MBAA 602 Interpreting Accounting Information (3.00)
Examines adjustment of financial statements used for analysis after assessing accounting policies used and other limitations of accounting model. Analysis of firm?s financial ratios, free cash flow, earnings quality, sustainable earnings, creditworthiness, and fundamental (intrinsic) equity value.
Pre-requisite: TAKE AC*320A AC*320B AC*410A AC*410B MBAC*604;
Cross listing(s): MSAA 602.
MBAA 603 Financial Reporting Policy and Practice (3.00)
Examines objectives, recognition and measurement concepts, and definitions of financial statement elements in the FASB?s Conceptual Framework; preparation of financial statements; and ethical, economic, and political context of accounting standard-setting and financial reporting policy choices.
Pre-requisite: TAKE AC*320A AC*320B;
Cross listing(s): MSAA 603.
MBAA 605 Advanced Auditing (3.00)
Examines cases of failed audits to assess audit risk; identify relevant assertions, inherent risks, and control risks; formulate audit objectives; and evaluate appropriateness of audit evidence. Examines earnings management incentives and devices; and threats to auditor's independence.
Pre-requisite: MBAA*602
Cross listing(s): MSAA 605.
MBAA 606 Financial Accounting Theory (3.00)
Studies the underlying concepts of contemporary accounting theory. Addresses all of the major areas of accounting from this perspective.
Pre-requisite: MBAA*603
MBAA 607 Accounting Non-Profit & Government Orgs (3.00)
Examines accounting for not-for-profit organizations and governments. Emphasizes the use of accounting information to help identify and solve problems encountered in the management of these organizations.
Pre-requisite: MBAA*602
Cross listing(s): MSAA 607.
MBAA 608 International Accounting (3.00)
Examines International Financial Reporting Standards (IFRS) and convergence issues between US GAAP and IFRS. Reviews Accounting Standards Codification for US GAAP foreign exchange and US International tax issue.
Pre-requisite: TAKE MBAA*602 OR MSAA*602;
Cross listing(s): MSAA 608 MBAI 608 MBAI 608.
MBAA 609 Case Studies in Management Accounting (3.00)
Develops students' management accounting techniques and skills needed to make ethical profit-maximizing decisions. Emphasizes data selection, analysis, decision making and evaluation of results in complex, realistic situations.
Pre-requisite: MBAA*602
Cross listing(s): MSAA 609.
MBAA 610 Controllership (3.00)
Examines the function, role and responsibilities of the chief accounting officer of a business organization. Considers both financial and nonfinancial aspects of the controllership function.
Pre-requisite: TAKE MBAA*602 OR MSAA*602;
Cross listing(s): MSAA 610.
MBAA 611 Tax Influence on Bus Dcsn-Mkng (3.00)
Studies the structure of the tax code, principles underlying it and impact on business transactions. Emphasizes tax planning.
Cross listing(s): MSAA 611.
MBAA 612E-W Seminar in Finance/Accounting: (3.00)
Addresses current topics relevant to managers in the areas of finance and accounting. Content varies by term according to the changing concerns of managers in these areas and the shifting conditions in the business environment.
MBAA 614 IT Auditing (3.00)
Combines accounting, regulation and IT security practices to educate students to protect organizational assets through establishment of auditing best practices, current governmental reporting standards, Sarbanes-Oxley requirements and secure management techniques.
Pre-requisite: MBAA*602 OR MSAA*602
Cross listing(s): MSAA 614 MSIA 684.
MBAA 615 Income Tax Research (3.00)
Develops the ability to research complex income tax questions. Examines the basis of tax law, research materials and research strategies. Research is completed using both manual and automated research systems.
Pre-requisite: MBAA*602
Cross listing(s): MSAA 615.
MBAA 619 Forensic Accounting (3.00)
Provides and opportunity to study contemporary financial statement fraud cases using a five-part fraud taxonomy: fraud perpetration, fraud detection, fraud investigation, fraud prosecution and fraud prevention and the accountant's role.
Pre-requisite: TAKE MBAA*602 OR MSAA*602;
Cross listing(s): MSAA 619.
MBAA 621 Financial Apps XBRL & Interactive Data (3.00)
Studies XBRL (eXtensible Business Reporting Language) financial applications for Securities and Exchange Commission filings and other business intelligence and analytics applications. Development of XBRL applications for external and internal financial reporting will be covered.
Pre-requisite: TAKE MBAA*602 OR MSAA*602;
Cross listing(s): MSAA 621.
MBAC 600 The Economics of Management (3.00)
Applies qualitative and quantitative microeconomics, macroeconomics, and international economics to business and the federal government operations from the perspective of the manager including the importance of regionalism and the global economy. NOTE: This Core course should be taken in the first 12 semester hours of the program.
MBAC 601 Ethical & Legal Environment of Business (3.00)
Examines the social and governmental structure within which business operates. Focuses on effective and ethical strategies for addressing issues of public concern including labor and employment law; administrative agency procedures; public issues management; product liability; and social contract, agency and stake-holder models of corporate responsibility. NOTE: This Core course should be taken in the first nine (9) hours of the program.
Cross listing(s): MSAC 601.
MBAC 602 Developing Effective Organizations (3.00)
Effective organizations converge adaptable leadership, engaged workforces and aligned processes. Explores concepts from organizational behavior(OB), organizational development(OD) and human resource development(HRD) and from case studies of current organizations.
MBAC 603 Marketing and Operations Decision Pts. (3.00)
Marketing and Operations are two key elements of any business organization. Focuses on the intersect of these business elements and key concepts in this intersect, both from a marketing and operations perspective.
MBAC 604 Accounting & Finance Concepts for Manage (3.00)
Examines accounting and finance concepts managers use in making decisions, including: uses of cost information; analysis, limitations and ethical dimensions of financial reporting; capital investment analysis; financing strategy; working capital management; and projected financial statements.
MBAC 610 Enterprise Management in a Global Enviro (3.00)
Provides a practical management exercise in international strategies, operations, finance and marketing, and ethics using a computer simulation. The simulation requires students to manage a global business from a system?s perspective.
MBAF 602 Financial Decision Making (3.00)
Examines the use of financial theories and techniques in making financial decisions under conditions of uncertainty. Emphasizes the critical evaluation of concepts to assess their usefulness in practical business situations. Uses computer applications to solve practical problems. Pre-requisites: AC 320A, AC 320B and FIN 400.
Pre-requisite: TAKE MBAC*604;
Cross listing(s): MSAF 602.
MBAF 603 Investments & Portfolio Management (3.00)
Provides an understanding of the kinds of analysis and techniques used by individual investors and professional money managers to decide on investment objectives and select possible investment alternatives.
Pre-requisite: MBAF*602
MBAF 604 Money and Banking (3.00)
Provides a framework for understanding financial institutions and markets, and the effects of government policy on financial institutions, interest rates and levels of economic activity.
MBAF 605 International Financial Management (3.00)
Introduces financial management issues confronting multinational firms. Includes foreign exchange risk management, positioning of funds and cash management, and capital budgeting in the international setting.
Pre-requisite: MBAF*602
Cross listing(s): MBAI 605.
MBAF 612E-W Seminar in Finance/Accounting: (3.00)
Addresses current topics relevant to managers in the areas of finance and accounting. Content varies by term according to the changing concerns of managers in these areas and shifting conditions in the business environment.
MBAX 600 Sustainability/Context in 21st Century (3.00)
Provides an opportunity to analyze socially responsible business practices. Topics include: social innovation, global competitiveness, intrapreneurism and sustainability. Includes development of personal and professional development plans that link practices to sustainability.