This course provides an introduction to financial accounting that concentrates on concepts, relationships, and the procedures involved in preparing and analyzing financial statements of for-profit business organizations. Concepts in this class include accounting for assets, liabilities, and owners' equity.

This course provides an introduction to managerial accounting that concentrates on concepts, relationships and the procedures involved in understanding the strategic decision making process of managers in for-profit business organizations. Concepts in this class include the use of accounting data in the managerial process, cost allocation systems and budgeting.

Units: 3
Usually Offered: Fall, spring, summer

This course begins with an overview of the theoretical basis of financial accounting and a review of the four principal financial statements. The course then examines valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on assets and revenues. Students are expected to understand the accounting theory and concepts that underlie the accounting issues covered in class as well as to become technically proficient with respect to the accounting principles governing the reporting of financial statement items.

Units: 3
Usually Offered: Fall, spring, summer

This course is an intermediate accounting course that examines the valuation, measurement and reporting issues related to selected financial statement items, with an emphasis on liabilities and stockholders' equity. It is assumed that students have a strong accounting background since this is a 2nd Intermediate class. There are two main goals of the class. The first is to become technically proficient in financial reporting. The second is to understand how, why and where any given transaction affects the firm's financial statements.

Units: 3
Usually Offered: Fall, spring, summer

This course covers the principles of federal taxation, with an emphasis on how individuals are taxed. The course integrates tax compliance, tax planning, financial accounting, economics and finance. Mastering the material in this course will allow students to apply the framework learned to personal and business decisions, assess potential compliance and planning ramifications of current and prospective tax rules, understand tax computations for individuals and business entities and devise strategies that minimize taxes and maximize after-tax wealth.

Units: 3
Usually Offered: Fall, spring, summer

This course examines the theory and methodology involved in the preparation of consolidated financial statements, accounting for mergers and acquisitions, translation of foreign currency financial statements, accounting for multiple currencies, accounting for derivatives and hedging, accounting for partnerships, governmental accounting, debt restructuring, corporate organizations and liquidations.

Units: 3
Usually Offered: Fall
Prerequisites: Intermediate Financial Accounting I and II

This course provides a broad overview of the following areas of law, as related to business: ethics, the court system, alternative dispute resolution, the Constitution, torts, intellectual property, criminal law, contracts, negotiable instruments, creditors' rights, secured transactions, bankruptcy, agency, employment discrimination, labor law, corporations, securities, insider trading and professional liability.  Note: This course is not an accounting topic and state boards of accountancy may count it as other business credits as opposed to accounting credits.

Units: 3
Usually Offered: Spring
Prerequisites: None

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations, Accounting for Income Taxes (ASC 740), Partnerships, Estates, Trusts and Gifts. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders and liquidation). Throughout the corporate segment of this course, there will be an emphasis on understanding how taxes relate to business decisions and planning. In the Partnership, Gifts, Estates and trusts segment of this course, we will look at these topics from an overview perspective to give you a general idea about the tax issues involved.

Units: 3
Usually Offered: Fall
Prerequisites: Principles of Federal Taxation and Intro Financial Accounting

Note: For MSA students taking multiple tax classes, ACCT 647A Corporate Tax (Spring) can be taken instead of ACCT 522 as a core class.

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall
Prerequisites: Intermediate Financial Accounting I

This course consists of three parts. In the first part, we seek to understand the company and its business, and to measure profitability and credit risk. In the second part, we explore issues related to income statements and balance sheets. In the third part, we develop tools for forecasting pro forma financial statements and consider basic issues related to company valuation and investment potential.

Units: 3
Usually Offered: Fall
Prerequisites: Intermediate Financial Accounting I and II

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring
Prerequisites: Intro Financial Accounting

This course provides a theoretical analysis of the role of accounting and taxation in society. This class examines existing accounting and taxing institutions involved in policy making and standard setting; international issues are included. Upon the completion of this course students should be able to: 1) Critique the underlying concepts and theories that led to existing accounting rules and that guide policy setters in defining or refining those rules, 2) Foresee how changes in the regulatory and business environment will shape and reshape accounting standards and the accounting profession, and 3) Discuss and debate complex accounting issues.

Units: 3
Usually Offered: Fall

This course focuses on taxation viewed from various jurisdictions including state, local, and international.  The course includes a review of sales tax, property tax, state income tax, and international tax issues.

