Accounting - Data Analytics Flowchart

An introduction to economics. The microeconomics portion covers consumer choice, the firm, value and price theory, and distribution theory. The macroeconomics portion covers national income analysis, fiscal policy, money and monetary policy, the commercial banking system, and the Federal Reserve System.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring, Summer
• Pre-Requisite(s): MA 1020 or MA 1030 or MA 1031 or MA 1032 or MA 1120 or MA 1135(C) or MA 1160(C) or MA 1161(C) or MA 1121(C) or ALEKS Math Placement >= 61 or CEEB Calculus AB >= 2 or CEEB Calculus BC >= 2 or ACT Mathematics >= 22 or SAT MATH SECTION SCORE-M16 >= 540

Introduction to basic principles, concepts, and theoretical framework of financial accounting with the emphasis on its use by economically rational decision makers. Topics include the decision-making environment and the accounting cycles, processes, and statements.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring

Provides an understanding of the legal basis of contracts and their enforcement in the areas of general contracts, contracts of commercial sales and of agency, and commercial paper.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring

Provides direct instruction in composition. Students examine and interpret communication practices and apply what they learn to their own written, aural, and visual compositions. Class projects ask students to communicate in a variety of modes and to attend to audience, purpose, and context.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Spring, Summer
• Restrictions: Must be enrolled in one of the following Class(es): Freshman

Introduction to the design and analysis of statistical studies. Topics include methods of data collection, descriptive and graphical methods, probability, statistical inference on means, regression and correlation, and ANOVA.

• Credits: 4.0
• Lec-Rec-Lab: (0-4-0)
• Semesters Offered: Fall, Spring, Summer
• Restrictions: May not be enrolled in one of the following Major(s): Mathematics
• Pre-Requisite(s): MA 1020 or MA 1030 or MA 1120 or MA 1032 or MA 1031 or ALEKS Math Placement >= 61 or CEEB Calculus BC >= 2 or CEEB Calculus AB Subscore >= 2 or ACT Mathematics >= 22 or SAT MATH SECTION SCORE-M16 >= 540

Emphasizes the role of accounting information within a firm. Topics include budgeting, responsibility accounting, cost allocations, cost behavior, decision models, capital budgeting, and an introduction to product costing in manufacturing and service sector firms.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring
• Pre-Requisite(s): ACC 2000

Focuses on the theory and application of the information-systems discipline within an organizational context, and identifies the roles of management, users, and information systems professionals. Covers the use of information systems and implications for decision support to improve business processes, and addresses the ethical, legal, and social issues of IT.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Spring, Summer

Study of contemporary global issues, their origins, impacts, and solutions through the thematic and comparative exploration of worldview and culture, population, globalization, development, politics and global governance, environment, and sustainability. Emphasis on global literacy and information literacy.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring, Summer
• Restrictions: Must be enrolled in one of the following Class(es): Freshman

Stresses development of quantitative decision and analysis skills to solve problems with cases, exercises, simulations, and mathematical modeling. Topics include regression analysis, decision analysis, stochastic environments, data sources and errors, utility theory risk preference, linear programming, and simulation analysis.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring
• Pre-Requisite(s): BUS 2100 or MA 2710 or MA 2720 or MA 3710 or MA 3720

Introduction to basic principles, concepts, and theoretical framework of taxation systems, emphasizing income taxation and its impact on decision making. Topics include tax planning and compliance for individuals, corporations, and partnerships.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): ACC 2000

Introduction to the principles of finance. Topics include financial mathematics, the capital investment decision, financial assets valuation, and the risk-return relationship

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring, Summer
• Pre-Requisite(s): ACC 2000 and (MA 1020 or MA 1030 or MA 1031 or MA 1032 or MA 1120 or MA 1135 or MA 1160 or MA 1161 or MA 1121 or MA 2160 or ALEKS Math Placement >= 61 or CEEB Calculus AB >= 2 or CEEB Calculus BC >= 2 or ACT Mathematics >= 22 or SAT MATH SECTION SCORE-M16 >= 540)

