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Designed to facilitate personal and professional success, this course introduces the student to the purposes and processes of the university.An emphasis is placed on study, communication and thinking skills that support academic achievement.

This course reviews the complete accounting cycle and the creation and management of accounting information for business entities.

This course continues the study of accounting principles by further exploring the assets, liabilities and stockholder's equity sections of a corporation's balance sheet.

this course emphasizes the way in which accounting information can be used to aid management in planning and controlling business activities.

This course introduces the students to the procedures to decipher tax information on an individual federal tax basis.

h is course examines the full accounting process and covers selected conceptual accounting issues, aspects of i nancial reporting, and structure and reporting requirements for the balance sheet, income statement, and statement of cash l ows. In-depth analyses of current and long-term assets are also included.

h is course covers the accounting theory and practices associated with inventory valuations; the acquisition, cost allocation, and disposal of property, plants, and equipment; intangible assets; current liabilities, contingencies, and long-term liabilities; and investments.

Open elective

This course includes analysis and study of macroeconomic theory, principles and practice.

Business math presents math skills and knowledge that students can apply to solve financial problems

h is course covers the accounting theory and practices associated with corporate accounting issues involving pensions, leases, earnings per share, taxes, contributed capital, and income recognition. h e reporting requirements and structure of the statement of cash l ows are examined. In-depth studies of accounting changes and error analysis are also included.

h is course examines the role of the auditor in a technological global business environment. Students are exposed to the scope of auditing as a profession, the rules governing the professional ethics of the CPA, and the components of the auditing process, along with the legal liabilities and responsibilities of an auditor.

Ac 430: Advanced Tax—corporate H Is Course Overviews Federal Income Tax Requirements, Procedures, And Tax Planning For Business Entities, With An Emphasis On C And S Corporations.

h is course emphasizes the accounting principles and reporting requirements for government units and not-for-proi t entities. Topics include the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities, and not-for-proi t organizations.

This course introduces the fundamental accounting concepts that underlie the structure and content of the statements that disclose the financial record of business organizations. Methods used to value a business’ current assets including cash, accounts receivable and inventory are studied

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, financial management fraud, and interviewing witnesses.

This course continues the study of accounting for businesses started in ACC240. It reviews the valuation methods applied to non-current assets, liabilities, and shareholders’ equity

This course concentrates on the federal income taxation of corporations and introduces the federal tax regulations pertaining to partnerships, S corporations, estates, trusts and gifts.

This course is for the student to learn about accounting as an information development and communications function that supports economic decision-making. The course will help students perform financial analysis; derive information for personal or organizational decisions; and understand business, governmental, and other organizational entities.

This course provides a practical understanding of the use of accounting by management in planning and controlling operations in all functions of the enterprise and in choosing among alternative courses of action. Prerequisite: ACC111

Students taking this course will use General Ledger and Spreadsheet software to accomplish standard, basic accounting and bookkeeping tasks. Typical general ledger software tasks will include: Entering transactions in general and special journals, the preparation of trial balances, adjusting and closing entries, and Financial Statements. Supporting schedules for general ledger accounts and financial statements will also be included. Spreadsheet applications will typically include: Creation of spreadsheets in professionally correct formats; file creation, updating and maintenance; setting up calculations and auditing their accuracy; formatting of data and reports; preparation of standard accounting reports and working papers.

This Course Covers Fundamental Principles And Procedures Of Cost Determination In Manufacturing, Service, And Not-forprofit Organizations. Emphasis Is Placed Upon The Concepts And Classification Of Product Costs (direct Materials, Direct Labor, And Manufacturing Overhead), As Well As The Recording And Accumulating Of Such Costs Within Job Order And Process Cost Accounting Systems. A Research Paper Or Computer Project Is Required. Prerequisite: Acc111, Acc211 Or Acc111 And Departmental Permission.

Modern investing and lending decisions are based on financial statement analysis. Investing and lending decisions require the application of thorough analysis to carefully evaluate data. Sound information is obtained by an understanding of the data from which it is derived as well as by the application of tools of analysis to aid in its extraction and evaluation. The course focuses on understanding the data that are analyzed, as well as the methods by which they are analyzed and interpreted. Course cross listed with FIN305.

This course concentrates on the federal income taxation of individuals. It provides students with the knowledge to complete individual income tax returns while enhancing their awareness of the complexities and sources of tax law.

This course studies the accounting treatment of leases, pension and post-employment benefits, income taxes, cash flows, accounting changes and error correction

This course is an introduction to the fundamentals of auditing and controlling computer information systems. Emphasis is placed on the design and application of controls within computer information systems. This course may be used as an Accounting elective.

