Transcription
Graduate Catalog 2022-2023Course DescriptionsDefinition of PrefixesACG-Accounting; BUL-Business Law; COP-ComputerProgramming; ECP-Economic Problems and Policy; ENTEntrepreneurship; FIN-Finance; GEB-General Business;HIM-Health Information Management; RMarketing; QMB-Quantitative Methods in Business; REEReal Estate; SCM- Supply Chain Management; TAXTaxation; TRA-Transportation.F-Fall semester offering; S-Spring semester offering; SSSummer semester offering.Departmental or School/College Designation:AC – School of AccountingBA – College of BusinessFI – FinanceGM – Global Leadership and ManagementIB – International BusinessIS – Information Systems and Business AnalyticsME – Marketing and LogisticsRE – Real EstateACG 5137 Standards and Principles of FinancialAccounting (AC) (3). A survey of official pronouncementson accounting standards and principles. Prerequisite:Permission of Accounting certificate program advisor.ACG 5256 International Dimensions of Accountingand Auditing (AC) (3). Review of and reasons forvariations in accounting and auditing practices throughoutthe world; explore initiatives undertaken to promotetransparency, harmonization, and standardization tofacilitate understanding of financial statements preparedunder various conventions. Prerequisite: Permission ofAccounting certificate program advisor.ACG 5307 Advanced Managerial Accounting (AC) (3).In depth study of determination and control of productioncosts; budgetary control; CVP analysis; and alternativemethods of performance measurement and analysis.Prerequisite: Permission of Accounting certificate programadvisor.ACG 5386 Controllership (AC) (3). Study ofcontrollership function; role of controller in planning,accounting for, and evaluating company performance;relationship with internal auditing. Prerequisite: Permissionof Accounting certificate program advisor.ACG 5395 Seminar in Managerial Accounting (AC) (3).An in-depth study of selected areas of managerialaccounting. Prerequisites: ACG 4341 or equivalent andpermission of Accounting certificate program advisor.College of Business 307operating functions having high accounting and auditinginvolvement. Prerequisite: Permission of accountingcertificate program advisor.ACG 5518 Historical and Comparative GovernmentAccounting (AC) (3). Research and reporting on subjectsin the history of, or on comparative aspects of,government accounting. Prerequisite: Permission ofAccounting certificate program advisor.ACG 5519 Contemporary Issues in GovernmentAccounting (AC) (3). Research and reporting on currentissues related to government accounting. Prerequisite:Permission of Accounting certificate program advisor.ACG 5545 Analysis of Governmental FinancialReports (AC) (3). Describes content of governmentfinancial reports and analytical methods employed byinternal and external users; covers concepts of disclosure,budget/actual analysis, credit evaluations, operationalevaluations, measures of fiscal capacity and signs of fiscalstress. Prerequisite: Permission of Accounting certificateprogram advisor.ACG 5546 Governmental Planning and BudgetaryAccounting with Cases (AC) (3). Budgeting ingovernments emphasizing formulation based onaccounting and auditing input. Budget execution andanalysis of deviations of actual from budgets; study ofZBB, PPBS, and MBO systems and their behavioral andaccounting bases. Prerequisite: Permission of Accountingcertificate program advisor.ACG 5596 Accounting for Specialized Governmentaland Nonprofit Entities (AC) (3). Survey course by guestlecturers covering detailed accounting concepts,procedures, and reporting for enterprise fund entities,educational entities, and unique types of internal servicefunds. Prerequisite: Permission of Accounting certificateprogram advisor.ACG 5627 Systems Auditing (AC) (3). Principles andprocedures of auditing systems of information, includingthe function, approach, and techniques of systemsauditing and the evaluation of systems controls. Emphasison auditing computerized systems. Prerequisite:Permission of Accounting certificate program advisor.ACG 5696 Seminar in Auditing (AC) (3). An in-depthstudy of recent developments in auditing. Prerequisites:ACG 4651 or equivalent and permission of Accountingcertificate program advisor.ACG 5806 Seminar in Financial Accounting (AC) (3).An in-depth study of recent developments in financialaccounting. Prerequisite: ACG 4111 and permission ofAccounting certificate program advisor.ACG 5507 Issues and Problems in Accounting forNon-Profit Entities (AC) (3). Study and analysis ofaccounting, reporting, and control standards and practicesof non-profit organization -including accounting forgovernments, hospitals, universities, churches, andothers. Prerequisite: Permission of Accounting certificateprogram advisor.ACG 5846 Statistical Methods in Accounting andAuditing(AC) (3).Formulation,analysisandimplementation on a microcomputer of mathematicalmodels in financial and managerial accounting andauditing. Prerequisite: Permission of Accounting certificateadvisor.ACG 5516 The Environment of GovernmentAccounting (AC) (3). Basic public administrationemphasizing governmental processes with whichgovernmental accountants and auditors come into contact.Includes legislative and administrative activities andACG 5905 Independent Study in Accounting andAuditing (AC) (1-3). Individual conferences, supervisedreadings, and reports on personal investigations.Prerequisites: Written permission of the instructor,accounting certificate program advisor, School Director,and Dean.