Studies the theory, concepts, and practices underlying financial reporting and measurement. Primary focus is on income measurement, and the valuation of assets, like cash, receivables, inventory, and long-lived assets, as well as multinational issues.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): ACC 2000

Develops business problem solving skills through the application of commonly used high-level business programming languages. Topics include foundational programming concepts practices and debugging and testing techniques. Introduces concepts for programming business analytics systems.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall
• Restrictions: May not be enrolled in one of the following Class(es): Freshman

Develops individual and group problem-solving skills using active, hands-on learning. Emphasizes problem identification and problem solution under conditions of ambiguity and uncertainty. Stresses creativity, interpersonal skills and skill assessment, communication, group process and teamwork, and action planning.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Spring
• Restrictions: May not be enrolled in one of the following Class(es): Freshman

The primary emphasis is on traditional and contemporary product costing techniques, cost allocation practices, and basic cost-management issues. Topics include process costing, standard costing, activity-based costing, backflush costing, cost allocation issues, balanced scorecard, strategic profitability analysis, and the role of accounting in contemporary management practices.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): ACC 2100

A continuation of ACC 3000 with theories, concepts, and practices underlying financial measurement and reporting. Focuses on the measurement and reporting of liabilities and equities, and includes multinational issues.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): ACC 3000 and FIN 3000(C)

Provides an introduction to the collection, processing, and communication of business data to inform business decisions. Some topics include: finding reliable and trustworthy data sources, collecting data, cleaning and transforming date, and basic descriptive statistics. The course introduces industry leading data processing and statistical tools.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Spring
• Pre-Requisite(s): BUS 2300

Covers concepts of human relations and organizational behavior through the study of people's behavior at work. Develop understanding, attitudes, and skills leading to increased personal effectiveness.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring
• Restrictions: May not be enrolled in one of the following Class(es): Freshman

Develop knowledge and competencies in data analytic techniques to generate accounting information used for business intelligence. Applied exercises with software tools are used to cover topics including data preparation, analysis, visualization, and scenario analysis.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall
• Pre-Requisite(s): ACC 2000 and ACC 3000(C)

Auditing procedures and techniques associated with public accounting and with internal auditing for business entities. Topics include auditor's responsibilities, professional ethics, generally accepted auditing standards, purpose and types of audits, objectives, internal control, evidence, organization within the public accounting profession, the audit program, and auditing procedures and techniques.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): ACC 3000 or ACC 5050

Introduction to the basic principles, concepts, and theoretical framework for the design and operation of accounting information systems, emphasizing its use to enhance decision making. Topics include system design, internal controls, the use of databases, and electronic commerce.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): ACC 2100 or ACC 5050

Emphasizes decisions made in developing both strategic and tactical marketing plans. Uses computer simulations, experiential learning assignments, and marketing plan development to demonstrate principles of market segmentation, product development, pricing, distribution planning, and promotion.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring, Summer

Fundamental principles of operations and supply chain management; includes strategic importance and relevant interrelated concepts and tools in product/process design, work systems, forecasting, inventory and materials management, just-in-time, scheduling, and capacity management.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall, Spring, Summer
• Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
• Pre-Requisite(s): (MA 1135 or MA 1160 or MA 1161 or MA 1121) and (MA 2710 or MA 2720 or MA 3710 or MA 3720 or EET 2010 or BUS 2100 or CEE 3710)

Emphasizes database principles that are constant across different database software products through concrete examples using a relational database management system. Provides a well-rounded business perspective about developing, utilizing, and managing organizational databases.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): MIS 2000(C) or MIS 2100 or CS 1122 or CS 1131

A capstone course focusing on managing from a strategic perspective for gaining advantages in competitive and dynamic environments, emphasizing understanding of industry, business models, growth strategies, and managing business portfolios. Integrates knowledge from finance, marketing, and organizational behavior.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Spring
• Restrictions: Must be enrolled in one of the following College(s): College of Business; Must be enrolled in one of the following Class(es): Senior
• Pre-Requisite(s): MIS 2000 and FIN 3000 and OSM 3000 and MGT 3000 and MKT 3000 and BUS 2300

