Accounting and Management Information Systems Courses

Accounting

ACC 225: Financial Accounting (3)

Fulfills core competency: Critical Thinking and Problem Solving.. Fundamentals of financial accounting, the accounting cycle with emphasis on analysis of financial statements for service, merchandising, and manufacturing operations. Problems supplement the theory, principles and management applications. Pre-req: MTH 124 or equivalent; Sophomore Status. Offered Each Semester. (UG)

ACC 226: Managerial Accounting (3)

A continuation of ACC 225 with emphasis on the application of the accounting model to corporations. In addition, there is an introduction to the use of accounting information in management decision-making settings. Problems supplement the theory, principles, and management application. Prerequisite: ACC 225; MTH 124 or equivalent. Offered Each Semester. (UG)

ACC 311: Intermediate Accounting I (3)

Study of generally accepted accounting principles, emphasizing financial statement presentation and an in-depth study of accounting for current assets and liabilities. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226. Offered Each Year (Fall). (UG)

ACC 312: Intermediate Accounting II (3)

A continuation of ACC 311, focusing on non-current assets and liabilities, stockholder's equity and analytical procedures. Theoretical discussion of generally accepted accounting principles. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 311. Offered Each Year (Spring). (UG)

ACC 315: Cost Accounting (3)

Analysis of costs and their use in the managerial functions of an enterprise. Topics include principles of cost accounting for inventory costing and income determination, standard costs and budgets. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: Acceptance to upper division in Accounting; ACC 226. Offered Each Year (Spring). (UG)

ACC 318: Income Tax Theory (3)

This course focuses on the responsibilities of professional accountants in the preparation of tax returns for individuals and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisite: ACC 226. Offered Each Year (Fall). (UG)

ACC 319: Advanced Income Tax Accounting (3)

This course focuses on the responsibilities of professional accountants in the preparation of tax returns for corporations, partnerships, estates and trusts, and provides primary content for the professional accounting component of the degree program. Coursework also addresses ethics, finance, economics, computer information systems, and the legal environment of business. Prerequisite: ACC 318. Offered As Needed. (UG)

ACC 325: Introduction to Forensic Accounting (3)

Fraud examination will begin with the study of various types of fraud as well as factors that contribute to fraudulent activity. Ethics are a key concept in this course, and will be analyzed within the context of various business activities, and students will study both preventive and detective strategies to mitigate risk of fraud. Fraud examination methods will comprise a significant portion of the course and will include investigating fraud, investigating concealment, inquiry methods, and fraud reporting. Students will also study the impact of fraud on financial statements, organizations, financial transactions, and legal proceedings. Prerequisites: ACC311; Junior Status. Offered as Needed. (UG)

ACC 332: Effective Communication/Research Methods For Accountants (3)

This course is designed to improve the student's oral and written communication skills in the field of Accounting. Students will be introduced to major accounting research tools in such areas as compliance, tax planning, assurance services, and auditing. Fraud and other investigative techniques are also explored. The student will use the research process to write and orally present an Accounting paper. Offered Each Year (Spring). (UG)

ACC 360: Fund Accounting (3)

An in-depth study of accounting principles adopted by nonprofit organizations. Financial reporting for cities, school districts, hospitals and government agencies. Prerequisite: Permission of Instructor. Offered As Needed. (UG)

ACC 415: Advanced Accounting Problems (3)

Advanced approach to generally accepted accounting principles applied to business activities. Problem-solving techniques and discussions of opinions of the Financial Accounting Standards Board as they relate to topical matters. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 312. Offered Each Year (Fall). (UG)

ACC 420: Auditing (3)

This course focuses on the responsibilities of professional accountants in the conduct of independent audits and provides primary content (Generally Accepted Auditing Standards) for the professional accounting component of the degree program. Coursework also addresses ethics, finance, business statistics in auditing, economics, computer information systems, and the legal environment of business. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: ACC 312. Offered Each Year (Fall). (UG)

ACC 430: Forensic Investigations (3)

Application of theory is an important aspect of forensic accounting. In this course, a number of case studies will be analyzed that require the application of skills learned in ACC 325 Introduction to Forensic Accounting and MIS 428 Forensic Accounting Data Analysis Techniques. The topics of these case studies will include what is commonly referred to as the fraud tree: asset misappropriation, corruption schemes, financial statement fraud schemes and other fraud schemes. Prerequisite: ACC 325. Offered as Needed. (UG)

