ACCT 110: Accounting for Professionals
Credits: 4.0
Level: UG
The course is open only to non-business students. A nontechnical introduction to the principles of financial and managerial accounting with emphasis on the use and interpretation of financial reports, managerial planning and control. The course would also provide an overview of business entities and taxation for businesses and individuals. The course is for the individual who seeks a basic knowledge of accounting and its uses. It is designed for the user of accounting information rather than the preparer. This course cannot be substituted for ACCT 115 or 116. Students graduating with a major in the School of Business cannot receive credit for this course.
ACCT 115: Financial Accounting Foundations
Credits: 4.0
Level: UG
Introduces preparation of the income statement and the balance sheet. Covers analysis and recording of business transactions and a detailed study of accounting for assets, liabilities, and equity.
ACCT 116: Managerial Accounting Foundations
Credits: 4.0
Level: UG
Introduces the managerial accounting tools and models available for planning and projecting, controlling, and business analysis with an emphasis on decision-making. Covers budgeting, product costing, and analysis and projection of financial statements for internal purposes.
ACCT 120: Accounting Essentials for New Ventures
Credits: 4.0
Level: UG
The course covers essential accounting topics specific to new entrepreneurial ventures. Topics include: Financial Statement, cash flow issues, cost accounting, tax calculations, and choice of business entity.
ACCT 321: Financial Reporting I
Credits: 4.0
Level: UG
Provides intensive review of preparation of the income statement and balance sheet. Covers current accounting practice in light of authoritative pronouncements and critical study of theory and practice relating to accounting for current assets.
ACCT 322: Financial Reporting II
Credits: 4.0
Level: UG
Continues critical study of accounting theory and practice relating to financial statement items. The emphasis is on accounting principles underlying the measurement, recognition and reporting of long-lived tangible and intangible assets, long-term liabilities including bonds and leases, and equity transactions.
ACCT 323: Financial Reporting III
Credits: 4.0
Level: UG
Provides a detailed analysis of higher level financial accounting topics and advanced knowledge in topics including long-term liabilities, convertible securities, equity compensation transactions, accounting for income taxes, investments, and current topics. Connects topics learned in all financial reporting classes.
ACCT 327: Financial Statement Analysis
Credits: 4.0
Level: UG
In this course you will develop a deeper understanding of how to interpret and analyze a firm’s financial statements to evaluate a firm’s strategy, valuation, and sustainability. You will use traditional analysis and valuation tools including ratio analysis, trend analysis, and common sizing, as well evaluation of qualitative information. Additionally, you will learn and apply data analytics and visualization to convey financial information more effectively.
ACCT 329: Advanced Accounting
Credits: 4.0
Level: UG
Study of accounting as well as theory that underlines merger, acquisition, and investment activity between firms. These activities result in complex financial structures and complex financial reporting. Topics covered include investment accounting, consolidation reporting, derivatives, translation of foreign financial statements, and other current topics.
ACCT 331: Cost Accounting
Credits: 4.0
Level: UG
Continues and expands the study of managerial accounting with an emphasis on cost accounting, internal reporting, analyzing accounting information for planning and projecting and making strategic short and long term business decisions through the use of case studies and/or projects.
ACCT 341: Principles of Auditing
Credits: 4.0
Level: UG
Covers auditing standards and professional ethics, auditing theory and concepts, audit evidence and procedures, and auditors’ reports.
ACCT 350: Accounting Information Systems
Credits: 4.0
Level: UG
The rapid evolution of information technology (IT) is changing how accounting professionals work today. In this course you will gain a conceptual overview and hands-on experience with relevant topics including: Semantic modeling and event driven accounting information systems (AIS); development, documentation, internal control, and audit of AIS, with reference to the COBIT framework; XBRL and its role in financial reporting; the use of database management software and accounting software in developing modern AIS including the concept of enterprise resource planning/ enterprise system (ERP/ES).
ACCT 510: Essentials of Financial Reporting
Credits: 2.0
Level: GR
This course introduces how economic events are captured in financial statements, including the Balance Sheet, Income Statement, Statement of Retained Earnings, and Statement of Cash Flows using Generally Accepted Accounting Principles (GAAP). It also introduces how financial statements are used in investing and other business decisions.
