ACC 6501 ACCOUNTING ISSUES IN BUSINESS DECISIONS
Prerequisite(s): Graduate standing; ACC 201-202, or ACC 203 The course provides an introduction to the analysis and use of corporate financial reports from the perspectives of investors, creditors and other external users. Coverage ranges from the pressures faced by management, accountants and auditors as they prepare financial statements to the impact of accounting information on strategic decisions. From an internal decision-making perspective, the course examines the preparation and use of managerial accounting information. Topics include activity-based costing, decision support systems including relevant costs and benefits, and budgeting systems.
ACC 6502 ADVANCED ACCOUNTING II
Prerequisite(s): Graduate standing; ACC 301, ACC 302. Specialized areas of financial accounting, including foreign currency transactions, bankruptcy and restructuring, partnership accounting, accounting changes, accounting for post-employment benefits, segmental reporting, interim reporting, accounting ethics, and financial analysis.
ACC 6503 FRAUD EXAMINATION
Prerequisite(s): Graduate standing; ACC 201, ACC 202. A comprehensive course in fraud examination designed to introduce business students to the study of fraudulent activities by learning the importance of fraud detection and prevention and the study of common fraud schemes. Topics include asset misappropriation, corruption, fraudulent financial statements, investigative techniques interview techniques to detect deception, analysis of actual fraud cases, and the use of the legal system to increase the consequences of fraudulent acts.
ACC 6504 FEDERAL TAX ACCOUNTING II
Prerequisite(s): Graduate standing; ACC 201- 202, or ACC 203; ACC 403 A study of federal income taxation of corporations, partnerships, estates, and trusts.
ACC 6510 AUDIT CONCEPTS AND APPLICATIONS
Prerequisite(s): Graduate standing; ACC 5405 or ACC 405. A study of the concepts, assumptions, standards, and issues related to current applications of auditing. This course takes an integrated approach to the assessment of risk and testing of management assertions associated with current external and internal conditions, business processes, and financial reporting in the planning, completion, and reporting of an audit.
ACC 6511 ACCOUNTING THEORY
Prerequisite(s): Graduate standing. A study of the major theoretical components of generally accepted accounting principles, conventions, and practices.
ACC 6516 CORPORATE AND PARTNERSHIP TAXATION
Prerequisite(s): Graduate standing, ACC 201, ACC 202, ACC 403, ACC 6504. The law of taxation as applied to corporations and their shareholders with a limited and comparative treatment of partnerships and partners, in the various contexts of business life, including formation, distributions, redemptions, reorganizations, liquidations, and sales.
ACC 6517 ESTATE AND GIFT TAXATION
Prerequisite(s): Graduate standing, ACC 201, ACC 202, ACC 403. A study of federal taxation of inter vivos transfers, revocable and incomplete transfers, exclusions, exemptions, and correlations with income and estate taxation; also federal estate taxation of property owned at death, jointly held property, gifts in contemplation of death, revocable transfers, retained life estates, transfers taking effect at death, survivorship annuities, life insurance, and powers of appointment; federal estate tax credits, deductions, exemptions, valuation problems; and procedure and correlation of estate tax with federal income and gift taxes.
ACC 6518 CPA REVIEW I - FINANCIAL & AUDIT
Prerequisite(s): Graduate standing; ACC 301, ACC 302, ACC 303, ACC 403, ACC 405, GBU 451. This course is an intense immersion in those topics from undergraduate and graduate accountancy classes that are part of the CPA exam. The course covers the exam areas of financial accounting and auditing.
ACC 6519 CPA REVIEW II - REGULATION & BUSINESS
Prerequisite(s): Graduate standing; ACC 301, ACC 302, ACC 303, ACC 403, ACC405,GBU 451. This course is an intense immersion in those topics from undergraduate and graduate accountancy classes that are part of the CPA exam. The course covers the exam areas of regulation and business.
ACC 6642 PENSIONS
Prerequisite(s): Graduate standing. A survey of the laws and policies regarding the creation, operation, and termination of employee benefit plans, including health benefits and pension plans with emphasis on qualified plans and the Employment Retirement Income Security Act of 1974.
ECO 6531 - ECONOMICS OF THE FIRM (MICROECONOMICS)
Microeconomic analysis designed to lay a foundation for the effective integration of economic theory and business administration. Topics include the economical use of resources, optimal product combinations, prices and implications of market structure.
FIN 5440 - SHORT-TERM FINANCIAL MANAGEMENT
Prerequisite(s): Graduate standing; FIN 341. Corporate financial managers spend most of each workday making decisions about cash and liquidity positions, credit extension and collections, payables, bank relations, short-term investing and borrowing, whether and how to manage interest rate and foreign exchange risks, and the development of near-term financial plans. This course addresses each of those issues with analytical routines, valuation analysis, and description and evaluation of current business practices.
