Focuses on the use of accounting information for better managerial decision-making and creating value for organizations. Topics include product costing, cost allocation, incremental analysis, budgeting, variance analysis, and performance evaluation. Methods for learning include: lectures, problem-solving, case presentations and discussion.
Coverage includes the fundamentals of accounting and reporting economic events and transactions. The course emphasizes the preparation of balance sheets, income statements, statements of cash flow, and statements of stockholders’ equity.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program. Not open for credit to students who have completed Management 200A
Examines the influence of government and international factors on the business environment. Topics include business cycles, inflation and interest rates, the federal debt, monetary policy and international trade and finance.
Practical statistical methods for managerial decision making covers regression analysis, time series analysis and forecasting, design and analysis of experiments in managerial research and contingency table analysis. Application of these methods to marketing, finance, accounting, production, operations and public policy.
Considers management science for decision makers. Topics include an introduction to modeling and decision analysis, an introduction to optimization and linear programming, modeling and solving linear programming problems in a spread sheet, sensitivity analysis and the simplex method, networks, integer linear programming, project management and decision analysis.
Introduction to computer programming and data handling skills. Use of computer in organizations, emphasis on managerial aspects of computing. Standard and nonstandard uses of data files, centralization versus decentralization of computing, office automation, computer security.
An introduction to the taxation of business entities and their related transactions, with an emphasis on the details of tax law and tax reporting requirements. Topics include individual, partnership, and corporate taxation, as well as tax theory.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program. Not open for credit to students who have completed Management 264.
Detailed analysis of federal taxation of individuals. Topics include the timing of income recognition, deductions and credits for tax purposes, as well as the basics of property transactions.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program; ACC 211 or Management 264
Advanced treatment of complex tax transactions and entities. Topics include aspects of federal taxation of entities and the applicable impact upon individual taxpayers. Coverage includes basis analysis as applicable to pass through entities and an introduction to professional responsibilities.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program; ACC 213
Covers the study of the legal environment of business. Subject matter includes an introduction to the American legal system, legal reasoning, contracts, agency, business organizations, and government regulation. Provides students with a basic understanding of the significant legal issues that confront managers and executives.
Most social scientists define power as “the capacity to get what you want over the resistance of others” and influence as “the translation of power into action”. Power and Influence in Management examines the bases of subunit and individual power in organizations and the means by which subunit and individual power is translated into influence. The course assumes that leaders sometimes must acquire power to be effective, but recognizes that leaders do not always use power in the interests of the organization. Thus, the course explores the positive and negative effects that
Explore choices firms make in managing workers–decisions as to wages, benefits, working conditions, and other management policies and practices. Analyze employment systems fit with firms environments and strategies, and the consequences of choices managers make regarding policies and practices.
Modern systems for managing people. Examination of the changing workforce and workplace, emphasizing high-technology and knowledge-intensive organizations. The impact of firms’ environment (competition, product market, regulations) on choices for managing people. The consequences of these choices for firms and managers.
Evaluation of complex financial accounting reports by managers and persons outside the firm, such as investors, creditors, and financial analysts. Topics include cash flow vs. income measurement, ratio and valuation analysis, and the effects of international accounting standards.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program; ACC 203. Not open for credit to students who have completed Management 272
Combines lectures, cases and homework to teach students tools and skills necessary to analyze pricing situations, make pricing decisions, and implement them, in a systematic manner.
Prerequisites: 202A and 203B
Introduction to the audit environment, professional standards, the accounting profession, and the professional responsibilities of accountants. The course will integrate audit topics across the areas of financial, cost, tax and systems accounting.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program; ACC 201 or Management 200A (may be taken concurrently).
Why do some companies consistently outperform others in developing successful new products and services? Why do so many new products fail in the marketplace? This course introduces the major activities involved in developing new products and services. Emphasis is on learning practical skills and techniques that can help students be successful in a product development environment.
Advanced treatment of the audit process and environment. Topics include audit planning and performance, evidence, internal controls, professional standards, and audit reports. Reviews, compilations and attestation services are examined, as are governmental agency audits.
Prerequisite: Must be admitted into the Masters of Professional Accountancy Program; ACC 241
Customer Relationship Management (CRM) is a management approach under which marketing activities are organized and measured around customers instead of brands. This approach benefits firms as customers and not brands make buying decisions. Applications of CRM range from creating better customer segments, understanding customer profitability to complete one-to-one marketing programs.
Emphasizes starting a new business venture or managing a small business during its formative stages. Topics include entrepreneurship, legal issues, financing the business, marketing research and the management team. Small teams of students develop a detailed business plan for a potential new venture.