Graduate / Post Baccalaureate
600-Level Courses

Note: Graduate courses in Accounting (ACCT) and may not be taken by undergraduate students. Students must be fully classified or have written consent of the program coordinator or department chair in order to enroll in graduate level courses.

ACCOUNTING COURSES

ACCT 605. Health Care Accounting and Financial Analysis (4)
Basic concepts, methods, and application of cost and accrual accounting, finance and budgeting techniques and methods applied to health services and health care organizations, with computer application and analysis.

ACCT 606. Accounting for Managerial Decision-Making (for MBA students only) (4)
Study and application of the concepts and techniques used by management for planning and controlling business activities. Prerequisite: ACCT 503 or completion of ACCT 211 and 212.

ACCT 610. Financial Reporting and Disclosure (4)
An in-depth study of financial accounting, reporting, and disclosure. Professional accounting and reporting standards will be examined. Prerequisite: ACCT 606.

ACCT 615. Controllership (4)
In-depth study of accounting techn(4)iques, concepts and procedures related to the functions and responsibilities of the controller. Consideration of management reporting systems, planning and controlling functions, resource allocation, transfer pricing, the general ledger-based system, departmental expense control and investment planning. Prerequisite: ACCT 606.

ACCT 620. Internal Auditing and Management Controls (4)
Study of the theory and practice of auditing as it applies to the internal and management controls function of the organization. Topics include statements of auditing standards, ethical and legal responsibilities, internal control structure considerations, statistical sampling applications, computer-assisted auditing techniques and regulatory agency requirements. Prerequisite: ACCT 610..

ACCT 625. Seminar in Accounting Information Systems (4)
A study of the design and operation of accounting information systems in both mainframe and microcomputer environments. Advanced consideration of internal control and auditing of computer-based systems. Environmental hardware and software implications for security and quality control are examined. Prerequisite: ACCT 610 or consent of instructor.

ACCT 629. Seminar in Tax and Business Decisions (4)
Study of how taxation affects business decisions of both domestic and multinational business. Topics include introduction to tax policy, comparative tax systems, tax effects on investment and financing activities, taxation of multinational transactions, and basic tax research methodology. Prerequisite: ACCT 610 or consent of instructor.

ACCT 642. International Accounting (4)
Critical examination of current developments in international accounting: the difficulty of preparing precise and universally accepted accounting principles; social, economical, and political influences on comparative accounting theory and practice. Financial reporting and control of multinational enterprises are also discussed. Prerequisite: ACCT 610 or consent of instructor.

ACCT 675. Internship in Accounting (4)

Supervised work and study in private and public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 675 courses may be applied towards graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's graduate internship coordinator.

ACCT 690. Advanted Topics in Accounting (4)

Intensive study of advanced topic in accounting.  May be repeated for credit as topics change.  (4)

ACCT 695.  Graduate Independent Study (1-4 units)

Independent graduate research in accounting.  No more than four units in this course may be applied toward the master's degree.  Prerequisites:  graduate standing in accounting, consent of instructor, and approval of a written proiposal of the research by the graduate program director.

FINANCE COURSES

FIN 602. Financial Theory and Corporate Finance (4)
Modern finance theory and analysis of financial decision making. Topics include valuation, risk and return, cost of capital, capital budgeting, capital structure policy, dividend policy, working capital management, financial planning, and corporate control. Prerequisites: FIN 313 and 314 or FIN 503.

FIN 622. Entrepreneurial and Venture Finance (4)
An overview of the financial and investment of entrepreneurial firms. Focus is on financial and investment strategies available to entrepreneurial firms and the criteria for selecting the appropriate strategy. Prerequisite: FIN 602

FIN 651. Financial Institutions and Markets (4)
Analysis of financial institutions and markets. Term structure of interest rates, portfolio theory and flow-fund analysis, deposit-type intermediates, insurance, pension funds, and investment companies. Prerequisite: FIN 313, 314, or 503.

FIN 653. Investment Analysis and Portfolio Management (4)
Comprehensive introduction to the descriptive and formalized quantitative areas of security analysis and portfolio management. Three hours lecture and two hours activity laboratory. Prerequisite: FIN 602.

FIN 654. International Finance (4)
Study of international financial environment and problems in operation of multinational enterprises with major focus on theory and practice of foreign exchange transactions, money and capital markets, investment decisions, current asset management and comparative financial systems. Prerequisite: FIN 602.

FIN 655. Management of Financial Institutions (4)
Concepts and techniques used in management of banks, savings and loans, credit unions and finance companies. Topics include asset, liability and capital management, expense control and productivity analysis. Prerequisite: FIN 651.

FIN 675. Internship in Finance (4)

Supervised work and study in private and public organizations. May be repeated once for credit. A total of two College of Business and Public Administration 675 courses may be applied towards graduation. Graded credit/no credit. Prerequisites: consent of instructor and department's graduate internship coordinator.

FIN 680. Corporate Financial Strategy (4)
Advanced topics in the field with emphasis on formulation of financial strategy. Integrates various topics in finance including mergers and reconstruction, acquisitions, debt capacity, capital budgeting, investment policy and strategy. Includes international, social, and ethical issues. Prerequisites: FIN 651, 653 and 654 or consent of instructor.

FIN 690.  Advanced Topics in Finance (4)

Intensive study of an advanced top in finance.  May be repeated for credit as topics change.

FIN 695.  Graduate Project (4)

Independent graduate research in finance.  Project will be under direction of a faculty member.  Prerequisites:  advancement to candidacy, written approval of student's graduate project committee, department chair or graduate director.