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ACT 490: Special Topics in Accounting
3.00 Credits
University of Massachusetts-Dartmouth
An opportunity for the faculty to propose a course and teach it as an elective to students who express interest in a particular subject. Topics will vary and be announced before registration is completed in the previous semester; may be repeated with change of content.
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ACT 490 - Special Topics in Accounting
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ACT 493: Financial Management of Corporations
3.00 Credits
University of Massachusetts-Dartmouth
Advanced work in the management of corporate funds. Selected topics from the various fields of financial activity with emphasis on trends, current problems and research are studied. The topics emphasized include: capital expenditure policies, long- term and short-term financing problems, dividend policies, mergers and consolidations, and trends in financial markets.
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ACT 493 - Financial Management of Corporations
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ACT 495: Independent Study
0.00 - 9.00 Credits
University of Massachusetts-Dartmouth
Conditions and hours to be arranged Prerequisites: Upper-division standing; permission of instructor, department chairperson, and college dean Study under the supervision of a faculty member in an area not otherwise part of the discipline’s course offerings.
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ACT 495 - Independent Study
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ACT 496: Directed Study
3.00 Credits
University of Massachusetts-Dartmouth
Conditions and hours to be arranged Prerequisites: Permission of the instructor, department chairperson, and college dean Study under the supervision of a faculty member in an area covered in a regular course not currently being offered.
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ACT 496 - Directed Study
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ACT 500: Financial Accounting and Reporting
3.00 Credits
University of Massachusetts-Dartmouth
Stresses the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 500 - Financial Accounting and Reporting
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ACT 650: Accounting for Decision Making
3.00 Credits
University of Massachusetts-Dartmouth
Interpretation of corporate financial reporting by external users of financial statements. Students examine the form and content of financial statements and the methods used to account for assets, liabilities, capital, cash flows and other information reported in conformity with accounting principles. While pure financial accounting focuses on the external interpretation of corporate financial reporting, this course includes internal reporting for managerial decision-making. Management planning and control techniques, basic cost analysis, capital budgeting and activity-based management are encompassed in the course. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 650 - Accounting for Decision Making
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ACT 670: Financial Statements Analysis
3.00 Credits
University of Massachusetts-Dartmouth
Analysis of financial statements. This course will provide a solid foundation in financial statement analysis for professional accountants, business managers, financial analysts, investors, creditors, and lenders. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 670 - Financial Statements Analysis
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ACT 672: Taxes and Business Decisions
3.00 Credits
University of Massachusetts-Dartmouth
A study of management decisions in the context of current federal income tax laws. Students will study and research the tax effects of alternative business decisions and actions. The course is appropriate for all graduate business students as a first course in taxation. It is based on tax concepts rather than detailed tax rules, students will be able to recognize tax traps and potential tax savings after taking this course. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 672 - Taxes and Business Decisions
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ACT 690: Special Topics
3.00 Credits
University of Massachusetts-Dartmouth
An opportunity for the faculty to propose a course and teach it as an elective to students who express interest in a particular subject. Topics will vary and be announced before registration is completed in the previous semester; may be repeated with change of content. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 690 - Special Topics
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ACT 695: Independent Study
0.00 - 9.00 Credits
University of Massachusetts-Dartmouth
Conditions and hours to be arranged An opportunity for the student to propose a course and study with a particular professor who agrees to participate in it as an elective for the student. This course series is a particularly useful way to engage a student in a thesis. Topics will vary and be announced before registration is completed in the previous semester. MBA graduate courses are not open to undergraduates. See the Graduate Catalogue for general and program requirements.
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ACT 695 - Independent Study
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