Accounting (ACCT)
ACCT 5100 Accounting for Non-Financial Managers. Surveys a broad range of financial techniques applied to business and organizational problems. Emphasizes understanding rather than mathematical rigor. Stresses interpretation and analysis of problems. Credit cannot be earned in both ACCT 5100 and ACCT 5501. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 5501 Introduction to Financial Accounting. Concentrates on the preparation, interpretation, and analysis of the balance sheet, income statement, and statement of cash flows. Emphasizes the rationale for and implications of important accounting concepts, the selection of alternatively acceptable accounting methods and their varying effects of valuation and net income determination and reporting. Provides student with an opportunity to understand the complex accounting data they will receive as operational managers. Prerequisite: None. 3 semester credit hours. Credit cannot be earned in both ACCT 5100 and ACCT 5501. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 6101 Financial Accounting. Concentrates on the preparation, interpretation, and analysis of the balance sheet, income statement, and statement of cash flows. Emphasizes the rationale for and implications of important accounting concepts, the selection of alternatively acceptable accounting methods and their varying effects of valuation and net income determination and reporting. Provides student with an opportunity to understand the complex accounting data they will receive as operational managers. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6102 Theory and Practice of Financial Reporting. Focuses on the theory and practice behind the preparation and use of financial statements, including the balance sheet, income statement, and statement of cash flows. The objective of the course is to provide an understanding of the significance and limitations of financial statements. The impact of decisions made by corporate executives with regard to the financial statements and their presentation will be discussed. Useful for those pursuing careers in professional accounting and managers requiring a sophisticated knowledge of financial statements as a result of bottom-line responsibility. Prerequisite: ACCT 6201. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6103 Cost Analysis, Profit Planning, and Control. Emphasis is placed on profit planning, strategy, and the behavioral aspects of accounting information. Useful for those pursuing careers in professional accounting or finance, and managers requiring a sophisticated knowledge of financial statements as a result of bottom-line responsibility. Prerequisite: ACCT 6201. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6201 Managerial Accounting for Decision Makers. This course introduces the measurement, communication, and interpretation of cost data for management decision-making, planning, control, and evaluation of results. Students are shown how to use accounting information as an effective management tool for coordinating managerial activities. Course material is explored in the context of the extensive changes being implemented in the area of manufacturing, service delivery technologies, and control systems. This course uses case studies to emphasize the application of concepts. Prerequisite: ACCT 5501 or waived. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
MESA (Typically Offered: Periodically)
ACCT 6301 Corporate Accounting Theory and Practice I. "Focuses on the theory and practice behind the preparation and use of financial statements, including the balance sheet, income statement, and the statement of cash flows. Provides an understanding of the significance and limitations of financial statements. Useful to those pursuing careers in professional accounting and a necessary course for those planning to sit for the CPA exam. Also a useful course for those managers requiring a sophisticated knowledge of financial statements as it relates to bottom-line responsibility, particularly those managers required to provide attestation of the accuracy of the financial statements and internal controls. Prerequisite: ACCT 5101 or waived. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6302 Corporate Accounting Theory and Practice II. A continuation of ACCT 6301 providing an in-depth study of the conceptual framework of corporate accounting and generally accepted accounting practices with particular reference to the problem areas of financial reporting, such as accounting for pensions, accounting for income taxes, segment reporting, and earnings per share. Intended for those who are pursuing a career in accounting or finance, especially those who are seeking professional certification. Prerequisite: ACCT 6301. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6303 Advanced Accounting. A study of the accounting methods for mergers, consolidations, foreign subsidiaries, not-for-profit and governmental entities, and partnerships. A necessary course for those planning to sit for the CPA exam. Prerequisite: ACCT 6302. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6401 Tax Influences on Decision Making. This course presents the impact of federal income taxation on various business decisions. Emphasis is placed on areas such as choice of business organization, capital gains, timing of income, depreciation, investments, and employee benefits. Required Prerequisite: ACCT 6101. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6501 Cybersecurity and Internal Auditing. Students will be exposed to the latest techniques for protecting accounting and organizational data through the establishment of security methodology that focuses on risk assessment, prevention, and recovery processes. The key cybersecurity topics explored in the course will focus on "attack and pen," compliance, governance, and IT audit. Prerequisite: ACCT 6601. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6601 Auditing Theory and Practice. An intensive study of generally accepted auditing standards and procedures as prescribed by the Public Company Accounting Standards Oversight Board. Emphasis is placed on planning of an audit engagement, evaluation of internal controls, documentation required under the Sarbanes-Oxley Act of 2002, audit sampling techniques and auditing in a computerized environment. A necessary course for those planning to sit for the CPA exam. Prerequisite: ACCT 6302. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6701 Forensic Accounting. A comprehensive study of forensic accounting topics. This course provides students with a background in the field of forensic accounting-fundamentals, tools and accounting applications. Prerequisite: ACCT 6601. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6801 The Globalization of Accounting. The course will examine the trends in GAAP (Generally Accepted Accounting Principles) as its influence becomes less in the world because of emerging international standards for financial accounting and reporting. The potential opportunities for accountants in this new environment will be dissected, along with the positive impact managerial accounting can have on career goals. Prerequisite: ACCT 6302. 3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6901 Independent Study in Accounting. This course allows an opportunity for a student to concentrate on a specific topic related to an existing course or to explore a timely topic not covered in an existing course. A proposal is required, outlining the nature of the problem and scope of the investigation. A research paper or project is required, as appropriate to the problem under investigation. 1-3 semester credit hour/s.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6902 Internship in Accounting. An internship offers practical work experience within which the student has the opportunity to apply and test theoretical learning while developing executive skills. The internship experience may be an apprenticeship in which a less experienced student learns about the organization, the business unit, and a variety of projects in which the supervisor is involved, or a project in which the student has major responsibility for a specific assignment and exposure to other areas of responsibility or interest. The internship may be repeated in different settings. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 3.
Campus: LISLE (Typically Offered: Periodically)
ACCT 6903 Special Topics in Accounting. Timely topics are presented in the form of 1, 2, or 3-semester credit hour courses. Keeping pace with advances in a discipline requires constant learning. These courses provide an opportunity to examine and assess issues. There are no designated prerequisites, but graduate students are encouraged to have completed at least 12 semester credit hours. Topics are announced in advance. 1-3 semester credit hour/s. Course Repeatable. Maximum number of units allowed: 3.
Campus: LISLE (Typically Offered: Periodically)