ACC 490: Accounting Theory and Professional Ethics (3)

Fulfills core competency: Information Literacy. Fulfills Research and Presentation requirement. Writing Intensive. This is the capstone course for the Accounting curriculum. This course integrates the practical applications and theoretical concepts covered in previous accounting courses with ethical issues facing the profession. Class discussions, textbook reading, outside reading, projects, case studies, and other educational experiences will be used to explore this complex area of study. This class provides a fundamental study and critical evaluation of 'business ethics' in light of recent developments in the accounting profession. A research paper is a major requirement of this course. Accounting majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: ACC 312. Offered Each Year (Spring). (UG)

ACC 618: Advanced Taxation (3)

This course focuses on the basic principles of federal income taxation of corporations, partnerships, trusts, gifts, and estates. It reinforces the use of tax research tools, and provides an overview of administrative and procedural aspects of tax practice. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisites: Acceptance into the 5-year B.S./M.S. program and completion of ACC 318. Offered Each Year (Fall). (GR)

ACC 620: Advanced Auditing (3)

An advanced study of auditing standards, principles, theory, and practice. Current trends in auditing and assurance services will be emphasized. The class offers an in-depth examination of auditor legal liability, ethics, audit procedures, statistical sampling, and audit research using electronic databases and the Internet. The class will also be focused on the Information Technology Audit function, the use of technology in audits, auditing through computer systems and auditing around computer systems. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade . Prerequisites: ACC 420 and acceptance into the 5-year B.S./M.S. program. Offered Each Year (Spring). (GR)

ACC 630: Global Financial Reporting and Statement Analysis (3)

This course presents a five step framework for effective financial statement analysis. It begins with an understanding of the industry economic characteristics and current conditions of the firm's businesses and the particular strategies the firm selects to compete in each of these businesses. It then assesses how well the firm's financial statements reflect the economic effects of the firm's decisions and actions. With the use of financial statement ratios and other analytical tools, it assesses the profitability and risk of the firm in the recent past and, by incorporating information about expected changes, forecasts expected profitability and risk. Finally, the analyst values the firm using various valuation tools and models. The framework will be applied to both domestic and international companies. Accounting Majors must earn a minimum of a "C" grade. If they do not earn the required final grade, they will be allowed to repeat the course only once to earn the minimum grade. Prerequisite: Acceptance into the 5-year B.S./M.S. program. Offered Each Year (Fall). (GR)

ACC 650: Directed Research in Accounting (3)

This course is the capstone course for the 150-hour accounting program. The student, under the guidance of a mentor, will prepare a research study in the field of accounting. The topic of the study must be approved by the graduate committee and defended in a public forum when complete. Details of the process will be provided to the student by their faculty mentor. Prerequisite: Permission of Instructor. Offered Each Year (Summer). (GR)

Finance

FIN 212: Investing With Your Values (3)

Fulfills core competency: Civic Responsibility. Writing Intensive. This course is a basic course in the operation of the stock market and learning to invest in this market. The primary emphasis will be on natural investing and choosing profitable investments that will contribute to environmental and economic sustainability. Offered As Needed. (UG)

FIN 325: Corporate Finance (3)

This course focuses on the principles of managing finance in all forms of corporate entities, emphasizing value creation by financial managers. Specific topics include an overview of the financial system, the determinants of firm value, securities' markets and valuation, the value of the firm, and investment decisions. In addition, coursework addresses ethics, accounting, business statistics, economics, computer information systems, and legal environment of business components of the common professional business core. Prerequisite: ACC 226. Offered Each Semester (UG)

FIN 328: Investments (3)

A study of investment principles, including the determination of objectives and a constructive approach to the attainment of these objectives. Securities markets, real estate, banking and insurance form the nucleus of the course. Prerequisite: ACC 226. Offered Each Year (Spring). (UG)

FIN 409: Money and Banking (3)

Nature of money, development of the American monetary system, role of the banking system in creating the nation's money supply and structure and functions of the Federal Reserve System as the principal agency for monetary control. Prerequisites: ECO 201 and ECO 202. Offered As Needed. (UG)

FIN 601: Global Monetary System and Capital Markets (3)

