2022-2023 Course List

2022-2023


MACC

This course provides in-depth coverage of contemporary tools and techniques available for analyzing financial statements and other relevant data to derive measurements and relationships useful in decision making.

This course examines accounting rules and regulations for governmental and not-for-profit entities.

The course provides an overview of organizing, financing and managing corporations, risk management, bankruptcy and foreclosure. SEC oversight of publicly traded securities, insider trading restrictions, and liability issues are also examined. Professional and ethical responsibilities of accountants are discussed.

This course addresses specialized topics in accounting, auditing, or taxation. Topics will vary by semester.

This course examines the audit of investments, equity, estimates, going concern issues, and other advanced topics related to the audit of financial statements. The course also covers non-audit services such as compilations, SSARS reviews, and agreed upon procedures engagements.

This course examines the principles and methodology of fraud detection and deterrence. Topics include skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, and interviewing witnesses.

This course is designed for those interested in financial auditing. The course focuses on the processes involved in information technology (IT) auditing, from planning an IT audit to auditing controls. Topics include general controls, application controls, and audit technology applications. Auditing standards and frameworks, including the COSO and COBIT frameworks, are examined. The approach to performing a SOX audit for the IT infrastructure that supports key financial applications is discussed.

This course concentrates on the skills needed to research tax questions. The research process employed to ascertain the state of the Federal tax law applicable to the facts, and the formulation of conclusions and professional recommendations is also explored.

This course examines the tax impact of the conduit rule, partnership formation, operation, sale and dissolution of a partnership; income to the partners, withdrawal and retirement of partners; and basis calculations.

This course examines issues and rules governing the taxability of C-corporations and their shareholders. The tax concepts and rules related to the activities of formation, operations, distributions, and liquidation are reviewed for the C-corporation entity and its shareholders.

The course examines significant principles of the federal tax system as applied to individuals and entities to provide a deeper understanding and appreciation of tax rules and underlying policies. The course will utilize the study of critical tax cases and application of tax laws to factual scenarios.

This course addresses the importance of using data for business decision making purposes. Students will learn to identify specific business problems, evaluate potential solutions, and use data to provide a foundation for making sound business decisions. This will be accomplished through the use of systematic problem solving tools, the exploration of commonly used business analytics methodologies, and the learned use of specific software packages.

The course examines the IFRS reporting practices of various countries and examines recognition and disclosure differences of the major classes of assets and liabilities reported in accordance with IFRS and US GAAP. Hedging transactions of multinational corporations are also discussed.

This course provides an overview of US electronic banking rules, commonly used financial instruments and collateralizing lending. Discussion will focus on equity, debt and convertible securities, as well as common uses of derivatives.

Participation in a paid full-time position with a cooperating business, governmental, or civic organization whose program has been approved in advance by the department in which the student has an approved major. Credits provided upon completion of all requirements.

This course will employ hands-on application of accounting and tax concepts to case applications. Applications will include completion of the accounting cycle as well as researching in accounting standards and tax law to address appropriate treatment of transactions.

Prerequisites:
MACC 615

MASS

Nature, functions, responsibilities and effects of the media in contemporary society.

Goal Areas:
GE-09
Diverse Cultures:
Purple

Provides an introduction to storytelling and design in games through their analysis and application. Students will design their own basic game as part of the class.

This course provides practical experience in writing and editing stories for campus news entities, such as the newspaper or radio station or other communications organizations, working under the supervision of a faculty advisor. Minimum of 2 hours per week. Cannot be substituted for MASS498 Internship.

Goal Areas:
GE-09
Diverse Cultures:
Purple

Basic techniques of gathering information and writing readable and accurate media stories.

Prerequisites:
ENG 101, MASS 110

Survey of current practices and problems in the field of public relations. Emphasizes successful case histories and planning techniques.

Exploration of the basic principles of visual media design, stressing the significance of images in a mass media society. Special focus on contextualizing historial and technological changes affecting image production for mass media.

Goal Areas:
GE-06, GE-07
Diverse Cultures:
Purple

Explores social media and their impacts on society through consideration of technologies, social networks, markets, communities, politics and social movements, and major companies. Special focus on individuals' roles as users, producers, consumers, and laborers toward becoming responsible online citizens.

Goal Areas:
GE-06, GE-09

Selected topics in mass media.

Prerequisites:
MASS 221W or consent

Principles of the First Amendment, libel, fair trial, privacy, access to news, pornography and regulation of radio and television.