ACCT 3220 - Corporate Financial Reporting 1
Primary Instructor
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Fall 2024
First of a two-course sequence intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information.
ACCT 4250 - Financial Statement Analysis
Primary Instructor
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Spring 2019
Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes impact of changes to financial statement elements, equity valuation and profitability analysis. Same as ACCT 5250.
ACCT 4620 - Auditing and Assurance Services
Primary Instructor
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Fall 2021 / Spring 2022 / Summer 2022 / Fall 2022 / Spring 2023 / Summer 2023 / Fall 2023 / Spring 2024 / Summer 2024 / Fall 2024
Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 5620.
ACCT 4850 - Senior Seminar - Accounting Ethics
Primary Instructor
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Spring 2019 / Summer 2019 / Fall 2019 / Spring 2020 / Summer 2020 / Fall 2020 / Spring 2021 / Summer 2021 / Summer 2022
Examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. Explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets.
ACCT 5100 - Oil and Gas Accounting
Primary Instructor
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Fall 2022 / Fall 2023 / Fall 2024
This course introduces students to the oil and gas industry and its unique accounting and finance issues. The course will introduce oil and gas terminology, analyze the components of an income statement, present book and tax accounting differences and enable you to prepare an economic purchase evaluation for oil and gas producing assets. We will review, discuss and debate current issues relating to the energy industry. Previously offered as a special topics course. Recommended restriction: ACCT-MS or ACTX-MS or C-FNCEACCT or C-FNCEACTX or C-ACCT or C-ACCTACTX graduate students only.
ACCT 5250 - Financial Statement Analysis
Primary Instructor
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Spring 2019
Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes impact of changes to financial statement elements, equity valuation and profitability analysis. Same as ACCT 4250.
ACCT 5620 - Auditing and Assurance Services
Primary Instructor
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Fall 2021 / Spring 2022 / Summer 2022 / Fall 2022 / Spring 2023 / Summer 2023 / Fall 2023 / Spring 2024 / Summer 2024 / Fall 2024
Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 4620.
ACCT 6620 - Advanced Auditing: Business Risk and Decision Analysis
Primary Instructor
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Fall 2019 / Spring 2020 / Fall 2020 / Spring 2021 / Fall 2021 / Spring 2022 / Fall 2022 / Spring 2023 / Fall 2023 / Spring 2024 / Fall 2024
Explores contemporary issues, historical developments, and selected topics pertinent to business assurance services by independent accountants. Emphasizes improving both the decision behavior of decision makers and the quality of information, or its context, for decision makers.
BCOR 2203 - Principles of Accounting I
Primary Instructor
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Spring 2024
The course builds a basic understanding of how information regarding a firm's resources and obligations is conveyed to decision makers outside the firm. Students will be exposed to both a user-perspective (how to read and analyze financial accounting reports) and a preparer-perspective (how business transactions affect the financial statements). Particular emphasis will be placed on understanding the accounting cycle, or the system with which businesses process and record their business events to create the financial statements. Credit not granted for this course and BCOR 2000, BCOR 2002.
