Accounting Certificate

This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options.

This course offers an enhanced understanding of accounting information systems (AIS) through hands-on exercises and internal control analyses. This course provides experience in a comprehensive enterprise resource planning (ERP) system, namely SAP. Using traditional business transactions, students will experience the complexities of an ERP system, become familiar with the internal control problems specific to ERP systems, and understand the similarities to, and differences from, traditional accounting systems. It includes hands-on experience creating and analyzing transactions in SAP modules; assessing the modules’ internal controls; and synthesizing current AIS/ERP issues, such as security and privacy, disaster recovery, block chain, cryptocurrencies, anti-fraud, and audit resources, control and audit systems, and XBRL. It also includes hands-on exercises in Lumira, a data visualization and accounting analytics application.

This course in advanced managerial accounting focuses on commonly used accounting methods and techniques used in making business decisions. Topics covered are measurements of divisional performance, revenue and pricing decisions, production decisions, decisions concerning resource levels, and capital budgeting decisions. Students work with complex problems and cases on both an individual and group basis.