At AIU, more of the courses you take, on average, are devoted to your field of interest than at other similar schools. Your classes may include:
Principles of Financial Accounting
This course focuses on the underlying concepts, ethical, regulatory and business environment of financial reporting with an emphasis on measurement, valuation and presentation of typical asset-related items.
Intermediate Accounting I
Intermediate accounting I provides a combination of professional language and vibrant pedagogy to facilitate the transition from financial principles to the professional accounting world and beyond. This course links accounting principles to the central activities of a business. A user/decision making approach, combined with the necessary coverage of GAAP, prepares the student to understand accounting in terms of a business' activities, which reflects the broadening definition of accounting today.
Intermediate Accounting II
This course covers the fundamentals of management accounting, including cost accounting, how to develop and use information for costing products and services, decision making, operational budgeting, performance evaluation, and other important subjects and provides an update on recent developments in the field.
An advanced study of the concepts and techniques used by management accountants to assist decision-makers within the organization. Areas covered include process accounting, job-order accounting, measuring quality costs, activity-based costing, and evaluating performance.
This course will provide the students the fundamentals of individual income taxation. A background of accounting courses is not essential for this course. The course may be of special interest to non-accounting majors. Topics include exemptions, exclusions, and deductions available to the individual. These concepts will aid the student in the preparation of an individual tax return.
This course presents concepts of auditing, outlining the standards and practices of today's auditors, and preparing students to perform the Integrated Audit with a necessary understanding of enterprise risk management and professional judgment as the future of the auditing profession.
Accounting Information Systems
This course focuses on the study of concepts and terminology of accounting information systems and their use in decision making in accounting and auditing. The course also covers Information Technology (IT) fundamentals, responsibilities and business implications.
This course exposes students to governmental and not-for-profit accounting practices, in the areas of financial analysis and planning, accounting for general capital assets and capital projects, and long term financing and routine governmental bookkeeping.
Quantitative Methods of Analysis
In this course, students will learn the fundamentals of probability, statistics, and their applications in business decision making.
Legal and Ethical Environment of Business
This course provides undergraduate students with a comprehensive introduction to the business sector's relationship to the principal forces operating in the ethical and legal environments. Particular attention is given to the constraints and opportunities presented by the regulatory environments in North America and the European Union. The course also provides an in-depth, comparative framework for understanding the ethical and intercultural challenges facing contemporary multinational and international organizations. With respect to the legal framework within which most business organizations operate, course topics include corporate problems of raising and maintaining capital by shares; relationships of directors to shareholders; respective rights and obligations; relationships of companies to third parties; control and the principle of majority rule.
Management and Leadership of Organizations
This course examines the elements of management and leadership as they apply to modern organizations. Special emphasis is placed on organizational change, role of managers, and cultural differences found in today's management environment.
The emphasis in this course is on applying and synthesizing concepts and techniques from all previous business/concentrations courses. The class sessions are designed to familiarize students with the many dimensions of business, with special emphasis on the area of specialization.
Course content subject to change.