ACCT 8001 Internal Control (4 credits)
The Sarbanes-Oxley Act of 2002 represents landmark legislation in the area of internal control and financial reporting. This course presents internal control from management’s perspective and will focus on the application of significant sections of Sarbanes-Oxley, including risk assessment and reporting. The course includes the application of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 2, the COSO Internal Control – Integrated Framework and the Enterprise Risk Management – Integrated Framework by management.

ACCT 8002 Securities and Exchange Commission and Standard Setting (4 credits)
This course presents the role and organization of the Securities and Exchange Commission (SEC) and the Public Company Accounting Oversight Board (PCAOB). The course focuses on compliance with the Securities Act of 1933, the Securities and Exchange Act of 1934, and the Sarbanes-Oxley Act of 2002. The course will also include the setting process for U.S. accounting and auditing standards.

IDSC 8003 Information Systems (IS) (4 credits)
This course presents IS infrastructure assessment methods, technology solutions, and management issues in the IS area. The course includes digital data sources and systems design in accounting and financial reporting information systems. The internal control requirements of the Sarbanes-Oxley Act of 2002 are integrated in the course through the Control Objectives for Information and Related Technology (CobiT) framework. The course will include hands-on use of accounting enterprise software and other specialized software packages.

ACCT 8006 Advanced Auditing (4 credits)
This course focuses on the auditing and related reporting of financial statements and internal control. The course will integrate concepts from the internal control course and the accounting and information system course from the auditor’s perspective. The course will include: research of accounting and auditing standards, internal control, information technology and the audit process, operational auditing, and fraud auditing (including ethics).

ACCT 5310 International Accounting (2 credits)
This course reviews the international convergence of accounting standards towards IFRS, IFRS standards, and accounting for foreign currency.

ACCT 5160 Financial Statement Analysis (2 credits)
This course includes interpretation and analysis of financial statements. It introduces basic techniques of financial statement analysis and applies them in different settings (e.g., in investment/credit decisions).

ACCT 5180 Consolidations and Advanced Reporting (2 credits)
This course examines the theory underlying the preparation of consolidated financial statements, as well as the mechanical computations needed to prepare the statements themselves.

ACCT 6160 Accounting for Mergers and Acquisitions, and Derivatives (2 credits)
This course includes analysis and interpretation of consolidated financial statements, including corporate restructurings and accounting for foreign subsidiaries. It also includes analysis of risk management strategies of firms by understanding and applying the accounting standards for derivatives.

ACCT 6335 Advanced Managerial Accounting (2 credits) (was ACCT 6320)
This course will build on the material taught in the management accounting core. Given the fact that the core is only a two-credit course, the core emphasizes breadth rather than depth. The purpose of this course is to explore select topics in greater detail so that students can exploit this knowledge in understanding the applications of management accounting in various strategic decision-making contexts.

ACCT 5236 Introduction to Taxation of Business (2 credits)
This course is an introduction to the income tax laws governing the taxation of corporations, partnerships, limited liability companies, limited liability partnerships, and S corporations. Students will also increase their knowledge and skills related to tax research by writing research memorandums.

MBT 5346 FAS 109 Computations and Analysis (2 credits)
This course will cover the financial accounting and reporting standards for the effects of income taxes that result from corporate activities. Topics include computation of current and deferred tax expense or benefit, temporary differences, carryforwards, computation of deferred tax assets and liabilities, valuation allowances, business combinations, investments in subsidiaries and equity method investments, foreign operations, tax allocations, and interim period tax calculations. Participants will prepare tax provisions and draft sample financial statement presentations and disclosures.

MBT 5223 Tax-Exempt Organizations (2 credits)
Tax law and issues concerning Section 501(c)(3) and other tax-exempt organizations, including qualification and procedures. Other topics will include unrelated business income, private foundations, (including intermediate sanctions) and joint ventures.

MBT 5370 Taxation of Property Transactions (2 credits)
This course examines the federal income tax regime for business and non-business transactions in tangible and intangible property. Topics include tax law and judicial doctrine related to capital assets, depreciable property used in a trade or business, intellectual property rights, real estate assets, and various securities and derivatives. This course also includes adjusted basis issues; components of amounts realized from property transactions; depreciation recapture; tax amortization; taxable and nontaxable sales and exchanges; installment sales; involuntary conversions; receipt of property for goods or services; business and non-business hedging transactions; and special purpose vehicles for holding various types of property.