The course will focus on the advanced theories of financial accounting. It identifies the conceptual framework of financial reporting and emphasis on the "how" of accounting. Topics include information asymmetry, Bayesian decision theory, efficient market hypotheses, efficient contracting, positive accounting theories, executive compensation, and earning management.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: On Demand
• Pre-Requisite(s): ACC 3000

Emphasizes information requirements of contemporary management decision-making and strategic-planning processes. Covers contemporary control and evaluation practices (such as activity-based management), determining the costs of quality, and productivity analysis in the context of accounting information systems.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: On Demand
• Pre-Requisite(s): ACC 3500

Continuation of ACC3600. Introduction to advanced principles and concepts of taxation, emphasizing income taxation and its impact on decision making. Topics include tax planning and compliance for estates and trusts, gratuitous transfers, multi-jurisdictional operations, and entity formations, liquidations, and reorganizations.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: On Demand
• Pre-Requisite(s): ACC 3600

An in-depth study of the accounting principles and financial reporting unique to the governmental and not-for-profit sectors of the U.S. economy.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): ACC 3000

Examines current issues in Accounting and other topics of interest to faculty and students in greater depth.

• Credits: variable to 3.0; Repeatable to a Max of 6
• Semesters Offered: On Demand
• Restrictions: Permission of instructor required
• Pre-Requisite(s): ACC 3000

A practical approach to business problem solving. Requires a report on work activity upon completion of the internship.

• Credits: variable to 4.0; Repeatable to a Max of 5
• Semesters Offered: Fall, Spring, Summer
• Restrictions: Permission of instructor required; Must be enrolled in one of the following College(s): College of Business

Under the general guidance of a faculty member, students read, conduct research, and prepare reports and papers as required. The SBE's Curriculum Committee must approve the subject of the proposed project.

• Credits: variable to 4.0; Repeatable to a Max of 6
• Semesters Offered: On Demand
• Restrictions: Permission of instructor and department required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Students work individually or in a team on a project under the guidance of a faculty advisor. The student(s) analyze a problem, develop a project plan, summarize findings, and make recommendations.

• Credits: variable to 4.0; Repeatable to a Max of 6
• Semesters Offered: On Demand
• Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Business topics of interest to students and faculty.

• Credits: variable to 3.0; Repeatable to a Max of 6
• Semesters Offered: On Demand
• Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Economic analysis of market power and industry structure. Topics include the goals of public policy toward business, antitrust policy, economic regulation, public enterprise, and social regulation of health, safety, and the environment.

• Credits: 3.0
• Lec-Rec-Lab: (3-0-0)
• Semesters Offered: Fall
• Pre-Requisite(s): EC 2001 and UN 1015 and (UN 1025)

Overview of financial products. Operations of the stock market, bond market, and other financial markets. Focus on portfolio theory and basic stock and bond valuation techniques.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): EC 3400 or FIN 3000 and (MA 2710 or MA 2720 or MA 3710)

Advanced topics in managerial finance: Advanced capital budgeting, project analysis, capital acquisition, capital structure and dividend policy, and other topics.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): EC 3400 or FIN 3000

Covers the pricing and use of options, financial futures, swaps, and other derivative securities.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): EC 3400 or FIN 3000 and (MA 2710 or MA 2720 or MA 3710)

Overview of personal financial issues and services and instruments offered by economic and financial institutions. Topics include the personal financial environment, personal investments and asset management, tax planning, the development of an adequate but cost-effective insurance program, and retirement planning.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
• Pre-Requisite(s): BA 3400 or EC 3400 or FIN 3000

Detailed analysis of equity valuation, including applications and processes, estimation of valuation assumptions, absolute valuation models (dividend discounting, free cash flow and residual income) and relative valuation models (market-based), with a focus on practice-based techniques.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: On Demand
• Pre-Requisite(s): FIN 3000 or EC 3400