Units: 3
Usually Offered: Spring

This course provides an overview of forensic and investigative accounting topics. It concentrates on concepts involved in understanding and differentiating the various types of forensic and investigative accounting methods. Instruction and application of basic forensic and investigative accounting techniques will a focus of this course.

Units: 3
Usually Offered: Spring
Prerequisites: Principles of Audit

The techniques and tools used to audit and perform accounting have changed significantly. Auditing is now a dynamic, innovative, and technically driven profession where continuing professional development, often with new technology takes place daily.

Units: 3
Usually Offered: Spring
Prerequisites: Intermediate Financial Accounting I and Principles of Audit

This is a graduate level tax course designed to teach the student basic research and communication skills. We will learn to examine the major sources of tax authority, assess the appropriateness of the authoritative sources as applied to specific factual situations, and communicate the results of tax research clearly and concisely to practitioners and clients involved in tax planning and decision making.

Units: 3
Usually Offered: Fall

The purpose of this class is to cover ASC 740, Accounting for Income Taxes, and a variety of related financial accounting and income tax concepts.  The course not only covers the various conceptual complexities associated with accounting for income taxes but it will also introduce the student to tax provision preparation using Microsoft Excel.  Furthermore, students will learn to analyze and interpret the data that is used to compile a comprehensive tax provision.  Lastly, by the end of the course, students will have the tools to draw conclusions about a company's income tax position by analyzing and interpreting the data and narratives in its tax footnote disclosures.

Units: 3
Usually Offered: Spring

The objective of this course is to learn how to use tax return preparation software, with a focus on partnership taxation. The skills you learn in this class will be equally useful with any tax return preparation software and any type of tax return (e.g., corporate, individual).  This course will also cover the basics of gift, estate and trust taxation.

Units: 3
Usually Offered: Fall

Accounting information systems are designed to collect, process, store, transform and distribute information for planning, decision making and control. An effectively designed system can add value to a firm by improving process efficiency, increasing the reliability and timeliness of information, improving the quality of products and services and enhancing the quality of planning and control. Designing an effective accounting information system requires a comprehensive understanding of accounting rules and processes, internal control and the role of accounting information in decision making. This course will focus on the flow of accounting information through the organization, the role of information and information technology in decision making, the use of internal controls for ensuring the validity, accuracy and completeness of accounting information and the design and use of relational databases. Graduate-level requirements include a research paper on trends in accounting system implementations and participation in group projects.

Units: 3
Usually Offered: Fall, spring
Prerequisites: Intermediate Financial Accounting I and II

This course provides an introduction to Microsoft Excel with a focus on how to use this product in an accounting environment. Proficiency in Microsoft Excel will make you more efficient and valuable to employees. Topics covered in this class include, but are not limited to, basic excel functions, If function, Vlookup & Hlookup, tables, charts and pivot tables.  Note: This course is not an accounting topic and state boards of accountancy may count it as other business credits as opposed to accounting credits.

Units: 1
Usually Offered: Fall, spring
Prerequisites: Intro Financial Accounting

The objective of this course is to introduce you to a general ledger accounting software package. The focuses will be on how clients use many of the features available in accounting software and how their accountants can dig into the software to investigate and trouble-shoot accounting issues.

Units: 1
Usually Offered: Fall, Spring
Prerequisites: Intro Financial Accounting

This course will introduce you to data analytics, with a focus on identifying and interpreting financial relationships using data analytic software. This will be accomplished by completing a multi-level case study in data analytics software, analyzing and responding to case study questions, and preparing a final cumulative report.

Units: 1
Usually Offered: Fall, Spring
Prerequisites: Intro Financial Accounting & Acct 562A Excel

This course provides an introduction to accounting for governmental and not-for-profit entities, along with the unique accounting issues facing these entities. We will look at the Generally Accepted Accounting Principles that provide a foundation for governmental accounting and financial reporting, the principles of fund accounting and the basic financial statements for not-for-profit entities. We will develop a hands-on understanding of applicable software via a computerized project. Graduate-level requirements include leading presentations, participation in online platform and contributing supplementary articles on current issues for class discussion.

