Accounting Information Systems - ACC563

Credits: 4.5
Prerequisites: None

This course introduces the student to systems analysis and the application of information systems’ concepts to the accounting process and accounting models, both manual and automated.

Advanced Managerial Accounting - ACC564

Credits: 4.5
Prerequisites: EBM 560 or EBM 562

This course Investigates advanced topics in managerial accounting and expands upon topics covered in ACC 560. Topics include cost projections, analysis and interpretation, analysis under uncertainty, capital budgeting, linear programming, and decentralized operations.

Advanced Auditing - ACC565

Credits: 4.5
Prerequisites: ACC 335 or verifiable equivalent sector specific experience

This course surveys in-depth analysis of current auditing issues, including professional standards and ethics, internal control gathering and documentation of evidences, and statistical sampling. Focuses on detailed analysis of audit programs and EDP as well as concepts concerning the financial condition and
operation of commercial enterprises.

Forensic Accounting - ACC566

Credits: 4.5
Prerequisites: ACC 335 or verifiable equivalent sector specific experience

This course provides a framework for an understanding of forensic accounting. Topics covered include various foundation areas of importance to the forensic accountant, the basic forensic accounting tooloriented areas, and practice areas relevant to forensic accounting.

Systems Auditing - ACC569

Credits: 4.5
Prerequisites: None

This course presents the system and principles of auditing accounting and financial information systems. Current practices of auditing both simple and complex information systems are addressed. Also addressed are the audit program and testing procedures necessary for conducting an information system audit with a
focus on documentation of evidence.

Advanced Financial Accounting - ACC571

Credits: 4.5
Prerequisites: ACC 300 or verifiable equivalent sector specific experience

This course covers accounting for home office and branches, business combinations, and consolidations. It provides a continuation of the preparation for the CPA examination as well as various techniques for solving some of the more complex problems in the business environment.

Business Law - EBM530

Credits: 4.5
Prerequisites: None.

This course examines the legal environment in which businesses operate. In particular: torts, contracts, government regulation, types of businesses and formulation of Companies will be covered. This course will also consider topics related to legal concepts of commercial transactions. Specifically addressed will be: collection of debts, sale of goods (warranties, product liability), secured transactions and bankruptcy.

Managerial Accounting - EBM560

Credits: 4.5
Prerequisites: None

In this course, attention is directed towards the core of the management control and financial reporting systems integrally related to information systems. The fundamentals of accounting and how they relate to e-Business will be discussed. Analysis of financial records and Business Balance sheets will also be addressed. In depth analysis of the Tax consequences of forming, operating and liquidating a Corporation and transactions with shareholders will be discussed.

International Managerial Accounting - EBM562

Credits: 4.5
Prerequisites: None.

This course presents generally accepted accounting principles which are used by other countries and the United States to report financial information to global users. The course will familiarize the student with the knowledge needed to analyze and interpret consolidated financial statements that are presented by local, multinational, and transnational corporations. The course content will include international accounting regulations and practices as well as some of the current research on the application of worldwide accounting standards.

Microeconomics - EBM570

Credits: 4.5
Prerequisites: None.

This course will discuss intermediate microeconomic theory, with emphasis on production and costs, market structure and pricing, risk analysis, and investment theory and capital budgeting.

Financial Management - EBM610

Credits: 4.5
Prerequisites: Student must have taken at least one 500 level course

Provides an overview of financial management, with an emphasis on analysis of financial decisions pertinent to management of a business firm. The course identifies the responsibilities of financial managers, financial problems facing firms, and the various approaches to financial decision making. Specific topics covered include capital acquisition, working capital management, capital budgeting, valuation theories, and dividend and long-term financial policies.

Federal Taxation - ACC567

Credits: 4.5
Prerequisites: None

This course presents overview of United States of Taxation individuals and businesses. It also discusses tax planning necessary for an optimal tax saving. The course involves tax research methodology and the preparation of business and individual tax returns using some of the latest tax software.

International Taxation - ACC568

Credits: 4.5
Prerequisites: None

This course presents a foundational overview of the taxation related to the United States of America and several other nations in Asia, European, African, and the Americas. The specifies addressed tax issues for business as well as individuals as it relates to double taxation, transfer taxes and other tax concerns. Also,
the course looks at situations from a planning approach that gives the most beneficial tax situation.

Accounting Theory - ACC572

Credits: 4.5
Prerequisites: ACC 299 or verifiable equivalent sector specific experience

This course provides a frame of reference for advanced accounting theories. Emphasizes income, liability, and asset valuation based on inductive, deductive, and capital market approaches. Also surveys price level changes, monetary and non-monetary aspects, problems of ownership equities and the disclosure of relevant information to investors and creditors.

Organizational Behavior - EBM504

Credits: 4.5
Prerequisites: None.

This course analyzes both the formal and informal aspects of the management process. Topics include: human behavior in an organizational environment, individual behavior patterns, superior/subordinate relationships, group dynamics, communication, motivation and decision-making, and the impact of innovation and change on the organization.

International Business - EBM640

Credits: 4.5
Prerequisites: None

This course explores the issues which face managers when operating in international environments. The course will expose students to strategic and operational aspects of international business management. Topics include: an overview of global management; cultural, legal, and political influences on international management; international trade and investment; transnational operations and marketing; international human resource management; cross-cultural communication and decision-making; international strategies; and organizing international enterprises.