Understand risk and tools for analyzing risk in business. Includes topics such as capital management, bankruptcy, insurance and hedging strategies.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
• Pre-Requisite(s): (FIN 3000 or EC 3400) and (MA 2710 or MA 2720 or MA 3710 or MA 3720)

Studies international financial systems and markets. Covers the principle of comparative advantage, balance of payments, exchange rate systems, theories of international finance, identification of international risk exposures, the management and treatment of risk, and special topics of international finance.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Restrictions: May not be enrolled in one of the following Class(es): Freshman
• Pre-Requisite(s): BA 3400 or EC 3400 or FIN 3000

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

• Credits: variable to 3.0
• Semesters Offered: Summer
• Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

• Credits: variable to 3.0
• Semesters Offered: Fall
• Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Covers issues in the management and administration of investments in an institutional setting. Students form a new investment firm and manage a real portfolio of financial assets.

• Credits: variable to 3.0
• Semesters Offered: Spring
• Restrictions: Permission of instructor required; May not be enrolled in one of the following Class(es): Freshman, Sophomore

Introduction to probabilistic methods. Topics include probability laws, counting rules, discrete and continuous random variables, expectation, joint distributions, and limit theorems.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Summer
• Pre-Requisite(s): MA 1160 or MA 1161 or MA 1121 or MA 1135

Project-based course enabling students to identify statistical methods and analysis using R and SAS. Topics include exploratory data analysis, classical statistical tests, sample size and power considerations, correlation, regression,and design experiments using advanced programming techniques.

• Credits: 3.0
• Lec-Rec-Lab: (0-2-2)
• Semesters Offered: Fall, Spring
• Pre-Requisite(s): MA 2710 or MA 2720 or MA 3710 or MA 3715

Covers simple, multiple, and polynomial regression; estimation, testing, and prediction; weighted least squares, matrix approach, dummy variables, multicollinearity, model diagnostics and variable selection. A statistical computing package is an integral part of the course.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, Summer
• Pre-Requisite(s): MA 2710 or MA 2720 or MA 3710 or MA 3715 or MA 5701

Studies business decision management discipline using business rules, process models (e.g. flowcharts, unified modeling language, swim lanes), and information systems to improve efficiency and effectiveness. Emphasis on industry standards and business process management used to increase productivity.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): MIS 2000

Provides an understanding of the IS development and modification process and the evaluation choices of a system development methodology. Emphasizes effective communication with users and team members and others associated with the development and maintenance of the information system. Stresses analysis and logical design of departmental-level information system.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): MIS 2000(C) or MIS 2100(C) or CS 1122 or CS 1131

Studies user-centered design in development of effective interface solutions for business needs. Content may include input/output devices, user modeling, help and documentation, social issues, and usability evaluation. Emphasis on how interface design addresses human capabilities and capacities.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: On Demand
• Pre-Requisite(s): MIS 2000 or MIS 2100 or CS 1122 or CS 1131

Focuses on understanding IT for competitive advantage and as an agent of transformation. Topics include managing IT infrastructure and architecture, facilitating information distribution throughout the enterprise, business applications for machine learning and artificial intelligence, and other emerging trends and technologies.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall
• Pre-Requisite(s): (MIS 2100 and MIS 3200(C)) or (CS 2321 and CS 3141)

Review of information systems security concepts and industry best practices. The subject matter is organized to provide students a foundation about cybersecurity principles, the business value of cybersecurity, and national and international policy and legal considerations related to cybersecurity.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Fall, in odd years
• Restrictions: May not be enrolled in one of the following Class(es): Freshman, Sophomore
• Pre-Requisite(s): MIS 2000 or MIS 2100 or CS 1111 or CS 1122 or CS 1131

Focuses on generation and interpretation of business analytics relative to organizational decision making. Includes core skills necessary for constructing data retrieval queries in a relational database environment and processing data using appropriate programming languages. Introduces concepts related to data pipelining.

• Credits: 3.0
• Lec-Rec-Lab: (0-3-0)
• Semesters Offered: Spring
• Pre-Requisite(s): (MIS 2100 or CS 1122 or CS 1131) and (MIS 3100 or CS 3425)