This course introduces the system flow of financial information in the contexts of the system development process and the actual applications of computer technology to record keeping and information gathering functions. Applications studied include procurement and receiving, inventory control, accounts payable, marketing and shipping, billing and collections, etc. The course includes case studies and a hands-on computer project.

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes-Oxley Act and the practice of professional, governmental, and internal auditing within companies.

The focus in this course is on the accounting for partnerships, multi location branches, goodwill and business mergers and acquisitions.

The focus in this course is on the accounting for foreign currency transactions, financial statements denominated in a foreign currency, business segments, interim reporting, Securities and Exchange Commission requirements, trusts, bankruptcies, non profits and government organizations.

Provides a basis for examining additional, more complex topics in individual federal taxation. Includes a comprehensive study of the federal income tax structure and the practical application of income tax accounting to specific problems as related to individuals and proprietorships. Emphasizes the general filing status, includable and excludable income, analysis of the categories of itemized and other deductions, tax treatment of sales and exchange of property, available depreciation methods and recapture provisions. Introduces the alternative minimum tax on individuals, the earned income credit, child care credit, and credit for the elderly. Ethics, research, and tax planning are integral parts of the course.

This course provides a framework for financial accounting concepts and practices used by internal and external users in businesses. Topics presented include the accounting cycle, financial reporting, financial statements analysis, ratio calculation and interpretation, and management decision making based on financial results.

Provides a basis for examining additional, more complex topics in corporate and partnership taxation. Additional topics such as estate and gift taxes, fiduciary accounting, tax-exempt entities, and qualified and non-qualified plans are discussed. Ethics, research, and tax planning are an integral part of the course.

Provides a comprehensive overview of the tax systems of key European, Asian, African, South American, and Central American countries, as well as Canada. Examines the various complex issues in partnership and corporate tax planning, and the tax issues involved with joint ventures and consolidated returns filed in the United States.

This course provides a framework for an understanding of forensic accounting. Topics covered include various foundation areas of importance to the forensic accountant, the basic forensic accounting tool-oriented areas, and practice areas relevant to forensic accounting.

Examines and evaluates the legal environment and ethical challenges of management and organizations. Reviews approaches to enhance corporate accountability, foster an ethical work environment, ensure legal compliance, and provide effective leadership in an organization. Analyses the impact of management decisions, corporate governance, and the leader’s individual conduct on a firm’s ability to meet its obligations to stakeholders. Evaluates alternative courses of action from an economic, legal and ethical perspective to ensure management meets corporate responsibilities to create wealth, obey the law, and observe society’s ethical standards. Examines the key elements of effective corporate governance, the predominate schools of ethical thought in relation to strategic management, and the ethical consideration for global operations.

Learners in this course explore business theories, research, and practice. In particular, learners study the challenges of conducting scholarly research and the practice of leading and managing a business enterprise. Learners explore the depth and breadth of business research, the research methodologies used to conduct it, and potential business research topic areas. Learners also focus on strengthening their critical-thinking and scholarly writing skills

. This course presents learners with a systematic analysis of the factors that influence marketing strategy and uses marketing theory to evaluate opportunities, identify market segments, and to formulate appropriate strategies. While this course has a theoretical focus, the development of good marketing practices also receives attention

In This Course, Learners Study The Ways In Which Creating And Maintaining Public Value And Mission-specific Leadership Provides The Foundations For Ethical Behavior. Learners Analyze Case Studies That Illustrate Ethical Dilemmas In Order To Develop Intelligence, Planning, Operations, Command, Interagency Coordination, Communication, And Technology Solutions Applicable To A Variety Of Public Agencies And Situations. Prerequisite(s): Completion Of Or Concurrent Enrollment In Dpa8100. May Be Taken Concurrently With Dpa8412. Cannot Be Fulfilled By Transfer.

Learners in this course examine microeconomic, macroeconomic, and trade theory; evaluate the operation of markets in the allocation of scarce resources; and explore current literature in applying economic theory to financial decision making at the individual and firm level. Learners also examine topics and concepts of economics education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

This course presents the theoretical foundations, research, and practices of organizational systems and leadership. Learners analyze organizations as systems and evaluate the ways they are affected by their structure and the external environment. Learners also examine the practice of leadership using a systems approach and synthesize organizational systems and leadership theory.

