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ACCOUNTING CURRICULUM
BUAC 711 Financial Planning and Prerequisites: This course provides an analysis of several topics
Control Systems for BUSI 611, BUSI concerning financial planning/control systems
Managers and 630, BUSI 681 (management accounting systems). Topics covered:
Consultants design and use of cost management systems (including
activity-based costing systems), financial performance
Credits: 2 measures for enhancing firm value, managerial incentive
contracts and accounting data, management accounting
and Internet-based transactions, managing earnings and
financial ratios, use of balanced scorecard to evaluate
financial/nonfinancial managerial performance,
management accounting systems and competitor
analysis, behavioral aspects of budgeting, post-auditing
of capital investments, accounting/economics aspects of
information security, and transfer pricing.
BUAC 743 Financial Statement Prerequisite: The objective of this course is to learn how accounting
Analysis BUSI 610 information in corporate financial statements can be used
to make investment and credit decisions, and understand
Credits: 2 management strategic decisions. Financial statement
information is routinely used by firm managers to
evaluate its own performance relative to other firms in the
industry, to make acquisitions, etc., by investors and
security analysts to decide which stocks to buy/sell, by
financial institutions to determine whether to lend money
to company and what interest rate to charge, and by
investment bankers to evaluate prospective mergers,
acquisitions and buyouts.
BUAC 758R Advanced Financial Prerequisite: Uses authoritative professional pronuncements to
Reporting BUSI 610 examine advanced financial reporting issues. Examines
complex problems in accounting and reporting; examples
Credits: 2 include penisons, taxes, interest rate swaps, derivative
securities, international transactions, and international
financial reporting. Takes a user-oriented perspective,
and examines the ways in which financial accounting
information is used by investors, analysts, and creditors.
Examples include if users adjust for alternative
accounting methods or for information that is recognized
versus disclosed.
BUAC 758L Intermediate Accounting I: Prerequisite: The first in a two-course sequence that provides an
MBA BUSI 610 intensive and comprehensive study of the basic
concepts, theories and practices of contemporary
Credits: 2 accounting and financial reporting. The topics covered in
this course include basic financial accounting theory, the
accounting process, time value of money, financial
statement preparation, assets, revenue recognition, and
the content of financial statements related to these
topics.
BUAC 758M Intermediate Accounting II: Prerequisite: The second in a two-course sequence that provides an
MBA BUSI 610 intensive and comprehensive study of the basic
concepts, theories and practices of contemporary
Credits: 2 accounting and financial reporting. The topics covered in
this course include long-term debt, stockholders’ equity,
accounting changes, deferred taxes, pensions, leases,
cash flow statements and accounting disclosures.
BUAC 758A Advanced Accounting Prerequisite: Contemporary issues in financial accounting. The nature
Theory BUSI 610 of income, the relationship between asset valuation and
income determination, and various approaches to
Credits: 2 accounting for inflation. The accounting standards setting
process. The measurement and valuation of assets (e.g.,
foreign investments) and liabilities (e.g., leases and
pensions).
BUAC 758 International Accounting: Prerequisites: Focuses on using accounting data for managerial
A Managerial Perspective None planning and control on a global basis. The generic
topics covered in the course include foundations of a
Credits: 2 global accounting system; survey of international
accounting standards and measures; and the impact of
globalization on the use of managerial accounting data.
Guest speakers will participate in the course.
BUAC 758B Tax Considerations for Prerequisites: The course explores the tax aspects of managerial
Strategic Management None decisions, focusing on selecting the proper form of
Decisions business, setting management compensation, and
structuring corporate reorganizations. The course will
examine the tax implications of conducting business as a
Credits: 2 C or S corporation, partnership, and limited liability
company; selecting the appropriate jurisdiction to
conduct business; and paying employees with stock
options, stock appreciation rights, and other forms of
compensation.
BUAC 758F Fraud Examination Prerequisites: This objective of this course is to give the non-specialist
None a solid understanding of fraud and fraud examination.
Credits: 2 After looking at what fraud is and isn’t, it moves to
consider which individuals tend to perpetrate fraud most
often and why. The major types of fraud are then studied
including client fraud, vendor fraud, tax fraud, bankruptcy
fraud and financial statement fraud. Within each of those
broad categories the many specific schemes are
enumerated and related to actual fraud cases in the US
and overseas. The course concludes by looking at the
activities of fraud specialists inside and outside the
corporation, the consensus on the most efficient ways of
combating fraud and what role the non-specialist
manager can play.
**Please note this is a comprehensive list of all Accounting elective offerings. Not every
elective will be offered every semester**
