The following is a list of business courses, including brief descriptions of each, associated credits, and prerequisites for:
520 Advanced Financial Reporting and Analysis 3 credits
Prerequisites: 622 or equivalent. Examination of accounting theory and financial reporting practices for business combinations, partnerships, foreign operations, nonprofit entities, and consolidated statements. Covers U.S. GAAP, IFRS, SEC reporting, and corporate financial reporting policy. Emphasizes professional accounting research. Includes a research component.
530 Contemporary Federal Taxation 3 credits
Prerequisite: 621 or equivalent. Examines current federal tax practice with an emphasis on individual taxes. Includes a research component. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program.
531 Business Entity Taxation 3 credits
Prerequisite: 530 or permission. Federal income tax law related to partnerships, corporations, trusts and estates; also includes an overview of federal estate and gift tax law. Includes a research component. Master of Taxation students will not be able to take this course to satisfy tax electives in the Master of Taxation program.
540 Assurance Services and Professional Responsibilities 3 credits
Prerequisites: 621 or equivalent. Examines assurance services including external auditing and professional responsibilities. Focuses on standards, professional ethics, and independence requirements and procedures used in conducting assurance services. Includes a research component.
541 Information Systems Audit and Control 3 credits
Prerequisites: 540 or permission of instructor. Learn the fundamental concepts and practices of information systems audit control. Use control objectives and standards by information systems control, audit and security organizations.
554 Information Systems Security 3 credits
Prerequisites: 603 or equivalent. Focus on information systems risk and security in distributed business environments; develop policies, practices, and systems for security of computers and data in business. Includes a research component.
570 Governmental Accounting 3 credits
Prerequisite: 621 or equivalent. Theory and procedures involved in application of fund accounting, budgetary control, appropriations and various accounting systems to governmental units, educational, medical and other nonprofit institutions. Covers financial reporting for government and not for profit entities and GASB standards. Includes a research component.
601 Financial Accounting 3 credits
Introductory course for student with no accounting background. Examines accounting principles as applied to financial problems of firm.
603 Accounting Decision Support Systems 3 credits
Introduction to basic financial statement information; coverage of databases, electronic spreadsheets, and other information technology tools that support accounting and assurance services.
607 Financial Data Communications and Enterprise Integration 3 credits
Prerequisites: 6200:601 and 6500:601. In-depth study of contemporary methodologies, technologies, and standards used to integrate business processes and systems, including XML and XBRL.
610 Process Analysis and Cost Management 3 credits
Prerequisites: 601, or 621, or permission of instructor. Investigates management accounting and control systems and the use of accounting information in cost management, risk assessment, planning, decision making, and performance evaluation.
615 ERP and Financial Data Communications 3 credits
Prerequisite: 603 or equivalent. Risk assessment and mitigation of ERP systems and integration of contemporary data communication technologies such as XML and XBRL into financial applications.
621 Corporate Accounting and Financial Reporting I 3 credits
Prerequisite: 601 or graduate accounting status. An examination of generally accepted accounting principles in theory and application, as well as financial statement preparation. Not open to students who have taken Intermediate Accounting I.
622 Corporate Accounting and Financial Reporting II 3 credits
Prerequisite: 621 or permission of instructor. A continuation of 6200:621 which examines generally accepted accounting principles in theory and practice, as well as financial statement preparation. Not open to students who have taken Intermediate Accounting II.
627 Federal Taxation 3 credits
Survey of federal taxation of entities, tax research, and individual taxation. Tax cases, projects, and problems will be assigned.
628 Tax Research 3 credits
Prerequisites: Admission to Master of Tax program or special admission. Designed to develop basic research competence involving federal income, estate, and gift tax laws.
629 Tax Crimes and Forensics 3 credits
Prerequisites: 531 or 627 or equivalent or permission. In-depth study of tax and tax related crimes charged under provisions of the IRS code and titles 18 and 31 of the U.S. code.
631 Corporate Taxation I 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Detailed examination of tax problems of corporations and their shareholders. Formation, distribution, redemption, and liquidation.