ACCT 601: Managerial Accounting
Credits: 3.0
Level: GR
Explores the concepts and tools managers use to measure, monitor, and motivate performance. The course emphasizes value-added, practical applications of analytical tools and applies them to strategic and operational planning. This includes combining quantitative and qualitative information as well as measuring financial and non-financial performance.
ACCT 603: Strategic Cost Management
Credits: 3.0
Level: GR
The ability to understand and manage costs is vital to an organization’s success. Using tools from practice and theory, this course exposes students to the ways that companies measure costs and make strategic decisions about them. Quantitative analysis is mixed with discussions of organizational strategy and environment to inform these decisions.
ACCT 608: Government and Not-for-Profit Accounting
Credits: 3.0
Level: GR
The course focuses on the role of accounting information as a means of communicating a mission, accomplishments, and fulfillment of fiduciary responsibility that are unique to not-for-profit and government organizations. The emphasis is on financial leadership and decision-making based on comparative data analytics and financial data analysis. Students will study the creation, use, presentation, and analysis of budgets as well as financial reporting unique to these sectors with an emphasis on best practices for data visualization as a means of communication and decision making.
ACCT 635: Strategy & the Master Budgeting Process
Credits: 3.0
Level: GR
This course covers the essential concepts, tools, and practical applications of the entire master budgeting process. This includes budget development from the strategic plan, periodic forecasting, performance management tools, and the tie-in to the monthly actual financial closing cycle. The course will not only emphasize value-added, practical applications of these concepts as utilized in present-day business environment but will also demonstrate the business acumen associated with successfully navigating through the competitive landscape.
ACCT 665: Financial Statement Analysis
Credits: 3.0
Level: GR
In this course you will develop a deeper understanding of the uses and limitations of financial statements as well as the traditional and non-traditional methods of analyzing them (e.g. comparative analysis, ratio analysis, risk and profitability analysis, quality of earnings, asset and corporate valuation, forecasting cash flows, and strategic financial analysis). You will evaluate the performance of actual companies using tools like Excel and Tableau. In addition to the quantitative analysis, the course will highlight financial responsibility and ethics and analyze qualitative information for insight into the decisions made by management.
ACCT 998: Dissertation Research in Accounting
Credits: 1.0-12.0
Level: GR
TAX 341: Federal Income Taxes
Credits: 4.0
Level: UG
Surveys the tax structure of the United States, with emphasis on those portions of the Internal Revenue Code that affect the federal income tax liabilities of individuals and small businesses. Considers the tax impact on individuals and small businesses relating to compensation, portfolio income and business investments.
TAX 342: Advanced Federal Taxes
Credits: 4.0
Level: UG
Considers the tax impact on business entities including corporations, partnerships, and S corporations of property acquisitions and dispositions, formation of a business, taxable income, redemption of ownership interest, liquidation of the entity and dividends and distributions.
TAX 360: Cannabis, Cookies and Cyberspace: The New Age of State & Local Taxation
Credits: 4.0
Level: UG
This course provides a basic introduction to state and local taxation, with an emphasis on income and franchise taxes imposed on businesses. The course is designed to encompass all of the major topics relevant to multistate taxation, including recent legislative developments and state tax policy trends.
TAX 411: Tax Research
Credits: 3.0
Level: UG
In this course you will develop the skills of tomorrow’s tax consultant to maintain your edge in providing value to the client in an efficient and effective manner. That value is to professionally resolve a tax issue by means of thinking creatively, conducting basic research using primary tax authority sources, communicating findings in a concise manner, and maintaining ethical standards.
TAX 415: Tax Experiential Learning
Credits: 4.0
Level: UG
In this experiential service-learning class, students participate in Volunteer Income Tax Assistance (VITA), a nationally recognized program supported by the IRS. It requires students to complete a short IRS training program and then prepare actual individual income tax returns to help those in need of pro bono assistance in the Philadelphia community through a neighborhood service project.
