Master and Doctoral Course Descriptions
ACT501 Financial & Cost Accounting: Fundamentals of bookkeeping; basic financial and management accounting principles and methods; financial statements and routines; reporting and analyzing performance; ratios and evaluation of financial statements; and the use of annual reports.
ACT513 Auditing Theory and Practice: The course will provide students with a critical introduction to the principles and practice of audit, and will specifically review the theory of auditing, the practical application of that theory, the regulatory framework for audit and the pressures and problems facing the audit profession at the present time.
ACT513 Management Accounting: This course provides an introduction to the fundamentals of management accounting. Topics include cost accounting terminology, job costing, process costing, activity-based costing, activity-based management, cost-volume-profit analysis, budgeting, standard costing, variance analysis, responsibility accounting, variable costing, transfer pricing and decision making.
ACT514 Tax Aspect & Business Environment: Addresses the fundamental issues of the taxation of income related to businesses and investments. Topics include business deductions; capital expenditures; depreciation; below market loans; non-recourse debt; methods of accounting; gains and losses; like-kind exchanges; installment sales; passive activity losses and credits; and the at-risk rules.
ACT515 Tax Aspect & Bus Environment: An analysis of the impact of taxation on business and investment decisions, and the importance of effective tax planning. The course develops a conceptual framework that integrate tax and non-tax factors into decision models. Topics to be covered include basic tax planning strategies, tax policy, an overview of basic tax concepts and terminology, implicit taxes and tax client theory, choosing the optimal organizational organization form, multilateral tax planning in contexts such as executive compensation, and multi-jurisdictional tax issues.
ACT612 Accounting for Business: This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long-term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.
ACT612 Auditing Theory & Practices: This course provides you with a detailed overview of auditing and professional practice. It commences with an introduction to assurance and auditing including changes in the audit profession and professional and regulatory organizations. Next there is discussion of professional ethics and legal liability issues for auditors. The remainder of the course focuses on the major issues associated with financial statement audits, including audit planning, audit evidence, tests of controls and substantive testing. You are provided with limited 'hands-on' experience by means of an audit case study.
ACT613 Advanced Financial Accounting: A critical examination of the accounting theory and practices involved in a select number of advanced accounting topics. These topics will include accounting for business combinations and consolidations, governmental/fund accounting, non-for-profits, accounting for international transactions and global enterprises. Other topics might include such items as branch accounting, partnerships, or segment accounting.
ACT615 Performance Management & Analysis: Management accounting's role in designing and operating organizational systems that direct, motivate and evaluate employee action. Associations and information flows between strategic plans and budget targets, measures and incentives are examined.
ACT616 Advanced Financial Analysis: This course will provide students with a framework that uses financial statement data to analyze a company’s business and determine an intrinsic value for that company. The framework developed can be applied in a variety of decision contexts, including those faced by creditors, security analysts, investment bankers, firm managers, and auditors who must judge the firm’s performance and communicate with external investors.
ACT616 Advanced Financial Reports: This course covers accounting and financial reporting for business combinations (including consolidated financial statements), international accounting issues, foreign currency translation, reorganizations and liquidations, accounting requirements of the Securities and Exchange Commission, and accounting for partnerships. It emphasizes the conceptual understanding of major issues and technical accounting requirements.
ACT617 Advanced Financial Management: An introduction to advanced concepts and methods of financial management. Topics include risk and return, asset evaluation, capital budgeting, capital structure, business financial planning and working capital management
BUL503 Business Organization: This course provides introduction to the law relating to business enterprises. Compares and analyzes sole proprietorships, partnerships, corporations, and unincorporated associations. Also considers principles of agency in tort and contract that are involved in contracts between business enterprises and the public with which they deal. Specific topics include forms of organization; agency in consensual transactions; partnerships; the corporate form; financial structure of an enterprise; control structure of an enterprise; trading in securities; corporate distributions; and structural changes.
BUL506 Contract Law: An introduction to contract law, including topics such as offer and acceptance, consideration, contracts enforceable without consideration, defenses to enforcement of contracts, terms of contracts and their interpretation, performance and breach of contracts, remedies for breach, third-party beneficiaries, and assignments.
BUL516 International Trade Law: Examines the regulatory aspects of the sale of goods across national borders. Key topics include the history and institutions of the GATT-WTO system, accession to the WTO, dispute settlement under WTO rules, regulation of import duties, rules on customs classification and valuation, non-tariff barriers, statutory forms of relief from import competition, government regulation of export trade, regional trade regimes, and ideological and policy issues relating to trade liberalization and globalization. This course complements (but is independent of) International Commerce and Investment and is the basis for more advanced study on international trade law.
BUL612 Intellectual Property Law: This course introduces students to Intellectual Property