Course Descriptions

BA 501 - Professional Ethics & Legal Issues for Accountants

This course examines the professional and legal responsibilities of accountants with emphasis placed on the professional standards for certified public accountants. Legal implications of business transactions and situations that create potential ethical dilemmas are explored. The course hones research and presentation skills.                                               

BA 503 - Financial Accounting Theory, Research, & Practice

Financial reporting conceptual frameworks, principles, and rules for various entities are explored in this course. Students are expected to demonstrate knowledge as well as the ability to apply the skills in a variety of financial reporting situations. 

BA 506 - Advanced Auditing

This course is an in-depth examination of the auditing and attestation standards for both issuers (public companies) and non-issuers (nonpublic companies). Topics include contemporary auditing issues, ethical responsibilities of the auditor, and the ability to research complex situations. 

BA 507 - Advanced Accounting Topics

Complex issues in contemporary financial reporting including business combinations, partnerships, and international transactions are explored. 

BA 510 - Not-for-Profit Accounting

This course examines unique aspects of not-for-profit entities along with the related reporting intricacies. 

BA 511 - Tax Theory, Research, & Practice

In-depth coverage of federal income tax theory and practice related to individual, partnership, and corporate tax issues. The course hones research and presentation skills in addition to application of tax law to a variety of complex tax situations. 

BA 521 - Advanced Taxation Topics

This course explores complex tax issues with particular focus on federal income tax law related to trusts, estates, and gifts. 

BA 526 - Forensic Accounting & Data Analytics

Fraud motivation, forensic auditing tools and techniques, and legal issues are examined in this course. The course includes data analytics as applied to forensic investigations and financial reporting issues. 

BA 536 - Sustainability Accounting & Integrated Reporting

This course explores contemporary issues related to the integration of social responsibility, environmental issues, and long-term profitability in an entity’s reporting. GRI sustainability reporting guidelines, the IIRC framework, and the environmental, social, and governance (ESG) standards of the SASB are examined. 

BA 575 - Managerial Accounting & Contemporary Business Issues

Contemporary issues such as governance, globalization, economic concerns, information systems, financial and operational management, managerial accounting, and strategic planning are among the topics covered in this course.