BUS 5615. Advanced Accounting. 3 Credits.

Focuses on accounting for business combinations and developing consolidated financial statements. Includes accounting for foreign currency transactions, and foreign subsidiaries. Prerequisite: BUS 3611.

BUS 5620. Adv Topics in Management Acctg. 3 Credits.

Emphasizes use of internal and external information in management decision making; includes cost of inventory, business activities, strategic use of information, long-range planning. Topics vary by offering; periodic offering at intervals that may exceed four years. Prerequisites: Master of Accountancy student.

BUS 5630. Auditing. 3 Credits.

Examination of auditing theory and practice. Topics include standards, ethics and legal responsibilities of the profession, audit planning, internal control, audit evidence, and auditor communications. Prerequisites: BUS 3611, BUS 3660; Business Administration major, Master of Accountancy student, Business Administration minor, or Accounting minor; minimum Senior standing.

BUS 5635. Fraud Examination. 3 Credits.

Covers all of the major methods employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated. Prerequisite: BUS 3611.

BUS 5641. Corporation Taxation. 3 Credits.

A survey of the tax consequences for C corporations and their shareholders of womb-to-tomb transactions, which might include formations, acquisitions, divisions, consolidations, and international operations as well as the reporting of book/tax differences. Prerequisites: BUS 3610; Business Administration major, Master of Accountancy student, Business Administration minor, or Accounting minor; minimum Senior standing.

BUS 5643. Taxation of Social Enterprises. 3 Credits.

Explores the balance that organizations try to achieve between the for-profit (business) and nonprofit (charitable) separation of the tax world. Prerequisite: Graduate student or Instructor permission.

BUS 5650. Governmental Accounting. 3 Credits.

Provides a study of the theory and practical application of accounting principles and auditing standards to governmental entities. Prerequisite: Graduate student or Instructor permission.

BUS 5660. Gr Accounting Information Syst. 3 Credits.

Examination of how accounting information is collected, stored and made available to decision makers with an emphasis on internal control implementation. Prerequisite: Master of Accountancy student.

BUS 5990. Special Topics. 1-18 Credits.

See Schedule of Courses for specific titles.

BUS 6420. Int Sustain New Business Model. 3 Credits.

Entrepreneurial activities have a significant impact on individual lives and careers as they enable the growth and sustainability of organizations. This course focuses on developing an environmentally and socially responsible business model to assess the viability of an innovative idea.

BUS 6450. Sustainable Family Enter I. 3 Credits.

Long-lived family firms that sustain over generations of leaders, economic and industry life cycles, embrace transgenerational entrepreneurship and innovation as part of their culture. This course focuses on the unique dynamics and dilemmas of these family businesses.

BUS 6451. Sustainable Family Enter II. 3 Credits.

Goes beyond the documented best practices of family enterprises embedding sustainable development goals into their core operations to innovative next practices being tried while still continuing to generate positive economic returns to sustain their enterprise. Case examples, experiential exercises, virtual learning, lectures, and discussions are used to bring concepts to life. Prerequisite: BUS 6450.

BUS 6550. Sustainable Marketing. 3 Credits.

Accelerated course on sustainable marketing principles and theory which focuses on how enterprises respond to the twin global challenges of global poverty and environmental sustainability.

BUS 6601. Professional Communications. 3 Credits.

Addresses different components of professional communications key to accounting career success. Clear business writing, strong interpersonal skills, effective presentations and group meeting communications are emphasized and illustrated through a variety of assignments. Prerequisite: Master of Accountancy student or Instructor permission.

BUS 6602. CPA Law. 3 Credits.

Provides Masters of Accountancy students with exposure to the major areas of U.S. law emphasized on the uniform CPA exam. Master of Business Administration students will also benefit from the course. Prerequisite: Master of Accountancy student.

BUS 6612. Adv Topics in Corp Acct.&Rept. 3 Credits.

Advanced topics in corporate accounting and reporting; focuses on accounting for business combinations and developing consolidated financial statements. Includes accounting for foreign currency transactions, foreign subsidiaries, segment, interim, and SEC reporting. Topics vary by offering; periodic offering at intervals that may exceed four years. Prerequisite: Master of Accountancy student.

BUS 6641. Tax & Entrepreneurial Ventures. 3 Credits.

Explores tax and other aspects of using partnerships, S corporations, and limited liability companies for large and small business ventures. Considers formation, funding, and exit strategies for startups; structuring options for private equity, venture capital, and other investors; and pass-through treatments for these very common and increasingly popular business entities.

BUS 6670. Accounting & Reporting for ESG. 3 Credits.

Combines an introduction to financial and managerial accounting and reporting with the most recent standards used by entities worldwide to report on their environmental, social and governance (ESG) activities.

BUS 6690. Accounting Rsch, Reg & Ethics. 3 Credits.

Students will research current financial reporting issues and regulatory requirements. Cases will emphasize the ethical responsibilities of professional accountants. Prerequisite: Master of Accountancy student.

BUS 6700. Green Oper. and Supply Chains. 3 Credits.

Study of the foundational concepts in supply chain and operations management in sustainable enterprises. Design, planning, and control are examined, with emphasis on managerial analysis and decision making that will help the enterprise succeed responsibly and sustainably.

BUS 6990. Special Topics. 1-18 Credits.

Topics and material that may develop later into a regular course offering; in addition, it may include topics and material offered only once. Prerequisite: Business Administration Graduate student.

BUS 6991. Internship. 1-18 Credits.

On-site supervised work experience combined with a structured academic learning plan directed by a faculty member or a faculty-staff team in which a faculty member is the instructor of record, for which academic credit is awarded. Offered at department discretion.

BUS 6993. Independent Study. 1-18 Credits.

A course which is tailored to fit the interests of a specific student, which occurs outside the traditional classroom/laboratory setting under the supervision of a faculty member, for which credit is awarded. Offered at department discretion.