This course is devoted to in-depth discussion and practical application of business finance as practiced in a borderless world. The major topics covered include the international monetary system, the balance of payments, foreign exchange, the management of foreign exchange risk, the role of banks in international finance, and a discussion and analysis of the non-bank financial institutions and international financial markets that represent an inventory of financial resources for the global company. Offered Each Year (Spring). (GR)

Health Systems Management

HSM 210: Introduction to Health Systems Management (3)

An introduction to the structure and function of the health care delivery system. Includes basic concepts and measures of health, disease, quality, values, needs, and utilization; issues in health care workforce, institution, and system organization; general issues in policy, reimbursement, and regulation; and broad community and organizational considerations in health. Offered Each Year (Spring). (UG)

HSM 295: Health Systems Marketing (3)

The major objective of this course is to broaden and apply the conceptual system of marketing to the marketing problems of non-profit organizations. The concepts of product, price, promotion and distribution, which are employed by profit-sector marketers, are redefined for maximum relevance to non-profit organizations. The concept of profit maximization is translated into benefit-cost maximization. Offered As Needed. (UG)

HSM 302: Health and Administrative Law (3)

A look at the legal and fiduciary environment surrounding health care. The role of the administrator and board members with regard to liability issues is examined. Discussion centers on ways in which the health care facility can avoid unnecessary legal issues and suggests ways in which to reduce the negative consequences of those that cannot be eliminated. Offered As Needed. (UG)

HSM 350: Grants and Contract Development (3)

Fulfills core competency: Communication Skills. This course provides an overview of the role of grants and contracts in an organization's budget. Students will learn to plan grant projects, locate sources of funding, give effective presentations about their projects, and develop written grant proposals. Offered As Needed. (UG)

HSM 360: Health Care Finance and Economics (3)

Examination of the principal components of the financial system including policy formation, planning, programming, legislative control and execution of state, local and non-profit budgets. Prerequisites: ECO 201 and ECO 202. Offered As Needed (UG)

HSM 400: Current Issues in Health Systems Management (3)

Cross-listed as HSC 400. This course reviews social, demographic, and sociopsychological factors in the initiation, maintenance and adaptation of health related behaviors. Studies behavioral change strategies for primary and secondary prevention of disease from a health policy perspective. Also focuses on issues of compliance with health regimens. Prerequisite: Senior status. Offered As Needed. (UG)

HSM 425: Health Systems Operations Management (3)

An introduction to the planning, analysis, and control of health systems operations. Students will study some of the important tools used by health systems operations managers, including Total Quality Management, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: Senior status. Offered As Needed (UG)

Management - Quantitative

MGQ 221: Business Statistics I (3)

Fulfills Quantitative Literacy requirement. An introductory business statistics course that focuses on data collection, presentation, and analysis. Topics covered include graphical methods, descriptive statistics with exploratory data analysis, probability theory, probability distributions, sampling distributions, and confidence intervals. A microcomputer package will be used for analyzing selected data sets. Prerequisite: MTH 97 (or adequate competence as determined by mathematics placement). Offered Each Semester. (UG)

MGQ 222: Business Statistics II (3)

Fulfills Quantitative Literacy requirement. A continuation of MGQ 221 which covers hypo-thesis testing, simple linear regression and correlation analysis, multiple regression models, analysis of variance, chi-square tests and statistical quality control. The course will require extensive use of a microcomputer statistical package. Prerequisites: MGQ 221. Offered Each Semester (UG)

MGQ 360: Production and Operations Management (3)

An introduction to the design, planning, and control of systems that create goods and services. Topics include Total Quality Management, Just-in-Time, capacity planning, scheduling, facility layout, project management, and inventory management. Prerequisites: MGQ 221. Offered Each Year (Spring). (UG)

MGQ 427: Managerial Decision Making (3)

An introduction to some of the important models and problem-solving techniques used in business decision-making. Topics include statistical decision theory, queuing theory, linear and integer programming, the transportation and assignment models, graph theory, and network flow models. Prerequisites: MGQ 221. Offered Each Year (Fall). (UG)

Management Information Systems

MIS 201: The E-World (3)

An exploration of the electronic world and how websites are designed to affect the consumer. Diverse exercises in criticism and analysis to broaden the student's awareness of the impact of these sites on the individual will be completed. In addition the student will design and implement a website using Macromedia Dreamweaver MX and Flash MX software. Prerequisite: Offered Each Year (Fall). (UG)

