Accounting and Finance  

ACFI 844 - Topics in Advanced Accounting
Credits: 3.00
Theory and practice of accounting for corporate acquisitions and mergers and the preparation and presentation of consolidated financial statements. Other topics include multinational consolidations, interim reporting and partnership accounting. Prereq: M.S. in Accounting.

ACFI 849 - Contemporary Issues in Financial Reporting
Credits: 3.00
Analysis of the theory, procedures and economic consequences of selected practices in financial reporting. Topics include: The Standard Setting Process, Costs and Benefits of Financial Reporting Standards, and selected contemporary topics. Prereq: M.S. in Accounting.

ACFI 850 - Accounting Theory and Research
Credits: 3.00
The objective of this course is to study the role of accounting information both in a decision-making and in a performance-evaluation context. This objective will be achieved by studying various accounting theories and the role that research has played in developing and testing those theories. Prereq: M.S. in Accounting.

ACFI 890 - Accounting Information Systems
Credits: 3.00
Accounting information systems and the use of computers for decision making with emphasis on sources and types of information and the use of analytical tools in solving accounting management problems. Prereq: M.S. in Accounting.

ACFI 895 - Governmental and Non-Profit Accounting
Credits: 3.00
Planning, budgeting, internal and external financial reporting for governmental entities and not for organizations including healthcare and educational institutions. Prereq: M.S. in Accounting.

ACFI 897 - Seminar in Ethics and Accounting
Credits: 3.00
The study of ethics as a significant and worthwhile endeavor that should infuse all professional activities. Case work will form an integral part of the seminar. The subject matter will include situations of potential and actual ethical conflict in public practice (especially auditing, taxation and consulting), industrial, commercial, and and service organizations, entrepreneurial ventures, the public sector and not-for-profit organizations. Consideration of ethical conflicts faced by managers in a global and cross-cultural environment. Guest speakers will enrich the course by contributing their knowledge and experience to the seminar.

ACFI 898 - Master's Project
Credits: 3.00
Master's project on a topic approved by the program director. Prereq: M.S. in Accounting.