ACCT.2010 Accounting/Financial (3cr)
Presents a comprehensive, detailed exposure to basic accounting theory. Beginning with the accounting equation, students are introduced to the accounting cycle, preparation of the statement of financial position and the income statement, accounting for assets, liabilities, and stockholders' equity of the firm, and cash flow and financial statement analysis.
ACCT.2020 Accounting/Managerial (3cr)
Examines the use of accounting systems for managerial decision-making. Budgeting, forecasting, and cost accumulation systems, which relate to manufacturing systems, will be studied.
Requirements:
ACCT.2010 pre-req
ACCT.3010 Intermediate Accounting I (3cr)
Examines the generally accepted accounting principles relating to the preparation of financial statements. The student will study, in depth, the valuation and disclosure problems associated with the assets of the enterprise. The accounting framework and pronouncements of the Financial Accounting Standards Board are emphasized.
Requirements:
ACCT.2020 pre-req
ACCT.3020 Intermediate Accounting II (3cr)
Presents the in-depth study of the valuation and disclosure issues associated with corporate liabilities and stockholders' equity. Emphasis is placed on the statements of the Financial Accounting Standards Board.
Requirements:
ACCT.3 ( 'C' or above) pre-req
ACCT.3210 Cost Accounting (3cr)
An examination of the manufacturing function from the view of the cost accountant. Managerial control of the elements of product costs will be studied with an emphasis on cost accumulation systems both historical and estimated. Meets Core Curriculum Essential Learning Outcome for Quantitative Literacy (QL).
Requirements:
ACCT.30 with 'C' or above pre-
ACCT.4210 Auditing (3cr)
An examination of the purposes of financial statement audits. The following topics will be examined in depth: auditing standards, professional ethics, legal responsibilities, internal control, audit evidence, financial statement disclosures and audit reports.
Requirements:
ACCT.3030 with ('C' or above)
ACCT.4310 Federal Income Taxes (3cr)
Deals with the basic rules and regulations of the Internal Revenue Code as it affects the individual and the corporation. An understanding of the code is developed through lectures, assigned readings, research, and the solution to a wide variety of problems. Meets Core Curriculum Essential Learning Outcome for Information Literacy (IL).
Requirements:
ACCT.2020 pre-req
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.
ENTR.6100 Global Entrepreneurship and Innovation I (3cr)
The Course is offered as a 2-week intensive experiential learning of Global Entrepreneurship and Innovation. It is designed to help students to understand the importance of entrepreneurship and innovation in today's global economy and to cultivate an entrepreneurial mind-set among the students in the UMass Lowell Students will work in inter-disciplinary, multi-cultural environments exploring problem solving techniques, opportunities identification, business concept development and venture planning using standard business model framework and bringing ideas to reality.
Notes:
Matriculated MBA students or MSF or MGFB
Certificate or PSM or Doctor of Engineering
majors or permission of MBA coordinator.
Requirements:
MBA/ MSF/MSEM/MGFB/PSM or PHD.
ENTR.6110 Global Entrepreneurship and Innovation II (3cr)
The Course is offered as a 2-week intensive experiential learning of Global Entrepreneurship and Innovation. It is designed to help students to understand the importance of entrepreneurship and innovation in today's global economy and to cultivate an entrepreneurial mind-set among the students in the UMass Lowell. Students will work inter-disciplinary, multi-cultural environments exploring problem solving techniques, opportunities identification, business concept development & Venture planning using standard business model framework and bringing ideas to reality.
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.
FINA.6010 Corporate Finance (3cr)
Relates working capital strategy, capital investment analysis, long-term financing, and capital structure decisions in a risk-return framework to the dynamics of the firm and the market in which it operates.
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:
MBA, MSA, MS ITE or MSF.
