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Accounting and Finance Courses
af 210 Financial Accounting +
Description:
Presents the theory and techniques of financial accounting. The course encompasses the basic functions of collecting, processing, and reporting accounting information for interested third parties (e.g. owners, investors, and government) and enables students to analyze, interpret, and use accounting information effectively. More Info
Offered in:af 211 Managerial Accounting +
Description:
Presents the theory and technique of managerial accounting, from the particular perspective of the manager. The course covers the identification and analysis of the behavior of costs within the organization, and illustrates how managers use such knowledge for planning and control. Major topics include responsibility accounting, comprehensive and cash budgeting, standard job order and process cost systems, cost-volume-profit analysis, cost allocation, activity-based costing, standard costs, and variance analysis. More Info
Offered in:af 301 Introduction to Financial Management +
Description:
Introduces financial management (both short term and long term), specifically what an organization invests in, and how the necessary funds are best raised; the course also acquaints students with various kinds of securities and the operation of financial markets and institutions. Specific topics include ratio analysis, working capital management, financial markets and institutions, the time value of money and capital budgeting, the cost of capital, financial leverage and capital structure, and dividend policy. More Info
Offered in:af 310 Intermediate Accounting I +
Description:
This course provides knowledge of financial accounting theory, with particular emphasis on the application of theory and on the practical problems arising from the limitations of traditional financial statements. It also provides in-depth analysis of the application of generally accepted accounting principles to asset and current liability items. In addition, students learn to research business problems through the use of the Internet; and discuss ethical issues faced by managers. More Info
Offered in:af 311 Intermediate Accounting II +
Description:
. This course continues to develop accounting theory, using principles, concepts, and accounting pronouncements to analyze and resolve accounting issues. Students acquire an understanding of issues unique to corporations and complete the study of the balance sheet by examining long-term debt and equity issues. In addition, they discuss ethical issues faced by managers in today's business world. Continuing emphasis will be placed on computer application skills, research skills and written and oral communication skills. More Info
Offered in:af 315 Accounting Information Systems +
Description:
This course examines the design, implementation, operation, and control of contemporary computer-based accounting information systems. Students complete projects which require the use of current information technology to solve real world problems. More Info
Offered in:af 317 Data Analytics for Accounting +
Description:
The professional accounting industry is undergoing a major shift from recent technological advances. The new skillset that is becoming more important for nearly every aspect of business is analyzing large amounts of data to find actionable insights, i.e., data analytics.The course will discuss concepts and applications involving the analysis of data sources - large and small to facilitate decision making. Students will follow the ''IMPACT'' model i.e. Identify the questions; Master the data; Perform the test plan; Address and refine results; Communicate insights; and, Track outcomes. Software in the course would involve: Microsoft Track [i.e. Excel, Power Query, Power BI]. Application tools such as Pivot tables, Excel formulas, applied statistics and visualization applications will be included. Additionally, Structured Query Language [SQL] will be considered. Data from real companies, such as Lending Club will be used in analyses. More Info
Offered in:- TBA
af 325 Theory of Corporate Finance +
Description:
Provides a sound understanding of the principles of and analytical techniques used in financial management. The course describes financial decision making by corporations and shows how it can be used to address practical problems and illuminate institutional aspects of the financial world. Topics include review of valuation concepts, cost of capital, advanced capital budgeting, capital structure theories, dividend policy, IPOs, long-term financing and working capital management. More Info
Offered in:af 330 Business Law +
Description:
Examines the body of law involved in the formation, operation, and termination of business organizations; in contracts; in debtor-creditor relations; in uniform commercial code (sales, commercial paper, secured transactions); in property, estate, and trust; in government regulations; and in issues of CPA liability. Course content encompasses the topics to be found on the CPA law examination. More Info
Offered in:af 335 Investments +
Description:
Provides the student with an understanding of capital market securities, operations, valuation, and investment techniques. Specifically, the course covers definitions of various investment vehicles, operation of the NYSE and NASDAQ markets, portfolio theory (CAPM and APT), valuation of stocks and bonds, and investor capital allocation decisions, including discussions of mutual fund selection. More Info
Offered in:af 363 Cost Accounting +
Description:
Examines the design, implementation and operation of cost accounting systems. With primary emphasis on cost analysis in manufacturing, the course explores cost standards, actual performance, and variances. To a lesser extent, it also applies concepts of cost accounting to manufacturing and service organizations. More Info
Offered in:af 405 Sport Finance +
Description:
This course is designed to cover economic and financial aspects of contemporary sports. Specifically, the course focuses on: 1). Financial management concepts and application of these concepts to the analysis of financial issues within sports organizations; 2).Analytical techniques used in identifying potential financial problems and finding creative solutions within sports and recreation sector; and 3). Understanding of the current financial status of the various sectors of the sport and recreation industry. More Info
Offered in:af 426 Financial Modeling +
Description:
Introduces the principles and techniques for building financial models, especially in an uncertainty framework. Topics include decision support systems, risk analysis and capital budgeting under uncertainty. Integrates financial, accounting and statistical concepts and techniques to construct financial models and to perform analyses using micro-computer based software. More Info
Offered in:af 435 Derivative Securities +
Description:
Derivative securities are contracts whose payoffs are derived from the outcome of another security or asset price. This course focuses on the valuation and (mis)use of derivative securities. Specifically the course covers: history of derivatives, valuation of forwards, futures, swap and option contracts and the use of derivative securities to hedge financial risk, particularly interest rate and foreign currency risk. More Info
