BUAC BUAC711 This printed version of the Schedule of Classes is current as of 10/5/15 1:44 PM. Accounting and Information Assurance Financial Planning and Control Systems for Managers and Consultants Fall Prerequisite: BUSI611, BUSI681, and BUSI630; or permission of BMGT-Robert H. Smith School of Business. Restriction: Must be in one of the following programs (Business and Management (Master's); Business and Management (Master's)). Credit only granted for: BMGT711 and BUAC711. Formerly: BMGT711. This course provides an analysis of several topics concerning financial planning/control systems (management accounting systems). Topics covered: design and use of cost management systems (including activity based costing systems), financial performance measures for enhancing firm value, managerial incentive contracts and accounting data, management accounting and Internet-based transactions, managing earnings and financial ratios, use of balanced scorecard to evaluate financial/nonfinancial managerial performance, management accounting systems and competitor analysis, behavioral aspects of budgeting, post-auditing of capital investments, accounting/economics aspects of information security, and transfer pricing. DC06 Instructor: TBA Seats (Total: 50, Open: 41, Waitlist: 0) Meets October 17, - December 12, Sa 1:40pm - 5:50pm DC C2 Meets 10/17, 10/24, 10/31, 11/14, 11/21, 12/5, Final 12/12. BUAC743 Financial Statement Analysis Prerequisite: BUSI610. Restriction: Must be in one of the following programs (Business and Management (Master's); Business and Management (Master's)) ; or permission of BMGT-Robert H. Smith School of Business. Provides students with the tools to conduct a financial statement analysis, which is part of an overall business analysis. This involves understanding and using the information that financial statements are communicating to users. DC01 Partha Sengupta Seats (Total: 50, Open: 23, Waitlist: 0) Meets October 21, - December 11, Tu 6:25pm - 10:00pm DC C4
GS01 E Carr Seats (Total: 50, Open: 42, Waitlist: 0) Meets August 24, - October 12, Tu 6:25pm - 10:00pm BLD2 3032 BUAC758B Special Topics in Accounting and Information Assurance; Tax Considerations for Strategic Management Decisions BA01 Alexander Ruygrok Seats (Total: 50, Open: 25, Waitlist: 0) Meets October 21, - December 11, Th 6:25pm - 10:00pm BA 101 BUAC758L Special Topics in Accounting and Information Assurance; Intermediate Accounting I 0501 Eugene Cantor Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, TuTh 4:00pm - 5:50pm VMH 1520 For MBA students as well as MS in Accounting students. BUAC758M Special Topics in Accounting and Information Assurance; Intermediate Accounting II 0501 Eugene Cantor Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, TuTh 4:00pm - 5:50pm VMH 1520 For MBA students as well as MS in Accounting students.
BUAC758R Special Topics in Accounting and Information Assurance; Financial Reporting for Executives (Perm req) 0501 Michael Kimbrough Seats (Total: 50, Open: 7, Waitlist: 0) Meets October 21, - December 11, MW 5:00pm - 6:50pm VMH 1336 BUAC758T Special Topics in Accounting and Information Assurance; Taxation of Individuals 0501 Jeffrey Milton Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, TuTh 7:00pm - 8:50pm VMH 1528 GS51 Alexander Ruygrok Seats (Total: 50, Open: 33, Waitlist: 0) Meets August 25, - September 22, TuTh 6:00pm - 9:35pm BLD2 3022 Meets 8/25, 8/27, 9/1, 9/3, 9/8, 9/10, 9/15, Final 9/22. BUAC758V Special Topics in Accounting and Information Assurance; Taxation of Corporations and Other Entities (Perm req) 0501 Peter Ford Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, TuTh 7:00pm - 8:50pm VMH 1528
BUAC758X Special Topics in Accounting and Information Assurance; Real Estate Taxation 0501 Jeffrey Milton Seats (Total: 50, Open: 17, Waitlist: 0) Meets August 24, - October 12, MW 5:00pm - 6:50pm VMH 1336 BUAC759 Independent Study in Accounting and Information Assurance (Perm req) Credits: 1-6 Independent study for masters students in accounting and information Contact department for information to register for this course. BUAC765 Business Ethics for Accountants and Auditors Credits: 3 Considers all facets of business ethics issues within an accounting and auditing context. Ethical theory, corporate social responsibility, and individual decision-making are considered. Some of the applied topics that may be covered in this course include, but are not limited to, intellectual property issues, corporate downsizing, outsourcing, global ethics, crises management, and employment ethics. 0501 James Lager Seats (Total: 0, Open: 0, Waitlist: 0) Meets September 2, - December 11, W 7:00pm - 9:45pm VMH 1518 First meeting will be on September 2nd. 0502 David Weber Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, TuTh 7:00pm - 9:45pm VMH 1330
