Professional Development Module

Communications and Professional Development is a core course and must be taken by all students without exception. Students will select other courses in the Professional Development Module in consultation with the Director, based on their educational background and career goals.

Advanced Auditing (3 credits) fall term
This course is designed to expose graduate business students to the current professional environment for providing auditing and assurance services. Students will review the body of generally accepted auditing standards, and the dynamic business environment where these guidelines are developed and applied. Extensive case analysis will require students to exercise professional judgment covering various auditing and other assurance services and which are based on real company situations. Research skills will be enhanced through access of applicable standards and applied to case facts.

Communications & Professional Development (1.5 credits) fall term
Emphasizes writing, presentation, interpersonal and interview skills through a combination of individual assessment and group exercises.

Corporate Taxation (3 credits) fall term
A general introduction to the federal income taxation of corporations and their shareholders. Topics covered will include incorporation and capital structure, taxable and nontaxable dividends, stock redemptions, corporate liquidations, and non-acquisitive corporate reorganizations.

Data Analysis, Modelling & Simulation (3 credits) fall term
All areas of accounting depend significantly on the analysis of data.  This course provides students with the essential tools necessary for collection, preparation, analysis and presentation of data.  Focus will be on accounting and business data that is available from both traditional and non-tradition sources.  Some of the topics include statistical analysis, business modeling/simulation, data collection techniques, computer assisted auditing techniques, and forensic analysis.

Negotiation for Financial Professionals (3 credits) fall term
Presents the basic elements of negotiation and game theory. It focuses on recognizing and understanding different negotiation situations and the strategic implications of each. The goal is to obtain successful and satisfactory outcomes from negotiations rather than allowing oneself to get bogged down in confrontational haggling.

Professional Values, Accounting Behavior & Corporate Governance (1.5 credits) fall term
The goal of  this class is to create an environment in which students can critically examine their values and commitments.  Together, students will explore how these values and commitments have impacts upon them as individuals and upon the organizations for which they might work, upon accounting and business decisions and upon larger society.

Tax Research (3 credits) fall term
This class is strongly recommended for all students pursuing an Emphasis in Taxation.
Focusing on federal income tax law, this course will explain how to do federal tax research and how to reduce the results of one's research to writing, essential skills for the tax practitioner.  The course will cover (1) the research process (identifying issues, finding relevant authorities, analyzing authorities, drawing conclusions, and communicating conclusions); (2) types of authorities, both primary (such as statutes, regulations, other administrative pronouncements, and judicial decisions) and secondary (such as periodicals and treatises); and (3) the use of research services.    Online research tools will be emphasized.