Curriculum

MB 651 Governmental and Nonprofit Accounting

This course is designed to provide a framework for understanding the special accounting and reporting requirements of nonprofit organizations. Students will examine the characteristics of governmental and nonprofit accounting with an emphasis on various fund types and account groups. Topics will include reporting, budgeting, and auditing concepts and practices. The ethical and legal issues faced by nonprofit organizations will be examined. Prerequisite: MB 520. 3 credits

MB 638 Financial Statement Analysis

This course will provide students with an understanding of how firms communicate through financial statements. Students will examine the use of financial statement analysis as an integral part of the strategic analysis of firms. In examining financial planning concepts, students will create proforma spreadsheets. The regulatory and ethical issues related to financial statement preparation and presentation will be examined. Case studies will be utilized to demonstrate the practical application of financial statement analysis and projections. Prerequisite: MB 612. 3 credits

MB 653 Accounting Information Systems

This course analyzes the methods used to gather, process, and communicate accounting information in business firms. Students will examine specific business transaction cycles and manual and computerized accounting systems. Topics will include internal control, auditing techniques, and system documentation. Case studies will be utilized to demonstrate the practical application of various systems. Prerequisite: MB 520. 3 credits

MB 655 Ethics for Accounting Professionals

In this course, students will examine the ethical issues encountered in the accounting field. They will study the professional responsibilities outlined for accounting professionals and examine the ethical principles and practices of businesses. Students will study the regulations created by the passage of the Sarbanes-Oxley Act and discuss the current and potential impact of these regulations. Students will examine codes of conduct, stakeholder theory and the concepts of independence, objectivity, integrity, and public trust. Case studies will be used to illustrate these principles and students will be expected to demonstrate effective written communication skills. 3 credits

MB 657 Fraud Investigation

In this course, students will look at the proactive and reactive areas of fraud auditing and investigation. Students will examine decision making for the prevention,detection, investigation, and reporting of fraud. Different types of management fraud will be covered as well as discussions on consumer fraud, tax fraud and identity fraud. Prerequisite: MB 520 3 credits

MB 516 Organizational Behavior

This course examines the theoretical assumptions of organizational behavior and the issues and challenges that arise when managing and leading. Students will investigate the interrelationships between the individual, the group, and the organization. The course will emphasize managerial practices needed in a variety of settings and the application of these methods to realistic situations. Students will be required to demonstrate effective communication skills throughout the course. 3 credits

MB 634 Survey of Operations Management

This course addresses the issues of plan implementation and the management of operations in a variety of organizations. The course will focus on diverse activities; such as determining the size and type of production process, purchasing, planning and scheduling the flow of materials, and the nature and content of inventories. Emphasis will be placed on the strategic and tactical skills needed to manage effectively and to assure product quality. Prerequisite: MB 513. 3 credits

MB 643 Principles of Project Management

Covers organizational issues, the project lifecycle, project management process groups (initiating, planning, executing, controlling, closing), knowledge areas (integration, cost, quality, scope, time, risk, communications, resource management, procurement), the role of the project manager, and the importance of documentation management. 3 credits

MB 658 Taxation of Business Entities

In this course, students will examine the taxation of corporations, partnerships, and sole proprietorships. Studnets will prepare tax returns for business entities and explore the issues involved in tax planning and preparation. Problems will be worked manually and on the computer using tax preparation software. Topics include an overview of the different forms of business entiities and their incomw tax classifications, gross income, business deductions, and tax liability. 3 credits

MB 659 Global Financial Reporting

This course provides an overview of international accounting and financial reporting prectives used in the United States and foreign countries. Students will compare financial reporting standards used by various jurisdictions. Studnents will examine Internatinal Reporting Financial Reporting Standards (IFRS) on a standard-by-standard basic and compare these standards to U.S.GAAP. Students will develop an understanding of these principles and how they are being applied in today's global business world. 3 credits

MB 661 Accounting Research Project

In this course, students will assess their accounting knowledge by completing practice exams from the Uniform Certified Public Accountants Examination. Based on the results, students will independently develop an accounting project focused on an area that needs further development. The extent and format of the project will be agreed upon with the instructor. Students will present their findings to the class at the end of the course. 3 credits