Alternative types of investments, methods of investment analysis considering both return and risk of individual and portfolios of investments, functioning of markets for investment goods.

Application of financial models in the business environment. The use of computer-based spreadsheet and simulation packages in business analysis.

The time value of money; valuation of financial securities; allocating capital; an introduction to risk and risky decision making; the financing decision of the firm; financial statement and working capital management; more special topics include mergers and acquisitions, and international finance. Prerequisite: ACCOUNTG 221

The time value of money; valuation of financial securities; allocating capital; an introduction to risk and risky decision making; the financing decision of the firm; financial statement and working capital management; more special topics include mergers and acquisitions, and international finance. Prerequisite: ACCOUNTG 221

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Examines representing, capturing, and reporting of information about events relevant to the operations of a business organization. The course also uses various data analytics approaches to analyze the efficiency, effectiveness, and control of business processes. Controls over business operations are examined from a number of different perspectives including COSO and CoBIT.

An overview of fundamental accounting concepts, so that a company?s balance sheet and income statement may be read and understood. The course will explain how performance is tracked and offer insight into basic financial statement analysis and interpretation of results. The course will also explain how accounting records support internal decision making and walk through some relevant decision scenarios. In addition, the use of accounting records to coordinate and motivate employee action will be demonstrated.

Managerial accounting for non-accountants. Focus is on the use of accounting information to improve planning and control activities in business enterprises. Topics include determining the costs of products and services, assessing product and project profitability, and budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.