Learners in this course examine theories of and approaches to effective strategy formulation, integration, and implementation across the various functional areas of business operations. Learners focus on the skills needed to become strategic thinkers and leaders in today’s complex global business environment and practice using them to solve contemporary issues in business strategy, planning, and operations. Learners also examine business goals and objectives within the context of internal and external influences and strategic management methodologies

Learners in this course explore fundamental concepts needed to conduct graduate-level quantitative research. Learners examine the foundations, methods, and applications of quantitative research; dependencies among research design, measurement, and analysis; variable types and levels of measurement; sampling; and the concepts of descriptive and inferential statistics and hypothesis testing.

Learners in this course examine the scientific, philosophical, and methodological approaches underlying organization and management research and theory. Course topics include the scholar-practitioner as social and behavioral scientist and purveyor of evidencebased management and ways of working with the extant literature. Learners analyze and report on the elements of a scientific study and evaluate the ontological, axiological, and epistemological assumptions underlying qualitative, quantitative, and mixed-methods studies. Learners also identify the strengths and limitations of various methodological approaches and provide recommendations for future research based on author-identified limitations and a review of the seminal works and recent research.

. This course focuses on research designs for qualitative, quantitative, mixedmethods, and applied research in organization and management. Learners move beyond conducting reviews of literature at the methodological level, focusing on research design in order to evaluate specific design features related to reliability and threats to validity, and to craft their own research prospectus. Learners explore the meaning of content and process gaps, problems, and opportunities uncovered through a review of the literature. They also examine issues related to management science research ethics and the role of the Institutional Review Board (IRB)

This course focuses on using mixed-methods research designs in applied business and organizational research. Learners examine the philosophic foundations and practical implications of merging numerical and non-numerical data to gain a comprehensive perspective of complex business and organizational phenomena than that gained by using either quantitative or qualitative methods alone. Learners also focus on using evidencebased practice to create actionable knowledge in local contexts; connect theory with practice to address core performance and quality metrics; and develop a comprehensive mixed-methods research prospectus

Learners in this seminar examine the practice fundamentals necessary for a teaching career in management education. Syllabus and course development, online and classroom instruction, as well as the fundamentals of human development in the classroom are explored

. Learners in this seminar examine the practice fundamentals needed to prepare themselves for an executive leadership role. Learners review theories and models of leadership from a scholar-practitioner perspective and gain an understanding of the leadership responsibilities required by today’s complex and diverse organizations

Learners in this seminar examine the fundamentals necessary for building and establishing a management consulting business or preparing themselves for possible careers in consulting or management. Learners review the various roles of the consultant and assess their own consulting experience, skills, and abilities. Learners also evaluate and apply marketing principles to a consulting business, examine the legal aspects of establishing their own consulting business, and explore the role of ethics in being a successful consultant

. Learners in this course study financial accounting standards and practices and associated legal, regulatory, and reporting issues. Learners focus on the relationship between financial accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of financial accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

In this course, learners study managerial accounting and its association with managerial practice and decision making. Learners focus on the relationship between managerial accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of managerial accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

Learners in this course study accounting information systems and their influence on internal and external financial reporting, managerial decision making, audit, and control. Learners explore emerging trends, technologies, and societal implications of accounting information systems and examine topics and concepts of accounting information systems education. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

In this course, learners study audit program design, planning, and implementation and associated regulatory topics, including the SarbanesOxley Act. Learners explore emerging trends, technologies, and societal implications of auditing and examine topics and concepts of auditingeducation. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects.

In this course, learners study international accounting standards and the evolving process of harmonization and compare U.S. Generally Accepted Accounting Principles (GAAP) with those of other countries. Learners focus on the relationship between international accounting and finance research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of international accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research project

This course provides an examination of the nature and causes of fraud and presents various approaches to prevent, detect, investigate, and regulate fraudulent activity, including the Sarbanes-Oxley Act. Learners explore emerging trends, technologies, and societal implications of fraud and examine topics and concepts of fraud education. Learners also strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

Learners in this course study the requirements, processes, and techniques used to present accounting and financial information in the legal environment. Learners focus on the relationship between forensic accounting research and practice and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of forensic accounting education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

This course provides an overview of various taxation systems. Learners evaluate the influence of taxation on society and economic decision making and explore its emerging trends, technologies, and societal implications. Learners also examine topics and concepts of taxation education and strengthen their skills in discerning and describing research topics, reviewing literature, and designing research projects

Learners complete the required dissertation milestones and prepare their dissertation for publication for a total of 30 credits.

