Curriculum

Advanced, timely topics in Accounting, Auditing and professionalism, and professional communications are accompanied by a fourth course selected each year based on its timeliness and relevance. The courses can be eligible for later transfer to Loyola's Professional MBA program, subject to their compatibility with the selected area of concentration.


Advanced Topics in Accounting

Students will address a selection of timely, complex, and controversial issues in accounting, including:

  • The nature of International Financial Reporting Standards (IFRS), recent developments in the convergence of IFRS and U.S. Generally Accepted Accounting Principles (GAAP), and the implications of U.S. adoption of IFRS
  • Mark-to-market (fair value) accounting
  • The nature of complex financial instruments and how they relate to accounting and valuation issues
  • The new Financial Accounting Standards Board (FASB) online codification system and Extensible Business Reporting Language (XBRL) for public companies
  • Advanced Topics in Auditing and Professionalism

Students will discuss the relationship between ethics and professionalism and conduct substantial ethical analysis by:

  • Examining the American Institute for Certified Public Accountants (AICPA) Code of Professional Conduct and studying recent cases of misconduct and market dysfunction.
  • Examining, in light of recent business failures, the nature of internal controls over financial reporting (ICFR), enterprise risk management (ERM), and the history and current agenda of the Public Company Accounting Oversight Board (PCAOB).

Professional Communications

This course will provide the practical skills necessary to communicate in a professional manner and to do so effectively, including:

  • Key elements of effective presentations
  • Effective writing and speaking skills
  • Interviewing skills from the interviewer’s perspective
  • Special considerations for technology-assisted forms of communication and documentation
  • Information Systems in a Global Environment

The fourth component of the curriculum is designed to be a flexible course, shaped each year by an especially relevant topic based on the latest developments in accounting. This year the course will consider special issues for information systems designed for a global organization, including cross-cultural and multi-cultural complexities.


Learn more about the estimated costs, related standard occupations, and normal completion time for the accounting certificate program.

   

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