ACCT 8310 - MANAGERIAL CONTROL SYSTEM (3 Credits)
This course addresses managerial control issues of complex organizations, including strategic planning, implementation, coordination of accounting into the planning process, design and control of responsibility center, development of budgetary models, generally accepted accounting principles, performance measurements, price and costing models, and internal controls. Same as BADM 8313.
ACCT 8315 - CONTROLLERSHIP (3 Credits)
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 and technical writing and communication 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. Prerequisite: BADM 8313.
ACCT 8319 - INTERNAL AUDITING (3 Credits)
An examination of current problems and procedures used by internal auditors, the use of auditing judgment, development of audit programs, internal controls and evaluation. Included will be discussion of current ethical and social responsibility in the accounting profession. Prerequisite: BADM 8313.
ACCT 8320 - CONTEMPORARY TOPICS IN ACCOUNTING (3) Credits
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. Prerequisite: BADM 8313 or consent of the instructor.
ACCT 8325 - PROFESSIONAL ETHICS FOR ACCOUNTANT (3 Credits)
This course addresses ethical reasoning, integrity, objectivity, independence, core values, and professional issues in accounting. Students will apply the concepts of theories to accounting cases.
ACCT 8330 - BUSINESS INCOME TAXATION (3 Credits)
This course examines federal income taxation as it impacts corporations, partnerships, trusts and estates, including accounting methods, donative transfers, consolidations, IRS Audit procedures, tax planning and research.
ACCT 8340 - GOVERNMENTAL ACCOUNTING (3 Credits)
This course focuses on budgeting, accounting, auditing and financial reporting principles and practices as they relate to government and other nonprofit entities.
ACCT 8350 - FEDERAL TAX RESEARCH (3 Credits)
This course is an in-depth study of how to locate and resolve tax questions. Students will become acquainted with various tax materials both in paper and electronic form, court cases, IRS Rulings, IRS Procedures, tax court cases and IRS publications.
ACCT 8360 - ADVANCED BUSINESS COMBINATIONS (3 Credits)
This course addresses accounting problems and issues associated with foreign currency transactions and SEC reporting and segment reporting. In addition there will be a examination of the requirements and context of due diligence from financial statements including methods of valuation, market caps, financial reporting before and after, as well as the tax implications associated with a reorganization.