632 Taxation of Transactions in Property 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Explores federal tax implications of gains and losses derived from sales, exchanges and other dispositions of property.
633 Estate and Gift Taxation 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Analyzes provisions of federal estate and gift tax laws and tax consequences of testamentary and lifetime transfers.
637 Contemporary Accounting Issues 3 credits
Prerequisite: Permission of instructor. Critical examination of contemporary issues and trends in accounting, including professional ethics and corporate social responsibility, standard setting process, regulatory compliance, and international issues.
640 Advanced Auditing 3 credits
Prerequisite: 540 or equivalent or permission. Conceptual foundations and current research on professional and internal auditing. Includes government regulation and litigation, statistics, computer systems as well as current and prospective developments in auditing.
641 Taxation of Partnerships 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Examines intensively provisions of Subchapters K and S of Internal Revenue Code and uses of partnerships for tax planning.
642 Corporate Taxation II 3 credits
Prerequisite: 631 or special permission. Focuses on corporate reorganization; covers A, B, C, D, and E reorganizations, corporate split-offs and spin-offs; carryovers of tax attributes; and limitations on carryovers.
643 Tax Accounting 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Attention focused on timing of income and expenses for individuals businesses and its relation to tax planning.
644 Income Taxation of Decedents, Estates and Trusts 3 credits
Prerequisite: 633. An in-depth examination of the decedent’s last income tax return along with the analysis of income taxation of trusts and estates and their creators, fiduciaries and beneficiaries.
645 Advanced Individual Taxation 3 credits
Prerequisite: Admission to Master of Tax program or special permission. In-depth study of some of the more involved areas of individual income taxation.
646 Consolidated Tax Returns 3 credits
Prerequisite: 631. Intensive study of tax provisions concerning use of consolidated tax returns.
647 Qualified Pensions and Profit Sharing 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Nature, purpose and operation of various forms of deferred compensation examined with much emphasis on pension and profit-sharing plans.
648 Tax Practice and Procedure 3 credits
Prerequisite: Admission to Master of Tax program or special permission. In-depth study of administration and procedures of Internal Revenue Service and responsibilities of tax practitioner.
649 State and Local Taxation 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Examines common types of taxes imposed by state and local governments and includes taxation of multistate businesses.
650 Estate Planning 3 credits
Prerequisite: 633. Considers entire process of planning the estate with due regard for disposition of property, tax minimization, liquidity requirements and administrative costs.
651 International Taxation 3 credits
Prerequisite: 631 or special permission. Examines United States taxation of foreign income of domestic corporations, citizens and residents, as well as United States income of nonresident aliens and foreign corporations.
652 Tax-Exempt Organizations 3 credits
Prerequisite: Admission to Master of Tax program or special permission. Analysis of tax aspect of tax-exempt organizations, including nature of and limitations of its exemption.
654 Independent Study in Taxation 1 - 3 credits
Prerequisite: permission of instructor. Intensive study of particular topic or limited number of topics not otherwise offered in curriculum. (May be repeated for a total of six credits.)
655 Advanced Information Systems 3 credits
Prerequisites: 603 or equivalent and 610. Advanced study of accounting information system theory, elements, principles, design and implementation. Practical data processing and net- works to control flow of information.
658 Enterprise Risk Assessment and Assurance 3 credits
Prerequisite: 540 or equivalent or special permission. An examination of the risks, controls, and assurance services in contemporary organizations.
659 Assurance Services and Data Mining 3 credits
Prerequisite: 603 or equivalent. Application of data mining and quantitative techniques to fraud risk assessment, error detection, financial distress, going concern, and information risk assessment.
660 Accounting and Assurance Project 3 credits
Prerequisites: 540 or equivalent, 658, or special permission. Comprehensive accounting and assurance project and a project management module completed in the final semester of the MSA program.
662 S Corp Taxation 3 credits
Prerequisites: 631 or special permission. This course involves an in depth study of Subchapter S of the Internal Revenue Code.
670 Corporate Performance Evaluation and Control Systems 3 credits
Prerequisite: 610. Investigation of the role of financial information systems in developing strategy, planning, measuring results, and motivating managers to define and pursue organizational goals and objectives.
