ACC Accounting Courses at Global Campus

This course expands on basic financial reporting concepts by focusing on complex topics including acquisitions, consolidation, intercompany transactions, partnership accounting, governmental and nonprofit accounting. Multinational accounting issues such as foreign currency, financial instruments, and segment reporting are also covered.

This course covers financial statement audits conducted under Generally Accepted Auditing Standards (GAAS) with a strong emphasis on planning, risk assessment, procedures, documentation, and fraud prevention and detection. The course provides students with a sound basis in auditor responsibilities, ethical standards, and effective auditing techniques.

This course will cover the basic concepts of forensic accounting including identifying, detecting, and preventing fraud. There will be an emphasis on investigating documentary evidence, interviewing witnesses and potential suspects, writing investigative reports and testifying to findings.

This course will examine current and advanced issues affecting the auditing profession. Topics will include the study of audit risk, corporate governance, audit planning and execution, special reports and assurance engagements.

This course applies ethical theory, reasoning, and frameworks to the accounting profession through ethical decision-making models supported by various philosophies and cognitive processes. Emphasis is placed on real-world concepts including corporate governance, financial statement fraud, and audit integrity. Special consideration is given to the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct and the importance of diversity, equity, and inclusion in the workplace.

This course will include a review of accounting information systems application controls and internal control. Topics include hardware and software concepts, application internal controls, internal control procedures, integrated audit software, generalized general ledger software, Sarbanes-Oxley (SOX) internal control requirements and required company and audit documentation.

This advanced course provides an in-depth study of Accounting Information System concepts including business intelligence solutions, computerized accounting, enterprise resource planning, information technology strategy, data integrity, security techniques, user interface design, and internal controls. Emphasis is placed on understanding how accounting information systems can ensure the accuracy and reliability of financial information and aid in the decision-making process of an organization.

This course centers on the complexities associated with accounting and financial reporting for multinational companies. Emphasis is placed on a comparison between US Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). Other topics include foreign currency, transfer pricing, international taxation, corporate governance considerations, and sustainability reporting.

This course introduces specialized accounting principles applicable to state and local governments and other non-profit organizations. Emphasis will be on fund accounting and students will gain an understanding of the differences between private and public sector accounting.

This course explores advanced managerial and cost accounting topics as they relate to problem solving skills for managers. Topics include activity based costing, activity based management, cost of quality, theory of constraints related to capacity planning and new emerging practices that support management decision making.