markets, and income distribution.