680 International Accounting 3 credits
Prerequisite: 610. Examination of accounting theory and practice from international perspective with emphasis on multinational investment, business and auditing activities and reporting problems.
693 Selected Topics in Taxation 3 credits
Prerequisites: 631 or special permission. Provides study in contemporary issues in taxation that are not covered in current courses.
695 Graduate Internship in Accounting 3 credits
Prerequisites: 610, and 621. This course provides an opportunity for graduate accounting students to apply classroom instruction to practice problems in a professional working environment.
697 Independent Study in Accounting 1 - 3 credits
(May be repeated for a total of six credits) Focus on special topics of study and research in accounting on an independent basis.
538 International Banking 3 credits
Prerequisite: 602 or permission. Examination of recent trends in the expansion of international banking activities and associated revenue maximizing strategies.
581 International Business Finance: 3 credits
Financial policies and practices of companies involved in multinational operations. Considers management of working capital and permanent assets, return on investment and capital budgeting for the global firm.
602 Managerial Finance 3 credits
Prerequisite: 6200:601 or equivalent. 6400:602 may be taken concurrently with 6200:601. Emphasis on financial decision making related to goal of firm; specifically, the investment decision, the financial decision and the dividend decision.
631 Financial Markets and Institutions 3 credits
Prerequisite: 602 or equivalent. A study of major financial markets and financial institutions with an emphasis on the decision making processes within a rapidly changing, but regulated operating environment.
645 Investment Analysis 3 credits
Prerequisite: 602 or equivalent. Study of the economic and market forces that influence security prices. Techniques of analysis used in evaluating limited income and equity securities.
650 Techniques of Financial Modeling 3 credits
Prerequisites: 3250:600 and 6400:602. Current techniques and methods of financial analysis are examined, including the use of financial models for short and long run profitability decisions.
655 Government and Business 3 credits
Public policy with regard to business institutions and issues are considered from an economic, legal, ethical, political framework.
674 Strategic Financial Decision Making 3 credits
Prerequisite: 602. Examines the role of financial decision makers as strategic consultants to other business units/functions with integrative risk management as a unifying theme.
678 Capital Budgeting 3 credits
Prerequisite: 602 or equivalent. Attempt to integrate various theories of capital budgeting into comprehensive conceptual scheme. Theoretical concepts and practical applications blended for better understanding of capital problems.
690 Selected Topics in Finance 3 credits
(May be repeated for a total of six credits) Prerequisite: 602 or equivalent. Provides study of contemporary issues and areas not covered in current finance graduate courses.
691 International Markets and Investments 3 credits
Prerequisites: 602 or equivalent. A study of international financial markets with an emphasis on international investments and risks in a rapidly changing global economy.
697 Independent Study in Finance 1 - 3 credits
(May be repeated for a total of six credits) Focus on special topics of study and research in finance on an independent basis.
520 Management of Data Networks 3 credits
Prerequisite: 601. Principles of the design and management of data networks for business communications.
571 Management Project 3 credits
Prerequisite: 670. Students develop skills in field-based management problem solving, project management, and requirements analysis under conditions of uncertainty in a collaborative interdisciplinary team environment.
585 Special Topics in Health Services Administration 1 - 3 credits
Prerequisite: permission of instructor. Special topics in health services administration (e.g., management) focusing on historical and/or contemporary managerial organizational and/or policy/strategy issues as related to health-care organizations and health-care systems. Separate topics may be repeated for a maximum of six credits. For those registered for graduate credit, a major research paper is required.
600 Management and Organizational Behavior 3 credits
Course examines management principles, concepts, functions and process, as well as human behavior in organizations.
601 Business Analytics and Information Strategy 3 credits
Covers information systems foundations, strategic use of core analytical techniques including statistics and data mining to enable firms to better compete.
602 Computer Techniques for Management 3 credits
Introduction to the use of integrated spreadsheet software, database management software and the analysis and design of management information systems.
605 Business Applications Development 3 credits
The analysis and automation of standard business processes with examples from diverse business functions. Students will integrate these applications for business decision making.
