Full-time MBA Program
Accounting
222. Financial Information Analysis. (3) Three hours of lecture per week. Prerequisites: Business Administration 202A or consent of instructor. Formerly Business Administration 222. Issues of accounting information evaluation with special emphasis on the use of financial statements by decision makers external to the firm. The implications of recent research in finance and accounting for external reporting issues will be explored. Emphasis will be placed on models that describe the user's decision context.
223. Corporate Financial Reporting. (3) Three hours of lecture and one hour of discussion per week. Prerequisites: Business Administration 202A or consent of instructor. Formerly Business Administration 220. This course examines the theory and practice of financial accounting and the issues involved in determining corporate financial reporting policies. It provides an in-depth knowledge of how financial statements are prepared but emphasizes the evaluation of accounting reports from a managerial perspective. Cases supplement lecture, discussion, and problem solving.
224A. Managerial Accounting. (2) Three hours of lecture and one hour of optional discussion per week for 10 weeks. Prerequisites: Business Administration 202A or equivalent. Formerly Business Administration 202B. This course emphasizes the use of accounting information throughout the planning, operation and control stages of managing an organization. The course is divided into three sections to reflect these three stages of management: 1) information for planning and decision making; 2) information received during operations (cost accounting); and 3) information for control and performance evaluation.
224B. Advanced Managerial Accounting. (2,3) Forty-five hours of work per unit per term. Prerequisites: Business Administration 202A and 202B or equivalents. Formerly Business Administration 224. This course includes the theory of management accounting, its application in modern organizations, and related problem areas included in recent CPA and CMA examinations.
225. Management Planning and Control Systems. (3) Three hours of lecture per week. Prerequisites: Business Administration 202A-202B. Formerly Business Administration 229. Planning and control systems are an essential tool in the management of modern organizations. Strategic planning and management control are studied through the use of cases illustrative of management practice in both public and private organizations.
227B. Topics in Taxation. (3) Course may be repeated for credit. Three hours of lecture per week. Formerly Business Administration 228. This course will cover various topics in personal or corporate taxation or both. Topics will vary from semester to semester.
