COLLEGE OF BUSINESS
Curriculum Committee
October 11, 2011
Page 1 of 5
2011-12 #4
College of Business
Other catalog change: Page 54, 2011-12 Graduate Catalog
Certificate of Graduate Study
Managerial Leadership (12)

Requirements:
MGMT 615 - Seminar in Managerial Leadership (3)
↓
Rationale: The new title reflects the fact that this course is no longer delivered in a seminar format.
Department of Accountancy
Course revisions: Pages 57-59, 2011-12 Graduate Catalog
510A. ACCOUNTING INFORMATION SYSTEMS (3). Examination Study of organizational
accounting information systems that capture information from the major business processes and
transaction cycles. Emphasis on how these information systems serve as the basis for the
functional areas of accounting and business., including i Internal controls, databases, and other
information technologies including databases, and reporting methodologies are stressed through
applied projects and case studies through a case study approach. Must be taken concurrently with
ACCY 510S. Not available for Phase Two credit in the M.A.S., M.B.A., or M.S.T. programs. A
student may not receive credit for ACCY 310A/ACCY 310S and ACCY 510A/510S. A student
must earn a grade of C or better in both a financial accounting concepts course and a managerial
accounting concepts course prior to enrollment.
510S. ACCOUNTING INFORMATION SYSTEMS LABORATORY (1). Basic instruction in
Development of skills and techniques necessary to identify, collect, analyze, and report
accounting information are stressed through applied projects. Must be taken concurrently with
ACCY 510A. A student may not receive credit for both ACCY 310S and ACCY 510S. A student
must earn a grade of C or better in both a financial accounting concepts course and a managerial
accounting concepts course prior to enrollment.
520. INTERMEDIATE COST MANAGEMENT (3). Continuation of the study of the
information required in management planning and control systems. Theory and application of
product costing, operational control, cost allocation, and performance evaluation for
manufacturing, merchandising, and service organizations. Topics include budgeting, cost
management for factory automation and just-in- time environments, activity-based costing, ethics,
cost of quality, target costing, and life-cycle costing. Study of managers’ use of accounting
information for decision making in manufacturing and service organizations. Topics include
budgeting, cost estimation, cost allocation, cost-volume-profit analysis, non-routine decision
making, transfer pricing, performance measurement, and the use of Excel for modeling business
decisions. A student may not receive credit for both ACCY 320 and ACCY 520. A student must
earn a C or better in a managerial accounting concepts course prior to enrollment.
521. ADVANCED COST MANAGEMENT (3). Advanced study of the information required in
management planning and control systems. Theory and application of product costing,
operational control, cost allocation, and performance evaluation for manufacturing and service
COLLEGE OF BUSINESS
Curriculum Committee
October 11, 2011
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2011-12 #4
organizations. Topics include transfer pricing, competitive costing, division performance
measurement, regression analysis, statistical quality control, activity-based costing, automation
and cost management, target costing, and Japanese cost management. Study of advanced topics
related to managers’ use of accounting information for management planning and control
systems. Topics include advanced costing techniques, division performance measurement,
customer profitability analysis, incentive systems, and other contemporary cost management
issues. A student may not receive credit for both ACCY 421 and ACCY 521. A student must earn
a grade of C or better in an intermediate cost management course prior to enrollment.
531. FINANCIAL REPORTING I (3). In-depth s Study of financial accounting and reporting
standards issues, including the contemporary economic and political forces that lead to the
development of standards relating to statement of cash flows, financial statement analysis, foreign
currency translation, conceptual framework, balance sheet and income statement preparation,
revenue recognition, conversion from cash to accrual basis, time value of money, monetary
assets, inventories, plant assets, research and development costs, current liabilities, and long-term
debt. Use of databases Employ authoritative sources in researching accounting issues. and in
analyzing and preparing financial statement disclosures. Not available for Phase Two credit in the
M.A.S., M.B.A., or M.S.T. programs. A student may not receive credit for both ACCY 331 and
ACCY 531. A student must earn a grade of C or better in a financial accounting concepts course
prior to enrollment.
532. FINANCIAL REPORTING II (3). In-depth s Study of financial reporting standards
including the contemporary economic and political forces that lead to the development of
standards relating to accounting for income taxes, pension and other benefit plans, leases,
earnings per share, accounting changes, stockholders’ equity, and investments including equity
method; and an introduction to consolidated financial statements. Use of databases in researching
accounting issues and in analyzing and preparing financial statement disclosures accounting and
reporting issues, including accounting for income taxes, pension and other benefit plans, leases,
earnings per share, accounting changes, stockholders’ equity, investments, and statement of cash
flows. Employ authoritative sources in researching accounting issues. Not available for Phase
Two credit in the M.A.S., M.B.A., or M.S.T. programs. A student may not receive credit for both
ACCY 432 and ACCY 532. A student must earn a grade of C or better in an intermediate
financial reporting I course prior to enrollment.
