Financial Reporting & Analysis ACC 644 S 06/29/26 - 08/15/26 3 Credits Tomorrow’s MBA graduates must be skilled in using financial statements to make business decisions. These skills often require application of ratio analyses, benchmarking, forecasting, valuation, and other aspects of financial statement analysis for decision making. This course investigates financial reporting from a user perspective in interpreting and analyzing financial reports for investment and other decision making. The course begins with an introduction of accounting fundamentals and the business environment. Next, it introduces the analysis of financial statements which is aided by an understanding of how those statements are prepared. Third, it describes the accounting for assets, liabilities, and equity; this includes accounting for cash flows. Throughout the course, mini- case assignments are assigned to reinforce current topics. Prerequisite(s): FIN 599
Financial Reporting & Analysis ACC 644 TBA 01/20/26 - 03/12/26 3 Credits Tomorrow’s MBA graduates must be skilled in using financial statements to make business decisions. These skills often require application of ratio analyses, benchmarking, forecasting, valuation, and other aspects of financial statement analysis for decision making. This course investigates financial reporting from a user perspective in interpreting and analyzing financial reports for investment and other decision making. The course begins with an introduction of accounting fundamentals and the business environment. Next, it introduces the analysis of financial statements which is aided by an understanding of how those statements are prepared. Third, it describes the accounting for assets, liabilities, and equity; this includes accounting for cash flows. Throughout the course, mini- case assignments are assigned to reinforce current topics. Prerequisite(s): FIN 599
Managerial Accounting ACC 645 TBA 03/16/26 - 05/07/26 3 Credits Managers must equip themselves with the tools and insights to act strategically about business opportunities. This course provides students with an understanding of how managers can use information- both financial and non-financial to implement strategic plans and improve the process of providing service to their customers. The course provides students with a comprehensive, graduate level exploration of managerial accounting. Prerequisite(s): FIN 599
Managerial Accounting ACC 645 TBA 06/08/26 - 07/30/26 3 Credits Managers must equip themselves with the tools and insights to act strategically about business opportunities. This course provides students with an understanding of how managers can use information- both financial and non-financial to implement strategic plans and improve the process of providing service to their customers. The course provides students with a comprehensive, graduate level exploration of managerial accounting. Prerequisite(s): FIN 599
Basic Taxation ACC 650 S 08/24/26 - 10/18/26 3 Credits This course is a study of federal tax law as it pertains to individuals. It emphasizes fundamental principles and concepts of federal income tax, determination of gross income, and allowable deductions from income, recognition of gains and losses, tax accounting, and basic rules and standards of tax practice. Students gain an understanding of the history and tax policy considerations behind various Internal Revenue Code provisions. Preparation of Form 1040 will be studied in detail. Prerequisite: ACC 644 Financial Reporting and Analysis or one of the following should apply: 1. The student should have an undergraduate degree in accounting 2. The student should have previously completed a basic tax course (either ACC 301 or a similar tax course at another college/university) 3. Presently employed in an accounting role.
Basic Taxation ACC 650 TBA 01/20/26 - 03/12/26 3 Credits This course is a study of federal tax law as it pertains to individuals. It emphasizes fundamental principles and concepts of federal income tax, determination of gross income, and allowable deductions from income, recognition of gains and losses, tax accounting, and basic rules and standards of tax practice. Students gain an understanding of the history and tax policy considerations behind various Internal Revenue Code provisions. Preparation of Form 1040 will be studied in detail. Prerequisite: ACC 644 Financial Reporting and Analysis or one of the following should apply: 1. The student should have an undergraduate degree in accounting 2. The student should have previously completed a basic tax course (either ACC 301 or a similar tax course at another college/university) 3. Presently employed in an accounting role.
Taxation of Corporations ACC 660 S 03/16/26 - 05/07/26 3 Credits This course is a study of tax issues surrounding the corporate entity. It emphasizes tax problems of the corporation and shareholder. It covers aspects of incorporation, financing the entity, distributions, earnings and profits, redemptions and liquidations, reorganizations, and the taxation of the corporation income. Preparation of Form 1120 will be addressed. Prerequisite(s): ACC 650
Taxation of Corporations ACC 660 TBA 10/19/26 - 12/13/26 3 Credits This course is a study of tax issues surrounding the corporate entity. It emphasizes tax problems of the corporation and shareholder. It covers aspects of incorporation, financing the entity, distributions, earnings and profits, redemptions and liquidations, reorganizations, and the taxation of the corporation income. Preparation of Form 1120 will be addressed. Prerequisite(s): ACC 650
Tax Research and Communication ACC 670 S 03/16/26 - 05/07/26 3 Credits This course is a study of methods of intensive tax law research. Students gain an awareness of issues in federal tax practice and procedure including ethical concerns for tax professionals. Special emphasis is placed on developing sound research and writing skills and communication of their findings to their supervisors and the client. Prerequisite(s): ACC 650, ACC 660
Taxation Partnerships/s Corp I ACC 675 TBA 08/24/26 - 10/18/26 3 Credits This course is a study of methods of intensive tax law research. Students gain an awareness of issues in federal tax practice and procedure including ethical concerns for tax professionals. Special emphasis is placed on developing sound research and writing skills and communication of their findings to their supervisors and the client. Prerequisite(s): ACC 650, ACC 660
