53:010:512
Performance Measurement and Competitive Strategy (3)
Advanced techniques used to analyze managerial accounting information system for decision-making; profit planning and control emphasized. Cases and current readings on budgeting, cost control, standards, and performance evaluation, including balanced scorecard, are covered.
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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, and introduces tax-related research.
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53:010:523
Advanced Auditing and Assurance Services (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.
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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, and the interpretation of accounting data, revenue and expense recognition, and reporting. Issues in debt and equity financing.
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53:010:532
Accounting Information Systems and Internal Control (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 red systems analysis, structured systems design, systems implementation and operation, and AIS applications.
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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.
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53:010:584
Advanced Taxation (3)
This case-based course includes 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.
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53:010:651
Special Topic: Colloquium on Current Accounting Issues in Accounting Practice (3)
Professionals from public accounting and industry will speak on topics of current interests in accounting, auditing, and income taxes, in conjunction with the coverage of topics from popular press. Students attend or participate in forums, seminars, or conferences on current issues in accounting practice.
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53:135:502
Quantitative Skills (3)
This course provides the mathematical and statistical foundation that will help students in understanding topics presented in courses offered by different functional areas such as finance, accounting, marketing, and management. Topics covered include descriptive statistics, probability, discrete and continuous random variables, sampling, confidence intervals, hypothesis testing, and linear regression analysis. The course also includes the use of statistical software programs.
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53:140:504
Commercial Business Law and Regulation (3)
Covers various aspects of the
uniform commercial code, with emphasis on the following topics: formation,
operation, and discharge of contracts; agency; commercial paper;
debtor-creditor relationships, including bankruptcy; property, partnerships,
and corporations with respect to liability, the power of corporate officers,
and the right of stockholders; negotiable instruments and bailment; and other
aspects of federal legislation that impact business operations.
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53:620:505
Leadership and Managing Human Capital (3)
This course is designed to help students acquire new knowledge and develop skills related to the understanding of managing behavior and processes in organizations. It is also the goal of this course to help students become more aware of their effectiveness as individuals and group/team participants in an organizational setting. Topical coverage includes, but is not limited to, organizational culture and structure, group/team dynamics, leadership and power issues, communication, decision-making, motivation theories and applications, managing stress, and individual differences such as perceptions, attitudes, and personality.
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