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 the use of accounting for assets, liabilities and owners' equity

Units: 3
Usually Offered: Fall, spring, summer

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

Cost and Managerial Accounting covers concepts and analytical procedures necessary in the generation of accounting data for management planning control. Topics covered in this class include cost volume profit analysis, job costing, process costing, standard costing, allocating support costs, budgets and the decision making process.

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, spring
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.

Units: 3
Usually Offered: Fall, 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

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 covers using controls to protect information assets. Topics include internal and external IT auditing, the role of auditing role in information security, the IT audit process, system independent IT audit processes, system dependent IT audit processes, auditing outsourced IT systems and resources.  Controls covered will include desktop computer controls, systems development controls, computer center operation controls, assurance of information related to on-line, client-server, web-based, internet, cloud computing, virtualization and other advanced computer topics. Students will learn approaches to evaluating and addressing technology risk throughout the organization from the perspective of internal and external audit in addition to the view of end users. Topics included in the class will include coverage of all areas to prepare students to take the Certified Information Systems Auditor (CISA) exam.

Units: 3
Usually Offered: Not currently offered
Prerequisites: None

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

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 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: Spring
Prerequisites: Intermediate Financial Accounting I & II

In this course, audits are planned, performed and reported. This course will focus on performing tests of controls and substantive audit procedures. We will apply real world audit procedures in a simulated audit of a small town privately-held newspaper. The objective of the simulation is to provide you with hands-on experience performing analytical review procedures, internal control testing, substantive audit testing, working paper documentation and risk analysis. The simulated audit assignments will be completed in teams consisting of several students assigned on the first day of class.

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

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.

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

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: Fall
Prerequisites: Intermediate Financial Accounting I and II

The course will begin with a discussion of techniques and notations for object-oriented modeling. Building on these modeling techniques, we will then discuss strategies for implementing reusable and extensible systems and in particular design patterns—templates for software design that have been proved to deliver great practical value. The course will also cover a selected set of software engineering and project management issues and the current thinking on what constitutes the best practice to deal with these issues.

Units: 3

This course will integrate many business foundations in support of MIS students in the MS program. In today's environment, IT solutions have to support the competitive needs of organizations and recognize the inter-organizational nature of business processes. In addition, the IT solutions have to support the financial well-being of a firm as well as its responsibility to various stakeholders. This course uses five modules: business strategy in a global environment, process analysis and re-design in an ever expanding value chain; IT in support of these business processes, economic justification and social implications.

Units: 3

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 SQLServer and web-based development tools.

Units: 3

This course provides an understanding and application of system analysis and design processes centered on the systems development life cycle. Core topics include: project management and cost-benefit analysis; information systems planning and project identification and selection; requirements collection and structuring; process modeling; conceptual and logical data modeling; database design and implementation; design of the human-computer interface (HCI); system implementation; system maintenance and change management. Students will also be introduced to comparative development methodologies and modeling tools. The course involves a substantial project where students will learn the importance of effective communication and integration with users and user systems. The course emphasizes interpersonal skill development with clients, users, team members and others associated with development, operation and maintenance of systems.

Units: 3

This course is an overview of the methods, processes and functions necessary for effective communication in today's high tech, global marketplace. The goals for this course are to develop an understanding of the need for and the requisite skills of competent communication in both the physical and electronic environments.

Units: 3

This graduate level course provides an introduction to (a) the basic concepts of probability & distribution, and (b) the most commonly used statistical methods for data analysis. The goal of course is to ensure that students understand the basic principles of statistics and can select appropriate statistical tools and apply them correctly.  Topics include descriptive statistics, sampling distributions, hypotheses testing, statistical inferences on one versus two populations, simple, multiple regression, and logistic regression, and their applications.  This foundation course is intended for graduate students and required of all students in the 'Master of Management with an emphasis in Marketing' program. The course will use the statistical package SPSS to perform the statistical analyses.

Units: 2

The course will begin with a discussion of techniques and notations for object-oriented modeling. Building on these modeling techniques, we will then discuss strategies for implementing reusable and extensible systems and in particular design patterns—templates for software design that have been proved to deliver great practical value. The course will also cover a selected set of software engineering and project management issues and the current thinking on what constitutes the best practice to deal with these issues.

