ACCT 510, Study notes of Accounting

Examines the theory and practice of developing and maintaining accounting based information systems. Systems development techniques, system control and ...

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ACCT 510 - Accounting Information Systems
Examines the theory and practice of developing and maintaining accounting based information systems. Systems
development techniques, system control and documentation are emphasized. Transactional, data-based
distributive and electronic data exchange concepts are developed. The auditing of computer based systems is
structured. 3 credits.
Prerequisite(s): ACCT 530; or undergraduate degree with concentration in accounting.
ACCT 512 - Fundamentals of Federal Taxation
The purpose of this course is to introduce students to a broad range of tax concepts for the individual and to
emphasize the role of taxation in the business decision-making process. Coverage includes on a broad basis; the
framework of the tax system, factors in selecting a choice of entity, type of income, deductions and losses, types
of distributions to owners including their tax effect, tax impact of shifting ownership, different types of corporate
compensation and professional responsibilities. 3 credits.
ACCT 515 - Ethics in Business and Accounting
This on-line course emphasizes a practical understanding of the ethical responsibilities accountants and business
leaders have to investors, creditors, customers, employees, suppliers, and the general public. Case analysis and
on-line discussions develop critical thinking and written communication abilities regarding the ethical aspects of
accounting and business in the context of individual, organization and societal perspectives. Review codes of
conduct and ethical standards adopted by professional associations and state licensing boards for accountants,
auditors, and fraud examiners. 3 credits.
ACCT 520 - Contemporary Issues in Financial Accounting I
Open to MBA degree students by permission from the Accounting department only. The course builds on material
presented in the financial accounting course ACCT 530. Students should gain an improved understanding of the
techniques and underlying rationale of methods used to accumulate financial and operating data. Also improves
skill in analyzing information provided in annual financial reports. 3 credits.
ACCT 523 - Financial Statement Analysis
From an accounting perspective, an in-depth discussion and analysis of financial statements as a basis for
valuation of the firm. The real performance of the companies under consideration will be determined as students
learn to decode information contained in corporate annual reports. The course leads to the ability to evaluate
critically the key issues affecting a company's valuation and operations utilizing accounting information. In
addition, the valuation techniques introduced provide the opportunity for statistical modeling and empirical
testing of the valuation procedures with accounting data. 3 credits.
Prerequisite(s): ACCT 530 or undergraduate degree with concentration in Accounting.
ACCT 526 - Fraud Examination
The course will cover the principles to be followed and techniques to be adopted to detect and prevent fraud
especially in corporate context. Students will gain knowledge and ability to decipher the presence of fraud.
Students will learn how to analyze and implement various types of fraud prevention and detection procedures.
The course will provide a broad understanding of several major related topics such as skimming, larceny, billing
schemes, check tampering, payroll schemes, corruptions and fraudulent financial statements, interviewing
witnesses and occupational fraud and abuse. 3 credits. Prerequisite(s): Undergraduate degree in Accounting.
ACCT 540 - International Accounting and Auditing
This course deals with the measurement of operating results and financial position of multinational corporations
involving transactions with foreign currencies. It focuses on the system of foreign exchange markets and the
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ACCT 510 - Accounting Information Systems Examines the theory and practice of developing and maintaining accounting based information systems. Systems development techniques, system control and documentation are emphasized. Transactional, data-based distributive and electronic data exchange concepts are developed. The auditing of computer based systems is structured. 3 credits. Prerequisite(s): ACCT 530; or undergraduate degree with concentration in accounting.

ACCT 512 - Fundamentals of Federal Taxation The purpose of this course is to introduce students to a broad range of tax concepts for the individual and to emphasize the role of taxation in the business decision-making process. Coverage includes on a broad basis; the framework of the tax system, factors in selecting a choice of entity, type of income, deductions and losses, types of distributions to owners including their tax effect, tax impact of shifting ownership, different types of corporate compensation and professional responsibilities. 3 credits.

