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Home // Courses // Full-Time MBA // Second Year Electives // Accounting and Control

Accounting and Control electives

513.  Contemporary Issues in Financial Reporting. (3.0 hours)
Focuses on the use of financial accounting data in profit and not-for profit organizations, and   management responsibilities for financial accounting information.

514.  Cost Administration and Financial Control Systems. (3.0 hours)
Topics include standard cost systems and cost variance analysis, profit planning and budgets, cost-volume-profit analysis, cost allocation and transfer pricing, and cost analysis for corporate planning and control.

515.  The Influence of Taxation on Business Decisions. (3.0 hours)
The course provides the student with an overview of the influence of Federal income taxation on the business decision- making process.   A conceptual foundation is established that links Federal income taxation and cost/benefit analysis in terms of the impact on business decisions.  The student will understand tax terminology, develop and awareness of tax reduction techniques, and utilize tax planning in applying these techniques in a business setting.  Differences in financial reporting objectives and the related financial statements versus those associated with tax reduction techniques are identified.

516.  Tax Research and Advanced Business Entity Tax.  (3.0 hours)
An analysis of advanced business entity taxation with an emphasis on effectively using tax research and tax planning in the business decision-making process.

517.  Governmental and Not For Profit Accounting. (3.0 hours)
Will describe how fund accounting differs from commercial accounting across diverse governmental and not-for-profit settings. An emphasis on service efforts and accomplishments initiatives of the Governmental Accounting Standards Board (GASB), as well as the developments under GASB Statement #34 are a focal point. Government contracting issues and budgeting practices are explored. The approach is case-oriented, in tandem with mastery of concepts and terminology to facilitate students’ ability to fully participate in the other than the corporate sector of the economy.