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ACC | ECO | FIN | GBU | MGT | MKT

ACC 6501 Accounting Issues in Business Decisions
Prerequisites: Graduate standing; ACC 202
The course provides an introduction to the analysis and use of corporate financial reports from the perspectives of investors, creditors, and other external users. Coverage ranges from the pressures faced by management, accountants and auditors as they prepare financial statements to the impact of accounting information on strategic decisions. From an internal decision-making perspective, the course examines the preparation and use of managerial accounting information. Topics include activity based costing, decision support systems including relevant costs and benefits, and budgeting systems. [Cross listed as LAW 7614 for JD/MBA]

ACC 6503 Fraud Examination
Prerequisites: Graduate standing; ACC 201 and 202
A comprehensive course in fraud examination designed to introduce business students to the study of fraudulent activities by learning the importance of fraud detection and prevention and the study of common fraud schemes. Topics include asset misappropriation, corruption, fraudulent financial statements, investigative techniques, interviewing techniques to detect deception, analysis of actual fraud cases, and the use of the legal system to increase the consequences of fraudulent acts.

ACC 6504 Federal Tax Accounting II
Prerequisites: Graduate standing; ACC 201, 202 and 5403 or 403
A study of federal income taxation of corporations, partnerships, estates, and trusts.

ACC 6508 CPA Review - Accounting and Reporting
Prerequisite: Graduate standing; ACC 5401 or 401
Preparation for the CPA Examination covering a review of financial, governmental, taxation, and managerial accounting.

ACC 6510 Audit Concepts and Applications
Prerequisites: Graduate standing; ACC 5405 or 405
Fieldwork considerations and procedures used in audit planning, control testing, substantive testing, statistical sampling, and report writing.

ACC 6511 Accounting Theory
Prerequisites: Graduate standing; ACC 5401 or 401
A study of the major theoretical components of generally accepted accounting principles, conventions, and practices.

ACC 6516 Corporate and Partnership Taxation
Prerequisites: Graduate standing; ACC 201, 202, 5403 or 403, and 6504
The law of taxation as applied to corporations and their shareholders with a limited and comparative treatment of partnerships and partners, in the various contexts of business life, including formation, distributions, redemptions, reorganizations, liquidations and sales. [Cross listed as LAW 6517]

ACC 6517 Estate and Gift Taxation
Prerequisites: Graduate standing; ACC 201, 202 and 5403 or 403
A study of federal taxation of inter vivos transfers, revocable and incomplete transfers, exclusions, exemptions, and correlations with income and estate taxation; also federal estate taxation of property owned at death, jointly held property, gifts in contemplation of death, survivorship annuities, life insurance, and powers of appointment; federal estate tax credits, deductions, exemptions, valuation problems; and procedure and correlation of estate tax with federal income and gift taxes.[Cross listed as LAW 6517]

ACC 6642 Pension and Employee Benefit
Prerequisite: Graduate standing
A survey of the laws and policies regarding the creation, operation and termination of employee benefit plans, including health benefits and pension plans with emphasis on qualified plans and the Employment Retirement Income Security Act of 1974.

ECO 6531 Economics of the Firm
Prerequisites: Graduate standing; ECO 232
Microeconomic analysis designed to lay a foundation for the effective integration of economics theory and business administration. Topics include economical use of resources, optimal product combinations, prices and implications of market structure.

FIN 6541 Financial Management
Prerequisites: Graduate standing; FIN 341 and ACC 6501
A study of financial management decision making with case applications using financial analysis and plannig involving capital budgeting, capital structure, and working capital management.

FIN 6545 Federal Taxation and Financial Planning
Prerequisites: Graduate standing; ACC 201, 202, and FIN 341
Emphasis on basic tax concepts and applications to financial planning for management decisions.

GBU 6551 Organizational Behavior
Prerequisite: Graduate standing
The application of the behavioral sciences to the understanding of interpersonal relationships in business and how these factors influence efficiency, morale, and business practices.

GBU 6552 Law and Ethics in the Business Environment
Prerequisite: Graduate standing
A study of legal and ethical concepts and their application in the business world. Emphasis is placed on how to recognize legel and ethical issues and apply law and ehtics to business decision making.

MGT 6571 Quantitative Management
Prerequisites: Graduate standing; MAT 205, 207 and MIS 326
Application of statistical and quantitative techniques to the decision-making processes.

MGT 6572 Policy Formulation and Administration
Prerequisites: Graduate standing; ECO 531, ACC 501, and FIN 541
The capstone course for the graduate business school curriculum that integrates the fundamental aspects of business (marketing, finance, accounting, economics, operations) into a coherent view of management. Through the case analysis method, students study the role of strategy in the management of large and small firms and investigate the principles and practices that lead to succesful organizations, both public and private. [Cross listed as LAW 615 for J.D./M.B.A.]

MKT 6581 Market Administration
Prerequisite: Graduate standing
A study of marketing management at the administrative level, including marketing planning, analysis, and strategy. Global issues and ethical and socially responsible marketing practices will be included.