ACCT 515 - Ethics in Business and Accounting This on-line course emphasizes a practical understanding of the ethical responsibilities accountants and business leaders have to investors, creditors, customers, employees, suppliers, and the general public. Case analysis and on-line discussions develop critical thinking and written communication abilities regarding the ethical aspects of accounting and business in the context of individual, organization and societal perspectives. Review codes of conduct and ethical standards adopted by professional associations and state licensing boards for accountants, auditors, and fraud examiners. 3 credits.

ACCT 520 - Contemporary Issues in Financial Accounting I Open to MBA degree students by permission from the Accounting department only. The course builds on material presented in the financial accounting course ACCT 530. Students should gain an improved understanding of the techniques and underlying rationale of methods used to accumulate financial and operating data. Also improves skill in analyzing information provided in annual financial reports. 3 credits.

ACCT 523 - Financial Statement Analysis From an accounting perspective, an in-depth discussion and analysis of financial statements as a basis for valuation of the firm. The real performance of the companies under consideration will be determined as students learn to decode information contained in corporate annual reports. The course leads to the ability to evaluate critically the key issues affecting a company's valuation and operations utilizing accounting information. In addition, the valuation techniques introduced provide the opportunity for statistical modeling and empirical testing of the valuation procedures with accounting data. 3 credits. Prerequisite(s): ACCT 530 or undergraduate degree with concentration in Accounting.

ACCT 526 - Fraud Examination The course will cover the principles to be followed and techniques to be adopted to detect and prevent fraud especially in corporate context. Students will gain knowledge and ability to decipher the presence of fraud. Students will learn how to analyze and implement various types of fraud prevention and detection procedures. The course will provide a broad understanding of several major related topics such as skimming, larceny, billing schemes, check tampering, payroll schemes, corruptions and fraudulent financial statements, interviewing witnesses and occupational fraud and abuse. 3 credits. Prerequisite(s): Undergraduate degree in Accounting.

ACCT 540 - International Accounting and Auditing This course deals with the measurement of operating results and financial position of multinational corporations involving transactions with foreign currencies. It focuses on the system of foreign exchange markets and the

transaction gains or losses due to changes in foreign exchange rates. It teaches the techniques of foreign currency translations. It concerns the foreign exchange risk management in hedging activities. The course specifically investigates the risk aversion tool of forward exchange contracts. It also explores international accounting standards and accounting systems in other countries and the current developments in the harmonization process. Finally the course will focus on the role of internal and external auditing in the international context. 3 credits. Prerequisite(s): ACCT 530 or undergraduate degree with concentration in Accounting.

BSLW 506 - Legal Issues in Forensic Accounting This course provides an introduction to the legal environment surrounding the Forensic Accounting profession. Law enforcement and civil authorities use Forensic Accountants to assess the extent of an alleged fraud that has taken place and to bring those responsible to justice. Forensic Accounts are frequently called upon to provide expert testimony on fraud and accounting-related matters. This course primarily focuses upon how the Forensic Accountant is used as an expert witness and the various business crimes that a practitioner of Forensic Accounting may be hired to investigate. The course is designed for Forensic Accounting students and students who are interested in working in the financial services industry. 3 credits. Prerequisite(s): Undergraduate degree in Accounting.

ECON 571 - Globalization and the Developing World This course seeks to familiarize students with economic and social problems encountered by developing countries in the context of a rapidly integrating world, and enable them to critically review policy choices available to their governments. With completion of this course, students are expected to demonstrate awareness of current controversies in development economics and their implications for the rest or the world. 1.5 credits. Prerequisite(s): ECON 562

ECON 577/INBS 577 Reading Economic and Finance Press

FINC 574 - Capital Structure and Payout Policy This course will focus on three of the fundamental corporate financial issues. The first is the choice of capital structure, the mix of debt and equity the firm employs to finance its assets. Second, is the determination of appropriate payout policies, such as why and when to pay dividends; and the contrast between dividends and share repurchases. Third is the decision to lease or purchase equipment. 1.5 credits.

FINC 577 - Advanced Investment Analysis This course complements FINC 561 (Investment for Managers) by reviewing the concept of risk and return and the capital asset market model (CAPM). Next, the general issue of the efficient market hypothesis is examined. This leads to the discussion of the term structure of interest rates and factors (including macroeconomic and industry) that influence financial markets and security selection. Managing bond portfolios and various equity valuation models are then studied. Rounding out the course is an introduction of the derivative markets (options and futures). 1.5 credits Prerequisite(s): FINC 530.

