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Course Criteria
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3.00 Credits
GRADUATE COURSE. This course focuses on the interweaving of behavioral management and ethics. Through cases and experiential excercises, theory is bridged with practice. Topics include Personality, Perception, Motivation, Group Dynamics, Leadership, Decisison Making, Culture, Whistle-Blowing, Conflict of Interest, Privacy, Discrimination, and Health and Safety. The student will be required to research and develop a case on an organization experiencing behavioral or ethical problems.
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3.00 Credits
GRADUATE COURSE This course is concerned with statistical methods for the analysis of business problems. Students will learn statistical techniques such as correlation, regression, and survey sampling. The course deals with three main subject areas: (a) descriptive statistics are developed as a means of summarizing sample data and conveying information as well as a basis for understanding statistical inference, (b) probability is presented as the connection between populations and samples, and (c) statistical inference, the greatest part of the course, builds upon the concepts in descriptive statistics and probability and allows broad statements about a population of interest based on a small amount of information. Excel will be used for problems that are large or complex. The course focuses on practical statistical applications that are relevant to management analysis in the business environment. It provides a basis for further academic work in production, finance, and marketing. Prequisites: BU3201 and MA2300, or equivalents.
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3.00 Credits
GRADUATE COURSE This course introduces students to quantitative concepts, with which all successful managers should be familiar. The course has three major topics: optimization, simulation, and project management. An important part of the course is learning the basic features of software "tools," such as MS Excel's built-in Solver for performing optimization. Crystal Ball (an add-in to Excel) for perfoeming certain types of simulation, and MS Project for managing projects. This course has a managerial orientation and does NOT rely on complex mathematics. Prerequisite: MA2300 or equivalent.
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3.00 Credits
GRADUATE COURSE This course is designed to provide both practical and theoretical aspects of Internet commerce. Students will gain an appreciation of the advantages of the Internet as a marketing tool with regard to traditional marketing applications. Using text, case history readings and assigned articles, students will develop, implement, and analyze Internet strategies in business-to-business and business-to- consumer contexts. Special focus will address such relevant e-commerce topics as web site analyses, advertising decisions, service quality, social responsibility, ethics, privacy issues, and consumer buying behavior in domestic and global arenas. Students will also develop, evaluate and present their own Integrated Internet Marketing Plan based on an origianl e-commerce concept. Prerequsite: CS1500 or equivalent.
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3.00 Credits
GRADUATE COURSE An extensive examination of Generally Accepted Principles (GAAP) underlying financial statement preparation and disclosure, with an emphasis on analysis, and use of financial information in making business decisions.The course seeks to provide students with the technical underpinnings of GAAP and its relationship to decision making. Topics include: the income statement, balance sheet, and cash flow statements, receivables, inventory, bonds, leases, pensions, taxes, and investments. Prerequisite: BU6520 or equivalent.
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3.00 Credits
GRADUATE COURSE This course familiarizes students with international accounting, including external reporting in international accounting, how standards have developed historically, and how standards differ among types of countries, including those of developed versus emerging countries. Problems arising from international transactions such as foreign currency translation, accounting for changing prices, the harmonization of international accounting standards, analyzing international financial statements, and planning, budgeting, control,taxation and transfer pricing issues in international firms are also discussed. Prerequisite: BU6520 and BU 6570 or equivalents.
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3.00 Credits
GRADUATE COURSE This course provides an overview of the interaction of accounting professionals with computer-based information systems (CBIS) and the use of information technology (IT). Developments such as the Internet, e-commerce, databases, and artificial intelligence have transformed the way business organizations conduct their activities. The course stresses the necessity for accountants to participate in the design of information systems, to be able to measure and evaluate the performance of information systems,and to assess the quality of information processing. Prerequisite: BU6510 or equivalent.
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3.00 Credits
GRADUATE COURSE Building on the foundation created in an introductory course, this course enhances the understanding of fundamental concepts of auditing and provides in-depth exposure to the auditor's legal liability and professional responsibilities and to specific topics within the auditing process (e.g., analytical review procedures, internal control issues, fraud detection, statistical and non- statistical sampling methods, and the use of computers in auditing). It also provides exposure to the emerging value- added assurance services decision makers are increasingly demanding in the information age. Topics are covered using text material, real-world case studies, current articles,a research project, and interactive assurance service projects utilizing a CD-ROM incorporating Internet links. Prerequisite: BU6550 or equivalent.
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3.00 Credits
A study of the accountant's role in the examination of fraud allegations and fraud prevention, including: the the recognition and detection of fraud, the use of controls to prevent fraud, and limited engagements related to fraud, errors and irregularities. Prerequisites: Bu 6530, Bu 6540, BU 6550 or equivalents
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3.00 Credits
This course addresses the issues of taxation relevant to corporations, partnerships, and LLC/LLP entities. Topics include the tax considerations in selecting the form of business entity, passive activities, Section 351 & corporate formations, C Corporation operations, S Corporations, partnerships, and Multi-state taxation. Pre-Requisite: BU6570 or equivalent.
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