Accounting & Law Courses – Learning Goals and Objectives
Course List
| ACC201 | ACC202 | ACC210 | ACC211 | ACC212 | ACC301 |
| ACC303 | ACC307 | ACC331 | ACC421 | ACC426 | ACC441 |
| ACC451 | ACC452 | LAW371 | LAW372 |
Courses with an asterisk* do not have individual college, program, or major learning goals. However, each course has specific course goals listed on the class syllabi provided by the professor.
ACC201 - Financial Accounting
Program (BS/BA) Level Learning Goals and Objectives:
Goal 2: Graduates will have fundamental analytical and quantitative skills.
Objectives: Students will be able to:
D. Perform and interpret standard accounting and financial computations and analysis.
ACC202 - Managerial Accounting
Program (BS/BA) Level Learning Goals and Objectives
Goal 2: Graduates will have fundamental analytical and quantitative skills.
Objectives: Students will be able to:
D. Perform and interpret standard accounting and financial computations and analysis.
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ACC210 - Accounting Procedures
Course Level Learning Goals and Objectives
This class only has course level learning goals and objectives which are established by course instructor and should be listed in your syllabus. Please consult your instructor for further details.
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ACC211 – Principles of Accounting I
Program (BS/BA) Level Learning Goals and Objectives:
Goal 2: Graduates will have fundamental analytical and quantitative skills.
Objectives: Students will be able to:
D. Perform and interpret standard accounting and financial computations and analysis.
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Principles of Accounting I course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
B. Evaluate the results of internal controls testing on the effectiveness of the internal control environment and recommend, where appropriate, additional procedures as appropriate to achieve acceptable level of audit risk, in an automated environment.
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ACC212 – Principles of Accounting II
Program (BS/BA) Level Learning Goals and Objectives:
Goal 2: Graduates will have fundamental analytical and quantitative skills.
Objectives: Students will be able to:
D. Perform and interpret standard accounting and financial computations and analysis.
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Principles of Accounting II course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
Goal 3: Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Objectives: Students will be able to:
A. Understand and evaluate business processes and how they contribute to organizational objectives.
C. Demonstrate the ability to identify critical data, and analyze and communicate the information in an appropriate format for the decision-maker.
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ACC301 – Intermediate Accounting I
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Intermediate Accounting I course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
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ACC303 – Cost Accounting
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Cost Accounting course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 3: Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Objectives: Students will be able to:
A. Understand and evaluate business processes and how they contribute to organizational objectives.
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ACC307 – Management and Accounting Information Systems
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Management and Accounting Information Systems course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 1: Graduates will be able to evaluate an organization’s system development process, the conceptual design of organizational systems and determine methods to provide information for business decision-making.
Objectives: Students will be able to:
A. Understand systems development life cycle (SDLC) concepts and create recommendations in the application of the SDLC.
B. Apply principles of database design and effectively create database schemas based on conceptual business models.
C. Apply concepts for effectively retrieving information from relational databases.
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
B. Evaluate the results of internal controls testing on the effectiveness of the internal control environment and recommend, where appropriate, additional procedures as appropriate to achieve acceptable level of audit risk, in an automated environment.
C. Understand and evaluate the effectiveness of internal controls in an automated environment and apply alternative methods to assess the controls.
Goal 3: Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Objectives: Students will be able to:
A. Understand and evaluate business processes and how they contribute to organizational objectives.
B. Understand and apply enterprise risk management concepts.
C. Demonstrate the ability to identify critical data, and analyze and communicate the information in an appropriate format for the decision-maker.
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ACC331 – E-Business
Major Level Learning Goals and Objectives (Accounting Information Systems)
The E-Business course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 1: Graduates will be able to evaluate an organization’s system development process, the conceptual design of organizational systems and determine methods to provide information for business decision-making.
Objectives: Students will be able to:
A. Understand systems development life cycle (SDLC) concepts and create recommendations in the application of the SDLC.
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
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ACC421 - Advanced Accounting Problems
Major Level Learning Goals and Objectives
Goal 1: Students will apply current principles of accounting to the measurement and reporting of accounting information.
Objectives: Students will be able to:
- Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement;
- Evaluate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles;
- Evaluate the various alternatives to the measurement of income and the determination of financial position.
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ACC426 – Information Systems Auditing
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Information Systems Auditing course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 1: Graduates will be able to evaluate an organization’s system development process, the conceptual design of organizational systems and determine methods to provide information for business decision-making.
Objectives: Students will be able to:
A. Understand systems development life cycle (SDLC) concepts and create recommendations in the application of the SDLC.
Goal 2: Graduates will know how financial information is aggregated and reported, in a controlled and secure manner, to external users in an automated system
Objectives: Students will be able to:
A. Understand and evaluate business processes and internal controls affecting the aggregation of financial information.
B. Evaluate the results of internal controls testing on the effectiveness of the internal control environment and recommend, where appropriate, additional procedures as appropriate to achieve acceptable level of audit risk, in an automated environment.
C. Understand and evaluate the effectiveness of internal controls in an automated environment and apply alternative methods to assess the controls.
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ACC441 - Fraud Exam: Detection & Deter
Learning Goal 1
Graduates will develop and apply tools and methods to fraud detection.
Students will:
A. Develop an understanding of the various types of fraud schemes;
B. Develop processes and procedures utilized to detect fraud;
C. Apply the use of technology in fraud detection.
Learning Goal 2
Graduates will develop and apply tools and methods to fraud prevention.
Students will:
A. Become familiar with strategies and tools for fraud prevention;
B. Develop processes and procedures utilized to deter fraud;
C. Apply the use of technology in fraud deterrence.
Learning Goal 3
Graduates will apply legal and ethical principles in decision-making in the context of fraud investigation and analysis.
Students will:
A. Apply professional accounting and auditing standards to fraud-related investigative work;
B. Apply ethical values in the context of fraud detection and prevention;
C. Apply critical thinking skills to make informed judgments.
ACC451 - Accounting Theory & Research
BSBA graduates will have a fundamental knowledge and understand the value chain for goods and services.
A. Understand the creation of value through business processes integrating production and distribution of goods and services.
B. Students will be able to apply the concept of the marketing mix for goods and services when describing an organization's marketing strategy.
Program Learning Goals
Goal 1: Students will apply current principles of accounting to the measurement and reporting of accounting information.
Objectives: Students will be able to:
A. Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement
B. Valuate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles.
C. Evaluate the various alternatives to the measurement of income and the determination of financial position.
D. Apply aspects of FASB’s conceptual framework to transactions and compare/contrast the reporting impact of the concepts applied.
ACC452 – Enterprise Systems
Major Level Learning Goals and Objectives (Accounting Information Systems)
The Enterprise Systems course satisfies the following Accounting Information Systems major level learning goals and objectives:
Goal 3: Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Objectives: Students will be able to:
A. Understand and evaluate business processes and how they contribute to organizational objectives.
B. Understand and apply enterprise risk management concepts.
C. Demonstrate the ability to identify critical data, and analyze and communicate the information in an appropriate format for the decision-maker.
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LAW371 - Business & Commerical Law