Course Descriptions
ACC 585 Financial Statement Reporting/Analysis
This course examines the production and use of corporate financial reporting for purpose of evaluating firm performance and financial position. Emphasis is given to the role of financial statement information in efficient capital markets and to the ability of accounting data to predict a firm's future performance. Selected topics include: (i) firm's accounting choices and the assessment of earnings quality; (ii) the effects of accounting alternatives on common stock prices; and (iii) the use of financial information in evaluating default risk and in identifying potentially bankrupt firms.
ACC 611 Advanced Income Tax Research (3 credits)
Focus on the study of federal tax legislation and IRS regulation of corporations, partnerships, estates and trusts. Special attention is given to capital gains and losses, normal tax and surtax, income and deductions for domestic, international, and multinational corporations. Tax research will be conducted through the analysis of IRS rulings an court cases.
ACC 630 Fund Accounting(3 credits)
Accounting principles and procedures as applied to non-for-profit entities are covered. In addition, the accounting standards and reporting requirements that relate to non-for-profit entities will be reviewed and analyzed
ACC 650 Advanced Auditing Theory (3 credits)
Advanced review of auditing standards and techniques, computerized auditing systems, SEC regulations, legal liability, and professional ethical standards.
ACC 685 Advanced Financial Accounting Theory (3 credits)
An examination and analysis of Generally Accepted accounting Principles (GAAP). The course reviews Financial Accounting Standards (FAS) in detail and includes a critical review of the research that is at the theoretical foundations of GAAP. In addition, the process by which the Financial Accounting Standards Board promulgates new FAS will also be analyzed.
BUS 505 Managerial Economics (3 credits)
Managerial economics is the application of economic theory and methodology to decision-making problems encountered by public and private institutions. Emphasis is on the identification and selection of alternative means of obtaining given objectives as efficiently as possible. It is a special branch of economics bridging the gap between abstract theory and managerial practice. Areas of study will include managerial economics and economic theory, statistical and econometric applications, demand, supply, markets, costs, profits and government and business. Prerequisite ECO 310 or equivalent.
MIS 515 Management Information Systems (3 credits)
Strategic uses of information that affect customers, markets, and products are becoming common today. Information is used to manage organizations, carry out strategy, control operations, and assist in decision-making. As a result, information is a resource with value equal to that of traditional assets such as inventory, capital, and human skills, In this course students will learn to manage and use information systems and technology. The MIS course provides concepts, methods, and techniques to identify an organization's information needs and to employ systems to meet these needs. The course introduces business students to topics such as information systems, database management, information technology, expert systems, and decision support systems
FIN 525 Financial Management Problems (3 credits)
Provides the student with in-depth experience with the subject of Corporation Finance for their future development as practicing executives. Students solve cases and problems faced by financial managers in the real world, that focus on major financial decisions and such current issues as corporate governance, securities issuance, globalization, privatization, financial analysis and planning, capital budgeting, capital structure, cost of capital, valuation, dividend policy, short/long term financing, financial markets, firm performance, and corporate restructuring. Prerequisites: FIN 302/FIN 502 or equivalent.
FIN 685 Seminar in Accounting & Finance
An integrating experience to apply the varied skills and knowledge accumulated through the required course work to make the student competitive in capital markets. Special emphasis will be upon mastery of body of accounting and financial knowledge including significant current development on the economic and financial scene. Students acquire greater understanding of global capital markets, demonstrate the ability to use the tools and techniques of accounting and investment analysis in the valuation of assets, and provide an synthesis of all previous related course work FIN 525 or equivalent.
MGS 511 Management Science (3 credits)
This survey course addresses the study of the scientific method as applied to management decisions. The forepart of this course addresses the development of basic statistics up to hypothesis testing. Topic coverage also includes (1) bivariate regression analysis, (2) multiple regression analysis, (3) PERT and CPM, (4) linear programming (graphic method only), (5) decision making under uncertainty (including maxi-max, mini-max, and maxi-min techniques) and (6) the basic elements of forecasting (including the classical time series model). Prerequisite STA 300 or equivalent.
Elective Course Descriptions
Any two graduate courses offered by the School of Management; selected either from the following or from courses listed in the M.B.A. Program.
ACC 571 Controllership (3 credits)
Students will learn techniques for budgeting, program analysis, segment evaluation and analyzing operating constraints. They will analyze controller problems through case studies. Finally, the students will present their analysis and recommendations orally and in writing. Prerequisite: Cost Accounting (ACC 470) or equivalent.
ACC 591 Independent Study (3 credits)
Extensive study and research on a particular topic of student interest under the supervision of a faculty member. The student is required to submit a written proposal which includes a description of the project, its duration, educational goals, method of evaluation and number of credits to be earned.
ACC 595 Internship (3 credits)
Internship placements provide students with a field experience related to their academic preparation enabling them to apply classroom instruction to the work site. Students are placed with an organization related to their major and specific area of interest to work along with, and be proctored by, experienced professionals. These are opportunities that cannot be duplicated in the classroom environment and provide an excellent transition into the field.
CMT 600 Continuous Registration (1 credit)
Maintaining continuous registration is a requirement for all graduate degrees. Students who have completed most course requirements but are finishing projects, capstone experiences, thesis or a re satisfying Incomplete or In-Progress grades must register to maintain continuous matriculation. Course may be taken up to 6 semesters at which time it is expected that all program requirements will have been met. Credit is not used toward program completion requirements. Only S/U grades are awarded for this course.
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