First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Examines representing, capturing, and reporting of information about events relevant to the operations of a business organization. The course also uses various data analytics approaches to analyze the efficiency, effectiveness, and control of business processes. Controls over business operations are examined from a number of different perspectives including COSO and CoBIT.

An overview of fundamental accounting concepts, so that a company?s balance sheet and income statement may be read and understood. The course will explain how performance is tracked and offer insight into basic financial statement analysis and interpretation of results. The course will also explain how accounting records support internal decision making and walk through some relevant decision scenarios. In addition, the use of accounting records to coordinate and motivate employee action will be demonstrated.

Managerial accounting for non-accountants. Focus is on the use of accounting information to improve planning and control activities in business enterprises. Topics include determining the costs of products and services, assessing product and project profitability, and budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

In this class, our objective is to understand the distinctive characteristics of derivative markets, and how these securities can be used effectively in portfolio strategies and risk management. We will cover a number of derivative securities, including options and futures, volatility derivatives, and credit default swaps. We will cover both the theoretical pricing of these securities, as well as their use in trading and risk management. While we will discuss the theory in the classroom, students will be required to continually engage with derivative markets outside the classroom by implementing trading strategies. These trading strategies will allow students a hands-on learning and understanding of the challenges posed by derivative markets. Students will work in teams, and each student is expected to be committed to managing derivative positions in real time through the semester.

Overview of human resource management theory and practice in organizations. Legal framework; job design; recruitment, selection, performance appraisal, and separation; compensation; benefits; contemporary issues in HRM.

Overview of human resource management theory and practice in organizations. Legal framework; job design; recruitment, selection, performance appraisal, and separation; compensation; benefits; contemporary issues in HRM.