308 College of BusinessACG 5936 Special Topics in Accounting and Auditing(AC) (3). For groups of students who wish an intensivestudy of a particular topic or a limited number of topics nototherwise offered in the curriculum. Prerequisites: Writtenpermission of the instructor, accounting certificate programadvisor, School Director, and Dean.ACG 6026 Accounting for Managers (AC) (3).Presentation of the nature, techniques and uses ofaccounting from the perspective of people who managebusinesses and investments in businesses. Covers bothfinancial and management accounting. Not open to EMSTor MACC students.ACG 6105 Accelerated Financial Accounting I (AC) (4).Underlying concepts and ethical, regulatory and businessenvironment of financial reporting; emphasis onmeasurement, analysis and interpretation of income, cashflows and financial position. Prerequisites: Admission to agraduate program in the School of Accounting orpermission of the School Director. Not open to those withundergraduate accounting degrees.ACG 6115 Accelerated Financial Accounting II (AC)(4). Underlying concepts and ethical, regulatory andbusiness environment of financial reporting; emphasis onmeasurement, analysis and interpretation of onalcorporations. Prerequisites: ACG 6105 and admission to agraduate program in the School of Accounting orpermission of the School Director. Not open to those withundergraduate accounting degrees.ACG 6135 Seminar in Financial Accounting Theory I(AC) (3). A study of the theoretical structure of accounting,with special attention to asset and income definition,recognition, and measurement; and an appraisal ofpronouncements of professional accounting organizations.Prerequisites: Baccalaureate in accounting or equivalentand admission to a graduate program in the School ofAccounting or permission of the Director of the School ofAccounting.ACG 6145 Seminar in Financial Accounting Theory II(AC) (3). A continuation of ACG 6135, with emphasis onthe problems of accounting for price-level changes andother current issues. Prerequisites: ACG 6135 andadmission to a graduate program in the School ofAccounting or permission of the Director of the School ofAccounting.ACG 6175 Financial Reporting and Analysis (AC) (3).Comprehensive treatment of analysis of financialstatements as aid for decision making; looks at currentstate of financial reporting practices and impact es: ACG 6026, FIN 6406 or equivalent. Notopen to EMST or MACC students.ACG 6176 Evaluation of Financial Reports, BusinessAnalysis and Valuation (AC) (3). Seminar examiningquality of financial reports and adjusting for investmentdecisions. Valuation models are used to value firms giveneconomic and industry characteristics and alternativebusiness strategies. Prerequisites: ACG 4111, ACG 4201,or permission of the Director of the School of Accounting.ACG 6225 Advanced Accounting (AC) (3). Seminarexamining role and inputs of accounting, finance, andtaxation in strategic decisions. Mergers, acquisitions, andGraduate Catalog 2022-2023corporate restructuring is the frame-work used to bringthese issues into focus. Prerequisites: Master ofAccounting students only; must be in final semester ofprogram.ACG 6245 Accounting and Auditing ComplianceIssues (AC) (3). Corporate, government and publicaccounting compliance with response to institutional andpolitical regulation; attention to compliance in specializedindustries such as health care, transportation, financialinstitutions real estate and construction. Prerequisites:ACG 4111 or equivalent, ACG 4651 and admission to agraduate program in the School of Accounting orpermission of the Director of the School of Accounting.ACG 6255 International Accounting (AC) (3).Comparative analysis of accounting concepts andpractices in different countries; international accountingstandards; problems of accounting for multinationalcorporations, including transfers of funds and incomemeasurements; the role of accounting in nationaleconomic development. Prerequisites: ACG 6026 orequivalent, not open to MACC students.ACG 6257 Global Accounting, Auditing and FinancialStrategy (AC) (3). Evaluation of U.S. GAAP, InternationalAccounting Standards and the international dimensions ofauditing. Consideration is given to geopolitical issues,international organizations, and role of regulators.Prerequisites: ACG 4111, ACG 4651, ACG 6176, orpermission of the Director of the School of Accounting.ACG 6295 Financial Accounting IV (AC) (3). Theapplication of accounting principles