ACCT 8312 - MERGERS AND ACQUISITIONS
An examination of the requirements and context of due diligence from financial and non-financial perspective, methods of valuation, market caps, financial reporting before and after, tax implications, reorganization, the use of International DISCs, foreign corporations, SEC regulations and state reporting requirements. Managerial issues associated with mergers and acquisitions and the impact not only on the executive but personnel throughout the organization. Prerequisite:BADM 8313
ACCT 8315 - CONTROLLERSHIP
A study of the executive's role in the management of a business enterprise from an accounting perspective. Emphasis is on the use of accounting information to enhance management decision-making. Business enterprises from start-ups to established businesses will be examined. Ethics associated with the dissemination of financial information will also be discussed.
ACCT 8319 - INTERNAL AUDITING
An examination of current problems and procedures used by internal auditors, the use of auditing judgement, development of audit programs, internal controls and evaluation. Included will be discussion of current ethical and social responsibility in the accounting profession.
ACCT 8320 - CONTEMPORATY TOPICS IN ACCOUNTING
In-depth coverage of current topic in accounting. Included will be analysis, concentration and presentation in such areas as financial management and reporting, forensics, taxation, auditing, international, legal and ethical issues facing the accounting profession. May include topics related accounting such as financial valuation issues and current economic issues. Current events will dictate the specific topic. Prequisite: BADM 8313 or consent of the instructor.