FIN 5441 - INVESTMENTS
Prerequisite(s): Graduate standing; FIN 341. An introduction to investments. The study and application of the investment environment (markets, instruments, institutions), risk and return relationships, portfolio diversification, market efficiency, mutual funds, security analysis, valuation, and allocation.
FIN 6541 - FINANCIAL MANAGEMENT
Prerequisite(s): Graduate standing; FIN 341. A study of financial management decision making with case applications using financial analysis and planning involving capital budgeting, capital structure, and working capital management.
FIN 6542 - ADVANCED FINANCIAL MANAGEMENT
Prerequisite(s): Graduate standing; FIN 341; FIN 6541. The study of tools and techniques used in the formulation and implementation of financial policies involving topics not covered in FIN 6541. Specific emphasis is given to the analysis of risk management, dividend policy, the investment banking process, hybrid financing, bankruptcy and reorganization, mergers and divestitures, and multinational financial management.
FIN 6543 - FINANCIAL STATEMENT ANALYSIS
Prerequisite(s): Graduate standing; ACC 201-202, or ACC 203; FIN 341. Financial Statement Analysis is a lecture and application-based course that provides students with the skills and the concepts to review and critically examine financial statements. The course approaches the review of financial statements from the perspective of management, investors, and creditors. Students will be thoroughly exposed to ratio analysis and cash flow analysis. The course also includes topics in management effectiveness and valuation.
FIN 6544 - ADVANCED INVESTMENTS
Prerequisite(s): Graduate standing; FIN 441. An advanced course in portfolio management and investments. Analysis of individual securities, creation, and management of portfolios of investments to achieve specific investor goals and evaluation of portfolio performance.
FIN 6545 - FEDERAL TAXATION AND FINANCIAL PLANNING
Prerequisite(s): Graduate standing; ACC 201, ACC 202; FIN 341. Emphasis on basic tax concepts and applications to financial planning for management decisions.
FIN 6546 - FINANCIAL MARKETS AND INSTITUTIONS
Prerequisite(s): Graduate standing; FIN 341. A survey of important topics in the institutions and instruments of modern financial markets. These topics include intermediaries, bank management, term structure of interest rates, market efficiency, investment banking, underwriting, and issuance of securities, mortgage-backed securities and other types of securitized assets.
GBU 5452 - BUSINESS LAW II
Prerequisite(s): Graduate standing; GBU 451. A study of the domestic and international principles of law relating to property, business documents, negotiable instruments, organization forms, and statutory constraints on business.
GBU 5456 - BUSINESS ETHICS
Prerequisite(s): Graduate standing. Overview of the fundamental concepts and principles of business ethics. The class provides an application of ethical definitions and principles, case studies and practical approaches to recognize and solve ethical dilemmas.
GBU 6551 - ORGANIZATIONAL BEHAVIOR
Prerequisite(s): Graduate standing The application of the behavioral sciences to the understanding of interpersonal relationships in business and how these factors influence efficiency, morale, and business practices.
GBU 6552 - LAW AND ETHICS IN THE BUSINESS ENVIRONMENT
Prerequisite(s): Graduate standing. A study of legal and ethical concepts and their application in the business world. Emphasis is placed on how to recognize legal and ethical issues and apply law and ethics to business decision making.
GBU 6553 - INTERNATIONAL LAW
Prerequisite(s): Graduate standing. The basic public international law course covers international agreements; settlement of disputes among nations; sovereign immunity; “act of state” doctrine; bases of jurisdiction of states; human rights and covenants; law of sea and air; international organizations; and use and control of international coercion.
GBU 6556 - INTERNATIONAL MARKETING
Prerequisite(s): Graduate standing; MKT 381. Extending marketing concepts to provide an understanding of the global marketing environment with emphasis on placing these concepts in the context of multinational trade, supply chain decisions, cultural issues in extending markets into a global setting and exploring global marketing strategies and tactics.
GBU 6558 - INTERNATIONAL ECONOMICS
Prerequisite(s): Graduate standing; ECO 231; ECO 232. This course investigates the process of international commerce among nations. The basics theory of trade and exchange rates, institutional and legal environments, and current policy issues are covered.
MGT 5454 - ENTREPRENEURSHIP
Prerequisite(s): Graduate standing and ACC 202. A survey of all aspects of entrepreneurship including the role in the economy, establishing the entrepreneurial venture, funding, identifying opportunities and developing a business plan.
MGT 5474 - HUMAN RESOURCES MANAGEMENT
Prerequisite(s): Graduate standing; MGT 371. A study of personnel management concepts and techniques, including recruitment and placement, training and development and compensation, to provide the student with a practical working knowledge of the processes involved in managing the human resources of an organization in a dynamic business environment.