Units: 3
Usually Offered: Fall
Prerequisites: Intermediate Financial Accounting I and II

The objective of this course is to develop the communication skills necessary for Master of Accounting students to succeed in the accounting profession. The course focuses on written communication, oral communication and presentation skills, with specific application to financial information and the accounting profession. Interpersonal skills including delivering feedback, diversity management, teamwork, leadership and interviewing will also be covered.

Units: 3
Usually Offered: Spring
Prerequisites: Intermediate Financial Accounting I and II

This course introduces the student to fundamentals of database analysis, design, and implementation. Emphasis is on practical aspects of business process analysis and the accompanying database design and development. Topics covered include: conceptual design of databases using the entity relationship model, relational design and normalization, SQL and PL/SQL, web based database design, and implementation using Oracle or some other modern Database Management Systems. Students are required to work with a local client organization in understanding their business requirements, developing a detailed set of requirements to support business processes, and designing and implementing a web based database application to support their day- to-day business operations and decision making. Students will acquire hands-on-experience with a state-of-the-art database management system such as Oracle or Microsoft SQL Server, and web-based development tools.

Units: 3
Usually Offered: Fall - department consent required

NOTE: MIS 531 is a challenging and technical course, with a time intensive database project.  The MIS department may require proof of technical experience before allowing a student to be enrolled in this course.

Corporations today are said to be data rich but information poor. For example, retailers can easily process and capture millions of transactions every day. In addition, the widespread proliferation of economic activity on the Internet leaves behind a rich trail of micro-level data on consumers, their purchases, retailers and their offerings, auction bidding, music sharing, so on and so forth. Data mining techniques can help companies discover knowledge and acquire business intelligence from these massive datasets.   This course will cover data mining for business intelligence. Data mining refers to extracting or "mining" knowledge from large amounts of data. It consists of several techniques that aim at discovering rich and interesting patterns that can bring value or "business intelligence" to organizations. Examples of such patterns include fraud detection, consumer behavior, and credit approval. The course will cover the most important data mining techniques --- classification, clustering, association rule mining, visualization, prediction --- through a hands-on approach using XL Miner and other specialized software, such as the open-source WEKA software.

Units: 3
Usually Offered: Fall, Spring - department consent required

Visualizing data is an important step in understanding data, exploring relationships, and "making a case." The goal of this class is to introduce students to principles and tools of data visualizations, and create visualizations using appropriate tools for two different but related purposes: (1) exploration; and (2) presentation. The first part is about trying to understand the data and test hypotheses that drive the data visualization effort, and formulate a story; the second part is to convey that finding to others in a convincing manner.

Units: 3
Usually Offered: Spring - department consent required

Broad survey of the individual, organizational, cultural, social and ethical issues provoked by current and projected uses of networked computers on the Internet.   Graduate-level requirements include an additional term paper.

Units: 3
Usually Offered: Spring - department consent required

This course exposes the student to a broad range of computer systems and information security topics.  It is designed to provide a general knowledge of measures to insure confidentiality, availability, and integrity of information systems.  Topics range from hardware, software and network security to INFOSEC, OPSEC and NSTISS overviews. Components include national policy, threats, countermeasures, and risk management among others.  Graduate-level requirements include an oral case study report as their final.

Units: 3
Usually Offered: Fall, Spring - department consent required

The objective of this course is to provide students with a thorough understanding of risk management as it applies to information security and corporate assets.  The course covers numerous concepts to include asset valuation, data collection, conducting a risk assessment, risk reporting and monitoring as well as presenting various risk assessment models and frameworks.   Students will complete this course with an understanding of the elements and steps necessary for completing a risk assessment.

Units: 3
Usually Offered: Spring - department consent required

The information security arena contains a broad array of multi-level models for assessing, planning, implementing and monitoring the mitigation of security risks.  At the very core of this information security spectrum are the actual system and network devices which store, manage, transmit and secure information.  This course is designed to provide a working knowledge of issues and techniques surrounding the proper safeguarding of operating systems and related components.  Filled with Information Assurance topics, this course offers a solid base for system administrators and technical managers.  Graduate-level requirements include an additional project and presentation.

Units: 3
Usually Offered: Fall, Spring - department consent required

This course focuses on the management and organization of health care delivery, particularly in the United States. The course examines the salient features of the health care context, the unique challenges these features produce for managers in that industry, and solutions that organizations have used to address those challenges. Micro to macro challenges and solutions are explored, with a particular emphasis on the ways that leadership, human resources, culture, operations, organization design, and strategy influence the quality, safety, and costs of care and the patient experience. Graduate-level requirements include a written single, 8-12 page paper (text only, not counting references, tables, charts, etc.)