MIS 205: Ethics of the Electronically Connected World (3)

Fulfills core competency: Moral and Ethical Discernment. This course examines the different ethical situations that arise in the realm of an electronically connected world that affect both the individual and society, such as computer and internet crime, privacy issues, freedom of expression, intellectual property, and employer/ee issues. The student will discuss what ethics are, why it is important to act in ways that are consistent with a code of principles and will develop a personal approach to ethical decision making. Offered Each Year (Fall). (UG)

MIS 231: Visual Software (3)

A basic course in the field of computer arts that prepares the student to use the computer for animation, video, and multimedia productions. The student will first learn the principles of effective design and communicating information visually. Next, the student will learn how to use graphics for many purposes including for print and/or web distribution. Offered As Needed. (UG)

MIS 280: Computer Studies and Problem Solving (3)

Fulfills core competency: Critical Thinking and Problem Solving. This is an intensive introductory computer course for majors in the Accounting and Business programs. Topics include the fundamentals of information processing including computer hardware concepts, operating systems, program management, electronic spreadsheets, and word processing. Emphasis is placed on analysis of business problems using PC software. Offered Each Semester. (UG)

MIS 290: Information Systems Management (3)

This course is designed to develop concepts and applications to give students a view of how computer-based processing is used in the functions of management in modern enterprises. Terminology and concepts of information management and control developed to process transactions and to create reports used in management decision-making. Prerequisite: MIS 280. Offered Each Semester. (UG)

MIS 295: Accounting Information System (3)

Accounting information systems are a subsystem of management information systems that processes financial transactions. It is more about critical thinking and judgment rather than journal entries. Its purpose is to provide internal reporting to managers for use in planning and controlling current and future operations and for non-routine decision making. It also impacts external reporting to outside parties such as to stockholders, creditors, and government agencies. In addition, students will become proficient in the use of advanced EXCEL techniques and become familiar with XBRL and Quickbooks. Prerequisites: ACC 225 and MIS 280. Offered Each Year (Spring). (UG)

MIS 305: Software Design with Visual Programming Languages (3)

The purpose of the course is to enable students to gain proficiency in the utilization of visual programming languages. Topics include building applications, designing user interfaces, and programming language fundamentals. The course emphasizes "hands-on" learning through in-class computer laboratory exercises. Prerequisites: Upper division status. Offered As Needed. (UG)

MIS 315: Database Management Systems (3)

Successful business operations depend on well-designed databases. Database management systems (DBMSs), which provide the capabilities to effectively store, manipulate and access data as well as provide data security, data sharing, and data integrity, are the foundation of database systems. A successful Information professional must understand not only the concepts, principles and theory of database systems but also the associated management issues. The course will introduce students to DBMSs, data modeling and DBMSs application development. The course will emphasize both theory and hands-on experience. Offered As Needed. (UG)

MIS 331: Animation Software (3)

An advanced course in the computer arts field that teaches methods of animation for the Web and CD-Rom. The principles of effective design and communicating information visually will be reinforced. The student will learn how to develop their own digital movies, animate websites and add text, audio and video elements to their movies. Offered As Needed. (UG)

MIS 410: Electronic Commerce and Telecommunications (3)

This course surveys issues, technologies, and skills relating to the application of data communications in business. The course will also cover commercial applications of this technology including electronic commerce, secure electronic payments, electronic data interchange and electronic marketing. Students will develop an informed perspective on the revolutionary new field of electronic commerce. tocols, firewalls, and network security. Offered As Needed. (UG)

MIS 420: Systems Analysis and Design (3)

Overview of the information systems development life cycle; use of structured tools/techniques for systems development with emphasis on systems analysis and conceptual design; information and reporting activities; transition from conceptual design to physical design. Prerequisites: Upper division status, MIS 305 and MIS 315. Offered As Needed. (UG)

MIS 428: Forensic Accounting Data Analysis (3)

Forensic data analysis helps the forensic accountant learn the techniques required to audit large volumes of transactions to discover fraudulent activities. The student will utilize various software programs such as ACL and Auditworks to test financial records for fraud. Topics include: digital prevention and deterrence, digital detection and investigation, and digital presentation and reporting tools. Prerequisite: ACC 325. Offered as Needed. (UG)