GS51 James Lager Seats (Total: 50, Open: 14, Waitlist: 0) Meets September 29, - December 15, Tu 6:00pm - 9:25pm BLD2 2032 BUAC780 Financial Statement Analysis for Accountants and Auditors (Perm req) Credits: 3 Provides a framework for using a firm's financial statements to perform a comprehensive analysis of the firm's operating performance, cash management, and financial position as well as to value the firm and to detect earning management. It includes an overview of the accounting and auditing standard setting framework, and the relevance of U.S. GAAP as well as International Financial Reporting Standards (IFRS) to accounting recognition, measurement, presentation, and disclosure. The course also identifies the analytical relevance of a selected set of more advanced accounting topics (e.g., valuing employee stock options). 0501 Sebahattin Demirkan Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, MW 7:00pm - 9:45pm VMH 1333 0502 Nicholas Seybert Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, TuTh 7:00pm - 9:45pm VMH 1330 0503 Nicholas Seybert Seats (Total: 60, Open: 18, Waitlist: 0) Meets August 24, - October 12, TuTh 4:00pm - 6:45pm VMH 1330 0504 Gary Bulmash Seats (Total: 60, Open: 15, Waitlist: 0) Meets August 24, - October 12, TuTh 8:00am - 10:45am VMH 1520 BUAC782 Advanced Managerial Accounting and Control Systems
(Perm req) Credits: 3 Focuses on topics that emphasize the role of managerial accounting in a firm's overall management planning and control structure. A key concern is to show how effective organizations ensure that the parts of the organization work together to create the whole, and how the sum of the parts, through synergy, can indeed be greater then the whole. 0501 Lei Zhou Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, TuTh 8:00am - 10:45am VMH 1520 0502 Lei Zhou Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, MW 11:00am - 1:45pm TYD 0102 0503 Lei Zhou Seats (Total: 50, Open: 5, Waitlist: 0) Meets October 21, - December 11, TuTh 7:00pm - 9:45pm VMH 1333 MS in Accounting students only. 0504 Peter McPhun Seats (Total: 50, Open: 18, Waitlist: 0) Meets October 21, - December 11, MW 7:00pm - 9:45pm VMH 1335 BUAC784 Business Communications for Accountants and Auditors (Perm req) Focuses on the art of communication and its effects on people, organizations, and other stakeholders. The course will focus on two aspects of business communications: persuasion and effective presentations. The objective for the persuasion sessions is to have students improve upon their day-today oral business communications skills. This will be accomplished as participants learn to tailor each communication to the person or people with whom they are speaking.
0501 Howard Weiner Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, MW 12:00pm - 1:50pm VMH 1330 0502 Howard Weiner Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, MW 10:00am - 11:50am VMH 1330 0503 Howard Weiner Seats (Total: 65, Open: 22, Waitlist: 0) Meets August 24, - October 12, MW 4:00pm - 5:50pm VMH 1528 MS in Accounting students only. 0504 Rebecca Martin Seats (Total: 50, Open: 10, Waitlist: 0) Meets August 24, - October 12, TuTh 7:00pm - 8:50pm VMH 1333 BUAC786 Internal Auditing I: Conceptual and Institutional Framework (Perm req) Credits: 3 Provides students with an overview and basic understanding of internal auditing. Internal audit's role in internal control, risk management, business processes and risks, and Sarbanes-Oxley, Section 404 compliance efforts compliance efforts are considered. Internal auditing is presented as an integral part of effective corporate governance. Examples of assurance and consulting activities undertaken by the internal audit function, as well as the sourcing strategy (i.e., full insourcing, co-sourcing or full outsourcing models) are discussed. Students ae introduced tointernal control theory, test design concepts and internal auditing bestpractices.
0501 Alan Siegfried, Elizabeth Folsom Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, MW 7:00pm - 9:45pm VMH 1330 0502 Alan Siegfried, Elizabeth Folsom Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, - December 11, TuTh 4:00pm - 6:45pm VMH 1330 0503 Alan Siegfried, Elizabeth Folsom Seats (Total: 50, Open: 21, Waitlist: 0) Meets October 21, - December 11, TuTh 7:00pm - 9:45pm VMH 1335 BUAC787 Internal Auditing II: Internal Audit Application and Practice Credits: 3 Prerequisite: BUAC786. This advanced internal auditing course contains an in-depth coverage of the internal audit process. Students receive experience in planning and conducting internal audit assurance and consulting engagements. Also, students build on the theory and techniques introduced in Internal Auditing I, through practical, in-depth coverage of specific audit areas. Other matters covered include audit evidence, workpapers, audit sampling, and communicating of engagement results. Internal auditing case studies are used to reinforce the learning process. GS51 Alan Siegfried, Elizabeth Folsom Seats (Total: 50, Open: 29, Waitlist: 0) Meets October 3, - November 21, Sa 9:00am - 2:00pm BLD2 3032 Course meets 10/3, 10/10, 10/17, 10/24, 10/31, 11/7, 11/14, Final 11/21. BUAC792 Forensic Accounting/Auditing (Perm req) Credits: 3
Provides a theoretical background and practical application of fraud examinations and corporate investigations. Fraud prevention, detection, investigation, and related matters such as courtroom procedures will be included. Also considered are topics such as FCPA and securities fraud. A wide variety of teaching tools are used. 0501 Ariel Ramirez Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, TuTh 7:00pm - 9:45pm VMH 1335 0502 Ariel Ramirez Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, - October 12, MW 7:00pm - 9:45pm VMH 1330