This printed version of the Schedule of Classes is current as of 10/5/15 1:44 PM. Grading Method: Regular

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This printed version of the Schedule of Classes is current as of 10/5/15 1:44 PM.

BUAC

_{Accounting and Information}

Assurance

Fall 2015

BUAC711 Financial Planning and Control Systems for Managers and Consultants Credits: 2 Grading Method: Regular

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, 2015 - December 12, 2015

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

Credits: 2 Grading Method: Regular

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)

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GS01 E Carr Seats (Total: 50, Open: 42, Waitlist: 0) Meets August 24, 2015 - October 12,

2015

Tu 6:25pm - 10:00pm _{BLD2 3032}

BUAC758B Special Topics in Accounting and Information Assurance; Tax Considerations for Strategic Management Decisions

Credits: 2 Grading Method: Regular

Selected advanced topics in the various fields of graduate study in accounting and information assurance.

BA01 Alexander Ruygrok Seats (Total: 50, Open: 25, Waitlist: 0) Meets October 21, 2015 - December 11,

2015

Th 6:25pm - 10:00pm _{BA 101}

BUAC758L Special Topics in Accounting and Information Assurance; Intermediate Accounting I Credits: 2 Grading Method: Regular

0501 Eugene Cantor Seats (Total: 0, Open: 0, Waitlist: 0)

Meets August 24, 2015 - October 12, 2015

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 Credits: 2 Grading Method: Regular

0501 Eugene Cantor Seats (Total: 0, Open: 0, Waitlist: 0)

TuTh 4:00pm - 5:50pm _{VMH 1520}

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BUAC758R Special Topics in Accounting and Information Assurance; Financial Reporting for Executives (Perm req) _{Credits: 2} _{Grading Method: Regular}

0501 Michael Kimbrough Seats (Total: 50, Open: 7, Waitlist: 0) Meets October 21, 2015 - December 11,

2015

MW 5:00pm - 6:50pm _{VMH 1336}

BUAC758T Special Topics in Accounting and Information Assurance; Taxation of Individuals Credits: 2 Grading Method: Regular

0501 Jeffrey Milton Seats (Total: 0, Open: 0, Waitlist: 0)

TuTh 7:00pm - 8:50pm _{VMH 1528}

GS51 Alexander Ruygrok Seats (Total: 50, Open: 33, Waitlist: 0) Meets August 25, 2015 - September 22,

2015

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) _{Credits: 2} _{Grading Method: Regular}

0501 Peter Ford Seats (Total: 0, Open: 0, Waitlist: 0)

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BUAC758X Special Topics in Accounting and Information Assurance; Real Estate Taxation Credits: 2 Grading Method: Regular

0501 Jeffrey Milton Seats (Total: 50, Open: 17, Waitlist: 0)

MW 5:00pm - 6:50pm _{VMH 1336}

For MS in Accounting students only.

BUAC759 Independent Study in Accounting and Information Assurance (Perm req) _{Credits: 1-6} _{Grading Method: Regular}

Independent study for masters students in accounting and information assurance.

Contact department for information to register for this course.

BUAC765 Business Ethics for Accountants and Auditors Credits: 3 Grading Method: Regular

Restriction: Must be in Business and Management (Master's) program.

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, 2015 - December 11, 2015

W 7:00pm - 9:45pm _{VMH 1518}

For MS in Accounting students only. First meeting will be on September 2nd.

0502 David Weber Seats (Total: 0, Open: 0, Waitlist: 0)

TuTh 7:00pm - 9:45pm _{VMH 1330}

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GS51 James Lager Seats (Total: 50, Open: 14, Waitlist: 0) Meets September 29, 2015 - December

15, 2015

Tu 6:00pm - 9:25pm _{BLD2 2032}

BUAC780 Financial Statement Analysis for Accountants and Auditors (Perm req) _{Credits: 3} _{Grading Method: Regular}

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, 2015 - October 12,

2015

MW 7:00pm - 9:45pm _{VMH 1333}

0502 Nicholas Seybert Seats (Total: 0, Open: 0, Waitlist: 0)

TuTh 7:00pm - 9:45pm _{VMH 1330}

0503 Nicholas Seybert Seats (Total: 60, Open: 18, Waitlist: 0)

TuTh 4:00pm - 6:45pm _{VMH 1330}

0504 Gary Bulmash Seats (Total: 60, Open: 15, Waitlist: 0)

TuTh 8:00am - 10:45am _{VMH 1520}

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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)

TuTh 8:00am - 10:45am _{VMH 1520}

MW 11:00am - 1:45pm _{TYD 0102}

TuTh 7:00pm - 9:45pm _{VMH 1333}

MS in Accounting students only.

0504 Peter McPhun Seats (Total: 50, Open: 18, Waitlist: 0)

MW 7:00pm - 9:45pm _{VMH 1335}

BUAC784 Business Communications for Accountants and Auditors (Perm req) _{Credits: 2} _{Grading Method: Regular}

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-to-day 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.

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0501 Howard Weiner Seats (Total: 0, Open: 0, Waitlist: 0) Meets August 24, 2015 - October 12,

2015

MW 12:00pm - 1:50pm _{VMH 1330}

0502 Howard Weiner Seats (Total: 0, Open: 0, Waitlist: 0)

MW 10:00am - 11:50am _{VMH 1330}

0503 Howard Weiner Seats (Total: 65, Open: 22, Waitlist: 0)

MW 4:00pm - 5:50pm _{VMH 1528}

MS in Accounting students only.

0504 Rebecca Martin Seats (Total: 50, Open: 10, Waitlist: 0)

TuTh 7:00pm - 8:50pm _{VMH 1333}

BUAC786 Internal Auditing I: Conceptual and Institutional Framework (Perm req) _{Credits: 3} _{Grading Method: Regular}

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.

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0501 Alan Siegfried, Elizabeth Folsom Seats (Total: 0, Open: 0, Waitlist: 0) Meets October 21, 2015 - December 11,

2015

MW 7:00pm - 9:45pm _{VMH 1330}

2015

TuTh 4:00pm - 6:45pm _{VMH 1330}

2015

TuTh 7:00pm - 9:45pm _{VMH 1335}

BUAC787 Internal Auditing II: Internal Audit Application and Practice Credits: 3 Grading Method: Regular

Prerequisite: BUAC786. Restriction: Must be in Business and Management (Master's) program.

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, 2015 - November 21,

2015

Sa 9:00am - 2:00pm _{BLD2 3032}

For MS in Accounting students only. Course meets 10/3, 10/10, 10/17, 10/24, 10/31, 11/7, 11/14, Final 11/21.

BUAC792 Forensic Accounting/Auditing

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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)

TuTh 7:00pm - 9:45pm _{VMH 1335}

0502 Ariel Ramirez Seats (Total: 0, Open: 0, Waitlist: 0)

MW 7:00pm - 9:45pm _{VMH 1330}