Accounting (ACCT)

ACCT 500. Fundamentals of Accounting3 Units

Description: Fundamental principles of accounting needed by the manager. Topics include the assumptions of accounting, recording and reporting transactions; interpretation of data for decision-making purposes.

Note: Fulfills a Foundation Core requirement only.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 526. Finance and Accounting Applications in Logistics and Distribution3 Units

Prerequisite(s): MKT 525.

Description: Fundamental principles of accounting and finance as applied to logistics and distribution as needed by managers.

Note: This course does not fulfill credit for MBA.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 611. Cost and Operations Management3 Units

Prerequisite(s): Admittance to the Master of Accountancy Program.

Description: An integrated course using traditional and innovative cost accounting and production management techniques and concepts to analyze decisions necessary to produce goods and provide service.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 615. Advanced Financial and Governmental Accounting3 Units

Prerequisite(s): Admittance to the Master of Accountancy program.

Description: Coverage of financial reporting rules and processes for business combinations and governmental and not-for-profit organizations from both a reporting and decision - making perspective.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 620. Management Control Systems3 Units

Term Typically Offered: Occasionally Offered

Prerequisite(s): MBA 625.

Description: Uses of accounting systems in aiding management control. Transfer pricing, managed costs, cost centers, performance centers, investment centers, activity based management.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 631. Federal Taxation3 Units

Prerequisite(s): Admittance to the Master of Accountancy Program.

Description: Focus is on the individual taxpayer. Coverage includes federal income tax of the individual, income taxation of estates and trusts, retirement and family tax planning, and the estate and gift tax.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 641. Financial Accounting and Professionalism3 Units

Prerequisite(s): Admittance to the Master of Accountancy Program.

Description: Covers the standard setting process for generally accepted accounting principles. Includes application of GAAP to create financial statements. Additional focus on the ethical and professional expectations of the CPA.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 651. Auditing and Systems6 Units

Prerequisite(s): Admittance to the Master of Accountancy Program.

Description: Focuses on the design, implementation and documentation of accounting information systems. Emphasis also placed on the internal control system and proper audit trails.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 655. Special Topics in Accounting3 Units

Prerequisite(s): Admittance to the Master of Accountancy Program.

Description: Explores a variety of topics in accounting, auditing, or taxation.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 661. Enterprise Resource Planning Systems3 Units

Prerequisite(s): CIS 610 and CIS 615; or admittance to the Masters of Accountancy Program.

Description: Focuses on the features of an ERP system, the implementation of ERP systems, and internal control issues related to ERP systems. The use of ERP systems in conjunction with electronic commerce will be featured.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 680. Special Topics in Accounting1-6 Units

Description: An advanced study of one or more selected topics or issues related to the study of Accounting.

For class offerings for a specific term, refer to the Schedule of Classes

ACCT 698. Research Seminar in Accounting1-3 Units

Prerequisite(s): MBA 625 and permission of the Director of the School of Accountancy.

For class offerings for a specific term, refer to the Schedule of Classes