Learning Goals & Objectives
Accounting 120-hour undergraduate program:
Learning Goal 1
Students will apply current principles of accounting to the measurement and reporting of accounting information.
Students will:
- Objective A: Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement;
- Objective B: Evaluate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles;
- Objective C: Evaluate the various alternatives to the measurement of income and the determination of financial position.
Learning Goal 2
Graduates will know how to compare/contrast alternative business decisions, and evaluate the potential impact of these decisions on future financial performance.
Students will:
- Objective A: Demonstrate a sound understanding of cost behavior and analyze the differences resulting from fixed and variable costs in financial performance;
- Objective B: Analyze the differences that result in financial reporting from the company's choice of inventory costing techniques;
- Objective C: Apply budgeting techniques in the preparation of static and flexible budgets.
Learning Goal 3
Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Students will:
- Objective A: Demonstrate an understanding of the purpose of internal controls;
- Objective B: Demonstrate an understanding of the principles of controls;
- Objective C: Analyze the relationship of technology and controls.
Learning Goal 4
Graduates will know how the external regulatory, legal, and ethical environments impact business decisions and financial reporting requirements.
Students will:
- Objective A: Apply different ethical frameworks in making business decisions;
- Objective B: Apply both societal and governmental laws/regulations in making business decisions;
- Objective C: Apply Federal Tax Law and regulation in the determination of taxable liability.
Learning Goals for the accounting 150-hour undergraduate program:
Learning Goal 1
Students will apply current principles of accounting to the measurement and reporting of accounting information.
Students will:
- Objective A: Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement;
- Objective B: Evaluate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles;
- Objective C: Evaluate the various alternatives to the measurement of income and the determination of financial position;
- Objective D: Apply aspects of FASB's conceptual framework to transactions and compare/contrast the reporting impact of the concepts applied.
Learning Goal 2
Graduates will know how to compare/contrast alternative business decisions, and evaluate the potential impact of these decisions on future financial performance.
Students will:
- Objective A: Demonstrate a sound understanding of cost behavior and analyze the differences resulting from fixed and variable costs in financial performance;
- Objective B: Analyze the differences that result in financial reporting from the company's choice of inventory costing techniques;
- Objective C: Apply budgeting techniques in the preparation of static and flexibile budgets;
- Objective D: Evaluate effectiveness of controls and the methods used to test controls.
Learning Goal 3
Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Students will:
- Objective A: Demonstrate understanding of the purpose of internal controls;
- Objective B: Demonstrate understanding of principles of controls;
- Objective C: Analyze the relationship of technology and controls.
Learning Goal 4
Graduates will know how the external regulatory, legal, and ethical environments impact business decisions and financial reporting requirements.
Students will:
- Objective A: Apply different ethical frameworks in making business decisions;
- Objective B: Apply both societal and governmental laws/regulations in making business decisions;
- Objective C: Apply Federal Tax Law and regulation in the determination of taxable liability.
Learning Goals for the accounting 150-hour MBAA graduate program:
Learning Goal 1
Students will apply current principles of accounting to the measurement and reporting of accounting information.
Students will:
- Objective A: Construct the financial statements in accordance with generally accepted accounting principles and analyze the strengths and weaknesses of each statement;
- Objective B: Evaluate the reporting and valuation of assets and liabilities in accordance with generally accepted accounting principles;
- Objective C: Evaluate the various alternatives to the measurement of income and the determination of financial position;
- Objective D: Apply aspects of FASB's conceptual framework to transactions and compare/contrast the reporting impact of the concepts applied.
Learning Goal 2
Graduates will know how to compare/contrast alternative business decisions, and evaluate the potential impact of these decisions on future financial performance.
Students will:
- Objective A: Demonstrate a sound understanding of cost behavior and analyze the differences resulting from fixed and variable costs in financial performance;
- Objective B: Analyze the differences that result in financial reporting from the company's choice of inventory costing techniques;
- Objective C: Apply budgeting techniques in the preparation of static and flexibile budgets;
Learning Goal 3
Graduates will know the characteristics of internal control procedures needed in the aggregation of accounting information.
Students will:
- Objective A: Demonstrate understanding of the purpose of internal controls;
- Objective B: Demonstrate understanding of principles of controls;
- Objective C: Analyze the relationship of technology and controls.
- Objective D: Evaluate effectiveness of controls and the methods used to test controls.
Learning Goal 4
Graduates will know how the external regulatory, legal, and ethical environments impact business decisions and financial reporting requirements.
Students will:
- Objective A: Apply different ethical frameworks in making business decisions;
- Objective B: Apply both societal and governmental laws/regulations in making business decisions;
- Objective C: Apply Federal Tax Law and regulation in the determination of taxable liability.