in the production ofinformation for selected topics in financial statements withextensive examination and evaluation of FASB andinternational standards of accounting. Prerequisites:Admission to a graduate program in the School ofAccounting or the permission of the Director of the Schoolof Accounting.ACG 6345 Management Accounting and Control (AC)(3). Accounting concepts and techniques useful inevaluation, planning, organization and control of abusiness enterprise, with attention to methods ofaccounting for production activities; ethics in managementaccounting. Prerequisites: ACG 4111 and admission to agraduate program in the School of Accounting orpermission of the Director of the School of Accounting. Notopen to those with undergraduate accounting degrees.ACG 6346 Seminar in Managerial Accounting I (AC)(3). Analysis of transfer pricing; product pricing;incremental profit analysis; decision models; alternativeperformance measurement techniques; and otheradvanced topics. Prerequisites: ACG 4341 or ACG 6026,and admission to a graduate program in the School ofAccounting or permission of the Director of the School ofAccounting.ACG 6356 Seminar in Managerial Accounting II (AC)(3). A study of the controllership function in corporateorganizations; an appraisal of the controller’s role inplanning, accounting for, and evaluating companyperformance; and relationship to internal audit function.Prerequisites: ACG 4341 and admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting.
Graduate Catalog 2022-2023ACG 6385 Managerial Control and Controllership (AC)(3). Control methods for management; control structure,planning and forecasting for budgets; the functions ement, investments, tax administration and recordsmanagement. Prerequisites: Admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting.ACG 6405 Seminar in Accounting InformationSystems I (AC) (3). Accounting information systemssecurity and control and legal and ethical compliance;control of computer failure and abuse and compliance withlaws, regulations, and standards. Computer usagerequired. Prerequisites: Admission to a graduate programin the School of Accounting or permission of the Directorof the School of Accounting.ACG 6415 Seminar in Accounting InformationSystems II (AC) (3). Accounting information systems forstrategic use in the management of competitiveenterprises; budgeting, performance measurement, andcost accounting for generating strategic information.Computer usage required. Prerequisites: Admission to agraduate program in the School of Accounting orpermission of the Director of the School of Accounting.College of Business 309financial statements for governments. Also coversadvanced areas of accounting, e.g., concepts, investmentaccounting, grant accounting, and pension accounting.Prerequisites: ACG 6505, ACG 6584, admission tograduate program in School of Accounting or permissionof the Director of the School of Accounting.ACG 6517 Audit of Governmental Entities (AC) (3).Covers methods of audits of governments by independentpublic accountants, coordination with internal audit staffs;describes audits of governments by internal auditors(audits of fidelity, efficiency and effectiveness); coverscurrent single audit concept. Prerequisites: ACG 6505,admission to the graduate program in the School ofAccounting, or permission of the Director of the School ofAccounting.ACG 6625 Information Technology Auditing (AC) (3).Understanding and application of concepts andprocedures of auditing computer information systems;analysis, testing, and documentation of computer securityand controls for management and financial statementreports. Prerequisites: ACG 4651, ACG 6437, orpermission of the Director of the School of Accounting.ACG 6437 Advanced Accounting Information Systems(AC) (3). Development and control of information systemsfor accounting, emphasis on new microcomputertechnology, software engineering, methods of dataprocessing and database management systems.Prerequisites: ACG 4401, or permission of the Director ofthe School of Accounting.ACG 6655 Auditing and Accounting Systems (AC) (4).Standards and procedures of auditing, ethics andresponsibilities of auditors, audit evidence, reporting,international standards; design and control of accountinginformation systems. Prerequisites: ACG 4111 with agrade of ‘C’ or higher and admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting. Not open to thosewith undergraduate accounting degrees.ACG 6445 Accounting Information