Click on your choice of the following courses:

Accounting Courses

ACCT 501 Accounting Information Systems: Tools and Concepts

The study of accounting information systems and their managerial aspects. Topics include system processes, system controls, flowcharting, other documentation techniques, and a comparison of computerized versus manual accounting systems. Prerequisite: MBA 504 or equivalent.

Syllabus: ACCT 501 Professor Pauline Nefcy - Fall 2007

ACCT 502 Business Communication for Accountants

Learn professional business application of oral and written communications with technical accounting subject matter. Focus on content and method of delivery to different business decision makers. Gain more insight into legalities surrounding business communications and the tools to effectively communicate a conclusion. Prerequisite: MBA 504 or equivalent.

ACCT 503 Business Ethics and Law for Accountants

This course covers ethics and professional and legal responsibilities of accountants, and business law, including debtor-creditor relationships, government regulations, the uniform commercial code, and real property, including insurance. Prerequisite: MBA 513 or equivalent.

Syllabus: ACCT 503 Professor John McLean - Fall 2007

ACCT 530 Strategic Cost Management

Emphasizes analysis of accounting information with explicit consideration of strategic issues and concerns, including financial analysis and management controls as tools for formulating and implementing strategies for achieving competitive advantage. Also includes strategic analysis, value chain analysis, activity costing and management, quality costing, and management control. Prerequisite: MBA 504 or equivalent.

ACCT 531 Intermediate Financial Accounting I

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States;(3)have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses. Prerequisite: MBA 504.

ACCT 532 Intermediate Financial Accounting II

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States;(3)have in-depth knowledge of accounting for transaction, events and adjustment affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses. Prerequisite: ACCT 531.

ACCT 533 Advanced Financial Accounting

Concepts and practices underlying generally accepted accounting principles relating to business combinations and consolidations, partnerships, and governmental and not-for-profit entities. In-depth analysis of how controlling interests are reflected in accounting reports. Emphasis on interpreting and applying professional accounting standards. Prerequisite: ACCT 532.

Syllabus: ACCT 533 Dr. Niranjan Chipalkatti - Winter 2008

ACCT 534 Managerial Cost Accounting

Discussion and analysis of costing techniques, use of accounting data in planning and evaluating managerial performance, and use of accounting data in short-run and long-run decisions. Special attention directed to issues in current developments in cost allocation, planning, and performance evaluation. Prerequisite: MBA 504 or equivalent.

Syllabus: ACCT 534 Dr. Vidya Awasthi - Winter 2008

ACCT 535 Auditing I

Purpose, scope, concepts, and methods used in examining and attesting to financial statements. Current issues concerning professionalism and role of the public accountant. Prerequisite: ACCT 532 or instructor permission.

Syllabus: ACCT 534 Dr. Tom Kelley - Fall 2007

ACCT 536 Federal Taxation I

Introduction to the basic concepts of federal income taxation for the various forms of business organizations. Use of tax service and research in tax problems. Prerequisite: MBA 503.

ACCT 537 Advanced Accounting Information Systems

This course will focus on major technology issues faced by today’s financial executives and examine ways companies are addressing these issues. Major topics expected to be covered include prioritization of technology investments using ROI and other financial/economic analyses, appropriate levels of security for information applications and systems through examination of identification of key risks and controls, alignment of business and IT strategy including review of IT organizations and system development life cycles, and using XBRL to improve financial reporting processes including step by step implementation guide. Prerequisite: ACCT 501 or instructor permission.

ACCT 538 Financial Statement Analysis

In-depth analysis of how financial statements and accompanying footnotes can be used in assessing organization value. Emphasis on recent developments in financial reporting and disclosure practices. Recommended after completion of MBA 515. Minimum prerequisite: MBA 503 and MBA 507.

ACCT 539 Advanced Federal Income Tax II

Study of advanced topics in federal taxation, including formation, operation, and dissolution of the business entity. Also includes the importance of ethical considerations, multi-state tax issues, and special tax subjects. Course requires participation in the Volunteer Income Tax Assistance program which includes two Saturday workshops in January. Emphasis is given to the development of communication skills in a professional-to-client environment. The taxpayer assistance component of the course is spread over parts of the winter and spring quarters. Students receive an “N” grade for winter quarter and the course grade spring quarter. Prerequisite: ACCT 536.

Syllabus: Acct 539 Professor Craig Duncan - Winter 2008

ACCT 540 Intermediate Financial Accounting III

These intermediate financial accounting courses are designed to prepare the student for a career in professional accounting. Upon conclusion of the sequence the student should: (1) understand the issues involved in accounting policy choice; (2) understand the process and the conceptual framework according to which accounting standards are set in the United States; (3) have in-depth knowledge of accounting for transaction, events and adjustments affecting assets, liabilities, shareholders equity, revenues, expenses, gains and losses. Prerequisite: ACCT 532 or equivalent.

