Course Descriptions: Accounting & Information Systems
- A 510 - Financial Accounting Theory & Practice I (3 cr.) P: A201
- An intermediate financial accounting course emphasizing financial statement preparation and analysis. Includes intermediate theory and problems, asset valuation, and income measurement, preparation and analysis of financial statements.
- A511 - Financial Accounting Theory and Practice II (3 cr.) P: A510 or equivalent
- Application of intermediate accounting theory to problems involving long-term liabilities, corporations, earnings per share, tax allocation, pensions, leases, and cash flows.
- A514 - Auditing Theory and Practice (3 cr) P: A511 or permission.
- This course addresses the concepts and procedures related to the implementation of the external and internal audits for business organizations. Coverage includes issuance of the audit report, reviews of internal control, statistical sampling, EDP systems and the company's business cycles. Additional topics include forensic accounting, auditing for fraud and other assurance services. Many topics covered are included on the uniform CPA examination given by the AICPA.
- A 515 - Federal Income Taxes (3 cr.)
- Introduction to federal income taxation. Focus is on the income taxation of individuals and tax planning for individuals.
- A 516 - Federal Estate and Gift Taxation (3 cr.) P: A515
- Tax treatment of wealth transfers at death (the estate tax) and during lifetime (the gift tax), with emphasis on estate planning. Also includes an examination of the income taxation of estates and trusts.
- A 522 - Federal Taxation of Partnerships and Partners (3 cr.) P: A515
- Tax aspects of the formation, operation, liquidation, and termination of partnerships and limited liability companies
- A 523 - Business Information Systems (3 cr.)
- An overview of accounting systems and their existence within businesses. The course includes discussions of system controls, transaction processing, business cycles and issues related to development and installation of automated accounting systems.
- A 524- Managing Accounting Information for Decision-Making (3 cr.) P: A 201 or A501
- Provides a user-oriented understanding of how accounting information should be managed to ensure its availability on a timely and relevant basis for decision making. Focus is on cost-benefit analysis for evaluating potential value-added results from planning, organizing, and controlling a firm's accounting information. Group participation and computer support is used extensively. For MBA students enrolled in Module IA.
- A 551- Tax Research (1.5 cr.) P: A515 or concurrent (Online course)
- Covers how to access the primary and secondary sources of tax law, including the Internal Revenue Code, regulations and other administrative pronouncements and judicial decisions. Explains the research process and the use of research tools to locate sources of tax law. Utilizes both paper products and electronic (internet) resources. Emphasizes how to read and interpret source materials. Tax research assignments stress writing skills and the need for effective communication of research findings.
- A 590 - Independent Study in Accounting (cr. arr.)
- For advanced M.B.A. students engaged in special study projects. Course admission and project supervision is arranged through the M.B.A. Office and the student's faculty advisor.
- S 555- Information Technology for Managers/Part I (1.5 cr.)
- Study of information systems management topics, including computer and communications concepts, business application typologies, systems acquisition and implementation processes, end-user support structures, and strategic capabilities. Readings and case analysis. For MBA students enrolled in Summer Module 1S.
- S 590 - Independent Study in Management Information Systems (cr. arr.)
- For advanced M.B.A. students engaged in special study projects. Course admission and project supervision is arranged through the M.B.A. Office and the student's faculty advisor.