Systems Analysisand Design (AC) (3). Accounting applications ofinformation systems analysis and design concepts,methods, and tools; requirements, design, control, andprototyping of accounting information systems. Computerusage required. Prerequisites: Admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting.ACG 6657 Environment of Accounting and Auditing(AC) (3). Economics and scope of accounting practice incontext of self-regulated profession, public policyconstraints, complex business structures and innovativetransactions, and rapidly changing information technologywith extensive reference to business periodicals and online databases. Prerequisites: ACG 4111, ACG 4651, orpermission of the Director of the School of nology, Control and Audit I (AC) (3). Accountingapplications, control, and audit of large computer systems;technology, control concepts and procedures, audit testingand documentation, and control and audit software.Computer usage required. Prerequisites: Admission to agraduate program in the School of Accounting orpermission of the Director of the School of Accounting.ACG 6675 Internal Auditing (AC) (3). This courseexamines auditing in depth as a professionalized disciplinefor reviewing testing, and evaluating the financial and theoperational activities and controls of an economic entity.Focus will be directed to private sector profit seekingentities as well as governmental and other nonprofitorganizations. Prerequisites: Admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of nology, Control and Audit II (AC) (3). Accountingapplications, control, and audit of small computer systems;technology, control concepts and procedures, audit testingand documentation, and control and audit software.Computer usage required.ACG 6466 Accounting Enterprise Resource Planning(AC) (3). Course intends to provide students with anoverview of ERP in accounting including history, conceptsof ERP and role of ERP in accounting. It also providesstudents hands on experience with accounting applicationof ERP package, SAP/R3. Prerequisites: ACG 6437, orpermission of the Director of the School of Accounting.ACG 6506 Governmental and Non – Profit Accounting(AC) (3). Treats the developing concept of consolidatedACG 6676 Advanced Internal Auditing (AC) (3). Specialtopics in internal auditing such as forensic auditing,analytical auditing, management consulting, work withexternal auditors, ethics, multinational aspects, evaluationmethods, quality control, new technologies and recentresearch. Prerequisites: Admission to a graduate programin the School of Accounting or permission of the Directorof the School of Accounting.ACG 6677 Applied Internal Auditing (AC) (3). Theexpansion of the internal audit process into such areas asadministrative and support functions; line functions suchas research, sales, and production; and special areassuch as compliance, budgeting and controls. Course istaught by outside lecturers. Prerequisites: Admission to a
310 College of BusinessGraduate Catalog 2022-2023graduate program in the School of Accounting orpermission of the Director of the School of Accounting.decision-making. Prerequisite: Permission of the Directorof the School of Accounting.ACG 6685 Introduction to Forensic Accounting (AC)(3). The course will define forensic accounting and willidentify techniques used in domestic and foreign frauds. Italso will define financial fraud and provide mechanisms forits detection. Prerequisite: Entry into the MACC program.ACG 6867 Seminar in Medicare Regulation (AC) (3).Principles of Medicare payment systems emphasizingchanging role of Medicare in the American healthcaresystem and developing technical skills to understand,identify and research problems in Medicare payments.Prerequisite: Permission of the Director of the School ofAccounting.ACG 6686 Fraud Examination (AC) (3). Use oftechnology for the prevention of financial fraud,examination of emerging practices and regulatory trendsas reflected in court decisions. Prerequisites: ACG 4651,ACG 6625, or permission of the Director of the School ofAccounting.ACG 6687 Financial Investigation (AC) (3). The coursewill present knowledge and skills necessary to specializein financial investigation, will identify common schemes infinancial fraud and how will analyze behavioral, digital, andmanual evidence. Prerequisite: Entry into the MACCProgram.ACG 6692 Business Analytics for ForensicAccounting (AC) (3). The course will involve goingthrough a series of exercises