Leadership Communication in Accountancy
MGT 6315 | 1 credit
The course focuses on helping students develop their communication abilities, leadership skills, and ethical foundation to become successful accounting professionals. This interactive learning experience incorporates videotaped presentations, detailed evaluations, and peer feedback.

Financial Economics I
MGT 6401 | 2 credits
This is an intensive two-week course offered prior to Mod 1 to provide students with an introduction to the central themes of finance. We study the basic problems in corporate financial management and investments. The course is organized around the theme of asset valuation. Topics covered include the time value of money, stock and bond valuation, derivative pricing, and market efficiency.

Accounting Analytics
MGT 6313 | 2 credits
This course will immerse students in the applications of data analytics and technologies in the field of accounting. Students will develop the skills to ask the right questions, as well as learn how to use tools they may encounter in the workplace, to examine and analyze data. Students will gain proficiency in effectively interpreting the results of analytic procedures to inform business decisions. Acquiring an analytics mindset early in the study of accounting is crucial to meet the demands of the profession and professional certification exam.

Audit Evidence- Internal Controls over Financial Reporting
MGT 6316 | 1 credit
This course develops the concept "audit evidence" then hones communication skills essential to obtaining and documenting audit evidence. The context is understanding and testing of the effectiveness business process and related internal controls over financial reporting. The focus is client inquiry and interview techniques typically deployed by an audit associate in the practice of public accounting and the documentation of what is learned.

Financial Economics II
MGT 6402 | 2 credits
This Mod 1 course continues the study of corporate financial management and investments initiated in MGT 6401. In this course, we focus on the yield curve, the price behavior of risky securities, the Capital Asset Pricing Model, capital budgeting, and the investor's portfolio optimization problem. We also examine several advanced topics including the Black-Scholes option pricing model and hedge funds.

Financial Modeling
MGT 6405 | 2 credits
MGT 6405 Financial Modeling refers to the practice of building a mathematical or computational model to assist in financial decision-making. The key tools of financial modeling are statistics, regression
analysis, optimization techniques, and Monte Carlo simulation. This course focuses on the application of these tools to financial problems using Microsoft Excel and real-time data.

Financial Reporting 1
MGT 6410 | 2 credits
This is the first part of the financial reporting course. This two-mod course provides students with refined tools to prepare, understand, and analyze financial statements. The fundamentals of assets, liabilities, and equities covered in MGT 6311 will be reviewed, and the more complex issues surrounding these elements will be unpacked, analyzed, and interpreted. In addition, students will be exposed to the link between the economics of corporate transactions and how those transactions are accumulated, summarized, and reported in the financials of firms. The course considers the financial reporting framework that has been established by International Financial Reporting Standards but will primarily focus on the financial reporting standards established by the Financial Accounting Standards Board (US GAAP). By the completion of this course, students will be comfortable with the preparation of financial statements and the accompanying notes, as well as the economic implications of transactions that are included therein. Students will improve their familiarity with how accounting information is used to evaluate economic conditions and make organizational decisions.

Audit Institutions and Processes
MGT 6415 | 2 credits
This course serves MAcc students entering the assurance/audit service line of an international public accounting firm. The course fosters the development of a fundamental understanding of the assurance service market and engagement-level processes. The course focus is (1) the nature and value of external audits of corporate financial statements, (2) the structure and performance of the public accounting profession, (3) approaches to assessing the risk of material financial statement misstatements, (4) the evaluation of financial statement assertions, and (5) the conceptual and practical problems attest providers face. The emphasis throughout the course is professional judgment as opposed to off-the-shelf mechanical rules. Ever present is professional formation, and a socialization into the public accounting profession.

Financial Reporting II
MGT 6411 | 2 credits
This is the second part of the financial reporting course. This two-mod course provides students with refined tools to prepare, understand, and analyze financial statements. The fundamentals of assets, liabilities, and equities covered in MGT 6311 will be reviewed, and the more complex issues surrounding these elements will be unpacked, analyzed, and interpreted. In addition, students will be exposed to the link between the economics of corporate transactions and how those transactions are accumulated, summarized, and reported in the financials of firms. The course considers the financial reporting framework that has been established by International Financial Reporting Standards but will primarily focus on the financial reporting standards established by the Financial Accounting Standards Board (US GAAP). By the completion of this course, students will be comfortable with the preparation of financial statements and the accompanying notes, as well as the economic implications of transactions that are included therein. Students will improve their familiarity with how accounting information is used to evaluate economic conditions and make organizational decisions.

Taxation of Business and Investment Transactions
MGT 6412 | 2 credits
This course focuses on the fundamental concepts of federal income taxation that apply to business and financial transactions typical of most taxpayers, such as choice of business entity; measurement of taxable income (loss) from operations; acquisitions and dispositions of property; nontaxable exchanges; cost recovery; compensation and retirement planning; and investment and personal financial planning. The objectives of the course are to educate students about the role taxes play in financial and managerial decision-making; provide them with a working knowledge of those principles of tax law that are of wide application and importance; develop their intuition about the likely tax consequences of business and investment transactions; begin developing in them an appreciation of tax planning as a process for maximizing wealth; and give them a good foundation for increasing their tax knowledge through advanced courses, self-education, or on-the-job training. To help students understand and become conversant with the fundamental concepts of federal income taxation, the instructor uses a problem-oriented approach that requires students to apply the more important principles of tax law to discrete factual situations.

