Accounting concepts and principles applied in the preparation of financial statements, asset valuation, and the accounting for debt and equity issues of business corporations.

Structuring data to aid management decisions. Internal control, budgeting, break-even analysis, standard costing, variable costing, ratio analysis, inventory control, capital budgeting and transfer pricing.

Discussion of the development of accounting standards and the conceptual framework underlying financial accounting. An in-depth review of the income statement and the balance sheet. Recognition, measurement and reporting of cash, receivables, inventories, property, plant and equipment, intangible assets, liabilities and investments.

SNC/UNC grade assessment.

For students completing a full-time Accounting internship, during the fall or spring semester. Allows students to remain in full-time status for deferment purposes, while completing the internship; however, there is no financial aid provided for this class. SNC/UNC grade assessment.

A comprehensive examination of the major forms of communication used in the accounting profession. Instruction in business writing and speaking.

History of federal income taxation. Taxation of personal income, including self-employment income. Determination of gross income, adjusted gross income, and taxable income. Detailed coverage of income and deductions. Other topics include individual tax credits, alternative minimum tax, tax planning and property transactions.

Recognition, measurement and reporting of stockholders' equity, retained earnings and dilutive securities. An examination of financial reporting issues; earnings per share, income taxes, pensions, leases, accounting changes and errors. A further elaboration of financial statement preparation: statement of cash flows, interim reporting, segment reporting and reporting for inflation. Also, accounting for partnerships.

Industrial cost accounting systems, job order and process costing, standard costs, and variance analysis. Procedures for measuring managerial performance and enforcing budgets. Problems conveying the importance of accounting information in planning and controlling a business.

An overview of accounting issues faced by multinational corporations or firms involved in international business. Issues include the diversity of worldwide accounting principles and the prospects for uniform international accounting standards, foreign currency transactions and translation, inflation, various technical accounting methods and the implications of their application, financial disclosures, analysis of financial statements, auditing, investment analysis, risk management, management information systems, performance evaluation, methods of financing, transfer pricing and taxation.

U.S. Taxation of international transactions and foreign taxpayers. A study of the U.S. and foreign taxation of international commercial transactions involving U.S. and foreign taxpayers, including the taxation of income of U.S. taxpayers operating abroad through branches and subsidiaries; the U.S. foreign tax credit provisions; cross-border asset transfers and related intercompany pricing issues; the U.S. taxation of non-resident individuals, partnerships, associations and foreign corporations; and bilateral and multilateral income tax treaties.

Students will identify and understand decisions made by persons with economic, stewardship, regulatory, or other interests in an organization, and learn how to process data and report accounting information to help those persons make their decisions. The course also involves analysis and design of internal control designed to provide assurance that an organization is fulfilling its data collection and information reporting needs, and an introduction to several technology tools used in industry.

An overview of how accountants can use analytics to identify and solve business problems in organizations. Students demonstrate competency with tools used in industry to prepare and analyze accounting data as well as communicate their results.

Provides experience in reading, interpreting, and analyzing financial statements. Specific attention is given to the evaluation methods necessary to assess a firm's short-term liquidity, long-term solvency funds flows, capital structure, return on investment, operating performance, and asset utilization. Effects of alternative accounting methods and footnote disclosures.

The objective is to assist in the development of essential tax research skills and their application in the prevailing federal tax environment. The student learns how to find tax authority, evaluate the efficacy of that authority and apply the results of the research to a specific situation.

Focuses on major issues in auditing and the recent pronouncements of authoritative bodies. Specific attention is given to the profession code of conduct, legal liability, study and evaluation of the internal control structure, EDP systems, statistical sampling and reporting responsibilities for attest and non attest engagements.

Topics vary.

Applied experience completing tax returns for members of the community.

S/U grade assessment.

S/U grade assessment.

S/U grade assessment.

An overview of accounting issues faced by multinational corporations or firms involved in international business. Issues include the diversity of worldwide accounting principles and the prospects for uniform international accounting standards, foreign currency transactions and translation, inflation, various technical accounting methods and the implications of their application, financial disclosures, analysis of financial statements, auditing, investment analysis, risk management, management information systems, performance evaluation, methods of financing, transfer pricing and taxation.

U.S. Taxation of international transactions and foreign taxpayers. A study of the U.S. and foreign taxation of international commercial transactions involving U.S. and foreign taxpayers, including the taxation of income of U.S. taxpayers operating abroad through branches and subsidiaries; the U.S. foreign tax credit provisions; cross-border asset transfers and related intercompany pricing issues; the U.S. taxation of non-resident individuals, partnerships, associations and foreign corporations; and bilateral and multilateral income tax treaties.

Students will identify and understand decisions made by persons with economic, stewardship, regulatory, or other interests in an organization, and learn how to process data and report accounting information to help those persons make their decisions. The course also involves analysis and design of internal control designed to provide assurance that an organization is fulfilling its data collection and information reporting needs, and an introduction to several technology tools used in industry.