that allow students to learnand apply forensic analytic methods and techniques.Students will learn both high-level techniques anddetailed, drill-down level analysis. Prerequisite: Entry intothe MACC Program.ACG 6696 Current Issues in Auditing (AC) (3).Professional and technical aspects of auditing practice;introduction to SEC; ethics and legal responsibilities;emergence of non-public practice; public expectations andprofessional reality; the impact of technology; internationalauditing; recent auditing developments. Prerequisites:ACG 4651 and admission to a graduate program in theSchool of Accounting or permission of the Director of theSchool of Accounting.ACG 6835 Behavioral Accounting (AC) (3). Study of theeffect of the process and products of accounting and ofthe relation of changes in the process and products toindividual and group behavior; consideration of ways inwhich accounting can aid individuals and organizations toattain their goals. Prerequisites: ACG 4111 and 4341 orequivalents, and admission to a graduate program in theSchool of Accounting or permission of the Director of theSchool of Accounting.ACG 6838 Fraud Investigation (AC) (3). The course willpresent an in-depth study of corporate crime and fraudusing case law and recent major corporate debacles ascase studies to explain theories of corporate, managerial,and third party professional criminal liability. Prerequisite:BUL 6890.ACG 6845 Accounting and Quantitative Methods (AC)(3). Study of statistical and management sciencetechniques that are or may be utilized in financial andmanagerial accounting. Prerequisites: QMB 3200 andACG 4401, or equivalents, and admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting.ACG 6866 Accounting for Health Care Organizations(AC) (3). Study of financial reporting and analysis appliedto for-profit and NFP healthcare organizationsemphasizing accounting issues related to strategicACG 6875 Evolution of Accounting Thought (AC) (3).The cultural origins of accounting and its traditionalcontroversies, from pre-historic time onward, and in aninternational context. Prerequisites: Admission to graduateprogram in School of Accounting or permission of theDirector of the School of Accounting.ACG 6885 Accounting Research and Reporting (AC)(3). Examine the projects relating to historical and currentproblems in public accounting practice, and preparation ofappropriate reports in oral and written formats, under avariety of professional settings. Prerequisites: Admissionto a graduate program in the School of Accounting orpermission of the Director of the School of Accounting.ACG 6897 Small Business Accounting and Consulting(AC) (3). Live client clinic providing business andaccounting services to low income and minorities seekingto start small businesses or non-profit corporations andweekly seminars on relevant topics. Prerequisite: Fullyadmitted into any graduate program in the college ofbusiness.ACG 6905 Independent Study in Accounting (AC) (13). Individual conferences; supervised readings; reportson personal investigations. Prerequisites: Admission to agraduate program in the School of Accounting orpermission of the Director of the School of Accounting.ACG 6935 Special Topics in Accounting (AC) (1-3).Intensive study for groups of students of a particular topicor a limited number of topics not otherwise offered in thecurriculum. Prerequisites: Admission to a graduateprogram in the School of Accounting or permission of theDirector of the School of Accounting.ACG 6940 Accounting Internship (AC) (3). Practicalapplication in a clinical setting of knowledge acquired inthe classroom. Prerequisite: Approval by Director ofSchool of Accounting.ACG 7157 Seminar: Theory and ContemporaryResearch in Financial Accounting (AC) (3). Anevaluative overview of the classical literature in financialaccounting and the contemporary empirical researchpublished in the leading scholarly journals. Examined areincome determination theories, normative accountingprinciples, accounting information and stock prices, andprincipal-agent relationships. Prerequisite: Permission ofDoctoral advisor in Accounting.ACG 7177 Seminar: Accounting Information andSecurity Prices (AC) (3). An in-depth examination ofaccounting information and security prices within capitalmarkets theory, including a thorough examination of thecross-sectional properties and time-series properties ofaccounting numbers and the importance of researchfindings and new developments in research methodology.