Offered in:af 444 Asset Management Practicum +
Description:
Students gain hand-on experience analyzing various sectors of the S&P 500 index, prepare financial statements, working in teams, and delivering presentations related to financial markets. Students will be required to perform statistical analysis of data, read financial statements, have basic knowledge of financial markets and investment decision-making, and know fundamentals of macroeconomics. Students should be available to participate in weekly meetings to present updates and recommendations, take part in the preparation of the reconciliation statement at the end of the month and contribute to presentations throughout the semester. More Info
Offered in:af 445 Markets and Financial Institutions +
Description:
Examines the role of financial markets and institutions in the economy. The course focuses on the working of various financial markets and how financial institutions and other users interact with financial markets. Topics include interest rates; term structure of interest rates; money and capital markets; innovations in capital markets; credit risk and asset and liability management; international financial markets; currency fluctuations; and management of currency risk. More Info
Offered in:- TBA
af 450 Federal Taxation I +
Description:
Studies the law and procedures of the federal income taxation of individual taxpayers. The course presents the income tax concepts of gross income recognition, deductions, tax credits, and the effects of property transactions. More Info
Offered in:af 451 Federal Taxation II +
Description:
Applies the income tax concepts presented in AF 450 to corporations, partnerships, Subchapter S corporations, trusts, and estates. The course introduces the concepts of the federal gift tax and the federal estate tax. More Info
Offered in:af 455 International Financial Management +
Description:
Provides the student with the knowledge and skills needed by managers in organizations active in international trade, facing foreign competition, or involved in foreign direct investment. The course focuses on the unique international variables and constraints which modify single-country financial management concepts. Topics include the determination of exchange rates, forecasting exchange rates, foreign exchange risk management, transfer pricing policies, multinational capital budgeting with cash flows in more than one currency, international financial markets, and country risk in multinational investment decisions. More Info
Offered in:af 470 Financial Auditing +
Description:
Encompasses both the theory and the technique of financial auditing. The course examines the professional role of the auditor, along with its operational, ethical, and legal implications. Areas typically covered include professional auditing standards, the auditors' report, specialized reporting issues, auditors' legal responsibilities, gathering and evaluating evidence, the internal control structure audit sampling, and the Code of Professional Conduct. Discussions consider issues of judgment typically faced by auditors in practice. More Info
Offered in:af 475 Real Estate Finance & Investment +
Description:
Deals with the financing, valuation, and development of real estate investments. The course examines the theoretical The course examines the theoretical and pragmatic models of valuation, the financial structure of successful developments, and the appropriate models of investment choice and portfolio management for real estate investors. It develops an appreciation of the similarities and differences between real and financial assets, and integrates the techniques of real estate analysis with those of corporate finance. Students are expected to participate actively in analyzing real estate investments and developments through case studies and through interaction with executives from the investment, development, and lending communities. More Info
Offered in:af 478 Special Topics in Finance +
af 480 Accounting Internship +
Description:
Provides students with opportunities for full- or part-time work experience in an accounting or finance setting. On-site supervisors and faculty sponsors provide guidance and supervision for each intern. More Info
Offered in:af 488 Independent Study +
Description:
A student-initiated research project on a finance topic, supervised by a member of the finance faculty. More Info
Offered in:af 490 Current Topics in Accounting +
Description:
This course is the capstone subject in accounting, and focuses on the understanding, options and application of current accounting situations. The objective of this course is to equip students with tools and techniques to be able to (a) understand and assess the quality of financial reports and identify significant accounting issues (b) use financial reports to assess the level and drivers of firm performance, (c) value companies, and (d) evaluate top managers. The course will also help students gain an understanding of theoretical models and sophisticated quantitative models in financial reporting and to integrate the concepts into real big data. Students will learn the required data analytics skills to understand, analyze, and produce solutions to challenges in accounting. More Info
Offered in:- TBA
af 495 Financial Policy +
Description:
Utilizes the case study method to apply theoretical concepts and techniques learned in previous courses to the analysis of real situations and practical problems in financial management and policy. Some cases will have a strong international focus. It provides an opportunity for reviewing, integrating, and putting into practice the skills acquired in previous courses. More Info
Offered in:af 498 College of Management Honors Research Seminar +
Description:
The CM honors research seminar and thesis program is a two-semester course sequence. This seminar covers research and research methods, and is intended to position students to successfully complete a research project during the second semester. During the first semester, students will work with the program coordinator and later a faculty advisor to define the project. The program is structured around a series of assignments and milestones during which students will work with guidance from a faculty advisor and program coordinator toward a project that meets course goals. More Info
Offered in:af 499 College of Management Honors Thesis Seminar +
Description:
The CM honors research seminar and thesis Program is a two-semester course sequence. In this seminar, students successfully complete a research while working closely with a faculty advisor to define the project, which builds upon work completed in the per-requisite course, CM Honors Research Seminar. The honors thesis project stretches and grows a student's capabilities. Therefore, the program is structured around a series of assignments and milestones during which students will work with guidance from a faculty advisor and program coordinator toward a project that meets course goals. More Info
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