Course Descriptions
Graduate Course Descriptions The following graduate courses are listed in alphabetical order by the university’s course listing prefix. ACC
Accounting
JUS
Justice Studies
CED
Community Economic Development
LIT
Literature
CSR
Corporate Social Responsibility
MBA
Business Administration
DEV
Child Development
MFA
Fine Arts
DOC
Ph.D. Doctoral Courses
MGT
Management
ECO
Economics
MKT
Marketing
EDGR
Field-based Graduate Program in Education
OL
Organizational Leadership
PAD
Public Administration
EDU
Education
PCMH Community Mental Health
ENG
English
QSO
EFL
English as a Foreign Language
Quantitative Studies and Operations and Project Management
ESL
English as a Second Language
RDG
Reading
FIN
Finance
SEC
GLS
Graduate Language Studies
Sustainability and Environmental Compliance
HCM
Healthcare Management
SPED
Special Education
HOS
Hospitality Business
SPT
Sport Administration
HRM
Human Resources Management
TAX
Taxation
INT
International Business
WCM
Workplace Conflict Management
IT
Information Technology
Accounting ACC 500 Managerial Accounting (3 credits) Students in this course study the accumulation of accounting information. The internal use of accounting for management planning, control and decision-making is emphasized. Prerequisite: MBA 503 or equivalent. ACC 550 Cost Accounting (3 credits) This course provides a comprehensive study of the concepts, procedures, and practices of accounting systems that record, classify, and report cost data. These systems are designed to aid in the cost-effective operation of for-profit and nonprofit organizations. This course focuses on cost behaviors, alternative cost systems (job, activity-based, and process costing), and accounting tools for planning and control (e.g. budgeting and variance analysis). Additional topics studied would include relevant cost analysis for management decisions, cost/revenue allocation methods, inventory management, and transfer pricing. Prerequisite: MBA 503 or equivalent. ACC 610 Financial Reporting I (3 credits) This course is the first in a sequence of three courses that present a comprehensive study of the theory and practice of financial accounting. These courses explain how to communicate the results of a business’s performance through the proper preparation and presentation of financial statements that adhere to Generally Accepted Accounting Principles (GAAP) established in the United States. In Financial Reporting I, students will study the conceptual framework
underlying financial accounting, the standard-setting bodies, the accounting cycle and the proper preparation and presentation of three required financial statements — the income statement, the balance sheet, and the statement of cash flows. It discusses internal control and acceptable procedures for recording, expensing, and valuing short-term assets. Prerequisite: MBA 503 or equivalent, or permission of the instructor. ACC 620 Financial Reporting II (3 credits) This course is the second in a sequence of three courses that present a comprehensive study of the theory and practice of financial accounting. These courses explain how to communicate the results of a business’s performance through the proper preparation and presentation of financial statements that adhere to Generally Accepted Accounting Principles (GAAP) established in the United States. In Financial Reporting II, students will study the rules and regulations for recording, expensing, and valuing long-lived assets such as property, plant and equipment, and intangibles. Students will also learn how to maintain and present accounting information for liabilities and stockholders’ equity. Prerequisite: ACC 610 or equivalent. ACC 630 Financial Reporting III (3 credits) This course is the third in a sequence of three courses that present a comprehensive study of the theory and practice of financial accounting. These courses explain how to communicate the results of a business’s performance through the proper preparation and presentation of financial statements 81