TAX 660: Tax and Business Strategy
Credits: 3.0
Level: GR
Federal and state income taxes impact decision making by individuals and business taxpayers. To gain an appreciation for the influence that tax laws play on various decision making, a series of taxpayer cases that pertain to business strategy, business operations, investments, and personal planning situations are examined through the use of Excel and Tableau. In some situations, a student may need to do some basic research on the applicable tax law(s) that apply to the situation.
TAX 715: Tax Experiential Learning
Credits: 3.0
Level: GR
In this experiential, service-learning class, student participate in Volunteer Income Tax Assistance (VITA), a nationally recognized program supported by the IRS. Students complete a short IRS training program and then prepare actual individual income tax returns using IRS tax software to help those in need of pro bono assistance in the Philadelphia community through a neighborhood service project.
ACCT 600: Accounting Analysis & Theory
Credits: 3.0
Level: GR
This course focuses on going from textbook to no book, helping accounting students understand WHY you are doing something as opposed to just HOW to do it. The four main areas of discussion are the FASB, the SEC, the Big 4, and the IRS. Within each of these areas, students dive into the rules, regulations, and resources available to assist researching abstract accounting questions and effectively communicating authoritative responses.
ACCT 605: Advanced Auditing
Credits: 3.0
Level: GR
Focuses on emerging issues related to assurance services and involves researching and resolving practice-oriented problems. In addition to other relevant topics selected by the instructor, the course covers issues related to the audit of a company’s internal controls.
ACCT 606: Current Issues in the Accounting Profession
Credits: 3.0
Level: GR
This course focuses on key issues facing the profession. Students will apply tools, techniques, theories and knowledge from prior academic, experiential learning, and extracurricular activities to examine and critically evaluate select issues. The course takes an experiential approach to analysis highlighting effective communication using case studies, robust class discussions, and in-depth research. In addition, students will hear from speakers in and outside the accounting profession about topics, including personal career issues, keys to professional success, and profession-wide developments.
ACCT 622: Advanced Financial Accounting
Credits: 3.0
Level: GR
This course examines complex accounting concepts such as equity accounting, business combinations and consolidated financial statements, accounting for foreign entities, and other selected topics. The purpose of this course is to prepare students to execute, evaluate, interpret, and explain the accounting and financial aspects of complete entity accounting.
ACCT 655: Data Analytics & Technology in Accounting
Credits: 3.0
Level: GR
This course integrates accounting concepts with data analytics for actual applications across multiple organizations. It introduces business intelligence and analytics, including the use of financial and operating data, quantitative methods, predictive models, and evidence-based approaches to inform business decisions and actions. We will highlight the interaction of these throughout the decision-making process to provide insight and value to firms and professionals.
ACCT 910: Research Methods in Accounting
Credits: 3.0
Level: GR
Provides in-depth analysis of the application of research methodologies in accounting.
ACCT 922: Empirical Research in Accounting II
Credits: 3.0
Level: GR
This course builds upon the material in ACCT 921 and examines topics in empirical research in financial accounting and the capital markets.
TAX 611: Tax Research
Credits: 3.0
Level: GR
This course requires a student to conduct tax research via on-line tax services to resolve a series of taxpayer’s situations. Moreover, students are required to communicate their findings by preparing a three-page memo for submission to the client. Students should have some familiarity with federal individual income taxes and have access to a personal computer to complete the research.
TAX 630: Corporate Taxation
Credits: 3.0
Level: GR
In this course students will gain an understanding of the fundamentals of the taxation of business entities: C Corporations, Partnerships, and S corporations. Students will compare, evaluate, and analyze the tax effects of the entire lifecycle of a business including the formation of a business, property acquisitions and dispositions, taxable income, dividends and distributions, redemption of an ownership interest, and liquidation of the different types of business entities.
TAX 645: Flow Through Entity Taxation
Credits: 3.0
Level: GR
Examines tax planning for the structure, operations, and tax impact of joint ventures, partnerships, LLC’s and S Corporations, Estates andTrusts. Extends the study of the taxation of flow through entities in Business Entity Taxation.