MGT 533. Effective Managerial Communication
This course expands candidates' competencies in writing the emphatic and active voice style for different stakeholders, presenting under difficult or unplanned circumstances, evaluating the work of others and delivering constructive feedback, running better meetings, and writing and evaluating strategic documents. Candidates benefit from constructive feedback provided by the instructor and an international range of classmates. Assignments are drawn from real organizational cases requiring solid tactical thinking to ensure that communication is received well. Credit 1.5 units.
ACCT 503. Business Analysis Using Financial Statements
In this course we use concepts from financial accounting, finance, and strategy to develop models used by financial analysts in valuing equity securities (although we will focus on equity valuation, our approach is applicable to issues faced by managers considering investment opportunities). We will discuss/review a variety of models, including the dividend model, the free cash flow model, the method of comparables/multiples, and the asset-based valuation model. These more traditional models will be contrasted with the residual income valuation model, a relatively recent valuation innovation. PREREQUISITES: ACCT 562. Credit 1.5 units.
ACCT 503B. Advanced Business Analysis Using Financial Statements
This course involves the application of the analysis skills from ACCT 503 (accounting analysis, cash flow analysis, and financial ratio analysis) to a variety of reporting contexts. These include security analysis, credit analysis, valuation analysis, financial policy analysis, and investor communications. For this course, cases will be used as the primary vehicle for achieving the learning objectives. PREREQUISITES: ACCT 503. Credit 1.5 units.
ACCT 555. Accounting Policy and Research
This course is designed for Students in the Masters in Accounting Program (MACC) and integrates material from previous accounting courses and professional experiences. This course will enable students to develop their knowledge and appreciation of current debates that surround the accounting profession. Students will develop critical thinking skills regarding these issues and form and defend opinions about contemporary regulatory and market issues. The course will also provide an opportunity for students to learn important technical and research tools used by accounting practitioners. Finally, students will get an appreciation of the primary methods underlying academic research in accounting. PREREQUISITES: ACCT 562. Students must be enrolled in the MACC program. Credit 3 units.
ACCT 563. Financial Accounting III (Advanced Accounting)
Corporate acquisitions, mergers, and the formation of other strategic alliances are staples of today's business environment. The objective of the first two-thirds of this course is to provide students with an understanding of the nature and financial reporting aspects of these complex business transactions. Specific topics include accounting for business combinations and consolidations, joint ventures and foreign currency translation and segmented and interim reporting. The final third of the course is intended to provide students with a general understanding of the unique accounting and financial reporting issues facing not-for-profit organizations and governmental entities. PREREQUISITE: ACCT 562.
ACCT 564. Auditing
This course deals with the professional service industry of auditing. The auditing industry provides the service of objectively obtaining, evaluating, and communicating evidence regarding managerial assertions about economic events. Specifically, auditing ascertains the degree of correspondence between managerial assertions and established criteria. The course is organized around the basic categories of: (1) the economic role of external corporate auditing in securities markets, (2) the composition of the firms in the auditing industry, (3) the regulatory environment of auditing, (4) litigation issues facing the accounting/auditing industry, and (5) the requirements for conducting audits. Topics included in the last area include a consideration of the scope and application of Generally Accepted Auditing Standards (GAAS) and the general technology of auditing which are some general auditing topics typically covered on the CPA exam. Grading is based on homework, a group-based project, and two exams. PREREQUISITE: ACCT 562.
ACCT 567. Federal Income Taxes
This course provides an introduction to federal income taxation with primary emphasis on the tax implications of business transactions. The objectives of the course are to develop a basic understanding of federal income tax laws and to provide a framework for integrating income tax planning into the decision-making process. The course is of value to all students who need to recognize the important tax consequences of many common business transactions and is not intended solely for accounting majors or those students interested in becoming tax specialists. PREREQUISITE: ACCT 562.
You can choose from a variety of MBA electives. Students must take at least 7.5 of their elective credit hours in accounting, or accounting-related subjects approved by our faculty. In the BSBA/MBA 3-2 format, it's at least 9 credit hours. Some electives have prerequisites you must meet before you can take the class. Our Student Services staff is here to help you with your course selection and answer any questions you may have.
MGT 533B. Advanced Managerial Communication
The goal for this course is to help you learn to address large, complex, and sensitive communication challenges: modest-scale consulting projects and corporate-communication tasks. Using oral and written proposals and reports, students apply frameworks that the top management consulting firms use to solve problems and communicate solutions to their clients. Students will consider challenges that include corporate image and identity, crisis communications, media relations, and major-change messages. PREQUISITE: MGT 533. Credit 1.5 units.
