Companies often rely on accountants to conduct research so they can understand economic and financial conditions. This research enables accountants to gather and present information to assist leaders in their decision-making processes. In this graduate-level course, you will hone research application skills by identifying accounting issues and researching concepts related to public accounting firms, businesses, and regulating authorities. You will develop analytical and critical-thinking capabilities and learn to apply your technical knowledge of accounting theory to solve complex accounting problems. This expertise will help you become a greater asset in the accounting field.  

As you know, corporations are required to pay taxes based on their profits, and these funds are used to support government programs and services. The challenge for accountants is to ensure companies comply with the tax laws while protecting their bottom line. In this graduate-level course, you will explore federal income taxation of corporations and their shareholders. You will learn about the formation of the corporation, capital structure, operational alternatives, distributions, partial and complete liquidations, personal holding companies, and the accumulated earnings tax. In addition, you will engage in real-life scenarios that enable you to apply course concepts. By completing this course, you will be better prepared to represent corporations and manage their tax obligations. This course is a prerequisite for Pass-Through Taxation.

Can accountants predict the future? Not exactly, but those with data analytics skills can anticipate financial needs. In this graduate-level course, you will learn to analyze and present data to make reliable forecasts and propose strategies. In this way, you are no longer limited to being the chronicler of an organization’s profits and expenses. Instead, you can leverage the power of data to predict the future and advise leaders on appropriate actions. This course emphasizes auditing, managerial accounting, tax accounting, and financial reporting as you complete a professional scenario that requires predictive analysis and a course-of-action presentation. In addition, you will explore content that appears in the data analysis portions of the Certified Public Accountant (CPA) and Certified Management Accountant (CMA) exams. With this knowledge, you can take your accounting career to the next level. Data Analytics for Accountants I is a prerequisite for this course.  

A trusted accountant has expertise in more than numbers and spreadsheets. For accounting professionals to be steadfast and reliable, they must also be ethical. In this graduate-level course, you will examine the standards of professional conduct and business practices required for this field. You will explore the necessity of applying ethical principles in accounting services, tax preparation, and financial evaluation. In addition, you will learn how to apply ethical reasoning, professional skepticism, and ethical decision-making to situations involving corporate governance and moral dilemmas. With this knowledge, you will be better prepared to employ ethical and objective standards in your accounting career. 

Where there is money, there is always the risk of fraud, and forensic accountants are charged with uncovering it. In this graduate-level course, you will learn how fraud and forensic investigations are part of the accounting profession. You will explore the various types of fraud and their impact on organizations. You will discover the role that forensic accountants have in the legal system and the techniques they use in financial investigations. Through scenarios and hands-on exercises, you will gain practical experience in detecting, investigating, and preventing fraud. This knowledge will make you even more valuable in the accounting field. 

Every business must pay taxes, but not every business is a huge corporation. Instead, many are pass-through entities, such as partnerships, limited liability companies (LLCs), and S corporations. These entities appear in almost all business sectors, and each offers unique features that provide advantages to specific business situations. Since you may encounter all these entity types in your accounting career, this graduate-level course explains their taxation advantages and disadvantages, as well as specific rules and procedures. Using real-world business scenarios, you will gain practical knowledge that is vital for you as a modern tax professional. Corporate Taxation is a prerequisite for this course.