This bridge course provides non-accounting majors with foundational knowledge in financial accounting. It covers the accounting cycle, preparation of financial statements, accounting for assets, liabilities, equity, and key GAAP vs. IFRS considerations, preparing students for success in graduate-level accounting coursework and CPA licensure.
This bridge course equips non-accounting majors with intermediate financial and managerial accounting knowledge, focusing on financial analysis, budgeting, equity and bond transactions, partnership accounting, and integration of reporting concepts. Students will build upon foundational knowledge to interpret financial statements, make strategic decisions, and prepare for the CPA Exam.
To develop advanced financial accounting knowledge and analytical skills required for CPA exam readiness, emphasizing business combinations, consolidations, multinational transactions, segment reporting, and governmental disclosures.
To develop mastery of auditing standards, techniques, and assurance engagements, enabling students to evaluate complex audit scenarios, design audit strategies, and assess risks in compliance with CPA REG and AUD content areas.
This graduate-level course equips students with advanced knowledge of managerial accounting methods and performance evaluation tools essential for internal decision-making, cost control, and strategic planning. Emphasis is placed on linking managerial accounting concepts with CPA exam Business Analysis & Reporting (BAR) content domains.
- Teacher: Donna Viens
To instill a deep understanding of professional ethics, integrity, and regulatory frameworks in accounting, preparing students to recognize, evaluate, and respond to ethical dilemmas in compliance with the AICPA Code of Professional Conduct and CPA REG and AUD exam content.
This course provides an in-depth examination of the principles, standards, and practices of accounting for governmental and not-for-profit (NFP) organizations. Students will analyze the unique reporting requirements set by GASB (Governmental Accounting Standards Board) and FASB (Financial Accounting Standards Board) for entities that do not operate for profit. Emphasis will be placed on fund accounting, financial statement preparation, budgetary and performance reporting, revenue recognition for NFPs, auditing and compliance requirements, and ethical considerations. The course integrates case-based applications and CPA exam preparation to ensure readiness for the FAR and AUD sections of the CPA exam.
- Teacher: Donna Viens