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Course Criteria
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3.00 Credits
Prereq. MGA 275 - As the business grows, the professional accountant plays an even greater role in decision support and strategic decision making. The student applies her team and interpersonal skills to deal with more complex issues using financial and management accounting information and to provide guidance to management. She also addresses management reporting issues that require the selection and implementation of appropriate accounting principles and methods.
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3.00 Credits
Prereq. MGA 202 - In this course the student explores accounting issues related to growth and expansion of a business. She draws and builds on basic financial and cost concepts introduced in prior accounting courses to respond to a variety of financial and accounting problems. The focus shifts from internal reporting and control to external reporting (i.e., audited financial statements that are prepared in accordance with generally accepted accounting principles [GAAP]). She takes on the role of an internal consultant to provide guidance in accounting, financial, and tax matters as they relate to balance-sheet valuation, income recognition, and disclosure adequacy.
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3.00 Credits
Prereq. MGA 376 - The student addresses advanced accounting issues related to business acquisitions, going public, segment reporting, and doing business internationally. She draws upon and builds on financial and cost concepts introduced in prior accounting courses to respond to strategic and financial issues related to these activities. She applies her team and interpersonal skills to deal with these more complex issues using accounting information to provide guidance to management and to respond to emerging financial reporting issues.
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2.00 - 4.00 Credits
Prereq. INTERN 383; MGT 310; departmental consent - With the approval of the major department as well as the off-campus business contact, the student engages in a major task or project that assists her to develop new knowledge and skill or that reinforces significantly the business knowledge and skill she has gained in her coursework.
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3.00 Credits
Prereq. MGA 376 - This course introduces the management accounting student to the roles, responsibilities, professional standards, and relationships that exist between management and an organization's auditors and other assurance providers. To effectively manage the accounting environment, management accountants need a clear understanding of the systems, methods, and controls that ensure the integrity of information used for planning, decision making, and financial reporting. This course uses a variety of frameworks to develop that understanding, to examine the professional accountant's responsibilities and ethics, and to explore issues related to accounting/ information system design.
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3.00 Credits
Prereq. Communication Level 1: Reading and Writing - The student studies successful local, national, and global organizations to develop her understanding of how businesses function and to identify contemporary management practices that lead to extraordinary organizational performance. She develops her own analytic, problem-solving, managerial, and self-assessment abilities as a foundation for her individual and team contributions to organizational goals.
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3.00 Credits
- In this interdisciplinary course, the student is introduced to the underlying assumptions and theories of social psychology, and the applications of social psychology to small-group research and behavior. She has the opportunity to learn and improve her individual interaction skills, using both interpersonal and task-oriented models. She develops the ability to analyze her own and others' behavior.
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3.00 Credits
Prereq. Quantitative Literacy Level 1 - The student is introduced to the nature of accounting within a business context. She learns the different functions of business, and the types of information, management reports, and financial statements that are provided by a company's accounting system. The course emphasizes the integrated nature of management and financial accounting issues. It provides her with an overview of the judgments and estimates the accountant must make and how financial information is used as part of an organization's information system to make decisions.
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3.00 Credits
- In this study of economics the student learns the basic vocabulary for describing the elements of the economic environment. She develops a basic understanding of the components and functions of a market economy. Further, she learns to relate production and consumption decisions to a more comprehensive view of national economics; to relate economic frameworks to the financial management of an organization; and to analyze the interaction of contemporary social, political, environmental, and economic policies and their impact on the economy as a whole.
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3.00 Credits
Prereq. MGT 210 - The student develops her analytic and problem-solving abilities by learning and applying the basic theories and concepts of microeconomics to economic and social problems. She learns to analyze the economic behavior of individual markets, including consumers, firms, and resource owners.
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