FINA.6110 Financial Statement Analysis (3cr)
This course introduces to students a comprehensive financial statement analysis and valuation framework that integrates financial reporting, financial analysis and valuation, and the application of this framework to fundamental analysis. This course provides students with hands-on experience in financial statement analysis. Students will be introduced to general tools of financial analysis, theoretical concepts, and practical valuation issues. By the end of the course, students should be comfortable with using firms financial statements to develop an understand of their performance and to establish a basis for making reasonable valuation estimates.
Requirements:
MBA, MSF, or MSA & Core Pre-req
FINA.6910 International Financial Management (3cr)
The international dimension of the finance function of the firm. Financial constraints of the international environment and their effect on the standard concepts of financial management. The techniques of adapting risk analysis to the international situation. Study of international currency flows, monetary systems, forward cover and international banking policies.
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 students
MGMT.6100 Managerial Leadership (3cr)
This course examines leadership theory and research with an emphasis on preparing students for the leadership challenges they face in their professional careers. Topic covered include: the difference between management and leadership; the role of experience; effective use of power and influence; leader traits and characteristics; and the situational factors leaders must assess in facilitating group effectiveness and teambuilding. Students will have the opportunity throughout the course to develop specific leadership skills and practice these skills through exercises, applied reading and class projects.
MGMT.6150 International Business (3cr)
This course addresses the issues involved in doing business overseas, and how it differs form purely domestic business. It surveys the changing international business landscape, focusing on the opportunities and challenges that company decision makers face in the global marketplace, and the factors that influence their decision to internationalize. Special attention is given to the broad concept of globalization - of markets and production - multinational enterprises include: governments, central banks, financial markets, regional and multilateral institutions (e.g., World Band, IMF, WTO), and the role of individuals who shape the international environment.
MGMT.6250 Negotiations (3cr)
Skillful negotiation is a critical tool for the successful manager - from negotiating schedules and vacation time to negotiating resource allocations to negotiating mergers and major policy decisions and their implementation. In this course, students are provided the tools to diagnose conflict situations, analyze, plan, and conduct negotiations in a variety of settings. Students will develop the analytical skill to examine the strategy and psychology of negotiation; tactically manage interpersonal communication and decision-making; identify key factors that characterize different negotiation situations; and learn to construct appropriate strategies to address them. The course format will involve simulated negotiation as well as experiential exercises, cases, and discussion.
Requirements:
Matriculated MBA students
MGMT.6520 Human Resources Management (3cr)
An introduction to the primary human resource functions-job design, recruitment, selection, training, managing workforce diversity, employee development, performance appraisal, compensation and benefits, with an emphasis on how these functions are affected by Equal Employment Opportunity requirements. 3 credits
Notes:
Pre-req: Matriculated MBA Manning; ACCT.5010, FINA.5010, MKTG.5010, POMS.5010, MGMT.5010, MGMT.5110 and MIST.6010 or permission of Grad Prog Coordinator.
Requirements:
MBA, FoundCore or MSITE or MSA
MKTG.6700 International Marketing (3cr)
This course gives students a comprehensive view of marketing planning activity related to foreign markets. It is aimed a developing your understanding of the various dimensions in a business enterprise that are influenced by marketing. Marketing is a leading, integrated activity that influences the enterprise as a whole. Understanding of key trends in the global context and how they might affect a firm's marketing activity is fundamental for all employees, particularly marketers, executive management and the leadership team including the CEO, and managers at all levels in various functions of the company. This course provides a comprehensive introduction to this fascinating subject in business management.
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 students
POMS.6020 Global Supply Chain Management (3cr)
Supply chain management has become a crucial factor in the success of many leading organizations, including for-profit and not-for-profit companies, government agencies, and humanitarian relief efforts. This course will start with principles and concepts of supply chain management, tracing the flows of materials, funds, and information required to develop and deliver products and services around the globe. Topics covered include sourcing, logistics, demand planning, and inventory management, along with the use of quality tools and lean methodologies to improve supply chain operations and develop supplier relationships. This course will also discuss the challenges, key issues, and trends in global supply chain management, such as sustainability, disruptions, security, and innovation.
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.