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ACCT 210 - Financial Accounting
Credits: 3
This course develops a foundational understanding of the impact of business events on financial statements by providing working knowledge of basic accounting theory and concepts. Topics include the role of accounting in decision making; the recording procedures that accountants use to organize information for financial statement preparation; and analytical tools and accounting principles to aid in reading and interpreting financial statements.
Prerequisite: ISYS-100 and MATH-116 or higher (excludes MATH-141)
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ACCT 211 - Managerial Accounting
Credits: 3
This course provides an exploration of accounting concepts used by managers and leaders within organizations. Emphasis is placed on the impact of financial information in planning, decision making, and control. This course will address cost classifications, product and service costing methods and systems, profit planning, measuring performance, and the impact on all stakeholders.
Prerequisite: ACCT-210
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ACCT 309 - Advanced Managerial Accounting
Credits: 3
This course enhances students’ understanding of accounting concepts used by managers in decision-making. Students obtain, use and critically evaluate financial and non-financial information to make effective business decisions considering strategic, technological, and environmental factors.
Prerequisite: ENGL-104 OR ENGL-204H, ACCT-211, ECON-203 (or ECON-201 or ECON-202), MGMT-321
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ACCT 310 - Forensic Accounting and Ethics 1
Credits: 3
The course introduces the field of accounting ethics, forensic accounting, and fraud detection and examination. Course content includes an introduction to fraudulent financial reporting, Foreign Corrupt Practices Act, economic damages, business valuation, money laundering, terrorism, and cybersecurity.
Prerequisite: ACCT-211; BUS-280; ENGL-104 OR ENGL-204H
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ACCT 313 - Introduction to Tax
Credits: 3
The course introduces the basic principles and concepts of income taxes, on both an individual and business level. Students will become acquainted with research skills needed to locate appropriate tax law sources and apply principles and concepts to tax return preparation.
Prerequisite: ACCT-211
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ACCT 315 - Financial Data Analytics
Credits: 3
This course builds the foundation in critical thinking, financial data analytics, digital acumen, and ethical mindset necessary for success as an accounting professional in today’s ever-changing business environment. Throughout the course, students use the IMPACT cycle of data analytics to identify business questions that can be addressed with data, collect and then transform data into information using various software applications, communicate insights to stakeholders, and make decisions based on the business intelligence that results from this process.
Prerequisite: ACCT-211
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ACCT 318 - Financial Reporting I
Credits: 3
The course provides an in-depth study of financial accounting topics, including the application of time value concepts; valuation of inventories; acquisition and disposition of plant, property, and equipment; intangible assets; and revenue recognition. The transition from U.S. GAAP to IFRS is also discussed.
Prerequisite: ACCT-211
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ACCT 319 - Financial Reporting II
Credits: 3
This course provides an in-depth study of accounting topics, including stockholders’ equity issues, earnings per share valuation, investments, current and long-term liabilities, accounting for income taxes, pensions, leases, post-retirement benefits, and statement of cash flows. The transition from U.S. GAAP to IFRS is also discussed.
Prerequisite: ACCT-318
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ACCT 370 - Accounting in the Saint Louis Region
Credits: 3
This unique field-based course explores accounting in many professional settings. Students visit a number of companies and hear speakers from a variety of organizations including manufacturing facilities, not- for-profit organizations and a Fortune 500 company.
Note: Course requirements include the preparation of a portfolio and paper.
Prerequisite: ACCT-210
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ACCT 412 - Business Taxes
Credits: 3
This course will cover the framework of the federal income tax system and how taxes impact the decision-making process. The class will focus on the fundamental concepts of common tax regulations and provide a broad overview of the taxation of corporations, individuals and the flow-through entities. Other topics include the current tax environment, taxation of sole proprietorships, and fringe benefits and investment assets.
Prerequisite: ACCT-211
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ACCT 415 - Accounting Information Systems
Credits: 3
This course introduces students to Accounting Information Systems concepts and applications. Topics covered include system development life cycle, AIS design and development, accounting database design, business process analysis, accounting applications, IT security and controls, and accounting requirements for the development of intelligent systems.
Prerequisite: ACCT-211
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ACCT 417 - Financial Reporting 3
Credits: 3
This course covers advanced-level accounting subjects including business combinations, partnerships and accounting for multi-national entities, and segment and interim reporting.
Prerequisite: ACCT-319
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ACCT 423 - Auditing
Credits: 3
This course covers the theory and application of required standards and appropriate procedures used by the independent accountant to give various degrees of assurance to an organization’s financial information and operations, with a focus on external auditing. The auditor’s responsibilities, work paper preparation, and ethical standards are included in this course.
Prerequisite: ACCT-318
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ACCT 424 - Internal Audit
Credits: 3
This course provides an overview of the role and functions of the internal auditor, including compliance and operational auditing; standards, procedures and codes of conduct; organization and administration; internal control issues and risk assessment; and relationships with management and the external auditors.