An overview of how accountants can use analytics to identify and solve business problems in organizations. Students demonstrate competency with tools used in industry to prepare and analyze accounting data as well as communicate their results.

Provides experience in reading, interpreting, and analyzing financial statements. Specific attention is given to the evaluation methods necessary to assess a firm's short-term liquidity, long-term solvency funds flows, capital structure, return on investment, operating performance, and asset utilization. Effects of alternative accounting methods and footnote disclosures.

The objective is to assist in the development of essential tax research skills and their application in the prevailing federal tax environment. The student learns how to find tax authority, evaluate the efficacy of that authority and apply the results of the research to a specific situation.

Topics vary.

A comprehensive examination of the major forms of communication used in the accounting profession. Instruction in business written and oral communication. Credit not awarded if previously completed ACCO 4000 or equivalent.

An overview of accounting issues faced by multinational corporations or firms involved in international business. Issues include diversity of worldwide accounting principles and prospects for uniform international accounting standards, foreign currency transactions and translation, inflation, various technical accounting methods and the implications of their application, financial disclosures, analysis of financial statements, auditing, investment analysis, risk management, management information systems, performance evaluation, methods of financing, transfer pricing and taxation.

U.S. Taxation of international transactions and foreign taxpayers. A study of the U.S. and foreign taxation of international commercial transactions involving U.S. and foreign taxpayers, including the taxation of income of U.S. taxpayers operating abroad through branches and subsidiaries; the U.S. foreign tax credit provisions; cross-border asset transfers and related intercompany pricing issues; the U.S. taxation of non-resident individuals, partnerships, associations and foreign corporations; and bilateral and multilateral income tax treaties.

Substantial hands-on involvement with technology which enable accountants to be more productive and to provide better service to clients and management. Examination of various approaches to the processing of accounting information with technology, with special emphasis on the problems of internal control. Systems auditing and the accountant's role in the systems development cycle.

Provides understanding and hands-on experiences on the use of data analytics in the financial statement audit, including how to identify potential audit risks. Incorporates the use of analytics software to access data sources, clean and prepare data, perform a variety of analyses and then deploy the results to operationalized in the audit context. Working with a popular programming language and learning how it can be used to perform specific financial statement audit procedures.

Provides experience in reading, interpreting, and analyzing corporate financial statements. Specific attention is given to the evaluation methods necessary to assess a firm's short-term liquidity, long-term solvency flows, capital structure, return on investment, operating performance, and asset utilization. Effects of alternative accounting methods and footnote disclosures.

Development of essential tax research skills and their application in the prevailing federal tax environment. The student will learn how to find tax authority, evaluate the efficacy of that authority, and apply the results of research to a specific situation.

Focuses on how accounting information is used for making managerial decisions. Includes an overview of financial statement analysis, student preparation of written analytical reports and the use of analytical and cash flow techniques. Group projects, oral presentations and the use of technology are all included.

Emphasizes the role of the accounting system as a quantitative information system for decision making. Available data are restructured in the form of internal reports to management for use in planning and controlling routine operations as well as in making non-routine, decisions and formulating major strategic plans and policies.

Partnership and corporation income tax laws studied for proper treatment of various types of income, deductions, the consequences of ownership interests and the application of various tax rates to taxable situations.

Study of business combinations (mergers, consolidations, and acquisitions of net assets of common stock). Construction of consolidated financial statements, including analysis of inter-company transactions. Introduction of international accounting issues. Basic accounting for not-for-profit organizations.

An introduction to the accounting processes of governmental organizations. Students gain in-depth understanding of how GASB is operationalized as well as how government financial statements are generated, analyzed, and interpreted. Students also explore analytic tools used in governmental and nonprofit organizations.

An analysis of how and why fraud is committed, how fraudulent conduct can be deterred and how data analytics and behavioral science combine to investigate fraud and reach a resolution. Basic forensic techniques and data analytics tools are used to discover patterns, anomalies, trends and outliers. Students develop an increased awareness of fraud and the circumstances in which it arises and learn techniques for detecting and preventing fraud. Students measure, collect, analyze and investigate fraud data, reporting their findings.

Elective course. Topics vary.

Directed work in accounting under the supervision of a working professional in the area of accounting. Requires faculty supervisor. Must have approved academic component and approved total work hours. Maximum of 3 credits of internship may apply toward degree requirements.

Full-time directed work in accounting under the supervision of a working professional in the area of accounting. Requires faculty supervisor. Must have approved academic component and approved total work hours. Maximum of 3 credits of internship may apply toward degree requirements. (Full-time equivalency for financial aid, zero credits for academics/tuition.)

Grading for preceding internship work assignments is accomplished by review of Employer Evaluation Forms, Work Exit Reports and other materials as required during each term in school following a work period. (3 credits for academics/tuition; not financial aid eligible.)

Provides opportunities to investigate and study areas of interest through readings, research, field experience, projects, and/or other educational activities under the direction of a faculty adviser.

Lecture course on various topics and themes, taught in an international setting by Marquette professors. Students earn Marquette credit. Study Abroad expenses apply.