608 Entrepreneurship 3 credits
Prerequisite: Graduate standing. Students develop new products and work with entrepreneurial businesses in the development of business plans that are presented to investors and entrepreneurs in local and international business plan competitions.
620 E-Business Foundations 3 credits
Provides an understanding of the foundation of Electronic Business focusing on business and application issues.
622 E-Business Technologies 3 credits
Prerequisite: 602 or 620. This course provides a foundation in internet related technologies for successfully managing an e-business. Students will be required to design and implement a functional e-business prototype.
640 Information Systems and IT Governance 3 credits
Prerequisite: 601. Covers issues, strategies, tactics for managing organizational use of information technology and systems. Includes strategic alignment, project management, offshoring, security, application systems, and emerging technologies.
641 Business Database Systems 3 credits
Prerequisite: 601. Introduction to issues underlying the analysis, design, implementation, and management of business databases.
643 Analysis and Design of Business Systems 3 credits
Prerequisite: 601. A hands-on treatment of the methods used to develop different types of business information systems.
644 Knowledge Management and Business Intelligence 3 credits
Prerequisite: 601. Explores the technologies of Business Intelligence (data warehouses, data mining, portals) and how organizations successfully manage the creation, sharing, transfer, and exploitation of knowledge.
645 Software Development and Quality Assurance 3 credits
Prerequisites: 601. Introduction to business software development and quality assurance. Stu- dent teams will work on projects with an emphasis on implementation of business systems.
646 Enterprise Systems Implementation 3 credits
Prerequisite: 602. The configuration and implementation of Enterprise Systems to support the cross functional integration of business processes.
648 Management of Telecommunications 3 credits
Prerequisite: 602 or 6200:603. An introduction to the use and management of telecommunications resources to support the activities of the organization.
650 Human Resource Systems for Managers 3 credits
Prerequisite: 652. A broad survey of the fundamental principles, research findings and practices related to the acquisition, development, maintenance and effective utilization of a business firm’s human resources.
651 Management of Organizational Transformation 3 credits
Prerequisite: 652. A comprehensive study of innovations in organizations designed to increase human satisfaction and productivity through changes in human management.
652 Managing People in Organizations 3 credits
Introduction to the employee issues that managers face in organizations. The aspects of organizational behavior that influence performance and issues related to managing human resources will be examined.
653 Organizational Theory 3 credits
Prerequisite: 600. Examines the structure, design and overall effectiveness of a business organization from a macro-perspective.
654 Management of Organizational Conflict 3 credits
Prerequisite: 600 or equivalent. Course emphasizes ensuring that the organization benefits from inevitable conflicts that occur and provides skills in diagnosis, negotiation, and building trust and cooperative working relationships in organizations.
655 Compensation and Performance Management 3 credits
Prerequisite: 600 or equivalent. The development and analysis of systems of payments and rewards in business organizations with special attention placed on performance evaluation methods and productivity enhancement.
656 Management of Global Supply Chain and Operations 3 credits
Prerequisite: 600 or equivalent or permission. Study and explore the elements and issues related to globalization of supply chain, production, and service operations.
657 The Leadership Role in Organizations 3 credits
Prerequisite: 600. Analysis and development of leadership theory and thought. Identification of leaders in both formal and informal organizations. Training and development methods of leaders evaluated. Individual and small group field study assignments.
658 Strategic and Global Human Resources Management 3 credits
Prerequisites: 652. The formulation, design and implementation of human resource practices designed to generate competitive cost advantages for business firms operating in domestic and/or international markets.
659 International Human Resource Management 3 credits
Prerequisite: 600. A survey course focused on the identification, analysis, and resolutions of human resource problems in business firms with global operations.
660 Staffing and Employment Regulation 3 credits
Prerequisite: 600 or equivalent. Design and implementation of staffing practices and systems for businesses with an emphasis on the implications of federal regulations on the staffing function.
662 Supply Chain Analysis 3 credits
Prerequisite: 675. Application of quantitative models in the analysis and design of systems in the supply chain and in manufacturing and service operations environments.
