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Course Criteria
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3.00 Credits
Corporate income taxes, estate and gift tax, fiduciary income taxes, partnerships, and hybrid forms of organization are covered. Prereq: MAcc students only and ACCT 305.
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3.00 Credits
This course is designed to explore and understand accounting as an information system. We will examine the use, development, evaluation, and management of both the information itself and the technology applied to it. The course assumes background in principles of accounting at the fundamental level or consent of instructor.
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3.00 Credits
Managerial accounting is concerned with providing information and analysis to assist managers in the planning, directing, and controlling of company operations. This course covers advanced techniques for dealing with contemporary issues requiring accounting information and analysis. Writing communication and support for sustainable outcomes are emphasized. Prereq: ACCT 401 or MBAC 503 or equivalent.
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3.00 Credits
This course provides a basis for evaluation of traditional and proposed uses of report and information for decision making in investment, credit and internal planning and control. Students are introduced to concepts and analytical techniques that can be used to critique and interpret the financial health of the organization. At a practical and theoretical level, the course integrates research in the areas of accounting, quantitative methods and finance which has proved useful in the financial analysis of organizations. Prereq: (ACCT 401 or MBAP 402 or MBAC 502) and (BAFI 402 or MBAP 405 or MBAC 504).
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3.00 Credits
This course examines managerial fraud, primarily made possible by the manipulation of accounting. This includes treatments of the motives for fraudulent behavior but focuses primarily upon the techniques of earnings management and the processes of its detection. Governance of organizations in the post-Enron, WorldCom and Tyco environment will also be studied. Regulation and the duties of those responsible for proper governance will be among the topics in this portion of the course. Guest speakers from the forensic industry and materials from practice institutes will be employed. Prereq: ACCT 401 and BAFI 402 or equivalent.
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3.00 Credits
This course is designed to sensitize students to the importance of tax planning opportunities and pitfalls inherent in management decisions. The course will focus on helping students recognize potential tax opportunities and problems by examining a variety of practical managerial decision contexts. The course is specifically designed for students preparing for careers in management, not necessarily in accounting or tax. Prereq: ACCT 401 or MAND 425 and MAND 426.
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3.00 Credits
This course concentrates on teaching the identification of key U.S. tax issues, the analysis of fundamental tax concepts and the underlying interpretation and application of tax law through the use of appropriate authoritative sources. Both oral and written communication will be utilized to present tax planning research results. Actual court cases will be used as the basis for simulating practical client scenarios. Prereq: ACCT 305.
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3.00 Credits
This course focuses on financial planning for individuals. It is designed to be an overview course that touches on the basic concepts of each area of financial planning including general principles of financial planning, insurance planning, investment planning, income tax planning, retirement planning, estate planning, and planning for college education funding. Upon completion of this course, the student should be able to identify major issues in these areas and prepare a basic comprehensive financial plan for a hypothetical client. This course should provide the student with an appreciation for the amount of additional education necessary in order to become qualified as a Certified Financial Planner. Prereq: ACCT 305.
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3.00 Credits
This course examines the role and structure of government standard-setting agencies, including the U.S. Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB) and related legislative and regulatory aspects as found in the Sarbanes-Oxley Act of 2002, and in studies by the General Accounting Office (GAO) and other regulatory agencies. The 1993 and 1994 securities acts, the notions of full and fair disclosure and auditor independence are addressed as important aspects of securities regulation. Research papers and assignments address technical and disclosure requirements of operating companies and mutual funds. Extensive use is made of web-based information including company and mutual fund sites and databases. Prereq: ACCT 301.
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3.00 Credits
This course examines auditing concepts and issues in depth. A special focus exists on audit evidence and how auditors make decisions. Some topic areas include ethics, analytical review, fraud, and the role of technology. Prereq: MAcc students only; ACCT 314 or consent.
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