Syllabus: ACCT 540 Dr. Bruce Koch - Fall 2007

ACCT 541 Auditing II

This auditing course extends the coverage of auditing topics to legal liability of auditors, audit   sampling, fraud/forensic accounting, internal audit, and other assurance services including review, compilations, reporting on internal controls and financial forecasts. Prerequisite: ACCT 535 or equivalent.

Syllabus: ACCT 541 Professor Tom Sulewski - Winter 2008

ACCT 542 Auditing III

This course introduces students to the major categories of threats arising from IT-based systems. Topics include threats and controls with respect to: applications access, physical security, network security, internet security, operating systems, program change, and databases. Also addressed are user authentication, business continuity and disaster recovery planning, computer assisted audit techniques, SysTrust and WebTrust engagements. Prerequisite: ACCT 541 or equivalent.

ACCT 544 Strategic Management Accounting

Emphasizes the analysis of accounting information with explicit considerations of strategic issues and concerns, including financial analysis and management control as tools for formulating and implementing strategies for achieving competitive advantage. Topics include activity-based management, target costing, balanced scorecard and financial measures of performance. Prerequisite: ACCT 534.

ACCT 545 Not-for-Profit Accounting

The study of the accounting principles and practices of governmental and not-for-profit organizations. Examines the reporting, tax, and auditing issues important to entities operating as not-for-profits, such as government entities, social agencies, churches, schools, etc. Prerequisite: MBA 503 or equivalent.

ACCT 568 Management Control Systems

Development of a conceptual framework for the design, use, and evaluation of management control systems based upon discussion of readings, case analyses, and interaction with practitioners from industry and management consulting. Framework elements encompass control elements from business strategy through management compensation and addresses manufacturing and service industries, for-profit and not-for-profit organizations, large and small. Prerequisite: MBA 504.

ACCT 580 General Systems and Process Thinking

Understanding the voice of an organization through the environment in which it operates, identifying and clarifying mission and vision, translating mission into organizational plans, and using information flows to provide managerial practices and principles. Understand the voice of the process by exploring the principles of how structure shapes behavior, key process improvement tools, and process maturation as a basis for organizational learning. Prerequisite: MBA504 and ACCT 501 or equivalent.

ACCT 594 International Study Tour: Accounting

The study of accounting issues and environment of a foreign country. Course will include travel to the country to observe activities and conditions and to meet with representatives of businesses and other institutions. Location of tour can vary. Check with the department for details.

General Business Courses

BETH 521 International Ethical and Cultural Issues

This course examines the impact of ethics and culture on international business. Students focus on culture from a world view, examining cultural/ethical patterns by reference to specific existing cultures. MBA students may not receive credit for both MBA 512 and BETH 521.

Syllabus: BETH 521 Professor John McLean - Winter 2008

BETH 594 International Study Tour: Business Ethics

The study of ethical issues in business in the context of a foreign country. Course will include travel to the country to observe activities and conditions and to meet with representatives of businesses and other institutions. Location of tour can vary. Check with the department for details.

BLAW 570 Real Estate Law

Course designed to help students evaluate and understand real estate acquisitions. Topics covered include mortgages, deeds of trust, promissory notes, easements, liens, warranty deeds, special warranty deeds, quit claim deeds, encumbrances, taxes, legal descriptions, actions for specific performance, broker responsibilities, leases, community property, joint tenancy, tenancy in common, strategies for investment, negotiation techniques, types of financing and escrow. Prerequisite: MBA 513.

BLAW 575 Legal Issues for New Ventures

Designed to identify legal and regulatory challenges unique to new ventures and small business. Students will learn to use legal information as a critical management tool by analyzing legal issues as they arise in the life cycle of a new business. We will start at the beginning and work our way to the possible IPO, merger, and ultimate liquidation. Topics will include choosing the right business form, protecting founders interests, employee issues, intellectual property, financing, IPO process, mergers, social enterprise, and e-commerce. We will also consider lawyer-client and VC-company relationships. MBA 513 is a recommended prerequisite.

BLAW 576 International Law and Business

This course examines the policy reasons for various U.S. import and export requirements, tariffs, and international business restrictions. Lectures include discussion of legal issues in international commercial transactions and host country regulations involving the European Community, the Pacific Rim, Canada, and third world countries. In addition, specific sections focus on international corporate, labor, and environmental issues. Prerequisite: MBA 513.

BLAW 594 International Study Tour: Business Law

The study of business law in the context of a foreign country. Course will include travel to the country to observe activities and conditions and to meet with representatives of businesses and other institutions. Location of tour can vary. Check with the department for details.

There are 4 pages of course information, click on any link or click here to go to next page