Accounting          

ACC 501 Introduction to Financial Statements 1 SH

This class provides a brief intensive introduction to financial accounting for MBA students. The subject matter includes the accounting model, the components of the income statement, cash flow statement, statement of financial position and accompanying disclosures as well as the analysis thereof.

ACC 502 Introduction to Managerial Accounting 1 SH

This class provides a brief intensive introduction to management accounting for MBA students, including its relevance for decision-making, terminology, common analytical tools and ethical consideration. Prerequisite: ACC 501.

ACC 504 Financial Accounting Concepts 3 SH

This course examines the process of recording, analyzing, and interpreting business transactions and financial reports as it relates to the financial information component of the business information system. Emphasis is placed on the understanding, interpretation, and application of financial reports.

ACC 507 Strategic Cost Management 3 SH

The course examines how the manager or professional within an organization should address financial analysis requirements in making decisions affecting such issues as assessing organizational performance; creating a business plan for new products, subsidiaries, and other initiatives; deciding whether or not to eliminate a product, division, or other organizational unit; planning for growth; creating and monitoring an integrated budget; analysis of multiperiod projects; assessing return on individual decisions; and determining an organization’s most efficient cost system. Prerequisite: ACC 501 (or equivalent) and ACC 502 (or equivalent).

ACC 515 Advanced Topics in Business Valuation 3 SH

An in-depth study of the various methods to value non-publicly traded businesses and the associated issues.

ACC 516 Financial Statement Analysis 3 SH

Examine the tools and techniques to analyze and evaluate financial statements. Using real cases and situations, students will apply the various analytical techniques and skills to assess financial statements.

ACC 517 Advanced Accounting Topics 3 SH

An in-depth study of accounting research methods and applications to current accounting topics. Study and discuss SEC reporting requirements and international accounting standards. Discuss and analyze issues, topics and possible standards being considered by the FASB and IASB.

ACC 518 Advanced Topics in Tax 3 SH

This course will address selected topics, methods of research, and important issues of practice and procedure in the area of taxation. Specific topics will vary from year to year but examples include: tax research, international taxation, state and local taxation, tax procedure and professional responsibility, taxation for business and investment decisions and flow through entities. 

ACC 598 Faculty-Developed Course

This is an experimental course offered by the Accounting Department as a means of determining its value to the total program or in response to a particular request from a group of students.

ACC 599 Student-Developed Study

This vehicle is designed to provide the student with an opportunity to develop his/her own learning experience. A student will design a project and secure a faculty sponsor. The vehicle may be utilized more than one time. Prerequisite: written permission of the faculty sponsor and department. Registration through the Office of Graduate Admissions is required.

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