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Undergraduate

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ACC1000

INTRODUCTION TO FINANCIAL ACCOUNTING

4.00 credits
ACC1000 - INTRODUCTION TO FINANCIAL ACCOUNTING - (Foundation Management)
ACC1000 Introduction to Financial Accounting Foundation Management ACC1000 will provide you with an introduction to the Construction, Analysis and Forecasting of Financial Statements. These financial statements consist of the income statement, the balance sheet and the statement of cash flows as well as the associated explanatory statement footnotes. Using actual entrepreneurial companies as well as publically traded companies you will learn how to prepare, analyze, interpret and forecast financial statements. By the conclusion of the course, you will be able to forecast and analyze financial statements for investment decisions as well as to model and analyze the financial effects of different strategic directions as an owner of the company. These skills will benefit you in whatever career path you choose. Course offered each fall and spring.
ACC3500

INTERMEDIATE ACCOUNTING I

4.00 credits
ACC3500 - INTERMEDIATE ACCOUNTING I - (General Credit)
ACC3500 Intermediate Accounting I (General Credit) Broadens the base of financial accounting concepts introduced in ACC1300 and delves more deeply into accounting concepts, techniques and procedures. Topics include inventory, tangible and intangible assets, statement of cash flows, accounting changes, revenue recognition and current and long-term debt. This course is essential for those who plan a career in accounting and recommended for anyone whose career will involve the extensive use of financial statements. Prerequisite: (ACC 1300 or ACC1301) This course is typically offered in the following semester: Fall
ACC3502

INTERMEDIATE ACCOUNTING I: FINANCE

4.00 credits
ACC3502 - INTERMEDIATE ACCOUNTING I: FINANCE - (General Credit)
ACC3502 Intermediate Accounting for Finance (General Credit) This course is especially designed for finance majors who want to become more proficient in the financial accounting skills necessary to effectively read and interpret financial reports. The course is recommended for students interested in careers in financial management and Wall Street. Topics such as inventory, deferred taxes, inter-corporate investments, and pensions will be explored through study of accounting principles, transaction analysis, financial statement disclosure, and through financial statement analysis as it applies to corporate finance, credit analysis, and aspects of investment banking Prerequisite: (ACC1300 OR ACC1301) AND MCE AND OEM This course is typically offered in the following semesters: Fall and Spring
ACC4510

MANAGEMENT PLAN & CONTROL

4.00 credits
ACC4510 - MANAGEMENT PLAN & CONTROL - (General Credit)
ACC4510 Management Planning and Control General Credit) ACC4510 is not a technical accounting course! It is a management-oriented examination of the development and use of strategic planning and control systems. Thus, classroom discussions incorporate knowledge of strategy, marketing, finance, operations, and organizational behavior as well as accounting. This course is especially relevant for students who expect to pursue careers as entrepreneurs, as consultants, or in general management. Also, students interested in management positions in functional areas like corporate finance, management accounting, operations, and human resources are likely to face issues related to strategic control and performance measurement systems throughout their careers. Prerequisites: OEM and MCE or permission of instructor
ACC7035

AUDITING

4.00 credits
ACC7035 - AUDITING - (MSA Program)
ACC7035 Auditing (General Credit) This course examines the interrelation of audit standards, procedures, and internal control techniques with the final auditor's certificate; auditing techniques, statistical sampling methods, and the impact of electronic data processing (EDP) procedures on the auditor. Prerequisite: ACC3501 This course is typically offered in the following semester: Fall
LAW1000

BUSINESS LAW

4.00 credits
LAW1000 - BUSINESS LAW - (Foundation Management)
LAW3601

PUBLIC INTERNATIONAL LAW

4.00 credits
LAW3601 - PUBLIC INTERNATIONAL LAW - (Advanced Liberal Arts)
LAW3601 Public International Law and World Order (Advanced Liberal Arts Elective) This course explores the meaning of the "rule of law" in a global context by exploring three themes. First, the classic form of international law, including the concept of statehood and sovereignty, the relationship of nations to each other, and the growth of international organizations. Second, the role and responsibility of individuals in international law, especially in the area of human rights. Third, the developing international law of the earth's common areas, specifically the oceans, space, and the environment. Prerequisite: Foundation Law course, (LAW1003 or LAW1004 or LAW 1300 or LAW 1301) This course is typically offered in the following semester: Fall
LAW3662

