Learning Outcome Matrix
Program Code: ACCTM
Start Date: 2024-09-01
| Course | Title | ACCTM1 | ACCTM2 | ACCTM3 | ACCTM4 | ACCTM5 | ACCTM6 | ACCTM7 | ACCTM8 | ACCTM9 | ACCTM10 | ILO1 | ILO2 | ILO3 | ILO4 | ILO5 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ACCT700 | Introduction to Research in Accounting and Taxation | X | X | X | X | X | X | X | ||||||||
| ACCT715 | Financial Accounting Theory | X | X | X | X | X | X | |||||||||
| ACCT725 | Management Control Processes & Systems | X | X | X | X | X | X | X | X | |||||||
| ACCT729 | Financial & Managerial Accounting | X | X | X | X | X | X | |||||||||
| ACCT731 | Enterprise Resource Planning Systems | X | X | X | X | X | X | X | X | |||||||
| ACCT732 | Forensic Accounting | X | X | X | X | X | X | X | ||||||||
| ACCT733 | Advanced Auditing and Data Analytics | X | X | X | X | X | X | X | X | X | ||||||
| ACCT734 | Enterprise Risk Analysis & Management | X | X | X | X | X | X | X | ||||||||
| ACCT752 | C-Corporation Taxation | X | X | X | X | X | X | X | X | |||||||
| ACCT753 | Pass-Through Entity Taxation | X | X | X | X | X | X | X | ||||||||
| ACCT795 | Accounting Research Seminar | X | X | X | X | X | X |
| ILO1 | Communication: Communicate professionally using a variety of modalities (written, spoken, and technological). |
| ILO2 | Critical Thinking: Analyze and evaluate information to make reasoned arguments and solve problems. |
| ILO3 | Civic & Global Engagement: Integrate knowledge and skills to engage with and respond to social, environmental, and economic challenges at local, national, and global levels. |
| ILO4 | Ethics: Analyze and evaluate complex issues and situations to make informed ethical decisions. |
| ILO5 | Disciplinary Expertise |
| ACCTM1 | Using the Systems Development Life Cycle, identify, evaluate and resolve specific enterprise-wide planning system issues, propose solutions and evaluate success after systems implementation. |
| ACCTM2 | Assess an entity’s (or segment of an entity’s) risk tolerance and use specific risk assessment techniques to recommend appropriate strategies and solutions and implementation issues. |
| ACCTM3 | Describe a financial audit from the point of view of a company’s management and an external audit firm; perform data analysis and/or data mining on financial and non-financial data. Investigate and evaluate audit or data mining issues to identify potential audit issues. |
| ACCTM4 | Design and evaluate internal controls based on the COSO framework to eliminate or mitigate error and/or fraud; apply forensic accounting techniques to identify and investigate anomalies in accounting data. Investigate and evaluate forensic accounting issues. |
| ACCTM5 | Research and synthesize specific accounting information to create new knowledge. |
| ACCTM6 | Research and analyze the tax circumstances of individual taxpayers to identify advanced tax compliance issues and/or identify tax planning opportunities. |
| ACCTM7 | Identify, research and analyze the tax issues and tax planning opportunities associated with corporations and apply tax law to create corporate income tax returns. |
| ACCTM8 | Gain familiarity with tax laws that apply to pass through tax entities and apply tax law to specific situations through tax memos and the creation of tax returns. Research and analyze the tax issues and planning opportunities associated with the formation of pass-through tax entities. |
| ACCTM9 | Describe and explain the structure of the Internal Revenue Service (IRS) and describe the policies and procedures involved in various types of communication with the IRS. |
| ACCTM10 | Research and synthesize specific tax accounting information to be able to apply tax regulation, policies and procedures to client or career situations to create new knowledge |