Prerequisite: ACCT-423
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ACCT 426 - Emerging Technologies in Accounting and Finance
Credits: 3
The Financial Services and Accounting industries are in the process of being turned upside down by emerging technologies known as “FinTech”. This course is an opportunity to not only learn about these technologies but also to understand what is driving these changes and to consider what the future might hold for careers in these industries. Among other technologies, students will learn about Blockchain, Cryptoassets, and Artificial Intelligence. Students will also connect with professionals to understand how they are navigating the FinTech landscape and which skills students will need to gain to succeed in this new reality. This is not a “calculation” course - instead, time will be spent reading, watching, researching, and - most importantly - communicating findings.
Cross-listed: FIN-426
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ACCT 435 - Quickbooks for the Accounting Professional
Credits: 3
Students learn basic and advanced features of QuickBooks small business accounting software. Topics include how accounting professionals work efficiently with multiple QuickBooks clients, customizing QuickBooks to meet client requirements, reviewing and adjusting client balances, managing client’s fixed assets, using the audit trail to track client errors, implementing security and controls, and using remote access.
Prerequisite: ACCT-211
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ACCT 455 - Advanced IT Audit
Credits: 3
The purpose of this course is to help prepare students for a successful career in public practice, industry or government by understanding how to audit, use and participate in the design of accounting information systems. The course will also help students learn how to assess and consider the impact of IT governance, risk and compliance on accounting functions, focusing on how IT affects business processes and controls.
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ACCT 478 - International Accounting
Credits: 1
This course explores topics in the area of international accounting.
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ACCT 485 - Adv Accounting Information Systems
Credits: 3
Advanced Accounting Information Systems builds on the introductory Accounting Information Systems course, focusing on emerging trends and technologies in accounting information systems and current developments in the field.
Prerequisite: ACCT-415 and SENIOR STATUS
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ACCT 491 - Accounting Theory (Capstone)
Credits: 3
The capstone course integrates previous course material from financial and managerial accounting, auditing, taxation, international financial reporting standards and related accounting courses. The case-oriented class involves a wide variety of issues facing accountants today.
Note: The Accounting Capstone course can be taken a maximum of two times. If a student does not earn a C- or above after the second attempt, they will be required to change their major.
Prerequisite: ACCT-309, ACCT-310, ACCT-318, ACCT-319, ACCT-423, FIN-312, Senior Status
(ACCT-423 may be taken concurrently)
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ACCT 496 - Independent Study
Credits: 1-4
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ACCT 497 - Special Topics
Credits: 3
These courses are offered periodically based on the interests of our students and faculty. More information can be requested from the department.
Prerequisite: ACCT-211
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ACCT 499 - Accounting Internship
Credits: 1-4
Note: A maximum of 3 credit hours of internship credit can count towards the major or minor requirements/electives. Students may take additional hours (up to 18 total) of internship credit, however, remaining credits will be applied to general electives.
Related Courses: BUS-499, FIN-499, HRMG-499, ISYS-499, MKT-499, and MGMT-499
Prerequisite: Permission of supervising faculty
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ACCT 509 - Financial Accounting
Credits: 3
The fundamentals of accounting and the methods of reporting are covered in this course. Measurement of periodic net income and financial position and the reporting of the results to stockholders and creditors are key objectives. This course serves as an introduction to accounting for those students with no background or work experience in accounting.
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ACCT 555 - Ethics and Professional Responsibilities for Accounting
Credits: 3
Students will examine professional codes, ethical modes, and other resources in the exploration of challenging ethical dilemmas and professional conflicts facing accountants.
Prerequisite: ACCT-318 or ACCT-319, ACCT-423, and ACCT-313 or ACCT-614
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ACCT 610 - Accounting for Managers
Credits: 3
The basic foundations of managerial accounting to aid in planning, implementing, controlling and evaluating an organizations goals and objectives are covered in this course.
NOTE: Computer spreadsheet proficiency required
Prerequisite: ACCT-509
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ACCT 614 - Tax Planning and Decision Making
Credits: 3
This course will focus on the fundamental concepts of common tax regulations and provide a broad overview of corporate and partnership taxation and individual tax planning issues. Specific topics include: the framework of the tax system; fundamentals of tax planning; the taxation of sole proprietorships, flow-through entities and corporations; and the tax treatment of fringe benefits and investment assets.
Prerequisite: ACCT-610
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ACCT 615 - Accounting for Governmental and Nonprofit Entities
Credits: 3
This course covers accounting, auditing, financial analysis, budgeting, and performance measurement for federal, state, and local governments and not-for-profit organizations.
Prerequisite: ACCT-610
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ACCT 616 - Financial Reporting III
Credits: 3
This course covers advanced-level accounting subjects, including business combinations, partnerships and accounting for multi-national entities, and segment and interim reporting.