AMER CONST LAW: FEDERAL SYSTEM

4.00 credits
LAW3662 - AMER CONST LAW: FEDERAL SYSTEM - (Advanced Liberal Arts)
LAW3662 AMERICAN CONSTITUTIONAL LAW: The American Federal System of Government. 4 credit (Advanced Liberal Arts) The purpose of this class is to acquaint you with the basic legal principles undergirding the American federal system of government. You will study the nature and powers of the Congress, the President, and the Courts, and the interplay of these federal authorities with each other, and the State governments. You will further discover how these principles inform the debates over some of today's most controversial issues, such as health care reform, gun control and the government's war powers. Prerequisite(s): LAW1300
TAX3500

TAXES

4.00 credits
TAX3500 - TAXES - (General Credit)
TAX3500 Taxes (General Credit) Studies tax administration; income, deductions, and credits; treatment of gains and losses; income taxation of individuals, businesses, estates, and trusts, with an emphasis on income taxation of individuals; and estate and gift taxation fundamentals. Prequisites: OEM and MCE
ACC1300

INTRO TO FINANCIAL ACCOUNTING

3.00 credits
ACC1300 - INTRO TO FINANCIAL ACCOUNTING - (Foundation Management)
ACC1300 Introduction to Financial Accounting Foundation Management ACC 1300 is the required introduction to financial accounting course. Financial accounting involves the complete range of activity a company uses to prepare the financial statements it provides to people outside of the company, including shareholders, creditors, the government, customers, and suppliers. Students will learn how financial events (transactions) are identified, recognized, classified, recorded, and summarized into financial reports. These financial reports consist of the income statement, the balance sheet, the statement of cash flows, and the statement of stockholders' equity (as well as the associated explanatory statement footnotes). Students will learn both how to prepare and how to analyze and interpret these financial reports. Students will learn the language and terminology used in financial accounting that is prevalent in the financial press. Finally, the role ethics plays in the reporting of financial results will often be discussed. Many business scandals (such as Enron, WorldComm, and Tyco) result from falsifying financial accounting reports. Course offered each fall and spring.
ACC3501

INTERMEDIATE ACCOUNTING II

4.00 credits
ACC3501 - INTERMEDIATE ACCOUNTING II - (General Credit)
ACC3501 Intermediate Accounting II (General Credit) This course extends the in-depth study of accounting concepts and techniques which began in Intermediate Accounting I. Topics include earnings per share, leases, pensions and investments. Prerequisite: ACC3500 This course is typically offered in the following semester: Spring
ACC3510

FINANCIAL PLANNING & COST CONTROL

4.00 credits
ACC3510 - FINANCIAL PLANNING & COST CONTROL - (General Credit)
ACC3510 Financial Planning and Cost Control (General Credit) Explore cost systems and control for operations in profit and nonprofit organizations, and budgetary considerations and variance analysis, including their relation to fiscal planning and administration. Prerequisite: OEM This course is typically offered in the following semester: Spring
ACC7040

ADVANCED ACCOUNTING

4.00 credits
ACC7040 - ADVANCED ACCOUNTING - (MSA Program)
ACC7040 Advanced Accounting (General Credit) Theory and problem solving in special accounting areas, including partnerships, foreign operations, consolidations, business combinations, accounting for nonprofit institutions, and government units. Prerequisites: ACC3501. ACC3501can be taken as a co-requisite. This course is typically offered in the following semesters: Spring and Summer I
LAW1301

HONORS BUSINESS LAW

3.00 credits
LAW1301 - HONORS BUSINESS LAW - (Foundation Management)
LAW1301 Honors Business Law This course is the honors version of the required Business Law course. As such, it demands a high level of reading comprehension and strong writing skills. The course is an introduction to business law and the legal system. It teaches students to identify, analyze, handle and prevent legal issues which commonly recur in the business setting and to use law to create and capture value for businesses using knowledge of contracts, business organizations and intellectual property. The course surveys a number of additional business law topics, such as torts and crimes; product liability; agency and employment; consumer protection; and securities law. Prerequisite: NONE This course is a prerequisite to: Integrated Strategic Management (ISM) This course is typically offered in the following semesters: Fall and Spring
LAW3525

