ACCT 505 ACCOUNTING ESSENTIALS (1.5)
Introduces MBA students to the basics of corporate financial reporting and financial statement analysis from the manager's perspective. Emphasizes the preparation and analysis of financial statements and provides an overview of U.S. GAAP and IFRS rules for most critical accounting items. Prerequisite: Graduate Standing.
ACCT 601 FORENSIC ACCOUNTING PRINCIPLES (3)
Provides students with an overview of the field of forensic accounting focusing on the roles, responsibilities and requirements of a forensic accountant in both litigation and fraud engagements. This course examines basic litigation and fraud examination theory, identifies financial fraud schemes, explores the legal framework for damages and fraud and damage assessments and methodologies, and reviews earning management and financial reporting fraud. Other topics include computer forensics and corporate governance and ethics. Actual litigation and fraud cases are used to highlight the evolving roles of forensic accounting. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.
ACCT 605 PERFORMANCE MANAGEMENT AND ACCOUNTING CONTRLS (3)
Focuses on how managers can use accounting information in the budgeting process to assist them in planning, controlling, and making decisions. Introduces students to internal controls, corporate governance, and enterprise risk management. Prerequisite: ACCT 505 or permission of the MBA program director.
ACCT 630 CONTEMPORARY ISSUES IN FINANCIAL ACCOUNTING (3)
Theoretical and conceptual foundations of generally accepted accounting principles and practices as well as certain other principles and practices not generally accepted. Recent and current literature is studied to provide coverage of the basic postulates, assumptions and standards underlying the measurement criteria and practices of financial accounting. Prerequisites: undergraduate degree in accounting and program admission.
ACCT 655 TAX POLICY (3)
The evolution and structure of the federal income-tax system from a public policy perspective. Focus is placed on legal, economic, social and practical considerations. Alternatives, including current legislative proposals, are considered. Students prepare a research paper on a topic related to tax policy. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.
ACCT 680 TAXATION OF ENTITIES (3)
Federal income taxation of corporations, partnerships, estates, and trusts, and the taxation of gifts and estates. Analysis includes consideration of the sources of tax law, weight or authority, ethical issues, planning and administrative procedures. Prerequisites: undergraduate degree in accounting including a tax course and program admission.
ACCT 695 INDEPENDENT RESEARCH IN ACCOUNTING (1-3)
Individual and supervised research in selected areas of accounting. May be repeated for a maximum of 6 units. Prerequisites: program admission and approval of program director.
ACCT 697 GRADUATE ACCOUNTING INTERNSHIP (3)
Students work on assigned projects within an actual accounting environment. Grade requirements include a work supervisor evaluation, a research paper and a journal detailing the work experience. Prerequisites: program admission and approval of program director.
ACCT 712 INTERNATIONAL FINANCIAL REPORTING (3)
Covers accounting differences across countries. Contrasts International Financial Reporting Standards (IFRS) versus U.S. GAAP and discusses the implications of these different standards based on qualitative characteristics of accounting information and relevant theories. Prerequisites: undergraduate degree in accounting and program admission.
ACCT 720 DESIGN OF MANAGERIAL COST AND CONTROL SYSTEMS (3)
The design of cost and control systems for decision making and for measurement of the performance of processes, product lines, managers and organizational studies highlight the experiences of companies and include modifying cost and control systems in response to technological, institutional and global changes. Prerequisites: undergraduate degree in accounting (including a managerial [cost] accounting course) and program admission.
ACCT 730 FINANCIAL STATEMENT ANALYTICS AND VALUATION (3)
Focuses on financial statement analytics, i.e., detailed analyses of cash flow, income recognition, profitability analysis, risk analysis, forecasts and projections. Students will develop risk adjusted rates of return, and valuation techniques using asset based, income based, and market based approaches. By the end of the course, students should be able to use financial statements to develop to analyze company performance and make reasonable valuation estimates. Prerequisites: undergraduate degree in accounting and program admission; or consent of instructor.
ACCT 740 ADVANCED TOPICS IN ASSURANCE SERVICES (3)
A study of the application of generally accepted auditing standards to auditing practice issues of academic and practitioner research, internal auditing, EDP auditing and governmental auditing issues. Prerequisites: undergraduate degree in accounting and program admission.
ACCT 750 FORENSIC ACCOUNTING (3)
Forensic accounting is an interdisciplinary study of social learning/process theories, accounting, law, the systems of internal controls, evidence gathering, interpersonal skills, communication skills and information technology skills. This course provides foundation knowledge about fraud prevention, detection and investigation for an accountant. Prerequisites: undergraduate degree in accounting and program admission; or consent of instructor.
ACCT 752 ADVANCED TOPICS IN ACCOUNTING SYSTEMS (3)
An exploration of advanced accounting information system topics such as ERP Systems, E-Business applications, AI Implementation, Blockchain and Cybersecurity. Prerequisites: undergraduate degree in accounting and program admission; or consent of instructor.
ACCT 755 GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3)
Advanced study of generally accepted accounting principles and procedures of governmental units and not-for-profit organizations, emphasizing current issues, external financial reporting and the relevant authoritative accounting pronouncements. Topics include characteristics and types of not-for-profit organizations, accounting and reporting entity, fund accounting, budgetary accounts, contributions received and made, investments and the encumbrance system.
University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.
ACCT 770 SEMINAR IN CURRENT TOPICS IN ACCOUNTING (3)
A study of current developments and contemporary problems in accounting. Topics vary from year to year. A significant research project is a key component of the course. May be repeated for a maximum of 6 units. Prerequisites: undergraduate degree in accounting and program admission and ACCT 630; or consent of instructor.
ACCT 780 SUSTAINABILITY ACCOUNTING (3)
Sustainability accounting concerns the process of identifying, measuring and reporting the entities' impact on the planet with a focus mainly on the environmental impact. Determining how different entities affect the environment, measuring that impact and deciding what, how and who to report this impact to, are all part of the course. Will cover topics dealing with greenhouse gas emission, trading and sustainability investing. Prerequisites: undergraduate degree in accounting and program admission and ACCT 630; or consent of instructor.
ACCT 797 SPECIAL TOPICS IN ACCOUNTING (3)
Specialized topics in accounting, allowing flexibility for both the changing developments in accounting and the educational needs of students. Exact topics and prerequisite structure appear in the schedule of classes. Prerequisite: ACCT 640 or area approval. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.
ACCT 799 INDIVIDUAL RESEARCH (1-3)
Prerequisite: approvals of accounting instructor and chair of accounting department. University of Baltimore course provided as part of the joint Accounting and Business Advisory Program.