This course includes an overview of the comprehensive examination process, the university’s expectations of academic honesty and integrity, the three core themes of the examination, and the evaluation criteria. The courseroom mentor provides three questions addressing the core themes. Learners write answers to the comprehensive examination questions. Answers are evaluated by faculty readers using point-scale scoring rubrics. Upon passing the comprehensive examination, learners are eligible to enroll in the first dissertation course.

This course provides learners with resources, guidance, and peer and mentor support during each dissertation course as they complete the required milestones.

Master Of Science In Taxation At Northeastern University The Master Of Science In Taxation Program Requires 30 Credits, 15 Credits Of Required Courses And 15 Credits Of Electives. Students May Begin The Program In The Fall, Spring, Or Summer Terms. Most Students Complete The Program Within Two Years While Working Full-time. Students Interested In Pursuing The Certified Financial Planner (cfp) Designation Should Select Appropriate Electives. Students May Receive Transfer Credit For Up To 9 Credits. A Minimum Of 21 Credits Must Be Taken Within The College Of Business Administration. A Grade Point Average Of 3.000 Is Required For Graduation Acct 6230 Gives A Broad Examination Of Tax Authority As It Guides Action On Tax Issues Including Personal And Business Decisions. Examines The Tax Structure With A Specific Focus On The Income And Expenses For Individual Taxpayers. Emphasizes Property Transactions (including The Calculation Of Basis, Gain/loss, And The Resulting Tax Treatment). Also Incorporates Tax Planning And Research Related To These Issues. Prereq. Taxation Students Only. 3.000 Credit Hours 3.000 Lecture Hours

Provides an in-depth study of the tax issues related to the corporate form and the corresponding tax implications for its shareholders. Given the importance of corporations in the federal income tax system, an understanding of the tax issues related to this type of business is essential for tax professionals. Topics include capital formation and structure, the operations of the corporation, distributions, dividends and redemptions, sales and liquidations, and taxable and tax-free reorganizations. Prereq. ACCT 6230; taxation students only. 3.000 Credit hours 3.000 Lecture hours

Acct 6232 Focuses On The Study Of The Taxes Common To The Transfer Of Property And Wealth. Topics Include Gift Tax Deductions And Exclusions, Estate Valuation, State Tax Deductions And Exemptions, And Tax Rates. Also Explores Planning Opportunities For These Wealth Transfer Taxes. Prereq. Acct 6230; Taxation Students Only. 3.000 Credit Hours 3.000 Lecture Hours

Tax Research Methodology Provides an opportunity for students to develop and enhance their tax research skills. Success as a tax professional often hinges on the ability to find solutions effectively and efficiently. In addition to covering the creation of various sources of tax authority, also introduces students to a variety of research resources. Students are required to complete written research reports. Prereq. ACCT 6230. 1.500 Credit hours 1.500 Lecture hours

Acct 6235 Investigates The Procedures Used In Dealing With The Internal Revenue Service, With An Emphasis On Practitioner Responsibilities. Reviews The Organization Of The Irs, Filing Requirements, Appeal Procedures, Civil/criminal Statutes, Assessments, And Protests. Also Examines A Study Of The Value And Moral Judgments Inherent In The Field Of Taxation Including Client Confidentiality, Disclosure Of False Or Misleading Information, And Advice Counter To The Law Or Public Good. Prereq. Acct 6230. 1.500 Credit Hours 1.500 Lecture Hours

Provides an in-depth study of the tax issues related to one of the central flow-through entities, the partnership. The increasing popularity of flow-through entities as an organizational form has made an understanding of the tax issues related to this type of entity an important area of study for tax professionals. Topics include capital formation, operations, transactions between the partner and the partnership, distributions, sales of partnership interests, and liquidation of the partnership. Prereq. ACCT 6230; taxation students only. 3.000 Credit hours 3.000 Lecture hours

This course focuses on marketing planning and emphasizes the analysis of customer needs as well as company and competitor capabilities. This analysis forms the basis of a sound marketing strategy that provides value to customers in a way superior to competitors. We will discuss how to deliver this strategy through the development of an integrated marketing program covering product offerings, pricing, promotion, and distribution

Introduction to distance learning; study skills and techniques; reading textbooks and study guides; reviewing for examinations. Four basic life goals; individual life goals and steps needed to fulfill them; similarities between personal financial goals and business goals; determining personal financial goals; setting up a budget; researching, planning, starting up, and maintaining a business. PREREQ: None

This course provides an understanding of the various facets of business and the challenges businesses face in a global environment such as competition and economics. Accounting, technology and information systems, marketing and management are examined through the phases of starting and growing a business. Management of financial and human resources along with the ethical and social responsibilities of business are examined.

