53:010:502
Accounting for Financial Reporting (3)
Comprehensive coverage of the accounting system designed for financial reporting to stakeholders of the firm such as stockholders, creditors, financial analysts, and the public at large. The impact of financial transactions on the operating performance and financial position of the firm are emphasized. Application of GAAP in accounting, accounting irregularities, and ethics in financial reporting are incorporated throughout the course.
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53:010:503
Accounting for Managerial Decisions (3)
The course covers the accounting systems designed to help management in decision making. Planning (budgeting) and control systems, various product and service costing methods, and cost analysis for pricing replacement, outsourcing, quality, and other management decisions are emphasized. Performance evaluation of product lines, divisions, and the firm as a whole including balanced scorecard and incentive systems are also covered.
Prerequisite: 53:010:502.
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53:010:512
Cases 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.
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53:010:520
Taxation 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.
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53:010:521,522
Directed Study in Accounting (3,3)
Directed study supervised by an individual faculty member and approved by the director of the M.B.A. program.
Prerequisite: 53:010:502.
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53:010:523
Advanced 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: 53:010:502.
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53:010:525
Problems 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.
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53:010:532
Accounting 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.
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53:010:535
Seminar 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. This course may also count toward an international business concentration.
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53:010:564
Accounting 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: 53:010:502.
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53:010:565
Financial 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.
Prerequisite: 53:010:502.
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53:010:584
Advanced Taxation (3)
Analysis of the federal tax laws as they apply to the income of partnerships, S-Corps, decendents, estates and trusts, and corporations. Focus on corporate distributions, especially taxed corporations, capital changes, liquidations, and corporate reorganizations.
Prerequisites: 53:010:502 and 53:010:520.
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53:010:670
Special Topics in Accounting (3)
Topics vary from semester to semester. Consult the director of the M.B.A. program for specific content each semester. Students may enroll in more than one special topics course.
Prerequisite: 53:010:502.
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