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22:010:583Financial Accounting (3) Focuses on the use of accounting information systems to support valuation, resource allocation, planning, capital management, production, costing, marketing, control, and performance evaluation decisions. |
22:010:601Management Accounting and Control (3) Provides a thorough background in contemporary issues in management accounting principles and techniques. Aggregation of various input costs and allocation of the costs to classes of outputs are examined with special emphasis on the use of data in managerial decision making. Application of traditional product costing techniques to the costing of intangible services is also examined. Evaluation of past performances using the cost information completes the issues examined in this course. Prerequisite: 22:010:577. |
22:010:602Managerial Problems in Financial Reporting (3) Proper use of financial accounting information requires substantial knowledge of the principles and techniques used to process and disclose financial events in the financial statements. Examines the fundamental issues of financial reporting and analysis techniques from the users` point of view. In addition to the basic structure of financial statements, selected current issues such as price level changes, foreign currency translation, lease accounting, and pensions are covered. Prerequisite: 22:010:577. |
22:010:603Income Taxation (3) Enables students to recognize and understand the impact of taxation as a major factor for both individual and business planning. Covers sources of federal tax law, the concept of income realization and recognition, timing of income recognition, timing and possibility of income tax deductions, tax accounting methods, and reporting periods. |
22:010:604Design and Development of Information Systems (3) Examines the conceptual issues in cost and value of information, structures of information systems, and some modern technologies in information processing. Not intended for current data processing professionals, but rather, for students who come or will come into contact with decisions related to identification of needs and production of information for managerial decisions. No specific programming or hardware topics will be discussed. |
22:010:605Corporate Taxation (3) Provides a broad overview of how the Internal Revenue Code taxes corporations and compares it to other forms of doing business (i.e., proprietorships, partnerships, limited liability companies, and S corporations). The course will cover the tax aspects of a corporation`s life cycle, including a corporation`s organization, financing, capital structure, distributions, redemptions, and ultimate liquidation. Prerequisite: 22:835:603. |
22:010:606Budgetary Planning and Control (3) Budgeting is a major tool of managerial planning and communication. Once adopted, the plan can serve as the standard to guide and evaluate the results of implementation. Surveys the basic principles and techniques of budget preparation, performance evaluation, and feedback systems. Managerial issues in internal accounting and control in uncertain and dynamic environments are studied as well as the technical issues. Classroom instruction depends heavily on case studies and student projects. Prerequisite: 22:010:601. |
22:010:608Auditing in a Corporate Environment (3) Concerns the independent appraisal activity within an organization; a managerial control which functions by measuring and evaluating the effectiveness of other controls and operations. The objective of operations and internal auditing is to assist all members of management in the effective discharge of their responsibilities by furnishing them with analyses, appraisals, recommendations, and pertinent comments concerning the activities reviewed. Covers foundations for internal auditing, fundamentals of control, operational audit approach, areas for operational auditing, review of financial statements, and administering the internal audit department. Prerequisite: 22:010:577. |
22:010:609Advanced Design and Development of Information Systems (3) Examines management`s need for advanced information technology in an organization, focusing on the systems and technology that are developed to supply this information. Does not primarily focus on the technical aspects of data processing and computer operations, though these topics will be discussed largely in the context of case examples. Thus, the emphasis is on the management of systems development rather than on specific tools and techniques. Students taking this course are expected to gain survey level knowledge of advanced technological tools of managerial information and the ways these tools can be used. Prerequisite: 22:010:604. |
22:010:622Internet Technology for Business (3) Introduction to telecommunications including LANs and WANs; discussion of how the Internet works including the protocols, routing, and domain name service; all the major Internet services including World Wide Web, email, telnet, ftp, newsgroups, talk, and chat; markup languages including HTML and extensible Markup Language (XML); security of information including basics of secret-key and public-key cryptography, digital signatures, and certificates; and security of networks and hosts including access control, packet filtering, firewalls, and intrusion prevention and detection; multicasting and Mbone; data mining, and intelligent agents. |
22:010:623Enterprise Resource Planning (3) Examines theories, concepts, and methodologies of enterprise resource planning systems (i.e. SAP, BAAN, PeopleSoft, Oracle) from the perspective of an internal or external organizational consultant. Includes an examination of assessment and diagnosis, contracting, survey of alternative ERP systems, and an overview of usage of one particular system. ERPs are overviewed along their accounting, marketing, human resources, production, and other features. Combines lectures, class discussion, and case analyses as a vehicle for the application of theory in action. |
22:010:624Strategic Cost Management (3) Designed to give students a broad strategic understanding of important aspects of cost and quality management as an integral part of corporate planning and control. Topics include relationships between cost, quality, efficiency and effectiveness, activitybased management, value analysis, strategic activity-based costing, operational activity-based costing, total quality management, cost of quality, reengineering, continuous improvement, cost and quality control, benchmarking, enterprise resource planning systems, supply chain management, the role of cost and quality in product development, customer management, budgeting and transfer pricing, and behavioral aspects of cost and quality management. |
22:010:642Special Topics: Cost and Quality Management (3) Deals with the interaction of cost management, quality management, time management, and functionality management in both manufacturing and services organizations with each other, with the strategy, and with operations. Introduces the student to systems of value, cost and quality measurement, evaluation and control. Focuses on strategic, marketing, and operations decisions- not on the techniques per se. Reading materials as well as the cases are designed to emphasize the practical implementation aspects of management systems in addition to conceptual understanding of how the systems are supposed to work. Internally structured but has open boundaries to benefit from collective experience. Part of the course will consist of book presentations. |
22:010:645Special Topics: Wired for the Technological Future (3) Introduces students to the main ideas, fundamental technology, and current business problems related to the development of the Internet and electronic commerce. The technological issues covered in the course include all the major Internet services (World Wide Web, email, telnet, ftp, newsgroups), the discussion of how the Internet really works, as well as the emerging technologies like Mbone and the virtual corporation and electronic commerce, the marketing and legal problems of Cyberspace, the virtual communities, and the financial and accounting resources on the Internet. |
22.010:648Special Topics: Decoding of Corporate Financial Communications (3) Interpretation and in-depth analysis of reported financial data. The role of taxes and tax disclosures will be included in the class discussions. Some aspects of valuation will be discussed. Issues include reported numbers making sense; reporting choices made by the preparer/firm when other choices under GAAP are available; strategy of firms in their choice of financial information disclosures; comparison of financial information within and across industries; projection of key information variables like earnings or cash flows into the future; financial reporting information used to gauge the riskiness of firms; prediction of the probability of bankruptcy using financial data. Prerequisites: 22:010:577, 22:390:587, 22:390:613. |
22:010:649Financial Accounting for Arts Nonprofits Examines in depth the major instruments of financial accounting and their use by arts managers to assure effective planning and controls. Students will work on actual financial materials from a local nonprofit and will become familiar with software used by such organizations today. Budgeting, government, and legal requirements will also be covered. |
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