Units: 3

This course introduces data structures and algorithms that are suited for developing Internet-based information systems in business intelligence, search engines, digital libraries, knowledge management systems, web/data/text mining, national security and biomedical informatics. The course contains lectures, readings, programming assignments, lab sessions and a large-scale hands-on system development project. The course will begin with select fundamental yet useful data structures (e.g., stacks, queues, lists, trees and graphs) and sorting and searching algorithms. Newer and more robust web/data/text mining algorithms (e.g., neural networks, decision trees, genetic algorithms, spreading activation, information retrieval, natural language processing) are then introduced in the context of modern and emerging information systems in business, engineering and bioinformatics.

Units: 3
Prerequisite: Java programming

This course will integrate many business foundations in support of MIS students in the MS program. In today's environment, IT solutions have to support the competitive needs of organizations and recognize the inter-organizational nature of business processes. In addition, the IT solutions have to support the financial well-being of a firm as well as its responsibility to various stakeholders. This course uses five modules: business strategy in a global environment, process analysis and re-design in an ever expanding value chain; IT in support of these business processes, economic justification and social implications.

Units: 3

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 SQLServer and web-based development tools.

Units: 3

This course provides an understanding and application of system analysis and design processes centered on the systems development life cycle. Core topics include: project management and cost-benefit analysis; information systems planning and project identification and selection; requirements collection and structuring; process modeling; conceptual and logical data modeling; database design and implementation; design of the human-computer interface (HCI); system implementation; system maintenance and change management. Students will also be introduced to comparative development methodologies and modeling tools. The course involves a substantial project where students will learn the importance of effective communication and integration with users and user systems. The course emphasizes interpersonal skill development with clients, users, team members and others associated with development, operation and maintenance of systems.

Units: 3

This course provides an in-depth knowledge of data communications and networking requirements, including networking technologies, hardware and software. This course has two objectives. First, it focuses on basic networking standards and protocols. Second, students will learn to evaluate, select and implement different data network options and prepare a cost-benefit analysis for a proposed solution. This course may be offered as either a ground or distance learning course.

Units: 3

This course aims to give students the chance to apply curriculum skills acquired in their graduate program to consulting projects with a live client. Teams of several graduate students will finalize scope, plan and execute a project for an organization to deliver value to them. Teams will have support from the Eller Business Consulting department, the BCOM department and a faculty member who is a relevant subject matter expert. The learning objectives include (a) learning how companies make decisions in real, time-constrained, often politically charged environments, (b) applying skills and knowledge gained from the classroom to a business situation or problem, (c) learning and using project and client management skills and (d) communicating findings and recommendations in a professional manner.

Units: 3

This course covers using controls to protect information assets. Topics include internal and external IT auditing, the role of auditing role in information security, the IT audit process, system independent IT audit processes, system dependent IT audit processes, auditing outsourced IT systems and resources.  Controls covered will include desktop computer controls, systems development controls, computer center operation controls, assurance of information related to on-line, client-server, web-based, internet, cloud computing, virtualization and other advanced computer topics. Students will learn approaches to evaluating and addressing technology risk throughout the organization from the perspective of internal and external audit in addition to the view of end users. Topics included in the class will include coverage of all areas to prepare students to take the Certified Information Systems Auditor (CISA) exam.

Units: 3
Usually Offered: Spring
Prerequisites: None

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

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 introduces students to the concepts and practices of healthcare information systems. (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.

Units: 3

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

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

The objective of our MIS 516 course is to provide our University of Arizona students with a thorough and operational knowledge of information security so that this critical area is recognized as a management issue and not an IT issue.

Units: 3

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.

Units: 3

Enterprise Resource Planning (ERP) systems represents integrated strategy for management of information among organizations, suppliers and customers. Graduate-level requirements include completion of a group project on an advanced complementary or enabling technology using ERP. Students' projects include implementation or demonstration and presentation to class.

Units: 3

With the increased challenges from terrorism, the need to protect against security threats is even greater today. Thus, it is becoming increasingly necessary to find innovative and better ways to protect ourselves from these security threats. Finding less invasive techniques of detection suggests analyzing people's behavior or the ways/patterns in which they talk/write and identify cues to detect deception and the intent of deception. Also, this procedure needs to be automated using software tools and techniques because of the infeasibility of the manual approach for deployment of these techniques on a large scale. Thus our focus in this course is geared towards developing software tools and techniques dealing with the automatic deception and intent. The course will be project-based involving exchange of ideas, opportunities, challenges and research issues as well as development of software tools and techniques, in the area of detection of deception and intent, primarily based on the current research work being done at the Center for the Management of Information (CMI) at the University of Arizona. Graduate-level requirements include additional readings at graduate difficulty and detail level with class projects oriented toward their master's project or PhD dissertation.

