Accounting Elective Offerings

BUAC 710   Advanced Accounting Theory; (3 credits)
Prerequisite: BUSI 610
Related Courses: None

Contemporary issues in financial accounting. The nature of income, the relationship between asset valuation and income determination, and various approaches to 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 711   Financial Planning and Control Systems for Managers and Consultants; (3 credits)
Prerequisite: BUSI 611, BUSI 630 and BUSI 681 or permission of department. For BMGT majors only.
Related Courses: None

This course provides an analysis of several topics concerning financial planning/control systems (management accounting systems). Topics covered: design and use of cost management systems (including activity-based costing systems), financial performance 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 758   Special Topics: Financial Statement Analysis; (3 credits)
Prerequisite: BUSI 610
Related Courses: None

The objective of this course is to learn how accounting information in corporate financial statements can be used to make investment and credit decisions, and understand management’s 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 759   Independent Study in Accounting and Information Assurance; (6 credits)
Prerequisite: None
Related Courses: None

Independent study for Masters students in accounting and information assurance.


BUSI 765   Business Ethics; (3 credits)
Prerequisite: None
Related Courses: None

This course surveys applied topics relating to business ethics. The course will examine corporate social responsibility, the relationship of law and ethics, and individual ethical decision-making.