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| REQUIRED CORE COURSES - Choose four of the six below |
| ACT620 |
Advanced Financial Accounting |
3 Credits |
| This course would introduce students to the accounting for government and non-profit institutions. Standards issued by the Governmental Accounting Standards Board would be studied, applied and compared to the accounting standards issued by the Financial Accounting Standards Board. Students would also study in detail and apply the rules of consolidation accounting under the purchase method of accounting for acquisitions. Home office and branch accounting along with departmental accounting would be applied and anlyzed. |
| ACT625 |
Cost Analysis |
3 Credits |
| How managers go about planning, designing and implementing control systems would be assessed. Students would solve problems in the areas of transfer pricing, budget preparation, and performance measurement. Incentives under management compensation plans and financial performance reports would be analyzed. Students would also employ cost analysis in the decision making process. |
| ACT630 |
Advanced Tax Accounting |
3 Credits |
| This course would cover advanced tax issues which require the student to build upon prior tax knowledge. Tax planning and strategy at the individual and corporate level would be focused upon. Students would also be required to research various tax problems and evaluate various tax strategies. |
| ACT635 |
Forensic Accounting |
3 Credits |
| Students would study the provisions of the Sarbanes-Oxley Act and distinguish the procedures of fraud investigation from the regular auditing process. This course would be intended to provide students with practical guidance and enhance an auditor's abilities to recognize, prevent, and detect financial frauds in organizations. |
| ACT640 |
Government and Not-for-Profit Accounting |
3 Credits |
| This course would cover all aspects of accounting for governmental and not-for-profit institutions. Financial reporting for state and local governments will be covered along with budgetary accounting for business type activities. In addition accounting for non-profit organizations will be discussed including, regulatory, taxation and performance issues. |
| ACT645 |
Accounting Theory |
3 Credits |
| This course would present the history and development of accounting principles. Emphasis would be given to intensive study of theoretical problems relating to the determination of income and the presentation of financial condition. Conflicts and shortcomings that exist within the traditional structure of accounting theory and generally accepted accounting principles (GAAP) would be analyzed. Students would evaluate arguments and opposing views of existing standards and those in the exposure draft stage. |
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| ELECTIVES - Depending upon educational background and career goals (Any of the courses not selected above) |
| ACT510 |
Accounting Fundamentals |
3 Credits |
| An accelerated study of accounting and financial management issues and techniques to provide insight into the financial performance of organizations. The course is a comprehensive study of the preparation, interpretation, analysis, and use of accounting statements and financial information. |
| ACT519 |
Intermediate Accounting I |
3 Credits |
| A comprehensive study of generally accepted accounting principles as they relate to the measurement and reporting of assets and income. Students examine the nature, composition, valuation, and classification of balance sheet items. Prerequisite(s): ACT 222 and 223 |
| ACT523 |
Intermediate Accounting II |
3 Credits |
| The second semester continues the application of generally accepted accounting principles related to intangibles, bonds, debt and loans, partnerships, corporations, and analysis of working capital. Prerequisite(s): ACT 322 |
| ACT524 |
Federal Tax Accounting |
3 Credits |
| This course is designed as the first course in federal taxation for the undergraduate student. The primary emphasis of the course is on the income taxation of individuals, but the course also includes an overview of the federal taxation of other forms of business organization (e.g., corporations, partnerships). The focus of the course is on developing knowledge of tax law and its application. Prerequisite(s): ACT 222 |
| ACT531 |
Auditing |
3 Credits |
| A study of auditing objectives, standards, and procedures employed in the examination of business enterprises and verification of their financial statements. This course includes an evaluation of internal control, preparation of work papers, report writing, professional ethics, and current auditing trends. Prerequisite(s): ACT 222 and 223 |
| ACT650 |
Managerial Accounting |
3 Credits |
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| BUS505 |
Managing Organizational Behavior |
3 Credits |
| This course examines the broad area of human behavior in organizations. It explores the individual, group, and organizational levels of interaction. Topics include perception and attribution, communications, group dynamics, decision making, motivation and leadership, organizational power, politics and conflict, culture, and change. Particular attention is given to issues of diversity and how all these topics relate to women’s development as managers and leaders. |
| BUS512 |
Fundamentals of Finance |
3 Credits |
| This course examines the mechanics of wealth creation in a practical context. Topics include the time value of money, portfolio theory, money, and capital markets, financial statements analysis, tax structures, monetary and fiscal policy and economic performance, and the influence of events in the global economy. |
| BUS517 |
Economic Analysis for Managerial Decisions |
3 Credits |
| This introduction to economic analysis examines the major areas of study within microeconomics and macroeconomics and teaches students to apply the basic tools of economic analysis to policy and business decision making. Topics include supply and demand, production functions, cost, market structure, inflation, unemployment, and economic growth. |
| BUS519 |
Global Marketing |
3 Credits |
| This course examines marketing concepts and methods, including product, pricing, promotion, and distribution strategies. The course explores the nature and dynamics of consumer markets. Concepts and constructs are used to identify and measure market segments as a basis of market strategy. |
| BUS657 |
Management Information Systems |
3 Credits |
| This course emphasizes the use of computer resources for managers. This includes discussion and hands-on use of online resources and databases, project management systems, decision support systems, and database management systems. Topics also include systems analysis and design, management of technical personnel and security, and ethics in management information systems. |
| BUS670 |
Business Ethics in a Global Context |
3 Credits |
| This course provides an intellectual framework in which to consider the ways society and organizations affect an individual’s ethical decision making. Students apply ethical decision tools to the numerous moral challenges confronting them in their professional careers with particular attention given to women and minorities in organizational life and the ethical dilemmas they may confront. The global context of ethical decision making is examined. |
| BUS673 |
Legal Aspects of Business |
3 Credits |
| This course introduces business law and the legal system in preparation for dealing with legal business issues and attorneys. Topics include civil procedure, torts, strict liability, legal fees and case management, common law contracts, the Uniform Commercial Code, partnerships, corporate law, estates and trusts, secured transactions, third-party rights, property, insurance, securities law, and ethics. |
| BUS675 |
Advanced Corporate Finance |
3 Credits |
| This course deepens an understanding of financial analysis tools and concepts. Students will learn how and when to use the financial-analytical tools required to make effective business and policy decisions. Functional areas addressed are assessing financial health, planning financial performance, and interpretation of data and recommendations. |