WHITE COLLAR AND CORPORATE CRIME

4.00 credits
LAW3525 - WHITE COLLAR AND CORPORATE CRIME - (General Credit)
LAW3525 White Collar and Corporate Crime 4 credit (general credit) We study white collar and corporate crime, which is to say, frauds and schemes and corruption. We will study an array of specific federal crimes in order to understand exactly what actions constitute the crime. We will learn how a crime is prosecuted, from the prosecutor’s first knowledge of the crime to the final punishment. We will learn when a corporate employee can be convicted for something he was told to do by his boss, and when the boss can be convicted for something done by an employee. You will learn what to do if you are the target of a federal investigation or are suddenly arrested, how to disassociate yourself from a conspiracy, and how to make a good faith effort to follow the law, so that even if someday you break a rule and find yourself as the subject of a criminal investigation, you may nonetheless be able to avoid prosecution or at least minimize punishment. You will learn the vocabulary of the federal prosecutor, so that you can be a discerning reader of the law section of the Wall Street Journal and keep current: What sort of business practices is the government now targeting? When should you tread carefully? When should you say no? Prerequisites: LAW1300 0r LAW1301 Students who have taken LAW3594 White Collar and Corporate Crime (2 credits) may not take this course.
LAW3560

INTERNATIONAL LAW FOR BUSINESS

4.00 credits
LAW3560 - INTERNATIONAL LAW FOR BUSINESS - (General Credit)
LAW3560 International Law for Business (General Credit) This course explores the basic principals of law as they affect international business. Examines the basic instruments and institutions of the international legal system and cultural underpinnings of major world legal traditions, such as the European Union and the World Trade Organization. Students learn how to structure and execute basic international commercial transactions in goods, services, and technology, including the impact of import-export issues, contract issues, and trade issues on business transactions. The course also examines the structure and regulation of foreign direct investment, including strategic choices for business structures and the impact of regulation on strategy. Finally, the course examines the ethical dimensions of corporate conduct in a transnational setting. This course uses materials from many countries and traditions, and makes extensive use of the World Wide Web. Prerequisite: (LAW 1300 or LAW 1301) or (LAW 1003 or LAW 1004)
LAW3573

BUILDING CONTRACTS FOR NEW VENTURE

4.00 credits
LAW3573 - BUILDING CONTRACTS FOR NEW VENTURE - (General Credit)
LAW 3573 Building Contracts for New Ventures (General Credit) Every business operates in a supply chain in which it buys and sells goods and services. The links to these suppliers and customers are formalized in contracts, which is why all managers should know something about how to read and write a contract. This course will teach you how to do that. We will review basic principles of contract law and apply them in a wide variety of transactions. The course will be writing intensive, and will equip you to do on the spot drafting and to understand drafts produced by your counterpart. This skill will enhance your ability to negotiate and structure deals. The foundation law course is a prerequisite, as is a solid ability to write. Prerequisites: (LAW1003 or LAW1004) or (LAW1300 or LAW1301)
LAW3661

AMER CONST LAW: CIVIL RIGHTS, LIBERTIES

4.00 credits
LAW3661 - AMER CONST LAW: CIVIL RIGHTS, LIBERTIES - (Advanced Liberal Arts)
LAW3661 American Constitutional Law (Advanced Liberal Arts Elective) Explores the specific limitations imposed upon federal, state, and local governments by the United States Constitution in the areas of civil and political rights. These include the rights to free speech and a free press; the right to practice one's religion; the rights of the criminal defendant to counsel and trial by jury, and against self-incrimination, cruel and unusual punishment, and unreasonable searches and seizures; the rights of privacy and due process; and the right to equal protection under the law. Students will study significant United States Supreme Court cases of the past, as well as cases currently pending. Prerequisite: LAW1300, LAW 1301, LAW 1003, or LAW 1004 This course is typically offered in the following semester: Spring
LAW3675

INNOVATION LAW: A CRITICAL ANALYSIS

4.00 credits
LAW3675 - INNOVATION LAW: A CRITICAL ANALYSIS - (Advanced Liberal Arts)
LAW3675 Innovation and the Law: A Critical Examination 4 credit Advanced Liberal Arts The legal system has long attempted to encourage business and technological innovation. This course inquires whether current intellectual property laws effectively do encourage innovation or whether their property rights approach might actually restrict innovation and the enjoyment of innovation by consumers. We also will examine laws that regulate the implementation of innovation (trademark, antitrust and safety law) to see if they might do more harm than good. This course constantly asks the question, should any of these laws be changed and if so how? Prerequisites: LAW130%
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