Units: 3

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 and more. 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

Operational aspects of quality improvement. Topics include statistical process control and quality management programs. Graduate-level requirements include a report.

Units: 3

Productive systems, including service type industries; activities entailed in selecting, designing, operating, controlling and updating systems. Forecasting, aggregate planning, MRP, inventory models under uncertainty, scheduling. Graduate-level requirements include an additional term paper or program.

Units: 3

Productive systems, including service type industries; activities entailed in selecting, designing, operating, controlling and updating systems. Topics include strategy and competition, supply chain management, project management, facilities layout and location, quality and assurance and reliability and maintainability. Graduate-level requirements include an additional term paper or program.

Units: 3

Organization, management and control of material flow processes; logistical strategies and relationships of procurement, handling, warehousing, transportation and inventory control. Graduate-level requirements include an additional term paper or program.

Units: 3
Prerequisites: Introductory course in operations management

Project Management is the application of knowledge, analytical skills, scheduling software tools and techniques related to various project activities in order to meet project requirements. This course specifically addresses the nine project management "knowledge areas," the five project management "process groups" and the four-way constraints of project management (i.e., scope, time, cost, quality). Graduate-level requirements include an additional term paper or team-based PM Project with a real organization. Graduate-level requirements include an additional term paper or team-based PM Project with a real organization.

Units: 3

The primary objective of this course will be to develop the necessary perspective and strategic IS knowledge to help you succeed in a technology-intensive corporate environment. While fundamental technologies are typically available to all corporations, excellence in the efficiency and effectiveness of IS decision making, deployment and utilization can result in significant economic benefits. This course is necessarily a survey (i.e., breadth, not depth) type of course aimed at preparing the business professional to think strategically, creatively and critically about the use of IS in business settings. A key goal of the course is to equip the business professional with the tools necessary for analyzing business situations, recommend IS solutions to address them and prepare plans for their implementation.

Units: 2

The amount of data in our world has been exploding, resulting in what is popularly known as Big Data. At least three major forces are driving the interest and growth in Big Data (1) a rapid increase in the amount of data being generated on the internet, (2) the evolving strategy of firms to collect data from sources both internal and external along the entire product and process lifecycle, and (3) the phenomenal growth of social media, mobile applications and sensor based technologies as well as the Internet of Things. All of these forces are generating a flood of data which is increasing in volume, variety and velocity. The objective of this course is to introduce students to Data Science techniques to collect, process, visualize and analyze all kinds of "Big Data". It will provide training to those interested in becoming Data Scientists. The course will delve into web analytics and students will be exposed to tools such as Google analytics and participate in a Google Online Challenge to compete for awards. Topics related to network analysis techniques will be covered in detail where students will learn how to construct, mathematically analyze and visualize different types of networks. Additionally, students will also learn about using MongoDb, Hadoop and executing map-reduce jobs to process and analyze large datasets collected from social media sites such as Twitter, Youtube and Facebook.

Units: 3

The objective of this course is to give students a broad overview of managerial, strategic and technical issues associated with Business Intelligence and Data Warehouse design, implementation and utilization. Topics covered will include the principles of dimensional data modeling, techniques for extraction of data from source systems, data transformation methods, data staging and quality, data warehouse architecture and infrastructure and the various methods for information delivery. Critical issues in planning, physical design process, deployment and ongoing maintenance will also be examined. Students will learn how data warehouses are used to help managers successfully gather, analyze, understand and act on information stored in data warehouses. The components and design issues related to data warehouses and business intelligence techniques for extracting meaningful information from data warehouses will be emphasized. The course will use state-of-the-art data warehouse and OLAP software tools to provide hands-on experience in designing and using Data Warehouses and Data Marts. Students will also learn how to gather strategic decision making requirements from businesses, develop key performance indicators (KPIs) and corporate performance management metrics using the Balanced Scorecard, and design and implement business dashboards.

Units: 3
Prerequisite: MIS 531 or an equivalent database course