Courses at the 500-level
Students model, analyze, and evaluate accounting information systems intended to support management control and decision making. Focus is on determining user requirements, communicating results, and effective decision support.
3 credit hours
- Consent of instructor
Emphasis is on goal setting, cash budgeting, insurance needs, retirement planning, tax planning, and estate planning within the context of the client's goals.
3 credit hours
- Consent of instructor
Tax implications related to stock ownership are reviewed in a variety of corporate environments. Focus is on dividend distribution policy, the rights and risks of stock ownership, and the use of stock ownership for financial planning purposes.
3 credit hours
- ACCT 533
- or consent of instructor.
Issues related to prenuptial planning, marriage breakdown, separation, and divorce are considered. Focus is on the state and federal tax aspects of separation, divorce, and child care.
3 credit hours
- Consent of instructor
Students examine the role of state and federal tax regulations in creating a successful financial plan for the client. Emphasis is on developing strategies that minimize the tax burden on the client through proper planning.
3 credit hours
- Consent of instructor
Students examine the role of the chief accounting officer of an organization within the contemporary business environment. Also explored are the responsibilities and duties of the controller as strategic information officer.
3 credit hours
- Consent of instructor
Emerging topics and techniques in cost management are discussed, along with the issues involved with implementation. Topics include activity-based costing, total quality management, the survival triplet, and just-in-time.
3 credit hours
- Consent of instructor
Techniques for identifying and measuring business risk are presented. A framework is also developed for evaluating the organization's risk assessment process and its particular risk profile.
1.5 credit hours
- Consent of instructor
The role of accountants in an electronic, Internet-oriented, commercial operation is discussed. Students also engage in the analysis of information exchange and sharing and the processing of electronic sales transactions.
1.5 credit hours
- Consent of instructor
Students examine the role of state and federal tax codes when advising clients about the ultimate preservation of their estate. The client's legal, marital, and medical situation is incorporated into an action plan to achieve the goals of the client.
3 credit hours
- Consent of instructor
- or consent of the department chair
This course explores the role of the financial planner in advising clients as to employee retirement plan selection, individual retirement planning concerns, and other retirement issues. Emphasis is on achieving an optimal retirement plan.
3 credit hours
- ACCT 433
- ACCT 443
- Or consent of instructor
Various techniques are explored for the management of the design and development of database systems. Issues in the creation and use of logical data models, database administration, and concurrent processing are explored.
3 credit hours
- Senior standing
- or consent of department chair
The legal environment within which an organization must conduct its electronic commerce is reviewed. Legal liability for data transmission and exchange is also explored.
3 credit hours
- Senior standing
- or consent of department chair
The systems and management challenges and the opportunities and successful strategies required to develop and maintain electronic commerce are examined. Marketing, strategy, infrastructure design, and server management are also covered.
3 credit hours
- Senior standing
- or consent of department chair
The decision-making process is examined, with emphasis on dealing with incomplete and inexact data, including unstructured environments. The use of data management, modeling, and simulation are explored.
3 credit hours
- Senior standing or consent of department chair