Units: 3
Usually Offered: Fall, Spring

Healthcare expenditures now account for more than 1/6 of Gross Domestic Product in the United States. This class will explore the sources of funding for those expenditures, and the rapidly changing trends therein.

Units: 3
Usually Offered: Fall, Spring

This course introduces students to the concepts and practices of healthcare information systems.. Topics include: (1 ) introduction to the health IT discipline; (2 ) major applications and commercial vendors; (3 ) decision support methods and technologies; (4 ) information systems design and engineering; and (5 ) new opportunities and emerging trends. A semester-long group project will provide students hands-on experience in planning and building healthcare information systems; associated ethical and legal concerns, software engineering and human-computer interaction issues, and user acceptance and outcomes evaluation methods will also be discussed. Graduate-level requirements include leading a class discussion on a course related topic.

Units: 3
Usually Offered: Fall, Spring - department consent required

This course provides students with an overview of the basic concepts and analytical techniques employed in corporate finance.  The goal of this class is to provide a solid foundation in the fundamentals of finance enabling students to pursue further study in any area of finance.

Units: 2
Usually Offered: Fall, Spring
Prerequisites: Intro Financial Accounting & Intro Managerial Accounting

The purpose of this course is to build upon the theoretical knowledge, concepts, and analytical techniques of finance learned in FIN 510A.  The focus will be on application of principles applied to case work using Excel spreadsheets.  The goal of this class is to enable students to be fully prepared for summer internships.

Units: 2
Usually Offered: Fall, Spring
Prerequisites: FIN 510A

This course is designed to provide students with a hands-on introduction to fundamental valuation, and financial decision making.  The course objectives are to integrate and operationalize the various topics included in managerial finance, i.e., the financing and investment decisions.  The course builds upon and reinforces the theoretical and institutional framework presented in the first semester core courses, primarily through the vehicle of case studies.

Units: 3
Usually Offered: Fall, Spring
Prerequisites: FIN 510A/B

Financial Statement Analysis for Investment Management is designed to develop your ability to analyze financial statements for the purposes of investment management and will cover the materials in the CFA Level 1 and Level 2 exam curricula. Corporations have a fair degree of latitude for reporting results within the bounds of International Financial Reporting Standards (IFRS) (outside of the United and States) and Generally Accepted Accounting Standards (GAAP) (within the United States). A financial analyst needs to have an understanding of the implications of manager's financial reporting choices in order to make meaningful valuation assessments.

Units: 3
Usually Offered: Fall
Prerequisites: FIN 510A/B

Portfolio theory with applications to the markets for equities, fixed income securities, and options. Risk analysis and investment strategies.

Units: 3
Usually Offered: Fall
Prerequisites: FIN 510A/B

Application of communications theory and research findings in advertising, sales promotion, publicity, personal selling; planning, conduct and administration of programs of information and persuasion.

Units: 2-3
Usually Offered: Fall
Prerequisites: MKTG 510

Strategic approaches in customer relationship management to include customer identification, acquisition, development, attrition and retention. Analytical tools are used to explore customer databases, lifetime value of customers and return on marketing investment.

Units: 3
Usually Offered: Fall
Prerequisites: MKTG 510

The key objective of this graduate level course is to understand the development and implementation of a comprehensive long-term marketing strategy for a company or business organization by focusing on its customers, competitors, and market opportunities. The course will provide students with an opportunity to broaden their understanding of competitive marketing strategy and to develop skills in formulating, implementing and monitoring it. Through readings, lectures, and cases we will cover a variety of topics including understanding & delivering customer value, understanding customer loyalty & its implications, choosing appropriate position in the value-chain, implementing effective segmentation and competitive positioning strategies, and designing effective pricing, channels, branding, and digital marketing strategies in a wide variety of consumer, industrial, and service industries as well as for new and old-economy businesses. The course will be of value to students interested in brand management & digital marketing, technology marketing & management, sales & distribution, entrepreneurship, management consultants, & corporate strategy.