Research in Financial Reporting
MGT 6414 | 2 credits
This accounting course is designed to provide students with the ability to research and provide analytical accounting recommendations for difficult and complex financial reporting issues. This course covers all accounting standards issued regardless of whether the client is public or private, or for-profit or non-profit, or national or international. Because of the multiple numbers of standard setters that exist globally, students need to understand how to find answers to critical issues.

Corporate Valuation
MGT 6431 | 2 credits
This course focuses on providing students with a strong theoretical and applied understanding of the key tools used in equity valuation and stock selection. Approaches to valuation include dividend discount models, cash flow models, and valuation by multiples. Financial statement data are used in developing cash flow forecasts, and market data are used in estimating the cost of capital. The effects of firm financing policy, corporate taxes, and potential investment options are given special consideration. Applications include capital budgeting, the evaluation of potential mergers and acquisitions, and corporate restructuring. The objective of the course is to show how to manage companies to add value.

Valuation Internship (or electives)
MGT 6516 | 6 credits
This course is a supervised ten-week internship in a valuation-related service line of a Big 4 public accounting firm. It promotes the application of concepts learned in the classroom to real-world settings; hones technical skills; fosters professional development; and enhances communication, critical-thinking, and teamwork skills.

Advanced Cost Accounting
MGT 6416 | 2 credits
Accounting addresses the measurement, aggregation, and evaluation of economic information useful for decision making. This information is frequently consolidated, organized, and presented in the form of financial statements. MGT 6410 and 6411 address general purpose external financial reports, primarily the balance sheet, income statement, and statement of cash flows. These statements are provided to individuals outside the firm who do not have the authority to compel management to provide the information they desire. These statements are further described as external because their primary users are groups and individuals outside of the firm, such as shareholders, security analysts, and other interested parties. This course focuses on internally available information, much of which is not required for disclosure in the external financial statements. Analysis of such proprietary, internal information, the product of the firms managerial accounting systems, will be the course focus. Users of these internal information sources are managers, directors, investment bankers, consultants, internal and external auditors.

Managerial Strategy
MGT 6418 | 2 credits
This course will use case studies spanning a range of industries to explore the fundamental issues in business strategy, as well as personal strategies for managing relationships with key constituencies, such as clients, peers, and senior management.

Advanced Financial Reporting
MGT 6511 | 2 credits
Examination of the nature and financial reporting aspects of business transactions involving corporate mergers and acquisitions. This course focuses on the preparation and interpretation of consolidated financial statements. It also provides the opportunity to analyze the effects of foreign currency translation effects on the financial statements. Topics include accounting for business combinations and consolidations, segmental reporting, and foreign currency translation.

Financial Statement Analysis
MGT 6513 | 2 credits
Accounting addresses the measurement, aggregation, and evaluation of economic information useful for decision making. In Financial Statement Analysis, we will focus on a subset of this construct, which is labeled general purpose external financial accounting and reporting. General purpose statements are those provided to individuals who do not have the authority to compel management to provide information they desire. These individuals differ from taxing authorities or others who have not only specialized needs, but also the authority to compel enterprises to furnish the information they desire. General purpose statements are those viewed as suitable for investors, creditors, and other resource providers. External statements are those available to individuals outside of the firm. Managers, directors, and others may have access to additional internal (and often proprietary) information. This course provides a broad framework for using financial statements and other SEC-required regulatory disclosures in business analyses. Emphasis is placed on developing a critical, general manager's perspective for interpreting required financial disclosures, understanding the types of financial information available in the public domain and their purposes, developing an appreciation of (some of) the inherent ethical conflicts that may color managers' and sell-side analysts' disclosures, and formulating an approach to evaluating an enterprise's overall financial reporting and the implications of that analysis from the perspective of a potential shareholder or creditor. The course objectives are reinforced through the course reading materials, assigned problems, in-class problem solving, and class discussions. This course is useful for individuals planning careers in investment banking, portfolio management, corporate finance, management consulting, and security analysis.

Introduction to Law and Business
MGT 6517 | 2 credits
This course is designed to introduce business people to aspects of the American legal system that they will likely confront in their professional lives. The goal is not to train students to deal with specific legal issues on their own - a law student would spend at least an entire semester on any one of the many topics we will touch on in this course - but rather to equip students to be more sophisticated consumers of legal services. Students will be exposed to several substantive areas of law that affect businesses, including contract law, tort law, corporate law, securities regulation, antitrust law, and intellectual property law. The course will also expose students to important structural features of the American legal system.

Becker CPA Review Course and Uniform CPA Exam
0 Credits