In addition to meeting with your advisor throughout your time at Tippie, you'll also use the course planning worksheet—it will help you know what courses you need to take for your major, as well as help you plan when you'll take them. Plan your course schedule with the worksheet and read about the courses you'll be taking below.
CPA track courses
Required courses
Professional Accounting Seminar (ACCT:3100)
Seminar topics, including accounting careers, curriculum, MAC program, internships, CPA examination and other professional certificates, Beta Alpha Psi, ethics, and global standards. Offered fall semesters. Corequisites: ACCT:2100; S/U graded or FIN:3500. (1 s.h.)
Income Measurement and Asset Valuation (ACCT:3200)
Accounting rules that determine how economic events and transactions are described in published financial reports; emphasis on revenue and expense recognition, asset valuation, accrual accounting model. Prerequisite: ACCT:2100 Duplicate credit to ACCT:3020 (3 s.h.)
Valuation of Financial Claims (ACCT:3300)
Current and long-term liabilities and stockholders' equity, off-balance sheet financing, cash flow statement, earnings-per-share, financial instruments. Prerequisites: ACCT:3100 or FIN:3500 & ACCT: 3200 (3 s.h.)
Introduction to Taxation (ACCT:3400)
Federal income taxation of individuals and businesses, including corporations, partnerships, and sole proprietorships; emphasis on developing a broad perspective on structure, administration, and rationale of federal income tax system. Prerequisite: ACCT:2100 (3 s.h.)
Accounting Systems and Analytics (ACCT:3600)
Application of computer technology to accounting and transaction processing systems; information systems infrastructure and trends; problem solving with microcomputer spreadsheets, databases; accounting cycle operations. Prerequisites: ACCT:2200 & BAIS:3005 (3 s.h.)
Auditing (ACCT:4100)
General framework underlying auditing, role of audit standards in planning and conduct of audits, effect of regulation, ethics, liability on audit practices. Prerequisites: ACCT:3300 & BAIS:2800 (3 s.h.)
Advanced Managerial Accounting Analytics (ACCT:4200)
Advanced topics in cost estimation, measurement, accumulation; use of cost data for decision making, performance evaluation in multi-unit organizations. Prerequisites: BAIS:2800, BAIS:3005, ACCT:2100 & ACCT:2200 (3 s.h.)
Accounting Ethics and Law (ACCT:4300)
Legal issues involving contracts, sale of goods, agency and partnership law, business structures including corporations and limited liability companies, employment law, and an overview of an accountant's legal liability and securities regulation. Prerequisites: ACCT:2100 & ACCT:2200 (3 s.h.)
Elective courses
Accounting elective courses
Advanced Tax Topics (ACCT:3500)
Taxation of corporations and partnerships from organization through liquidation; relative merits of conducting business as C corporation, partnership, S corporation; the alternative minimum tax; introduction to tax research. Prerequisites: ACCT:3400, 90 s.h., fall only (3 s.h.)
Cyber Security (ACCT:4280)
Gain a high-level view of computer security and foster a cyber-security mindset that is in demand across all industries. You will frequently change perspectives from the employee to the CEO, the casual home user, and the hacker throughout this class. We cover a broad range of topics and leave students with actionable items to make their daily digital interactions more secure. Prerequisite: BAIS:3005, spring only (3 s.h.)
Advanced Financial Accounting (ACCT:4400)
Accounting and reporting standards for business combinations, including mergers, consolidations, and multinational enterprises; accounting for partnerships, business segments, transactions denominated in foreign currency, including hedges using foreign currency derivate instruments; reporting standards for interim financial statements and fund accounting applied to government and nonprofit entities. Prerequisites: ACCT:3200, 90 s.h., spring only (3 s.h.)
Optional courses
Tax Practicum I (ACCT:3450)
Transformative opportunity to work on real-world tax problems with real clients; application of skills learned in classroom to real-world problems; development of crucial accounting career soft skills, including communication (explaining complicated ideas in simple language), moving out of one's comfort zone, working as a team, and having an appreciation for the importance of community service. Corequisite: ACCT:3400 pt. 1 winter only, pt 2. spring only (1-2 s.h.)
Tax Practicum (RISE) II (ACCT:3451)
Transformative opportunity to work on real world tax problems with real clients; application of skills learned in the classroom to real world problems; development of crucial accounting career soft skills, including communication (explaining complicated ideas in simple language), moving out of one's comfort zone, working as a team, and having an appreciation for the importance of community service. Prerequisite: ACCT:345, spring only (2 s.h.)
Special Topics in Accounting (ACCT:4000)
(1 s.h.)
Research Seminar for Tax Professionals (ACCT:4600)
Understanding the validity and use of various tax law sources; performing tax research using printed and electronic tax materials; evaluation of tax law provisions and application to specific facts and circumstances; preparing tax memorandums. Prerequisite: ACCT:3500, spring only (2 s.h.)