Tax Consulting Track

This course covers the theory and practice of corporate financial reporting. It highlights the development of generally accepted accounting principles (GAAP) and accounting policy choices at the macro (standard setter) level and the micro or company level. Cases are used to evaluate accounting conventions, particularly with regard to how those decisions reflect economic reality and the quality of earnings. Restricted to M.S. in Accounting students. Fall semester

This course introduces management and the use of data in business. The course emphasizes understanding the fundamentals of relational database systems design and querying using SQL and provides a basic understanding of developments and trends in Business Intelligence/Analytics, with implications for accountants. Restricted to M.S. in Accounting students. Fall semester

The course is designed to expose students to important skills critical in their career development and management. We do this by doing cases and exercises and learning from professionals about the keys to success. Restricted to M.S. in Accounting students. Fall semester

This course has been designed to expose students to the various statutory, administrative, and judicial sources of the tax law. Case studies are used throughout the course to assist students in developing and refining their proficiency in identifying issues, locating and interpreting pertinent authority, and effectively and professionally communicating their conclusions. Students will learn to use the electronic tax data base RIA checkpoint. Fall semester. Students must take GCOM 7410 OR GCOM 7451.

This course gives students an opportunity to strengthen both their oral and written communication skills within a framework designed to: emphasize the impact of audience and occasion on communication strategy; examine the power of well-designed, high-impact deliverables; develop professional presentation skills and increase their public speaking confidence. Restricted to M.S. in Accounting students. Fall semester

Tax rules are pervasive in their effect on the decisions of businesses. This course uses the economics-based framework of “all parties, all taxes, all costs” to consider how both tax and non-tax factors affect business activities. Specific decision settings examined include mergers and acquisitions, compensation, and multi-jurisdictional tax planning. How firms report these tax effects in their financial statements are also covered. Spring semester

The course addresses the various business, tax, and accounting issues arising in connection with the formation, operation, and termination of domestic corporations and their shareholders. It provides in-depth coverage of the technical rules of Subchapter C, and places special emphasis on the identification and implementation of tax planning strategies available to corporations and their shareholders. Restricted to M.S. in Accounting students. Spring semester

This course provides an understanding of financial reporting issues related to business combinations, intercorporate investments, consolidated financial statements, corporate restructurings, and international transactions and operations. Understanding the economic substance and impact these issues have on the financial statements is important for professional accountants and financial analysts. Prerequisite: COMM 3110

Note: If you have taken a course in federal taxation that focuses on business concepts, you are not eligible to take GCOM 7451 and thus must take COMM 5460. Approval from the Program Director is required to take GCOM 7451.

How do managers use financial information to help deliver their organization’s value proposition? This course helps students to actively learn how to prepare and use financial information that can be used by managers when making critical business decisions. The course is designed specifically for Accounting, Management, Marketing, and Finance majors. Prerequisite: COMM 3110

Note: If you have had an Advanced Financial Accounting course in prior coursework, you are not eligible to take COMM 5130. COMM 5130 is McIntire’s undergraduate advanced accounting course, so if you have had the equivalent course already, you are not allowed to take it a second time. Approval from the Program Director is required to take this course.

This course introduces students to financial reporting, budgeting, and auditing in not-for-profit entities; government-wide and fund financial statements for state and local governments; and generally accepted government auditing standards. This course helps prepare students to take the portion of the CPA exam related to government and not-for-profit issues and provides a foundation for auditing, working with, and/or serving on GNP boards.

This course introduces students to sustainability reporting and environmental, social, and governance (ESG) issues, attempting to give a more expansive view of organizations’ financial, social, and environmental performance. We will critically evaluate current sustainability metrics, attempt to quantify and compare firms’ sustainability efforts, and discuss the challenges behind adopting rigorous, universal sustainability standards.