Units: 3
Usually Offered: Spring

Great products/services supported by attractive advertising and distribution create value for the customer while effective pricing captures value for the company.  Although pricing cannot fully compensate for poor product development, promotion and distribution, ineffective pricing can surely prevent those efforts from resulting in financial success.  Many companies create great value for their customers yet fail to capture that value in their earnings due to lack of integration between their value creation activities and their pricing decisions.  Experts say that for marketing strategists, pricing is the moment of truth.  The purpose of this course is to make sure that when you reach that moment of truth you know 'what' to do and 'how' to do it. To equip you with the required expertise, this course covers theories, conceptual frameworks and analytical tools used to make effective pricing decisions.

Units: 2-3
Usually Offered: Fall
Prerequisites: MKTG 510

Specification of management information needs, evaluation of research proposals and findings, methods of gathering and analyzing data, administrative aspects of research and decisions.

Units: 3
Usually Offered: Spring
Prerequisites: MKTG 510

The opinion formulation process of the professional auditor, the auditor's reports, professional standards, internal and operational auditing.

Units: 3
Usually Offered: Fall
Prerequisites: Intermediate Financial Accounting I

Students will apply audit procedures in a simulated audit of a small privately-held business. A key objective of the simulated audit is to provide students with hands-on experience performing an analytical review and substantive tests of details related to internal control and specific accounts. Students must satisfy the course requisites to enroll in this course.

Units: 3
Usually Offered: Spring
Prerequisites: Principles of Audit

This course provides an overview of forensic and investigative accounting topics. It concentrates on concepts involved in understanding and differentiating the various types of forensic and investigative accounting methods. Instruction and application of basic forensic and investigative accounting techniques will a focus of this course.

Units: 3
Usually Offered: Spring
Prerequisites: Principles of Audit

This course is designed to assist students in enhancing awareness of ethical dilemmas that arise in both personal situations and in the Accounting profession. It will expose students to the AICPA Professional Code of Conduct as it relates to ethical issues such as independence, integrity, and objectivity, and to provide students with a structure for making ethical decisions.

Units: 3
Usually Offered: Spring
Prerequisites: Intro Financial Accounting, Intro Managerial Accounting

This course focuses on federal tax laws primarily related to regular C corporations. However, coverage will also include S corporations, Accounting for Income Taxes (ASC 740), Partnerships, Estates, Trusts, and Gifts. We will follow the life cycle of a corporation and discuss the tax issues and business decisions at each stage (formation, operations, distributions to shareholders, and liquidation). Throughout the corporate segment of this course, there will be an emphasis on understanding how taxes relate to business decisions and planning. In the Partnership, Gifts, Estates, & Trusts segment of this course, we will look at these topics from an overview perspective to give you a general idea about the tax issues involved.

Units: 3
Usually Offered: Fall
Prerequisites: Principles of Federal Taxation

Note: For MSA students taking multiple tax classes, ACCT 647A Corporate Tax (Spring) can be taken instead of ACCT 522 as a core class.

This is a graduate level tax course designed to teach the student basic research and communication skills. We will learn to examine the major sources of tax authority, assess the appropriateness of the authoritative sources as applied to specific factual situations, and communicate the results of tax research clearly and concisely to practitioners and clients involved in tax planning and decision making.

Units: 3
Usually Offered: Fall
Prerequisites: Principles of Federal Taxation

This course focuses on taxation viewed from various jurisdictions including state, local, and international.  The course includes a review of sales tax, property tax, state income tax, and international tax issues.

Units: 3
Usually Offered: Spring
Prerequisites: Principles of Federal Taxation

The purpose of this class is to cover ASC 740, Accounting for Income Taxes, and a variety of related financial accounting and income tax concepts.  The course not only covers the various conceptual complexities associated with accounting for income taxes but it will also introduce the student to tax provision preparation using Microsoft Excel.  Furthermore, students will learn to analyze and interpret the data that is used to compile a comprehensive tax provision.  Lastly, by the end of the course, students will have the tools to draw conclusions about a company's income tax position by analyzing and interpreting the data and narratives in its tax footnote disclosures.

Units: 3
Usually Offered: Spring

The objective of this course is to learn how to use tax return preparation software, with a focus on partnership taxation. The skills you learn in this class will be equally useful with any tax return preparation software and any type of tax return (e.g., corporate, individual).  This course will also cover the basics of gift, estate and trust taxation.

Units: 3
Usually Offered: Fall