| Accounting and Finance |
ACFI 820 - Corporate Taxation
Credits:
3.00
Provides coverage of advanced topics from a strategic
viewpoint and an understanding of the history and
development of taxation, the role taxes play in financial
and managerial decisions, and how taxes motivate people and
institutions. The major tax issues inherent in business and
financial transactions and their consequences are also
explored.
ACFI 830 - Advanced Auditing
Credits:
3.00
This course is designed to establish an advanced competence
in auditing theory and practice. Specifically, students will
gain an in-depth understanding of current academic auditing
research and the philosophy of strategic-systems auditing
through readings, presentations, case studies, and a service
learning project with a local non-profit organization.
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 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 - Ethics and Professional Practices
Credits:
3.00
The study of ethics as a significant and worthwhile endeavor
that infuses all professional activities. Case work
forms an integral part of the course. Analysis of situations
of potential and actual ethical conflict and discussion of
major ethical theories.
ACFI 898 - Master's Project
Credits:
3.00
Master's paper on a topic approved by the program
director. Prereq: M.S. in Accounting.