ACCT 508. Financial Reporting from the CFO's Perspective
This course will (1) enhance students' understanding of the role of the CFO (of publicly traded firms) in financial reporting and the related roles of the CFO in issues of corporate governance and investor relations, (2) develop students' skills in using the authoritative accounting and regulatory literatures when preparing financial reports, (3) sharpen students' understanding of current reporting issues such as revenue recognition, asset impairments, stock options, business combinations, reporting transparency, pro forma earnings, etc, and (4) extend students' understanding of the regulatory institutions that oversee financial reporting and the role of these institutions in enhancing investor confidence. PREREQUISITE: ACCT 503-503B. Credit 1.5 units.
ACCT 507 Financial Issues in Leasing
This course is devoted to studying the various elements that are involved in identifying leasing opportunities and structuring a lease. Topics to be covered include the legal and financial structure of a lease, options embedded in lease agreements, accounting and tax issues related to leases, and the marketing and negotiation of leases. PREREQUISITES: ACCT 503-503B.
ACCT 513. Independent Study in Accounting
Credit to be determined in each case.
ACCT 5012/5002 Strategic Cost Analysis 5012:
This course provides an introduction to cost concepts, cost behavior and cost systems. Understand how strategy, technology and the environment affect a firm's choice of cost system type and system design alternatives. Discuss how cost system choices, in turn, influence tactical and strategic managerial decision-making. Tools such as cost-volume-profitability analysis, customer profitability, value chain analysis and relevant-cost analysis are presented. Case discussions illustrate the application of course topics. PREREQUISITE: ACCT 562.
ACCT 500C. Tax and Business Strategy: A Planning Approach
This course is intended to provide business students with an overall framework for taking tax considerations into account when making business decisions. More specifically, as the textbook authors point out in the preface to the book, the course is intended to provide students with “a solid understanding of the decision contexts that give rise to tax planning opportunities, how to integrate tax strategy into the bigger picture of corporate decision making, and the dramatic impact that changes to transaction structure can have on after-tax cash flows.” The course is not intended to provide students with an understanding of the technical tax rules that will be discussed during the course. However, many technical tax rules will be mentioned throughout the course and a general framework of the tax rules will be provided so as to facilitate a discussion of how these tax rules affect business decision-making. PREREQUISITE: ACCT 562. 1.5 credits
ACCT B60 500D. Fraud Prevention and Internal Controls
This course is designed to provide students with an overview of various forms of fraud, the role of auditors and forensic accountants in detecting the fraud, and how internal controls may be designed to prevent such activity. The course will draw extensively on cases that illustrate the various types of fraud. In each topical area, students will examine the techniques that may enable an investigator to detect the fraudulent practices and also develop appropriate internal controls that would help a corporation minimize or prevent the fraudulent practices. PREREQUISITE: ACCT 562. 1.5 credits
ACCT 502. Managerial Control Systems
Organizations face both information and incentive problems, usually simultaneously. Managerial control involves developing policies and systems to cost-effectively minimize these problems while helping the organization achieve its objectives. The course focuses on control issues by analyzing the financial aspects of planning, feedback, and performance measurement. Topics include: responsibility accounting, budgeting, benchmarking, target costing, variance analysis, productivity measures, transfer pricing and optimal design of performance measures. PREREQUISITE: ACCT 5012/5002. 1.5 credits
MGT 511A. Law and Business Management
We will review different rules of substantive law which affect the conduct of individuals and businesses. We will analyze different legal theories and rules of substantive law which regulate the conduct of individuals and businesses and which impose liability for damages on individuals and business entities when those rules are violated. We will survey basic rules of criminal law, intentional torts, and negligence. We will next focus on the rules affecting the making and performance of contracts, and the liability which results from breach of contractual relationships. This will include general contract law, as well as specific rules that exist in the sale of goods and merchandise, and in the purchase, ownership and sale of real property. In addition, we will also analyze and compare the choices available for dispute resolution, including mediation, arbitration, and trial in court. 1.5 credits
511B. Legal Issues at Business Stages
An analysis of legal issues affecting business from startup, operation, and the sale or closing of the business, including mergers and acquisitions. Startup analysis will include a comparison of business entities available and the factors to be considered in choosing one form of entity over another. We will compare general partnership, limited partnership, corporate and Limited Liability Company forms of doing business, and basic rules of taxation of business entities, including and understanding of Apass through entities@ for tax purposes. Specific issues to be considered in the operation and conduct of the business will include a review of the law of agency, employment law, intellectual property law, securities regulation and antitrust. We will conclude with a review of legal issues affecting the sale or closing of a business, including mergers and acquisitions. We will discuss specific issues affecting seller and buyer including representations and warranties by seller, successor liabilities, and indemnification arrangements. 1.5 credits
MGT 502 Ethical Issues in Managerial Decision Making
This course consists of a seminar which focuses on ethical issues in management. This course is "team taught" and surveys a number of ethical standards or levels by which managers make decisions involving most functional areas of business. Course will emphasize discussion by students of cases and problem situations which confront managers and for which ethical dimensions are a significant part of the business choices. Course grade is determined by class participation and a written summary paper. See instructor for additional information.