ACCT.6020 Advanced Management and Sustainability Accounting (3cr)
In the new environment of change, accountants are increasingly called on to support strategy through increasing efficiencies and reducing costs. This course will examine the different ways that accountants can add value through an understanding of value chain activities, use of technology, and extending value chain activities to develop a sustainability strategy.
Notes:
If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
Requirements:
Pre-req:MSA or(non-MSA 60.601)
ACCT.6050 Government and Non-Profit Accounting (3cr)
This course introduces students to financial accounting and reporting issues related to stat and local government and non-profit organizations. Students will learn how to prepare, analyze, and interpret these entities financial statements.
Requirements:
MSA Program
ACCT.6120 Advanced Cost Management (3cr)
An examination of cost data in ambiguous situations to assist managers in decision-making and strategy implementation. Emphasis is placed on advanced cost management for strategic planning, management control and, performance evaluation in multinational business entities.
Notes:
If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
Requirements:
MSA or MBA; found.core; 60.601
ACCT.6220 Globalization and Accounting (3cr)
What role do accountants play in the globalizing business environment? This course will explore this topic, emphasizing global capital markets and financial reporting, the impact of global organizational structures and information systems on managerial accounting, and complex issues of audit and taxation that emerge in this global environment. To appreciate the impact of globalization, the course will consider such aspects as variations in the currencies, cultures, history, ethical issues and legal systems of different regions of the world, emphasizing how managers need to consider global opportunities and risks in their decision-making manage effectively.
Notes:
If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
Requirements:
MSA student; MBA students who have completed ACCT.6010.
ACCT.6230 Contemporary Accounting Issues (3cr)
Significant and rapid changes in accounting rules are impacting the financial reporting and analysis that management uses to make business decisions. This course will explore contemporary accounting topics that accounting professionals will face in the workplace and how the accompanying requirements are changing the way that companies and their business partners use, report, analyze, and interpret financial data. Subjects covered will vary as conditions change but may include International Financial Reporting Standards (IFRS), Fair Value Measurements, Post-Retirement Benefits, Revenue Recognition, or other current accounting topics.
Notes:
If not currently matriculated in a Manning School of Business program, please contact the MBA staff at MBA@uml.edu or call 978-934-2848 for permission to take courses.
Requirements:
Matriculated MBA
ACCT.6300 Taxation of Business Entities (3cr)
This course provides coverage of gross income and business deductions, and provides a comprehensive overview of the taxation of corporations, partnerships, and sole proprietorships. This course will also cover the history of federal taxation, estate and gift taxes, and how the taxation of business entities fits into the entire tax system.
Requirements:
MSA or MBA;found.core;60.601
ACCT.6400 Financial Accounting Theory and Research (3cr)
A comprehensive exposure at an intermediate level to accounting theory and practice. Emphasis is placed on applying underlying accounting theory to complex accounting measurement problems. The effects of alternative methods are considered throughout the entire course.
Requirements:
MSA or MBA;found.core;60.601
ACCT.6450 Fraud Examination and Forensic Accounting (3cr)
This course introduces students to forensic accounting, with a significant focus on fraud examination, elements of fraud and the types of fraud schemes, including fraudulent financial statements, asset misappropriation, corruption, and money laundering. This course will focus on how professionals including business owners, executives, managers and accountants will benefit from understanding the causes, types and scope of fraud, fraud prevention, fraud detection, and fraud investigation. This course will cover management fraud, employee embezzlement and other types of fraud. The principles and methodology of fraud prevention, detection and investigation (e.g., forensic accounting) will be discussed. Students will develop skills in this course which will help them in multiple professions.
Requirements:
MSA or MBA;found.core;60.601
ACCT.6550 Advanced Auditing and Audit Analytics (3cr)
This course provides a more in-depth study of auditing topics including judgment and decision making, analytical procedures, and the use of data analytics to audit financial statement accounts.
Requirements:
MSA students, or permission
ACCT.6600 Accounting Data Analytics (3cr)
Topics to be covered in this course include managing and leaning data, building and evaluating models, visualizing the results of data analyses, and drawing conclusions from the analytics. A series of accounting topics with data analytics application will be discussed, such as fraud and earnings management detection, and financial statement analyses. Students should leave this course with skills necessary to understand data and manage data, to translate accounting and business problems into actionable proposals, and to present data/results to managers and data scientists.