This course is an introduction to the legal environment of business. Topics covered include American court practice and procedure; torts; employment law; international law; environmental law; contract law. PREREQ: None

This course will provide students with a basic understanding of the principles of Financial Accounting. Topics covered include analyzing transactions; completing the accounting cycle; merchandising businesses; inventories, assets, and liabilities; and corporations, stocks, bonds, and cash flow. PREREQ: None

Introduction to managerial accounting; analysis: C-V-P and management; budgeting and performance evaluation; decentralized operations; differential analysis and product pricing; and capital investment analysis, and cost activities.

This course will provide students with the knowledge to apply accounting theory, concepts, and procedures to financial problems. Topics covered include: computing earnings per share; lease transactions; income tax accounting; cash flow information; pension and benefit information; financial statement analysis. PREREQ: Managerial Accounting

This course will provide students with an expansion on materials presented in Intermediate Accounting 1. Topics examined and discussed include: inventories; investments; intangible assets; current, contingent, and estimated liabilities; premium and discount on longterm debt; stockholder’s equity. PREREQ: Intermediate Accounting 1

Students will be able to use cost data in budgeting and capital planning for various types of manufacturing operations and use a personal computer to perform various accounting functions. Topics covered include timekeeping and payroll procedures; setting overhead rates; accounting for spoiled and defective goods; development of cost analysis; process cost accounting; job-order cost accounting. PREREQ: Managerial Accounting

Builds on concepts learned in Financial and Managerial Accounting and covers typical accounting software tools such as Microsoft Excel,® QuickBooks, and Peachtree Accounting. Combines real-world accounting systems and examples with computer-based solutions. The course is a blend of problem solving, reading, case studies, and computer applications to problems encountered in today’s accounting environment. PREREQ: Computer Applications, Financial Accounting, Managerial Accounting

This course will introduce students to the world of finance, including financial concepts, instruments, and financial decision making. Topics covered include financial assets; investing in long-term assets; capital structure and dividend policy; financial planning and working capital management.

This course will provide the student with a foundation in basic mathematical operations. Topics covered includepercentages; discounts; interest; present worth; sinking funds; installment buying; pricing; depreciation; investments; insurance; use of symbols and their applications, equations and formulas; importance of statistics.

An overview of the tax preparation profession; types of individual and business taxpayers; proper steps in completing tax returns; the Internal Revenue Code; filing status types; common tax forms and schedules; career opportunities.

The nature of gross income; interest and dividend income; alimony; awards, gifts, inheritances and scholarships; accident, life, and health insurance; meals and lodging; municipal bond interest; social security and employee fringe benefits; unemployment.

Rental income and expenses; passive loss limitations; bad debts; inventories; individual retirement accounts; Keogh plans; other retirement plans; rollovers; net operating losses.

Classifying deductions; travel expenses; the home office; entertainment; gifts; education; dues, subscriptions, and publications; clothing and uniforms; Schedule C.

Medical expenses; calculating interest and taxes; contributions; casualty, theft, and hobby losses; other miscellaneous tax deductions.

Earned income; credits for elderly and disabled care, child and dependent care, foreign tax, targeted jobs, and disabled access; the individual alternative minimum tax; unearned income of minor children; community property.

Accounting periods; accounting methods; depreciation; modified accelerated cost recovery system; when to claim an expense; listed property; limitation on depreciation of certain automobiles; intangibles; related parties.

Capital assets; holding period; calculating gain or loss; net capital; section 1231; casualty gains and losses; depreciation recapture; installment and personal residence sales; like-kind exchanges; involuntary conversions.

Methods Of Withholding Taxes; Making Estimated Tax Payments; How The Fica And Futa Taxes Work; Understanding The Federal Tax Deposit System; Tax Reporting Requirements For Employers; When To Use Self-employment Tax.

The nature of partnership taxation; partnership formation; partnership income reporting; current distributions and guaranteed payments; tax years; transactions between partners and the partnership; limited liability companies; the at-risk rule.

Corporate tax rates; capital gains and losses; special deductions and limitations; Schedule M-1; controlled groups; filing requirements and estimated tax; S corporations; corporate formation; accumulations; the alternative minimum tax.

The Internal Revenue Service; the audit process; interest and penalties; the statute of limitations; tax practitioners; electronic filing; the taxpayer bill of rights; understanding tax planning.