Course Requirements

 

ACC 502

ADVANCED MANAGEMENT ACCOUNTING

Interpretation, analysis and use by management of internal accounting information. Topics include cost management, activity-based costing, inventory management (including just-in-time), cost allocation, performance measurement, analysis and control of non-manufacturing costs, budgeting and financial planning, and capital budgeting. Students are familiarized with quantitative models and approaches used in management accounting. Computers will be used for problem-solving.
Prerequisites:
ACC 542 or ACC 555 is a prerequisite for this class.

ACC 599

GRADUATE SEMINAR IN MANAGEMENT ACCOUNTING

Capstone seminar for M.B.A. students with a concentration in Management Accounting. Attention is directed to the current developments in Management Accounting. Students learn to exercise judgement in the solution of accounting-related problems by drawing upon their integrated and comprehensive body of accounting and related knowledge. This seminar involves extensive reading and research in the literature of management accounting and related disciplines.
Prerequisites:
ACC 502 is a prerequisite for this class.

SEV 621

STRATEGY EXECUTION

The course examines strategic performance measurement, including the balanced scorecard and value-based management as frameworks for describing and executing strategy. The course will focus on the latest developments in Strategic Risk Management and the implications for strategy and performance measures. We will study how high performance companies measure and manage performance, strategic risk, and corporate sustainability performance, as well as the ethical dimension of strategy and execution. (This course is accepted as a core course the SEV Concentration and can be used as course in the Management Accounting and Financial Planning and Control Concentrations).

ACC 639

ACCOUNTING INFORMATION SYSTEMS AND AUDITING

This course builds on foundational knowledge of accounting information systems and internal auditing in order to develop advanced skills in these fields. In particular, heavy emphasis is placed on the use of hands-on projects and assignments that involve the learning and application of technologies and approaches similar to those used in professional practice. The course also introduces students to advanced and current topics at the intersection of accounting information systems and internal auditing. (Formerly ACC 503)
Prerequisites:
ACC 500 is a prerequisite for this class.

ACC 533

CORPORATE PLANNING

This course investigates the conceptual framework for and the development of integrated corporate planning and control in business enterprises and not-for-profit organizations. Consideration will be given to long-range strategic planning, annual budgets, product and project planning. The course also conveys an understanding of the human elements and organizational constraints that may affect the corporate planning function. PREREQUISITE(S): ACC 542, ACC 555 or equivalent
Prerequisites:
ACC 542 or ACC 555 is a prerequisite for this class.

ACC 535

ACCOUNTING SYSTEMS

Today's business person requires a fundamental knowledge of computer-based information systems and their role in accounting functions and financial decision-making. This course will enable the student to interface with accounting systems, and to participate in their design and audit. It will focus on the nature and flows of accounting information in organizations, security and internal controls and the use of information technology in accounting information systems and decision-making.
Prerequisites:
ACC 500 is a prerequisite for this class.

ACC 576

FEDERAL TAX VALUATION

Fair market value is referenced hundreds of times in the Internal Revenue Code, and many more times in the Regulations. In the initial part of this course the procedures and methods applicable to tax valuation are reviewed to heighten practitioner awareness of the range of potential valuation outcomes, and the reasons therefore. Tax cases are used extensively to achieve this objective. In the second part of the course presentations and discussions address more specific topics such as built-in gains, determination of carryover of net operating losses, valuation aspects of charitable giving, conservation easements, ESOPs, family limited partnerships, reasonable compensation. S-corporations, special use properties, and transfer pricing.

ACC 584

INCOME TAX AND BUSINESS DECISIONS

The study of the impact of federal income taxation on business decisions with emphasis on such areas as choice of business organization, acquisition planning, executive compensation & accounting for income taxes. This course in intended for students in the M.B.A. program and restricted to those who have not had undergraduste credit for ACC 548 or ACC 551 or their equivalents. (MSA students may not take this class)
Prerequisites:
MS in Taxation students are restricted from registering for this class.

ACC 798

SPECIAL TOPICS

Content and format of this course are variable. An in-depth study of current issues in accountancy. Subject matter will be indicated in class schedule. Offered variably.