533. FINANCIAL REPORTING III (3). In-depth study of financial reporting standards including
the contemporary economic and political forces that lead to the development of standards relating
to business combinations and for consolidated financial statements, for companies operating
internationally, for interim financial reporting, and the disclosure standards for disaggregated
operations. Study and evaluation of the special accounting and reporting required for entities going
through corporate insolvency, including the restructuring and impairment of financial instruments,
for partnership forms of business entities, for publicly held companies that must meet SEC
reporting standards, and for specialized industrial reporting. Research projects include the use of
accounting data and literature bases; electronic bases such as the Internet. Team projects used
throughout the course. Study of financial accounting and reporting issues, including accounting for
business combinations, consolidated financial statements, conversion of foreign financial
statements, foreign currency denominated transactions, and derivatives and hedging activities.
Employ authoritative sources in researching accounting issues. A student may receive credit for
only one of the following: ACCY 433, ACCY 533, ACCY 633. A student must earn a grade of C
or better in an intermediate financial reporting II course prior to enrollment.
COLLEGE OF BUSINESS
Curriculum Committee
October 11, 2011
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550. PRINCIPLES OF TAXATION (3). Study of the principles basic concepts of federal income
taxation with focus on learning taxation concepts related to income, deductions, and related to
business entities and individuals. Includes the study of property transactions. for businesses and
individuals. These concepts applied to common transactions and issues encountered by
individuals, corporations, partnerships, S corporations, and limited liability companies. Not
available for Phase Two credit in the M.A.S., M.B.A., and M.S.T. programs. A student may not
receive credit for both ACCY 450 and ACCY 550. A student must earn a grade of C or better in
an intermediate financial reporting I course prior to enrollment.
556. ADVANCED FEDERAL TAXES (3). Study of federal taxes imposed on business entities
with emphasis on corporations, partnerships, and S corporations. Also includes an overview of
tax research techniques. A student may receive credit for only one of the following: ACCY 456,
ACCY 556, ACCY 644, ACCY 650. A student must earn a grade of C of or better in an income
tax concepts course prior to enrollment.
560. ASSURANCE SERVICES (3). Study of the accumulation and evaluation of information and
data in order to provide assurance to decision-makers. Overview of the variety of assurance
services including auditing, and attestation. Emphasis on underlying concepts, standards, and
procedures associated with assurance services, including engagement planning, risk assessment,
internal control testing, evidence gathering and documentation, and communication of findings.
operational, and compliance services. Practices and procedures of assurance services including
planning, assessing risk, testing controls, and obtaining and documenting evidence. Focus on
analysis of business processes and decisions (both financial and nonfinancial) and analytical skills
needed to evaluate evidence, develop recommendations, and communicate findings. Not available
for Phase Two credit in the M.A.S., M.B.A., and M.S.T. programs. A student may not receive
credit for both ACCY 360 and ACCY 560. A student must earn a grade of C or better in an
accounting information systems course prior to enrollment.
562. INTERNAL AUDITING (3). Study of internal audit objectives, processes and reporting.
Topics include internal audit standards, internal controls, risk assessment, evidence and riskbased audit procedures, documentation, and communications. Auditing techniques including
sampling and use of systems -based audit techniques. Review of ethics, Employ authoritative
sources to examine ethical issues, emerging issues, and industry specific matters issues. A student
may not receive credit for both ACCY 462 and ACCY 562. A student must earn a grade of C or
better in an assurance services course prior to enrollment.
565. FORENSIC ACCOUNTING/FRAUD EXAMINATION (3). Focus on Study of fraud
detection and control from the perspective of public, internal, and private accountants. This
course covers areas such as Topics include principles and standards for fraud-specific
examination;, fraud-specific internal control systems;, and proactive and reactive investigative
techniques. Implications for further research are also considered. A student may not receive credit
for both ACCY 465 and ACCY 565. A student must earn a grade of C or better in an intermediate
financial reporting I course and an assurance services course prior to enrollment.
580. GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING (3). In-depth sStudy of
accounting and financial reporting for the federal government, state and local governments,
accounting; and not-for- profit organizations. accounting including tax issues and industry
COLLEGE OF BUSINESS
Curriculum Committee
October 11, 2011
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2011-12 #4
specific issues in healthcare and colleges and universities; Government Auditing Standards and
the Single Audit Act; and federal government accounting. Financial statement oriented approach.
Unique aspects of governmental auditing, including GAO Audit Standards and the Single Audit.
Unique ethical situations arising in governments. Students may not receive credit for both ACCY
480 and ACCY 580. A student must earn a grade of C or better in an intermediate financial
reporting I course prior to enrollment.
667. INFORMATION SYSTEMS AUDITING (3). Study of the practical aspects of information
systems auditing (ISA). Includes assurance services, internal control assessments, and evidencegathering activities in advanced accounting information systems. Study of the auditing of
computer-based accounting information systems with a focus on control and security. Topics
include information technology as it relates to assurance services, internal control assessments,
and evidence-gathering activities. A student may not receive credit for both ACCY 467 and 667.
A student must earn a grade of C or better in an assurance services course prior to enrollment.
Rationale: These graduate course descriptions are being revised to reflect changes made to corresponding
undergraduate course descriptions in the 2011-2012 undergraduate catalog. The Department recognizes that some
of these courses may fulfill Phase I graduation requirements, while others may be used to fulfill Phase II graduation
requirements. When a difference in expectation between a student enrolled in the graduate course and a student
enrolled in the undergraduate course exists, the difference will be enumerated in the appropriate course syllabus.
Other catalog change: Page 55-56, 2011-12 Graduate Catalog
Master of Accounting Science
↓
Leadership Area of Study
Students pursuing the Leadership area of study must also complete ACCY 679, Seminar in
Accounting, MGMT 615, Seminar in Managerial Leadership, …
Financial Reporting and Assurance Track
↓
MGMT 615 - Seminar in Managerial Leadership (3)
↓
Managerial Accounting Systems Track

MGMT 615 - Seminar in Managerial Leadership (3)
↓
Taxation Track

MGMT 615 - Seminar in Managerial Leadership (3)
↓
Rationale: Course title change approved by the Management Department Curriculum Committee and the College of
Business Curriculum Committee (refer to MGMT 615 title revision elsewhere in these minutes).
COLLEGE OF BUSINESS
Curriculum Committee
October 11, 2011
Page 5 of 5
2011-12 #4
Department of Management
Course revision: Page 81, 2011-12 Undergraduate Catalog
411. ENTREPRENEURSHIP IN MICROFINANCE ORGANIZATIONS (3). … PRQ: MGMT
311 Junior or senior standing or consent of department.
Rationale: Success in the course as currently delivered does not require specific course prerequisites, but does
require the general body of knowledge encompassed in lower-division courses.
Course revision: Page 81, 2011-12 Undergraduate Catalog
427. ENTREPRENEURSHIP AND BUSINESS MODEL DESIGN (3). … PRQ: MGMT 327
UBUS 310 or MGMT 320 or consent of department. CRQ: MGMT 327.
Rationale: Changes necessary to assure background knowledge necessary to succeed in the course. Concurrent or
prior enrollment in corequisite enhances development of knowledge and student learning.
Course revision: Page 81, 2011-12 Undergraduate Catalog
457. MANAGERIAL DECISION MAKING AND NEGOTIATIONS (3). Analysis of the
processes used by Examination of the negotiation techniques and strategies relevant to
individuals, groups, and organizations organizational decision making to make both unilateral and
bilateral managerial decisions, as well as the development of skills to enhance managerial
decision making the resolution of personal and professional conflicts. PRQ: Grade of C or better
in MGMT 335 and MGMT 355 or consent of department.
Rationale: Revisions to course description clarify the emphasis on negotiations to better match current course
content. Revised title focuses on the emphasis on negotiations.
Course revision: Page 62, 2011-12 Graduate Catalog
615. SEMINAR IN MANAGERIAL LEADERSHIP (3). Examination of new ideas and current
trends in classic and emerging leadership theory, and its role in a rapidly changing business
environment with an emphasis upon meeting the challenges and opportunities of effective
leadership. Discussion focused on An accompanying focus is the identification of individual
leadership skills and limitations, as well as the it is recognized, developed, development of new
skills and strategies. and applied in current business situations. PRQ: All Phase One courses and
MGMT 635, or consent of department.
Rationale: The new title reflects the fact that this course is no longer delivered in a seminar format. The new course
description provides a more comprehensive description of the course goals and emphasis as currently being taught.