Introduction to financial accounting. Emphasizes the importance of accounting information, how accounting information is produced, and how this information is used in making decisions about organizations.
Winter 2026 - Online Spring/Summer 2026 - Online
This course addresses accounting information in business. Topics include cost concepts and behavior, product and activity-based costing, cost-volume-profit relationships, variable costing, budgeting/performance analysis, standard costs/variance analysis, and relevant costs for decision-making. Knowledge of spreadsheets and college algebra is recommended as these tools will be used throughout the course. Prerequisite: ACC 212.
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program.
Spring/Summer 2026 - Online
Continuation of the theory and application of financial accounting. Topics include the recognition, measurement and presentation of liabilities, equity, deferred taxes, leases, and pensions as well as accounting changes and the cash flow statement. Prerequisites: Grade of C or better in ACC 310 and admission to Seidman College of Business, or by permit.
Winter 2026 - Hybrid
Consideration of the basic theory and practice applicable to the determination of the taxable income of individuals. The course will cover the individual income tax formula including the determination of income, the role of deductions and credits, and simple and complex property transactions. Prerequisites: ACC 212 and admission to Seidman College of Business, or by permit.
Winter 2026 - Online
The course examines the use of cost management techniques and tools to enable better managerial decision-making. The course topics include cost concepts and cost behavior, product and activity-based costing, absorption and variable costing, cost of capacity utilization, transfer pricing, relevant costs for decision-making and strategic analysis of income. Prerequisites: ACC 213 and admission to Seidman College of Business, or by permit.
A study of automated systems of processing data for accounting information. The accounting system is discussed from the perspective of developing and maintaining systems capable of producing information for internal decision-making and external reporting. Hands-on experience may include general ledger, ERP, flowcharting software, and other relevant computer technology. Prerequisites: MGT 268 and either ACC 240 with a B- or better, or both ACC 212 and ACC 213 with honors designations with a B- or better.
To be arranged with a full-time faculty member with the approval of the department chairperson. A maximum of three hours of credit may be applied to the degree requirements. Offered as demand warrants. Prerequisite: Admission to Seidman College of Business, or by permit.
Winter 2026 - Hybrid Spring/Summer 2026 - Online
Introduction to accounting and auditing concepts related to state and local governmental and not-for-profit entities. Course will focus on financial reporting and transaction analysis related to these entities. Course emphasizes accountability in governmental and not-for-profit accounting and financial reporting regulations that guide financial reporting and transaction analysis. Cross-listed with ACC 508. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit.
Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 514. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended.
Readings, lectures, and/or discussions in specific topics not normally covered by other courses in the program. Prerequisite: Admission to Seidman College of Business, or by permit.
Introduction to accounting and auditing concepts related to state and local governmental and not-for-profit entities. Course will focus on financial reporting and transaction analysis related to these entities. Course emphasizes accountability in governmental and not-for-profit accounting and financial reporting regulations that guide financial reporting and transaction analysis. Cross-listed with ACC 408.
Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 414.
This course focuses on research using codified U.S. and international accounting and auditing standards, as well as databases used by accounting professionals. Cases and exercises unite research techniques and technical accounting issues. Communication and critical thinking skills are developed through written assignments and oral presentations. Prerequisite: ACC 311 or equivalent.
This course covers stakeholder's ethical expectations of accountants, directors and officers, principles of corporate governance, philosophic and practical approaches to making ethical decisions, and an introduction to accountants' regulatory requirements and codes of conduct. Prerequisite: Admission to a Seidman College of Business graduate program.
This course surveys concepts of forensic accounting and analyzes practical application in the conduct of day-to-day financial investigations. Course topics include detecting and fighting fraud in financial statements, the corporation, and other entities. There is a detailed examination of investigative auditing techniques, computers, criminology, and the relevant legal environment. Prerequisite: ACC 310 or equivalent.
An intensive course in business law with emphasis on those subjects that relate to the accountant's legal environment, including accountant's legal liability, federal securities regulation, sales law, insurance suretyship, antitrust law, secured transactions, bankruptcy, property law, etc. Prerequisite: ACC 310 or equivalent.
The course focuses on financial performance analysis in the context of equity (share) valuation, with some attention given to credit analysis and the valuation of debt. Emphasis is placed on the persistence of earnings and the accounting choices made in financial statement preparation that affect earnings quality and comparisons. Prerequisites: ACC 311 or equivalent, and completion of M.B.A. background equivalents.
Examination of the tax characteristics of various business entities, including the C and S corporation, partnerships, and limited liability companies. Topics covered include the tax consequences of forming, operating, and liquidating such business entities. Tax research and planning issues are also discussed. Course may not be taken for credit if student has received credit for ACC 318 or equivalent. Not available to M.S.T. students without permission of director of graduate programs. Prerequisite: ACC 212 or equivalent.
Development of skills and knowledge related to integration of information technology in accounting and business with a focus on structured accounting data creation, storage, analytics, and reporting within and across organizations. Prerequisite: ACC 340 or equivalent.
This course covers the theory, concepts, and methodologies underlying business combinations and consolidations, interim reporting, accounting for partnerships, and governmental and not-for-profit accounting. Prerequisite: ACC 310 or equivalent.
Covers the federal taxation of partners and partnerships. Topics include formation and operation of a partnership including receipt of a partnership interest for services, liquidations and terminations, distributions and sales of a partnership interest, calculation of basis, and special basis adjustments. Decedent partner issues and LLCs are also covered.
Analysis and discussion of advanced topics, contemporary problems, and new or controversial topics. Specific topics will reflect interest of students and instructors. Prerequisite: Permission of instructor.