MGT 5475 - PRODUCTION AND OPERATIONS MANAGEMENT
Prerequisite(s): Graduate standing; GBU 251; MGT 371. A study of the role of operations management in manufacturing and service firms. Special emphasis is placed on key topics in the fields of cost accounting, general management, industrial engineering, and quantitative methods.
MGT 5499 - STRATEGIC MANAGEMENT
Prerequisite(s): Graduate standing; ACC 202; ECO 232; FIN 341; MGT371; MKT 381; “Course cannot be taken if student has already taken MGT 6572.” The capstone course for the undergraduate business school curriculum that integrates the fundamental aspects of business (marketing, finance, accounting, economics, operations) into a coherent view of management. Through the case analysis method, students study the role of strategy in the management of large and small firms and investigate principles and practices that lead to successful organizations, both public and private. The final project is a formal classroom presentation where students must demonstrate proficiency in both oral and written communication skills as they present the results of group and individual research applying the principles learned during the semester.
MGT 6570 - MANAGING IN A GLOBAL ENVIRONMENT
Managing in the Global Environment is designed to refine students’ understanding and application of international business practice. The course explores the roles of government and non-government organizations in policy formation, culture and its influence on business ethics, human resource issues of recruitment, retention, training, and documentation of employees, the debate over international trade theory, trade relations and negotiation, tax issues, the oversight of supply chain management, and accountability in exporting and importing. The course utilizes lecture, small group discussion, case analysis, and project-based research in a hybrid format.
MGT 6571 - QUANTITATIVE MANAGEMENT
Prerequisite(s): Graduate standing; Corequisite: MIS 099. Application of statistical and quantitative techniques to the decision-making processes.
MGT 6572 - POLICY FORMULATION AND ADMINISTRATION
Prerequisite(s): Graduate standing; ACC 6501 or ACC 6502 or ACC 6504 or ACC 6510 or ACC 6511; FIN 6541; MGT 6570 Must be taken in the last 6 hours of the degree. The capstone course for the graduate business school curriculum that integrates the fundamental aspects of business (marketing, finance, accounting, economics, operations) into a coherent view of management. Through the case analysis method, students study the role of strategy in the management of large and small firms and investigate the principles and practices that lead to successful organizations, both public and private.
MGT 6573 - SERVICE OPERATIONS MANAGEMENT
Prerequisite(s): Graduate standing; An undergraduate course in statistics; an undergraduate course in finance. Service Operations Management is a study of the role of operations management in service firms. Special emphasis is placed on key topics in the areas of (1) service operations strategy and the role of services in the American economy, (2) designing and delivering services, (3) managing performance in the service environment, (4) managing quality in the service firm, (5) issues in yield management, (6) waiting line management, (7) the rise of the lean management model in services.
MKT 5429 - MARKETING RESEARCH
Prerequisite(s): Graduate standing; MKT 381; GBU 251. The study and application of techniques used to conduct systematic qualitative and quantitative business research. The course teaches a basic research process that includes characterizing business problems or opportunities and developing research objectives, designing a research methodology to address the research objectives, conducting the research in a systematic fashion, and using the tools of statistics to analyze and report the research results.
MKT 5481 - CONSUMER BEHAVIOR
Prerequisite(s): Graduate standing; MKT 381 or instructor’s consent. The strategic implications of the internal, external, and decision-making factors which impact consumer purchasing patterns with emphasis on managerial applications.
MKT 5482 - RETAILING AND E-COMMERCE
Prerequisite(s): Graduate standing; MKT 381. Retailing and E-Commerce examines the strategic and tactical decisions retailers make and the concepts, practices, and technology they use in making those decisions. The course introduces students to the many ways in which information technology and the Internet can be used to enhance retail operations. Both store-based and web-based retail businesses are examined. While the course focuses on the retail industry, the content of the course is useful for students interested in working for companies that interface with retailers such as manufacturers of consumer products or for students with an entrepreneurial interest.
MKT 5485 - INTEGRATED MARKETING COMMUNICATIONS
Prerequisite(s): Graduate standing; MKT 381. An application-based study of marketing communications tools including advertising, promotions, direct marketing, personal selling, and public relations, and their coordination and integration into a unified program designed to influence a firm’s marketing channel, customer, and internal constituencies.
MKT 5486 - MARKETING STRATEGY
Prerequisite(s): Graduate standing; MKT 381; FIN 341. An application of marketing concepts and skills within the business environment. Using computer simulations, students analyze data, make decisions, implement solutions, and evaluate results. The course provides an illustration of the effects of marketing planning, implementation, and control of the total business system.
MKT 6581 - MARKET ADMINISTRATION
Prerequisite(s): Graduate standing. Graduate standing; MKT 381. A study of marketing management at the administrative level, including marketing planning, analysis, and strategy. Global issues and ethical and socially responsible marketing practices will be included.