663 Data Analysis for Managers 3 credits
Prerequisite: 601 or equivalent. Design, evaluation and interpretation of research in business and organizations. Integrates quantitative and behavioral concepts and processes encountered in conducting such research, including ethical issues.
665 Management of Technology 3 credits
Survey of the principles and management practices of technology driven organizations are dis- cussed with concepts, models and case studies for managers of technology intensive operations.
669 Polymer Management Decisions 3 credits
Introduces major polymer concepts, production processes, and uses of polymeric materials in an easy-to-comprehend interdisciplinary instructional way. Industrial case studies help integrate enterprise-wide innovation and technology management related decisions.
670 Management of Supply Chain and Operations 3 credits
Prerequisite: 601. An overview of the issues directly related to the management of supply chains and operations at the strategic, tactical, and operational levels of the organization.
673 Quality and Productivity Techniques 3 credits
Prerequisite: 601. Introduction to techniques for improving productivity and quality, including statistical process control (SPC), material requirements planning (MRP), just-in-time (JIT) inventory control and management of the program.
675 Global Supply Chain Management 3 credits
Prerequisite: Graduate standing. Focuses on the integration of activities and information/material flows across multiple organizations that comprise the supply chain, and the relationships among those organizations.
677 Supply Chain Sourcing 3 credits
Prerequisites: 675. Introduces the student to fundamental sourcing concepts as well as the scope of responsibility and critical roles of the sourcing function within the principal organization in a supply chain network.
678 Project Management 3 credits
Prerequisites: Graduate standing. Provides working knowledge of tools and methods available to project managers including computerized analysis of network models to aid in the planning and control functions.
680 Supply Chain Logistics Management 3 credits
Prerequisite: 670 or 675. Emphasizes the importance of planning and operation of supply chain logistics systems that includes transportation, inventory and warehousing, with particular emphasis on international logistics, regulations and documentation.
681 Introduction to Health-Care Management 3 credits
Prerequisite: graduate standing. Introductory course for health professionals covering princi- ples and concepts of management applied to health services organizations.
682 Health Services Operations Management 3 credits
Prerequisites: 580 or 600 or equivalent or permission of instructor. Application of operations and systems analysis to health services organizations.
683 Health Services Systems Management 3 credits
Prerequisite: Graduate standing. Study of health services organizations, comparative delivery systems, the roles of third-party payers and government policy in health care. Seminar format: major research paper required.
685 BioInnovation and Design3 credits
Bring together students with different academic backgrounds to work in teams and identify and develop new medical technologies and solutions to healthcare problems.
686 Health Services Research Project 3 credits
Prerequisites: 683 or permission of instructor. In-depth field study in health services administration with applications of research and analysis skills. Course requires review of literature and a major research paper.
688 Independent Study in Health Services Administration 1 - 3 credits
(May not be repeated for more than three credits) Prerequisites: 580 or 600 or equivalent or permission of instructor. Independent study and research of a special topic of interest in health services administration (e.g., management), chosen by the student in consultation with and under the supervision of the instructor.
690 Selected Topics in Management 3 credits
(May be repeated for a total of six credits) Prerequisite: 652. Selected topics in historical, con- temporary and/or operational and functional areas of management.
695 Organizational Strategy 3 credits
Prerequisites: 6500:670, 6400:674, 6600:620, 6800:605 or permission of instructor. A case- oriented course which focuses on integration of theoretical and practical knowledge acquired in core business courses. Students analyze, evaluate, and formulate organization objectives and strategies within domestic and international environmental contexts.
697 Independent Study in Management 1 - 3 credits
(May be repeated for a total of six credits) Focus on special topics of study and research in management on an independent basis.
575 Business Negotiations 3 credits
Examines business negotiation principles and practices and builds skills in the process of negotiating business agreements within a global environment.
600 Marketing Concepts 3 credits
Introductory course examining buyer behavior, environmental influences, target marketing, product development, distribution, promotion, and pricing for business firms and nonprofit organizations within a global context.
615 Cross-Media Database Marketing 3 credits
Prerequisite; 600. This course examines the information-driven process that is managed by database technology in and effort to develop, test, implement, measure, and create customized marketing programs and strategies. Database marketing focuses on better decision making relative to customer selections and customer relationships.