FINC 578 - Futures, Forwards, and Swaps This course includes the analysis of futures, forward and swap markets, and the use of these instruments in portfolio management. Futures and forward contracts on commodities, foreign currencies, interest rates and market indices, and swap contracts on interest rate and currency are covered with emphasis on contract specifics, risk and return. 1.5 credits.

INFO 577-05 - Database Management & Systems This is an introductory course of databases development and deployment in business. It offers students with both theoretical background and hands-on experiences in database design and applications. Students are also introduced with concepts of database management, trends and issues of database applications in business. 1.5 credits Prerequisites: INFO 563 or INFO 503; MBA degree students only.

INFO 583 - Introduction to Business Analytics This is the first course in the business analytics concentration and provides a comprehensive overview of the fundamental concepts and tools of business analytics for improving business decision making and organization performance. The major topics discussed are: • the process of business intelligence and business analytics, • the core concepts of “big data” management, • the principles of data visualization and dashboard design, and • the techniques of predictive analytics. Spreadsheet or commercial software is integrated in all topics. 3 credits. Prerequisite(s): INFO 530 or equivalent; and INFO 563 may be taken as prerequisite or corequisite.

MGMT 576 - Advanced Project Management This is an advanced course in Project Management focusing on the intricacies of managing projects in today's competitive environment. This course is built on MGMT 565 Project Management. Topics in this course include project organization, stakeholder analysis, communication planning, risk and issue management, quality management, procurement, and leading projects. This course is further aligned within the broader context of business execution, which includes program and portfolio management, organization change, strategic business implementation, and project management office. Collectively these disciplines strive to achieve tangible business results. The approach of this course combines theories and concepts with industry best practices and real-life applications. As time permits, this course will also consider guest speakers to enrich the student's experience with project management. 1.5 credits. Prerequisite(s): MGMT 565.

MGMT 583 - Managing Global Workforce The objective of the course is to increase knowledge about managing a global workforce. The course provides a framework for understanding how individual, group and organization factors impact global businesses and how organizations respond to them. Some focus will be placed on understanding cross cultural issues within this context. Practical application, case analysis, and effective management practices of international companies are emphasized. 1.5 credits.

MGMT 586 - Contemporary Topics in Human Resource Management Covers legal topics in HRM as well as emerging topics that may be relevant to HRM professionals. This course provides a survey of significant laws and regulations that affect the practice of HRM in the U.S. Topics include an overview of relevant employment regulations; wage and hourly benefits; EEO and Affirmative Action; and labor/employee relations and safety law, rules and regulations. All phases of managing legal and regulatory responsibility are covered - from recruitment through termination. Instruction illustrates the challenges of balancing the rights and responsibilities of employees and management.

MKTG 576 - Delivering Service Excellence This course examines the marketing and managerial implications of the differences between goods and services. A wide variety of services are examined, such as financial services (like banks and insurance), healthcare services (hospitals. insurance, PBMs), travel and tourism (hotels, theme parks, airlines), professional services (lawyers, accountants), and lifestyle services (sports clubs, fitness chains). The course discusses many service marketing

concepts, including the relationship between the service provider and customer, the service profit chain, the real-time process experience of services, customer satisfaction and service quality. 1.5 credits. Prerequisite(s): MKTG 501 or MKTG 561

MKTG 577-01 Special Topics in Marketing: Sales Management

MKTG 581 - Integrated Marketing Communication: Crisis Management This course will examine crisis communication from a theoretical perspective. It will emphasize how corporations and organizations can strategically use integrated marketing communication tools (including marketing, advertising, branding, social media, and public relations) to anticipate crises, manage these events, and repair damage once the crisis has subsided. Most importantly, this course will provide leaders of businesses and organizations with the tools they need to determine how best to respond to and manage unfolding crises to minimize the damages they might otherwise suffer. 1.5 credits. Prerequisite(s): MKTG 531