Graduate Catalog ge of Business 311DoctoraladvisorinACG 7436 Seminar: Information Value and AgencyResearch Accounting (AC) (3). An in-depth examinationof the research paradigm and the associated empiricalresearch in accounting and auditing. Examined are theissues of information value, risk aversion, risk sharingcontracts, as well as accountability from the standpoint ofmonitoring contracts. Prerequisite: Permission of Doctoraladvisor in Accounting.ACG 7695 Seminar: Contemporary Research inManagement Accounting and Auditing (AC) (3). Abroad overview of classical and contemporary empiricalresearch in managerial accounting and auditing includingbudget and performance review, decision making,information analysis, professional judgment, samplingproblems, audit risk, etc. Prerequisite: Permission ofDoctoral advisor in Accounting.ACG 7836 Seminar: Behavioral Research inAccounting-Individual Behavior (AC) (3). An in-depthexamination of the relationship of cognitive psychology,cognitive models of human judgment, decision theory andaccounting information. Emphasis is placed upon thehuman processing of accounting information, the decisionvalue of information, and the development of decision aidsor heuristics. Prerequisite: Permission of Doctoral advisorin Accounting.ACG 7837 Seminar: Behavioral Research inAccounting-Human Groups and Systems (AC) (3). Themultifarious behavioral relationships of groups within theformal and informal organizational structure are examinedwith respect to performance measurement (efficiency andeffectiveness), accountability, planning and control of thedevelopment of decision support systems. Prerequisite:Permission of doctoral advisor in Accounting.ACG 7886 Seminar: Empirical Research Methodologyand Paradigms in Accounting (AC) (3). Study ofresearch design, methods of data collection and analysisand problems of measurement in accounting research.Empirical research studies in accounting are integratedthroughout to illustrate and analyze the structuralproblems of research design as well as the strengths site: Permission of doctoral advisor in Accounting.ACG 7887 Research Forum and Workshop (AC) (1).Regularly scheduled workshop at which visiting scholarsas well as faculty and doctoral candidates present andevaluate research papers. Candidates are expected toparticipate in discussions, act as discussants and presenttheir own research for critique. Sessions are held forstructuring and brainstorming research projects in theformative stages as well as for presenting completedefforts. Prerequisite: Permission of doctoral advisor inAccounting.ACG 7888 Seminar: The Philosophy of Science,Theory Construction, and Verification in Accounting(AC) (3). An examination of knowledge, theories, scientificexplanation and prediction as related to the socialsciences. Various theories of accounting are criticallyexamined from the standpoint of theory construction andverification in the philosophy of science. Prerequisite:Permission of doctoral advisor in Accounting.ACG 7889 Seminar: Positive Theory Research inAccounting (AC) (3). Construction of theory to explainaccounting and auditing practices in an environment ofregulation using empirical research findings from agrowing body of economic-based research in accountingand finance. Prerequisite: Permission of doctoral advisorin Accounting.ACG 7896 Accounting Research Methods on CapitalMarkets (AC) (3). An advanced accounting graduatecourse in current time series methods used to analyzecapital and other time-related financial markets. Thiscourse is designed for Ph.D. students in accounting andbusiness who already have advanced statistical andfinancial training, and serves as an introduction to otherdoctoral courses. Prerequisite: Permission of doctoraladvisor in Accounting.ACG 7906 Independent Study (AC) (1-12). Supervisedaccounting research projects determined by professor andstudent. May involve conferences, supervised reading andreports. Consent of sponsoring professor and admission tothe Ph.D. program. (on demand)ACG 7938 Seminar: Special Topics in AccountingResearch (AC) (3). Topics vary according to instructorand student interest in problems and issues on the frontierissues of accounting. Prerequisite: Permission of doctoraladvisor in Accounting.ACG 7980 Ph.D. Dissertationresearch that is supervised by adefended openly before thePrerequisites: Permission of MajorCandidacy.(AC) (1-12). Originalfaculty committee anduniversity committee.Professor and DoctoralACG 7981 Dissertation Preparation (AC) (1-12).Preparatory background research and study to begindevelopment of dissertation proposal. Students should beable to complete proposal by end of the course.Prerequisite: Completion of TIER 1 courses. (on demand)BUL 5661 Law for Accountants (AC) (3). A survey ofselect topics of direct interest to accounting students,including contracts, sales, agencies, partnerships,corporations.BUL 5662 Accountant’s Liability (AC) (3). Overview ofaccountant exposure to private and public sector liabilitysuits, independent in auditor engagements, securitiesregulations and other state and federal laws of chiefconcern to accountants.BUL 6605 Healthcare Fraud and Abuse Law andRegulation (AC) (3). This course is intended to cover thehealthcare fraud and abuse laws and management ofissues related to the prosecution and defense in federaland state systems. Prerequisite: BUL 6810.BUL 6810 Legal Environment of Business (AC) (3).Examines current legal, regulatory, ethical, and politicalissues within the context of public law. Topics includeemployment, antitrust, administrative, cyberlaw, andcontracts and tort.BUL 6821 Cyber Law (AC) (3). Cutting edge issues ofrelationship between b
ACG 6437 Advanced Accounting Information Systems (AC) (3). Development and control of information systems for accounting, emphasis on new microcomputer technology, software engineering, methods of data processing and database management systems. Prerequisites: ACG 4401, or permission of the Director of the School of Accounting.
