201| KINE 492 Coaching Internship (0-160-3), fall, spring. Supervised field experience in which the student is contracted as a non-paid coaching assistant in a secondary or collegiate setting for a period of at least 160 hours. Prerequisites: 2.5 GPA, senior standing, KINE 491. Special fee required. KINE 498 Biomechanics (3-0-3), spring, summer. Practical application of analysis, diagnosis, and demonstration as used in a teaching situation. Prerequisite: KINE 232. MACC - MASTER OF ACCOUNTANCY Department of Accounting and Finance (COBA) MACC 603 Contemporary Issues in Accounting Theory (3-0-3), fall. Accounting theory provides a theoretical background from which students learn to understand and evaluate current accounting practice. A conceptual basis for evaluating accounting alternatives is developed and applied, and the accounting profession itself is examined within the larger context of the social, economic, and political forces that help shape it. MACC 604 Entity Tax Fundamentals (3-0-3), spring. A study of the theory and application of the Federal Income Tax to Corporations, S Corporations, and Partnerships. Particular focus is given to understanding transactions between the entity and its owner(s). Prerequisite: ACCT 304, Admission to MAcc program MACC 605 Financial Statement Analysis (3-0-3), spring. This graduate level seminar includes (1) financial ratio and trend analysis; (2) financial industry differences analysis; (3) liquidity/solvency assessment; (4) earnings, cash flow, valuation, and risk forecasting; and (5) analyzing international financial reporting issues. MACC 609 Advanced Auditing (3-0-3), spring. An advanced study of selected topics in auditing. Topics may include risk assessment, internal control evaluation, substantive testing, audit reports, and other professional services. Course methodology may include case analysis, application projects, and research of auditing literature. MACC 610 Advanced Topics in Financial Accounting and Reporting (3-0-3), spring. A study of advanced financial accounting and reporting issues in areas such as (1) revenue recognition; (2) deferred taxes; (3) pensions; (4) other post-retirement benefits; (5) leases; and (6) the statement of cash flows. Prerequisite: Admission to MAcc program or consent of department chair. MACC 611 Accounting for Governmental and Non-Profit Entities (3-0-3), fall. The course examines accounting methods for state and local governments, universities, hospitals, and non-profit organizations. A study and analysis is made of the publications of the Governmental Accounting Standards Board. An examination is made of the releases of the Financial Accounting Standards Board that pertain to accounting for nonprofit entities. MACC 617 Fraud Examination (3-0-3), fall. Principle concepts and skills of fraud investigation are discussed and implemented in a case environment. Course coverage includes an overview of the fraud problem; prevention and detection of fraud; elements of fraud investigation; interview techniques; fraud classifications; and laws governing the prosecution of fraud cases. Prerequisite: Auditing I, Admission to the graduate program.
offerings and refunding’s; and (6) basic financial options and futures. Prerequisite: Admission to MAcc program or consent of department chair. MACC 622 Ethics and the Accounting Profession (3-0-3), spring. An examination and critique of accounting and business as social, ethical, moral, and spiritual activities, rather than merely economic events. Alternative systems of ethical reasoning are compared and applied within various decision contexts. The values of integrity, objectivity, and independence are examined as they relate to the accounting profession. Prerequisite: Admission to MAcc program. MACC 624 Advanced Accounting Information Systems (3-0-3), fall. An in-depth study of the application of information systems knowledge to the accounting environment. Emphasis is upon developing students' abilities to understand and audit the processing of accounting data within the computer environment and the controls that are necessary to assure accuracy and reliability of the accounting system. Prerequisite: Admission to MAcc program or consent of department chair. MATH - MATHEMATICS Department of Mathematics (CAS) MATH 109 Precalculus I (3-0-3), fall, spring. Properties, graphs, and applications of linear functions, quadratic functions, logarithmic functions, exponential functions. Prerequisite: meet one of the following - MATH SAT score of 500; MATH ACT score of 20; MATW 019; or COMPASS placement into MATH 109. May be taken only by students whose majors require precalculus mathematics or higher (animal science, biology, chemistry, computer science, environmental science, mathematics, physics, or engineering majors, pre-occupational therapy, or pre-physical therapy). A student may not receive credit for this course after receiving credit for MATH 124, 131, 185 or 186. MATH 120 Quantitative Reasoning (3-0-3), fall, spring. Statistics and data analysis, mathematics of finance, probability, models including ratio, proportion, linear, exponential. Calculator intensive. Prerequisite: meet one of the following - MATH SAT score of 500; MATH ACT score of 20; or COMPASS placement into MATH 120. For non-science, non-business majors. Will satisfy University Requirements mathematics requirement. MATH 123 Elementary Statistics (3-0-3), fall, spring. Collection, presentation, analysis and interpretation of data, and probability. Analysis includes descriptive statistics, confidence intervals, hypothesis testing, correlation and regression. Prerequisite: meet one of the following – MATH SAT score of 500; MATH ACT score of 20; MATW 019; or COMPASS placement into MATH 123. Will satisfy University Requirements mathematics requirement. MATH 124 Precalculus II (3-0-3), fall, spring. Rational, trigonometric, exponential, logarithmic, and inverse functions with emphasis on graphical techniques. Further topics may include analytic geometry, polar coordinates, mathematical induction, the binomial theorem, and sequences and series. Prerequisite: MATH 109 or COMPASS placement. A student may not receive credit for this course after receiving credit for MATH 185 or 186.
MACC 619 Accounting Research (3-0-3), fall. A study and application of research methods in accounting. Research methods and issues will focus on U.S. Federal Taxation, financial accounting, and auditing topics. Research topics and methods are primarily designed to develop skills in analyzing issues, researching current professional standards or regulations and summarizing the research findings. Prerequisite: Admission to the MAcc program, or consent of the accounting department chair.
MATH 130 Finite Math for Applications (3-0-3), fall, spring. Fundamental concepts of mathematics applications for business, economics, and the social and behavioral sciences. Math of finance, sets, introduction to probability, functions and mathematical modeling. Prerequisite: meet one of the following - MATH SAT of 500; MATH ACT of 20; or COMPASS placement into MATH 130. For COBA, information technology, and agribusiness majors only. Will satisfy University Requirements mathematics requirement. Same as MATW 130.
MACC 621 Advanced Financial Management (3-0-3), fall. Combines lecture and case study methods to focus on (1) advanced capital budgeting analysis; (2) real options; (3) advanced capital structure issues; (4) dividend policy and repurchases; (5) initial public
MATH 131 Calculus for Application (3-0-3), spring. Introduction to differential and integral calculus of algebraic, exponential, and logarithmic functions. Emphasis on applications. Prerequisite: MATH 109, 130 or COMPASS placement. Not for MATH, MASC, or MATT