53:010:502Accounting for Financial Analysis (3) Introduction to basic concepts, standards, and practices of financial reporting. Basic financial statements, inventories, long-term productive assets, bonds and other liabilities, and stockholders` equities. |
53:010:503Accounting for Management (3) Accounting for investments and business combinations and financial ratios, budgeting, cost-volume-profit analysis, cost control, and the analysis and measurement of divisional performance. Prerequisite: 53:010:502. |
53:010:512Cases in Cost and Managerial Accounting (3) Advanced techniques used to analyze managerial accounting information for decision making; profit planning and control emphasized. Cases and current readings on budgeting, cost control, standards, and performance evaluation covered. Prerequisite: 53:010:503 or equivalent. |
53:010:520Taxation for Managerial Decision Making (3) Introduction to the federal tax system and tax-related decision making for managers. Explores the statutory, administrative, and judicial structure from which federal tax law evolves. Prerequisite: 53:010:502. |
53:010:521,522Directed Study in Accounting (BA,BA) Directed study supervised by an individual faculty member and approved by the director of the M.B.A. program. Prerequisite: 53:010:502. |
53:010:523Advanced Auditing (3) Theory of the attest function and advanced practical applications with attention to methods and procedures for evidence gathering, evaluation, and reporting. Philosophy, statistical sampling, EDP auditing, fraud examination, professional ethics, and audit research cases emphasized. Prerequisite: 52:010:415 or equivalent. |
53:010:525Problems in Financial Reporting (3) Intensive examination of financial statements from the point of view of the user. Focus on accounting institutions, standards, and methodology; the interpretation of accounting data, revenue and expense recognition, and reporting. Issues in debt and equity financing. Prerequisite: 53:010:503. |
53:010:532Accounting Information Systems (3) Examines concepts, principles, and components of computerized accounting information systems. Topics include information concepts, data flow diagrams, data dictionaries, a model information system, system flowcharts, internal controls, hardware and software study, structured systems analysis, structured systems design, systems implementation and operation, and AIS applications. Prerequisite: 53:010:502 or equivalent. |
53:010:533Management Control Systems (3) Examines the nature and structure of the management control process. Readings and cases, with emphasis on cost, profit, and investment management systems through programming, budgeting, and standard and performance appraisals. Prerequisite: 53:010:503 or equivalent. |
53:010:535Seminar in International Accounting (3) International accounting phenomena. Topics include historical and conceptual development of international accounting; diversity of accounting practices focusing on selected countries; multinational enterprises; international accounting standards setting; national accounting standards setting models; legal environment and regulation models in selected countries; relations between economic, cultural, and political factors and accounting rules and practices focusing on selected countries; multilisting of stocks; accounting professions; and audit environment. Prerequisite: 53:010:502. |
53:010:561Government and Nonprofit Accounting (3) Detailed study of accounting for federal and local governments, agencies, educational and health care institutions, charities and religious organizations, and other not-for-profit organizations. Environment, evolution, budgetary systems, auditing, and various alternatives of fund accounting emphasized. Government and nonprofit accounting as it relates to government, colleges and universities, and voluntary health and welfare programs. |
53:010:564Accounting Theory and Policy (3) Contemporary theories explaining accounting and auditing phenomena. Alternative hypotheses and views to explain existing and emerging issues and observations in areas relating to the markets for accounting and auditing services. Accounting regulations, rule setting, and the accounting profession. Prerequisite: 52:010:306 or equivalent. |
53:010:565Financial Statement Analysis (3) Analysis, understanding, and interpretation of financial statements; simple skills and methods for making common sense of the elaborate financial statements and financial reports prepared according to existing accounting standards and conventions. Skills relevant to credit analyses, lending decisions, security analyses, investment decisions, and other decisions that rely on financial data. |
53:010:566International Accounting (3) Covers accounting and reporting principles and practices in various countries, as well as accounting considerations in international business operations, such as foreign currency translation, auditing, accounting systems, taxation, and sensitive payments. Prerequisite: 53:010:502 or equivalent. |
53:010:584Advanced Taxation (3) Analysis of the federal tax laws as they apply to the income of partnerships, decedents, estates and trusts, and corporations. Focus on corporate distributions, especially taxed corporations, capital changes, liquidations, and corporate reorganizations. Prerequisite: 52:010:383 or equivalent. |
53:010:670Special Topics in Accounting (3) Topics vary from term to term. Consult the director of the M.B.A. program for specific content each term. Students may enroll in more than one special topics course. Prerequisite: 53:010:502. |