MBA 6120 Data Analysis and Statistics for Managers (3 credits)
This course addresses the concepts and principles of business statistics, data analysis, and presentation of results. Topics it considers include exploratory data analysis, basic inferential procedures, statistical process control, time series/regression analysis, and analysis of variance. These methods are selected for their relevance to managerial decision-making and problem solving.

OMS 6059, Quality Management and Six Sigma (4 credits)
This course addresses the management and technical aspects of quality improvement, and the organizational performance and financial measures as they relate to process improvement. It also considers strategy and improvement tools and methods.

OMS 6041, Project Management (2 credits)
This course teaches project management in manufacturing or service organizations. Topics covered include concepts and techniques for planning, execution, and control of projects, resource planning, budgeting, and scheduling. Other topics include project management software packages and managerial and technical aspects.

FINA 6121, Debt Markets, Interest Rates, and Hedging (2 credits)
This course focuses on the examination of bond valuation, which includes yield conventions, spot/forward rates, term structure, binomial pricing, and static/option-adjusted spread. In addition, topics include duration (PVBP, Macauley/modified/effective duration, and convexity), portfolio management and hedging (immunization, horizon matching, contingent, indexing, and portfolio insurance), the treasury market (role of Fed, auctions, primary dealers, market conventions, bills, notes, bonds, strips, and repossessions)as well as fixed income markets (agency, corporate, private placement, securitization, and municipal).

FINA 6241, Corporate Finance Analysis and Decisions (4 credits)
This class addresses the theoretical and applied understanding of corporate financial decisions. Topics considered include adjusted present value, economic value added options, impact of financing decisions on real asset valuation, managerial incentives, and corporate strategy.

FINA 6242, Advanced Corporate Finance Analysis and Decisions (4 credits)
This course teaches the theory and practice of efficiently managing working capital and fixed assets. It emphasizes mergers/acquisitions, corporate restructuring, real options, the use of derivatives as financing tools in deal structure.

FINA 6341, World Economy (4 credits)
This course teaches the tools to predict and understand ramifications of major economic events, including financial crises, changes in monetary, fiscal, and financial policies. It will consider strategies for promoting long-run economic growth using examples from the U.S., Europe, Japan, and developing countries.

FINA 6541, Derivatives, Futures, and Options (4 credits)
This course teaches the application of finance theory to multinational corporations' investment, financing, risk management, and decisions. Other topics include: international financial system, spot, forward, swaps, option markets for foreign exchange, interest rate arbitrage, parity, exchange rate risk analysis/forecast, measuring/managing currency exposure, long-term financing with swaps, multinational capital budgeting, and cost of capital for international projects.

IDSC 6421, Financial Information Systems and Technologies (2 credits)
The course focuses on IS/IT business models of firms in financial markets and investment management, including industry/firm technology infrastructures, in-firm control technologies, e-brokerage, digital quote vendors, and Web-based IPOs. Other topics include Web-based and home banking systems, traditional/Internet-based e-payment solutions, e-bill payment/presentment. The course includes hands-on experience with software.

IDSC 6423, Enterprise Systems (2 credits)
This course addresses the requirements of architectures of information systems that help integrate business processes and optimize performance across diverse organizations/divisions. Topics include: capabilities of information systems in enterprise integration and supply chain management, and linkages necessary between information systems and business processes.

IDSC 6471, Knowledge Management (2 credits)
This course considers the design, evaluation, and use of knowledge in organizations. Topics include: leveraging knowledge in workers, structures, processes, assessment of knowledge needs, evaluation of key decision processes, information demands, usage patterns, content requirements., behavioral/cultural barriers, and use of technology for knowledge management.

MBA 6315 The Ethical Environment of Business (2 credits)
This course teaches the analysis of ethical dilemmas and development of appropriate responses; relationship of ethical management to the law; implications for corporate profitability; managing shareholders vs. managing stakeholders; issues such as protection of the environment, workplace safety, product liability, regulation, and fiduciary obligations.