Prerequisites

MBA 640

Course Credits

3.00

Description

Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied.Reference is made to accounting practices in othercountries and to pronouncements by the IASB.

Term Offered

Course Types

MBA Accounting

Prerequisites

ACCT 801 or permission of instructor

Course Credits

3.00

Description

Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

Term Offered

Course Types

MBA Accounting

Prerequisites

ACCT 801 or permission of instructor

Course Credits

3.00

Description

Building upon the treatment of financial accounting and reporting from ACCT 802, students learn the US GAAP accounting treatment of partnership and branch forms of organization, consolidations and business combinations. Governmental and not-for-profit methods of accounting are introduced.

Term Offered

Course Types

MBA Accounting

Prerequisites

ACCT 801 or MBA 640

Course Credits

3.00

Description

Students learn the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing and variance analysis. They learn how to work with multiple products - standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs, and constructing operating, working capital and capital budgets. They study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, and sourcing of products and services, and matching costing systems to strategy.

Term Offered

Course Types

MBA Accounting

Prerequisites

ACCT 802 or MBA 640

Course Credits

3.00

Description

Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

Term Offered

Course Types

MBA Accounting

Prerequisites

ACCT 801 or MBA 640

Course Credits

3.00

Description

Examines the pervasiveness and genres of fraud and explores the motivations, opportunities, and rationalizations that facilitate fraudulent behavior. Methods of detection, investigation, and prevention of financial statement frauds and other types of financial-related frauds are covered.

Term Offered

Course Types

MBA Accounting

Prerequisites

Take ACCT-802 and MBA-650; or program director's approval

Course Credits

3.00

Description

Students learn about the assessment of corporate strategy in respect to creation and retention of value; identification and management of risk and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

Term Offered

Course Types

MBA Accounting

Prerequisites

Take ACCT-801 and ACCT-804; or program director's approval

Course Credits

3.00

Description

Students learn the importance of financial information to corporate strategy and assessment of key performance areas and principal sources of business risk. They develop a framework for designing responsible accounting systems to map corporate strategy, key performance indicators, and risk into the managerial organization and learn to balance financial and non-financial measures of performance. Students also research and study organizational issues around managerial incentives and performance measurement and creating a learning organization.

Term Offered

Course Types

MBA Accounting

Prerequisites

Take ACCT-802; or program director's approval

Course Credits

3.00

Description

Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S.public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB

Term Offered

Course Types

MBA Accounting

Prerequisites

MBA-640 Or ACCT-802

Course Credits

3.00

Description

Students learn how information management technologies affectthe provision of disclosing financial information to management and to the financial markets. Students learn financial modeling to support planning and control processes, decision and executive support systems, database design, technical aspects of organizational communication and the implementation of internal controls; privacy and data security issues.

Term Offered

Course Types

MBA Accounting

Prerequisites

MBA 640 or ACCT 802

Course Credits

3.00

Description

Covers fund accounting, encumbrance accounting, and GASB pronouncements, cost accounting and budgetary control for government and its agencies, medical, educational, religious and other nonprofit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

Term Offered

Course Types

MBA Accounting

Prerequisites

Instructor's approval

Course Credits

3.00

Description

A Student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report, and the project must be approved by the dean of academic affairs prior to registration.

Term Offered

Course Types

MBA Accounting