Undergraduate Certificate in Accounting, Ethics, and Technology

This course is the first of a two-course financial accounting series, providing an in-depth study of the accounting cycle, conceptual framework of financial accounting, valuation of balance sheet accounts, recognition of revenues, matching of expenses, and the reporting of the financial condition, operating results, and cash flows of an entity.

A course designed for undergraduate accounting students who, through the Accounting Internship Director, have secured career-related positions under the supervision of a sponsoring employer. Enrollment in the course constitutes full-time status for students completing full-time, salaried positions. Course may be taken on a pass-fail basis only and for no more than two consecutive semesters, repeated to a maximum of six credits.

This course focuses on two major components of accounting information systems: conceptual models and physical implementation. Accounting systems are studied from an accounting cycles perspective, emphasizing the nature and relevance of accounting internal controls and the relationship of accounting systems to the functional areas of accounting. Using contemporary information technology students analyze, design, and implement accounting systems along with relevant internal control structures.

An introduction to moral problems that arise in contemporary business practice and the ethical frameworks proposed to resolve them. Topics will include areas such as truth-telling and integrity; social responsibility; property rights and their limitations; and justice in personnel and labor practices.

This course introduces data management concepts and practices. Relational databases, structured query language (SQL), and data analytics (Alteryx) will also be incorporated to introduce data structure, database design, data queries and data manipulation.

This course provides an introduction, to, and hands-on experience with, data management, accounting analytics, and data visualization using Alteryx Designer and Tableau Desktop. By learning both practical software tools and the principles of data management and data visualization, you'll be better prepared to leverage data to provide insights into important accounting, auditing, and taxation problems.

This course provides a critical analysis of current practices in business sustainability reporting and analysis. Topics covered include reporting practices, regulatory requirements, reporting frameworks, reporting standards, rating agencies, investment products, activist investing and NGOs. The course also provides guidance for synthesizing information from corporate sustainability disclosures into traditional financial and valuation analyses. The class format combines lectures, interactive discussions, cases studies and project presentations.

Readings, projects, lectures and/or discussion to illuminate current topics of special interest or concern in accounting. May be repeated to a maximum of twelve credits. May not be repeated under the same title.