Dawn Gupta, MBA

Accounting concepts and procedures, studied through the analysis, classification, recording, and summarizing of business transactions. Financial statements are introduced and shown to be a source of essential information for management and others outside of the business. Ethical issues in financial reporting are considered.

An introduction to managerial accounting emphasizing how managers use accounting data within their organizations for planning, control, and making decisions. The course is structured to provide a foundation of cost terms, systems design, cost behavior, procedural techniques for planning and control, performance measurements, and the use of data for making operational decisions. Ethical issues in managerial reporting are considered.

A study of the audit function as performed by the outside public accounting firm. All stages are covered: planning the audit, gathering evidence, review of internal control provisions, development of working papers, analysis of accounts, preparation of statements, and final audit report. The ethics of the accounting profession are stressed throughout the course.

A study of the audit function as performed by the outside public accounting firm. All stages are covered: planning the audit, gathering evidence, review of internal control provisions, development of working papers, analysis of accounts, preparation of statements, and final audit report. The ethics of the accounting profession are stressed throughout the course.

Practical application of standards and techniques in audit and assurance engagements. It will extend your fundamental knowledge in this area and seeks to develop judgment and analytical skills that apply to a variety of audit objectives and settings.

Practical application of standards and techniques in audit and assurance engagements. It will extend your fundamental knowledge in this area and seeks to develop judgment and analytical skills that apply to a variety of audit objectives and settings.

Analysis of financial statements. This course will provide a solid foundation in financial statement analysis for professional accountants, business managers, financial analysts, investors, creditors, and lenders.

Analysis of financial statements. This course will provide a solid foundation in financial statement analysis for professional accountants, business managers, financial analysts, investors, creditors, and lenders.

Study of non-corporate organizations with primary focus on governments, hospitals, college and universities and voluntary health and welfare organizations. Coverage will include principles of fund accounting, financial reporting, budgeting and auditing governmental and not-for-profit organizations. In addition, topics related to operating a business as a partnership will be included.

Study of fraud examination as performed by forensic accountants. All stages of the fraud examination process are covered: a review of the legal system and civil and criminal proceedings, review of internal control processes, the application of auditing processes in fraud investigation, valuing a business, computer investigation and expert testimony, discussing means of information security, identifying methods of dispute resolution, and analyzing various types of fraud, including tax fraud, financial statement fraud, identify theft, and organized crime. Ethics of the accounting profession are stressed throughout the course providing study of the new Sarbanes-Oxley Act of 2002.