| 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 848 - Law: Use and Application in Business
Credits:
3.00
Use and understanding of law as it applies to business
judgment and policy decision making; basic legal rules and
their application. Contracts, corporations, agencies,
partnerships, administrative agencies, commissions, and
other related business matters. Case-method teaching with
outside research.
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.