College of Business and Economics

Selections

MPA: photo of a calculator and stack of papers.

Course Descriptions

ACCT 322. Accounting Systems

3 Hr. PR: ACCT 311 and 321. Analysis of data processing fundamentals and information systems analysis, design, and implementation, including necessary computer hardware and software components with particular reference to accounting information systems and the controls necessary therein.

ACCT 511. Financial Accounting Theory and Practice

3 Hr. PR: Consent. Comprehensive examination of financial accounting theory as established by the opinions, statements, and interpretations of professional organizations with special emphasis on their application and problem-solving.

ACCT 512. Mergers and Acquisitions

3 HR. PR: Consent. Strategic perspective of mergers and acquisitions, their valuation, and evaluation of their subsequent performance. Accounting for business combinations, foreign operations, and related financial accounting and reporting issues.

ACCT 521. Information Technology Auditing

3 Hr. PR: Consent. Information technology auditing techniques, issues, and current topics, including risk assessment, general application control testing, computer assisted audit tools and techniques, and testing of databases and local area networks.

ACCT 522. E-Commerce and Internet Security

3 Hr. PR: Consent. Electronic commerce business models. Real options evaluation, accounting distinctions, and case analysis of Web-based business models, with emphasis on the Internet security risks to the integrity of financial information.

ACCT 541. Income Taxes and Business Decisions

3 Hr. PR: Consent. Advanced federal income tax problems with emphasis on tax planning for business decisions and tax research methodology.

ACCT 551. Assurance Services and Professional Standards

3 Hr. PR: Consent. Professional objectives, principles, and standards for assurance services, including risk assessment, attestation reports, and related communications. Case studies cover sampling, professional ethics, legal liability, and reporting.

ACCT 556. Fraud Detection and Deterrence

3 Hr. Pr: Consent. Addresses the auditor's responsibility with respect to fraud detection and investigation and management's responsibility for fraud deterrence and implementation of effective preventive measures.

ACCT 561. Governmental / Not-For-Profit Accounting

3 Hr. PR: Consent. Theory and practice of accounting for governmental and not-for-profit entities with an emphasis on the conceptual foundation of fund accounting, budgetary control, and accountability.

ACCT 571. Accounting / Business Consulting

3 Hr. PR: Consent. Translating complex information into critical knowledge for engagements beyond basic financial/managerial accounting, assurance, and tax services. Consulting experience examined through exposure to consulting professionals, cases and/or business simulation.

ACCT 591. Personal Financial Advising

3 Hr. PR: Covers concepts and analytical techniques for accountants offering personal financial advising services.

BLAW 420. Law for the CPA

3 Hr. PR: BCOR 320. A survey of those areas of commercial and regulatory law with which accountants need familiarity in order to exercise good judgment, practice their profession skillfully and understand their professional responsibility.

ECON 591. Economics-Decision Making

3 Hr. PR: Consent. Covers microeconomic concepts that are relevant for business decision-making, including pricing and operation of markets. Macroeconomic concepts that are relevant for business strategies, including national income accounting and economic growth.