Financial accounting concepts that aid entrepreneurs, managers, investors, and creditors in planning, operating, and analyzing a business. Emphasis is on interpretation of financial statements.

Offered through SUAbroad by educational institution outside the United States. Student registers for the course at the foreign institution and is graded according to that institution's practice. SUAbroad works with the SU academic department to assign the appropriate course level, title, and grade for the student's transcript.

Exploration of a topic (to be determined) not covered by the standard curriculum but of interest to faculty and students in a particular semester.

Introduction for non-Whitman students to financial and managerial accounting and reporting concepts used by entrepreneurs and managers in planning and decision making.

Introduction to the role of accounting information systems in measuring performance, influencing employee behavior, and facilitating planning decisions such as what products and services to offer, in which markets, and at what prices.

Participation in a discipline or subject related experience. Student must be evaluated by written or oral reports or an examination. Permission in advance with the consent of the department chairperson, instructor, and dean. Limited to those in good academic standing.

Offered through SUAbroad by educational institution outside the United States. Student registers for the course at the foreign institution and is graded according to that institution's practice. SUAbroad works with the S.U. academic department to assign the appropriate course level, title, and grade for the student's transcript.

Exploration of a problem, or problems, in depth. Individual independent study upon a plan submitted by the student. Admission by consent of supervising instructor(s) and the department.

Exploration of a topic (to be determined) not covered by the standard curriculum but of interest to faculty and students in a particular semester.

Accounting concepts and standards. Topics include: accounting cycle; income determination; financial statements; measurement and valuation of assets including cash, investments, receivables, inventory, property, plant, and equipment, and intangibles. Additional work required of graduate students.

Accounting concepts and standards. Topics include: accounting cycle, financial reporting, financial statement analysis, cash flows, income tax allocation, measurement and valuation of liabilities; equity, leases, and pensions. Additional work required of graduate students.

In-depth examination of costing products and services, and using cost information in planning and control decisions. Pricing, budgeting, standards, strategic cost systems, just-in-time/backflushing costing, and activity-based costing. Additional work required of graduate students. Junior standing or graduate status.

Offered through SUAbroad by educational institution outside the United States. Student registers for the course at the foreign institution and is graded according to that institution's practice. SUAbroad works with the S.U. academic department to assign the appropriate course level, title, and grade for the student's transcript.

This course equips learners with an understanding of Environmental, Social, and Governance (ESG) reporting principles, underlying major frameworks, and standards. Teaches practical skills needed to compile, interpret, and present ESG metrics and narratives. Additional work required of graduate students.

Tax planning and taxation of business transactions, such as basis, gains, losses, nontaxable exchanges, depreciation, amortization, other business deductions, and tax credits. Research and communication skills. Extra work required of graduate students.

Exploration of a topic (to be determined) not covered by the standard curriculum but of interest to faculty and students in a particular semester.

Provide an understanding of the use of technology and internal controls to create, process, store, secure, analyze, and report information. Explore database design, business process modeling, and XBRL. Audit and manage accounting information systems.  Additional work required of graduate students.

Accounting analytics including Benford's Law, current and prior period data, anomaly detection, correlation and time series detection, risk assessment and risk scoring, and purchasing card transaction fraud.

Participation in a discipline or subject related experience. Student must be evaluated by written or oral reports or an examination. Permission in advance with the consent of the department chairperson, instructor, and dean. Limited to those in good academic standing.

Audit practice and reporting on financial statements. Audit standards, the demand for auditing, and regulatory, legal, and ethical influences on auditors. Audit objectives, evidence, control environment, and risk assessments. Case studies and problems. Extra work required of graduate students.

Accounting and reporting for business combinations, foreign currency transactions, derivatives, and governmental entities. Extra work required of graduate students.

Offered through SUAbroad by educational institution outside the United States. Student registers for the course at the foreign institution and is graded according to that institution's practice. SUAbroad works with the S.U. academic department to assign the appropriate course level, title, and grade for the student's transcript.

Federal taxation of the formation, operation, liquidation, and reorganization of partnerships, subchapter C, subchapter S, and limited liability corporations. Federal taxation of partners and shareholders. Extra work required of graduate students.

The course introduces the tools for effective analysis of financial statements. Students will analyze financial statements in the context of equity valuation for the purpose of making well-informed investment decisions.  Additional work required of graduate students.

Application of innovative accounting technology in value-based accountancy processes: financial reporting, audit, and tax. Includes interaction with experienced practitioners in accounting advisory or consulting. Additional work required for graduate students.

Exploration of a problem, or problems, in depth. Individual independent study upon a plan submitted by the student. Admission by consent of supervising instructor(s) and the department.

Completion of an Honors Capstone Project under the supervision of a faculty member.