Focuses on the use of financial and managerial accounting information for decision-making purposes. Topics include accounting concepts, accounting systems, preparing financial statements, product costing and overhead allocation, variance analysis, budgeting and responsibility accounting. How these topics should be applied in information-based decision making is emphasized. Case analysis is used to enhance student learning of key accounting concepts.
Prerequisite(s):
BUS 6780
Corequisite(s):
None
Focuses on special studies related to tax problems of individuals, partnerships, fiduciaries and corporations. Emphasis is on federal taxation of corporations, trusts and estates. Specific use of the Tax Code and the Internal Revenue Service Regulations will be an integral part of this course.
Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course).
Corequisite(s):
None
Explores the impact of the cultural, social, legal, political and economic conditions that shape the national accounting standard-setting process of different countries. It focuses on accounting practices of vital countries with diverse cultures and legal environments.
Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course).
Corequisite(s):
None
Emphasis is on understanding and preparing financial accounting statements on past performance and projected future performance of organizations. Students will also learn to evaluate and efficiently use financial accounting statements to identify business problems and profit from business strengths. Topics include FASB’s conceptual framework, GAAP, measuring income, recording transactions, accounting for sales, inventories and cost of goods sold, long-lived assets and depreciation, liabilities and interest, valuation and accounting for bonds and leases, stockholder’s equity, statement of cash flows, accounting differences and the International Accounting Standards.
Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course).
Corequisite(s):
None
Focuses on comprehensive study of the recording of transactions by government units and the preparation of financial statements by fund entities. City government is the basic unit of study; however, school districts, universities and hospitals are covered to illustrate the similarity in accounting for all not-for-profit entities.
Prerequisite(s):
BUS 6300 and 9 semester hours of undergraduate accounting (including at least two principles of accounting courses and one intermediate accounting course).
Corequisite(s):
None
This advanced-level course is designed for participants who wish to sit for the CPA examination upon gaining the required 150-hour education requirements. This course provides a detailed study of theory and application of financial accounting and reporting, taxation, auditing and attestation and business environment and concepts. The course emphasizes financial statements, revenue recognition, current and long-term assets on the balance sheet, taxation for individuals and business entities, characteristics of macro and micro economic concepts, basics of cost and managerial accounting, auditing, assurance and attestation engagements. This course qualifies towards the education requirements for the CPA examination.
Prerequisite(s):
3 semester hours of intermediate accounting course(s) and 9 semester hours of upper level undergraduate accounting courses
Corequisite(s):
None
Evaluates a variety of human resource issues facing corporations and businesses today. These include employee development, performance appraisal systems, job design, hiring and dismissal processes, career management strategies, legal issues, morale monitoring, domestic and global labor market problems, as well as how cultural and economic factors influence the effectiveness of human resource management.
Prerequisite(s):
BUS 6780 or NUR 5310
Corequisite(s):
None
Provides students with an understanding of individuals, groups and organizations as a whole. This course considers such topics as alignment of people within an organization, as well as techniques for these individuals to manage and lead more effectively. This course will also discuss how technology, the Internet, globalism and virtual teaming are impacting the work environment today.
Prerequisite(s):
BUS 6780
Corequisite(s):
None
Provides a general understanding of corporate financial management and financial accounting, including the introduction of key concepts in the field of finance and the environment in which they are applied. Students learn how to gauge the financial health of their company and to measure and understand financial return in relation to risk. Capital budgeting and management of working capital are also discussed. The course emphasis is on the familiarization of the student with the financial impact of decision making in the corporate environment.
Prerequisite(s):
BUS 6780
Corequisite(s):
None
Provides students with an integrated understanding of the concepts of economics. The emphasis is on the application of economics and uses actual economic events to encourage the study of the principles of economics and to show how these concepts can help students understand the complex and dynamic American economy.
Prerequisite(s):
BUS 6780
Corequisite(s):
None
Concentrates on the marketing function with a focus on the alignment with and impact on the strategic decision-making process of the firm. This course emphasizes planning and managing marketing activities of multi-product firms and provides an understanding of the fundamental issues which influence marketing strategies, tactics and decisions. The specifics of implementing a marketing plan are discussed.
Prerequisite(s):
BUS 6780
Corequisite(s):
None
Emphasizes the use of data collection and analysis in business environments to facilitate decision making. Research designs will be addressed so that students can ask and answer specific questions. Students will learn to properly use basic descriptive and inferential statistics. This course will offer an applications-oriented perspective to conducting and critically evaluating primary research.
Prerequisite(s):
None
Corequisite(s):
None
Provides the capstone course for the MBA program. It builds upon and integrates the theories, skills and knowledge from previous courses. Students have the opportunity to make strategic decisions that affect performance and long-term viability of business enterprises. Students will analyze the business strategies of current public corporations. Students will also complete a decision-making business simulation.
Prerequisite(s):
All MBA business requirements and major requirement courses.
Corequisite(s):
None
Provides an overview for students of Information System and prepares them to be successful in their professional roles as well as for future academic studies in the field. An emphasis is placed on how management can use information and information technology to gain competitive advantage, increase productivity and make better and timelier decisions particularly when formulating business strategy and policy.
Prerequisite(s):
None
Corequisite(s):
None