Seminar on Current issues in Accounting

Commerce for the Common Good courses (e.g., Race in Commerce; Value, Gender & Ambition at Work; Reimagining Global Capitalism)

This course examines the nature and influence of trading on financial market prices. Particular attention is directed to the role of noise in financial markets; the psychology of participants in financial markets; the identification of potential profitable trading opportunities; back office processing of trades; the management of the trading function; and artificial neural networks and AI expert trading systems. Mock pit trading sessions are held to give firsthand experience in simulated pit trading environments and illustrate some of the skills necessary for successful trading. Prerequisite: Fourth-year Commerce or graduate standing, or instructor permission

The course provides an overview of the fundamentals necessary to conduct data analytics with Python, including understanding Python objects, data types, structures, packages, and data flow statements; and, reading, writing, manipulating, and plotting data. Students perform predictive analytics via machine learning using industry-standard packages.

This course provides a manager’s view of cybersecurity and privacy that contains an overview of methods for managing and mitigating cybersecurity risk in organizations. It also includes an emphasis on applying analytics to understand cybersecurity threats and explores the role of privacy in society.

This course is designed to expand students’ knowledge of financial reporting from a user’s perspective. To do this, we use firm disclosures to explore how analysts use financial information to value the firm, how some managers attempt to alter perceptions of firm value, and how accounting rules can impact perceptions of firm value. Restricted to M.S. in Accounting students

This course helps students understand how behavior, psychology, and biases influence the preparation, interpretation, and auditing of accounting information. The class explores theories and research on judgment and decision-making and how those theories apply to aspects of financial reporting and auditing. Restricted to M.S. in Accounting students

The course includes the planning, processes (gathering evidence), and judgment required to render an opinion on an entity’s internal controls and financial statements. It deals with evidence theory, risk identification, and professional judgment. Audit methodology is examined through a study of auditing standards and the concepts and procedures developed to implement those standards. Other topics include data analytics, auditor independence, materiality, and audit reports.

Note: If you have taken an auditing course, you are not eligible to take GCOM 7349. Approval from the Program Director is required to take this course.

This intensive study of advanced auditing topics includes how auditors are using data analytics to respond to new challenges facing the profession. Topics are covered primarily through (a) professional and academic readings and (b) a case-based approach that allows for a hands-on experience with data analytics tools and techniques. Prerequisite: Auditing

Given the widespread use of financial reporting and the growing use of big data, business institutions have increasing demand for people who can bridge the disciplines of data, analytics methods, and decision-making. This course is designed to develop students’ ability to extract, analyze, and interpret information from required financial reporting.

This course examines ethical considerations within specific contexts frequently encountered by accountants to recognize common ethical situations faced in business (by accountants, their organizations, and their clients). Students study ethical frameworks and professional rules and practice, applying analyses to real-life and fictitious cases to learn from the experiences of others and how to manage ethical challenges in a professional context.

This course analyzes the federal income tax law and its application to business, investment, and personal transactions. The objectives of the course are to develop a basic understanding of federal income tax laws and to provide a framework for integrating income tax planning into the decision-making process.

Note: If you have taken a course in federal taxation that focuses on business concepts, you are not eligible to take GCOM 7451. This course is designed for students who have not had such a course. Approval from the Program Director is required to take this course.

This course focuses on global, environmental, and social sustainability and resilience. Students will explore how corporations and non-governmental organizations can address and impact change in our current environment. Students will study successful leadership strategies within corporations and by social entrepreneurs in effecting societal changes.

This course develops an analytical framework by which individuals and institutions can make real estate investment and financing decisions. This course emphasizes theory, concept building, financial modeling, and practical real estate applications. Students will use the case method to illustrate implementation of an analytical framework. Restricted to M.S. in Accounting students

This class provides students with a deep understanding and hands-on experience with information technology in business settings: advanced Excel features, macros, pivot tables, SQL, databases. By the end of the class, students have developed and tested an Excel-based system to solve a complex business problem in a financial setting. Learn more. Restricted to M.S. in Accounting students