620 Strategic Marketing 3 credits
Review of Marketing terminology and concepts. Managerial assessments of opportunities, threats are explored as are the development and management of appropriate strategic marketing plans and their tactical implementation.
625 Brand Management 3 credits
Prerequisite: 620. Application of the development, management and evolution of brands in the creation of competitive advantage. Required field project satisfies the requirement for action- based learning.
630 Customer Relationship Management 3 credits
Prerequisite: 600 or permission of instructor. Investigation of the marketing concept and practice of making the customer the focus of the firm’s business model. Examining the strategies and tactics for successful customer acquisition and retention is the focus of the course.
635 E-Commerce and Interactive Marketing 3 credits
Prerequisites: 620. Covers the impact of electronic technology on marketing strategy and tactics. Investigations include: vendor/dealer relations, website traffic designs, database applications, and web appraisal metrics.
640 Business Research Methods 3 credits
Prerequisites: 6500:601 and 602. Covers the scientific methods as well as the gathering and analysis of information to identify opportunities and solve problems within a business organization.
655 Integrated Marketing Communications 3 credits
Prerequisite: 600. The total range of marketing communication tools are examined individually and in the context of planning, developing, and implementing a systematic and integrated communications program.
670 Competitive Business Strategy 3 credits
Prerequisite: 600. Investigation of competitive business strategy from an industry perspective. The course presents a framework which can be used to understand and develop competitive strategies.
681 Sales Management 3 credits
Prerequisite: 620. Develops analytical and managerial skills through case studies and other learning activities relating to the organization, selection, training, motivation, and control of domestic or global sales force. (Graduate credit requires additional research paper)
697 Independent Study in Marketing 1 - 3 credits
(May be repeated for a total of six credits) Focus on special topics of study and research in marketing on an independent basis.
689 Leading and Influencing 1 credits
The main topics of the course are authentic leadership and influence within collaborative structures.The emphasis of course is on self-awareness and development of leadership and collaborative competencies.
691 Professional Integrity 1 credits
This course is designed to examine the issues of integrity, ethics, and business social responsibility facing business professionals in today’s world of business globalization.
693 Negotiations in the Workplace 1 credits
This course introduces students to the skills necessary to successfully navigate career and life negotiations. Contexts covered include job interviews, job offers, and promotions. This course is taught from a practical perspective, with hands-on experience and interactions.
695 Internship in Business 1 - 3 credits
Prerequisite: permission of instructor. On-the-job experience with cooperating private and public sector organizations. Individual assignments made by supervising faculty member. Periodic reports and research papers required. Credit/noncredit.
696 Special Topics in Professional Development 1 credits
Special topics and current issues in the MBA Program Professional Core. May be repeated with a change of subject, not to exceed six credits.
698 Colloquium in Business 1 - 3 credits
Prerequisite: permission of graduate director. Study of business administration through a seminar of several lectures in business research and practice. A broad range of topics in business research and issues will be discussed by guests, faculty and graduate students. May be repeated, but will not satisfy degree requirements Credit/noncredit.
506 International Business 3 credits
A basic course in international business which can also provide a platform for more specialized international business courses. Students majoring in IB are required to participate in an approved study abroad program. Foreign students must choose a country other than their home country to satisfy the study abroad requirement. Students will prepare and submit a detailed examination of the business environment visited.
605 International Business Environments 3 credits
Prerequisites: all MBA foundation courses. This course is intended to develop an understanding of the global business environment and the integrated functions of the multinational corporation.
630 International Marketing Policies 3 credits
Explores the problems of formulating and implementing marketing strategies and tactics within complex and changing multinational organizations and international markets. A planning framework is emphasized.
685 Multinational Corporations 3 credits
A course designed to develop an understanding of global businesses, their functions, structures, and strategic operations.
690 Seminar in International Business 3 credits
A course covering major issues in international business.
697 Independent Study in International Business 1 - 3 credits
(May be repeated for a total of six credits) Prerequisites: Graduate standing and permission of instructor. Focus on special topics of study and research in international business on an independent basis.