Note: Students with ACCT-417 credit are not eligible to take this course and must find a substitute class.
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ACCT 618 - Strategic Accounting Issues
Credits: 3
This course deals with the role that the accounting function plays in achieving the strategic goals of an organization. It also explores the issues of corporate governance, including the impact of the Sarbanes-Oxley Act and the interactions among management, auditors and the audit committee.
Prerequisite: ACCT-610
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ACCT 620 - Financial Statement Analysis
Credits: 3
This course will provide the skills necessary to interpret and analyze financial statement information by discussing the four key financial statements and analyzing the financial information to evaluate profitability, liquidity and risk. Topics also covered include traditional ratio analysis and interpretation, accounting rules and quality of earnings, warning signs of financial distress, and SEC reporting requirements.
Cross-listed: FIN-620
Prerequisite: ACCT-610
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ACCT 625 - IT Audit
Credits: 3
This course will present the tools, guidelines and techniques used in IT auditing, including the internal control framework, internal and IT controls, technical environment, documentation techniques, assessment of management and application controls, risk assessment and management, and evidence collection and evaluation.
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ACCT 650 - Accounting Research and Communication
Credits: 3
This course will use various sources of authoritative guidance to resolve complex, professionally oriented problems that include auditing, financial reporting, and taxation. Students will analyze numerous unstructured cases and present their conclusions with written reports and oral presentations.
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ACCT 660 - Data Analytics I
Credits: 3
This course serves as an introduction to data analytics. Data analytics is generally defined as the use of data, quantitative analysis, and modeling to drive business decisions. An overview of different analytics techniques (descriptive, predictive and prescriptive) with a focus on descriptive analytics technique to illustrate business decision-making situations is discussed.
Cross-listed: BDAT-600, ISYS-660
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ACCT 661 - Advanced Data Analytics
Credits: 3
The course covers data analytics through an accounting lens. Topics include creating databases, cleaning and transforming data, developing queries, and delivering useable information to clients.
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ACCT 670 - Advanced Auditing
Credits: 3
This course provides a review of auditing procedures, auditing standards generally accepted in the United States (GAAS) and other standards related to attestation engagements. This course must be taken during the last twelve credit hours of the program.
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ACCT 671 - Advanced Accounting, Not-for-Profit and Data Analytics
Credits: 3
This course provides a review of accounting principles generally accepted in the United States (GAAP) that affect business enterprises, not-for-profit organizations, and government entities. Students will review data analytics visualization and techniques to establish evidence for accounting choices.
Note: This course should be taken no more than one year prior to anticipated graduation.
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ACCT 672 - Advanced Business Environment & Concepts
Credits: 3
This course provides a review of business structure; economic concepts essential to understanding an entity’s operation, business and industry; financial management; information technology; and planning and measurement. This course must be taken during the last twelve credit hours of the program.
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ACCT 673 - Advanced Tax Foundations
Credits: 3
This course provides a review of the taxation of individuals and a variety of for-profit and not-for-profit entities. Tax professionals’ legal duties, ethical responsibilities, and the use of technology in business practice will also be reviewed.
Note: This course should be taken no more than one year prior to anticipated graduation.
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ACCT 674 - Advanced Financial Accounting and Reporting
Credits: 3
This course provides a review of accounting principles generally accepted in the United States (GAAP) that affect business enterprises, not-for-profit organizations and government entities. This course must be taken during the last twelve credit hours of the program.
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ACCT 675 - Advanced Audit and Accounting Information Systems
Credits: 3
This course provides a review of auditing procedures, auditing standards generally accepted in the United States (GAAS), and the use and limitations of various accounting systems.
Note: This course should be taken no more than one year prior to anticipated graduation.
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ACCT 676 - Advanced Accounting Regulation
Credits: 3
This course provides a review of taxation, ethics, professional and legal responsibilities, and business law. Topics address CPAs’ professional and legal responsibilities, and legal implications of business transactions, particularly as they relate to accounting and auditing. This course must be taken during the last twelve credit hours of the program.
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ACCT 678 - Advanced Business Analysis and Reporting
Credits: 3
This course provides a review of complex accounting transactions, including mergers and acquisitions, level 3 investments, adjustments to changes in accounting standards, and the necessary public disclosure related to most accounting rules.
Note: This course should be taken no more than one year prior to anticipated graduation.
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ACCT 679 - Advanced Information Systems and Controls
Credits: 3
This course provides a review of the review, implementation, and audit of accounting information systems and controls.
Note: This course should be taken no more than one year prior to anticipated graduation.
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ACCT 696 - Independent Study
Credits: 1-4
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ACCT 697 - Special Studies
Credits: 3
These courses are offered periodically based on the interests of our students and faculty. More information can be requested from the department.
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