May 04, 2024  
2015-2016 Graduate Catalog 
    
2015-2016 Graduate Catalog [ARCHIVED CATALOG]

Courses


 See a list of All Courses by Course Type .

 
  
  • ACCT 2200 - Financial Accounting and Financial Statement Analysis


    The financial accounting process, the role of the profession and the analysis of financial statements. Principal focus on interpretation of financial statements, with emphasis on asset and liability valuation problems and the determination of net income. Prereq: MATH 1070 OR MATH 1110 with a grade of C- or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 2220 - Managerial Accounting and Professional Issues


    Introduces managerial accounting. Shows managers how to use accounting information to make decisions. Principal focus on cost behavior analysis, budgeting and product costing. Prereq: ACCT 2200 with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate students at a sophomore standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 2550 - Introductory Accounting for Entrepreneurs and the Arts


    An integration of financial and managerial accounting processes as they relate to Entrepreneurs, Arts & Media managers and similar applications. This course will cover the analysis and interpretation of financial statements, asset and liability valuation and the determination of net income. Incorporates the use of accounting information to make decisions focusing on cost behavior analysis, budgeting and product costing in entrepreneurial and arts related businesses. Prereq: MATH 1070 or 1110. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 3220 - Intermediate Financial Accounting I


    An intensive analysis of generally accepted accounting principles, accounting theory, and preparation of annual financial statements for public corporations. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 3230 - Intermediate Financial Accounting II


    Selected topics not covered in ACCT 3220. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 3220, completed with a grade of a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 3320 - Intermediate Cost Accounting


    Cost analysis for purposes of control and decision making. Analysis of cost behavior, role of accounting in planning and control, and managerial uses of cost accounting data. Includes computer assisted decision models. A grade of C or higher is required in this course to proceed to the next level ACCT course or receive credit for the CPA license. Prereq: ACCT 2220 and DSCI/BANA 2010 both with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 3939 - Internship


    Supervised experiences involving the application of concepts and skills in an employment situation. Prereq: 3.5 GPA. Restriction: Restricted to undergraduate Business majors. Max hours: 9 Credits. Semester Hours: 1 to 3
  
  • ACCT 4030 - Financial Accounting


    Analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. (Not recommended for candidates planning to sit for the CPA examination.) Note: Students who have taken ACCT 3220 or ACCT 3230 (or equivalent) may not take this course. Prereq: ACCT 2200 and ACCT 2220 or equivalent. Must have a ‘C’ or better in courses. Strictly enforced. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4054 - Accounting Systems and Data Processing


    The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the management process. Must earn a grade of ‘C’ or better to qualify for graduation. Prereq: ACCT 3220 with a grade of C or higher and ISMG 2050 with a grade of ‘C-’ or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6054. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4070 - Management Accounting


    Designed to provide students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting information. (Not recommended for candidates planning to sit for the CPA examination.) Prereq: ACCT 2200 and 2220 or equivalent with a grade of a ‘C’ or better. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Note: Students who have taken ACCT 3320 or its equivalent may not take this course. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4240 - Advanced Financial Accounting


    Advanced financial accounting concepts and practices with emphasis on accounting for partnerships, business combinations and consolidations. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3230 with a grade of a ‘C’ or better. Strictly enforced. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6024. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4280 - Professional Judgment and Ethical Decisions in Account


    Accounting is a process of providing economic information useful for decision making. This course provides (1) an opportunity to develop professional judgment skills, and (2) tools to make better decisions through an active, case-oriented learning method. Cases involve representative problems professional accountants face in financial reporting, audit, tax, business services, and practice management, including ethical conflicts and technical decisions. Participants learn to apply a structured decision model, incorporating critical, creative, evaluative and reflective judgment processes and learn how to recognize and avoid common decision errors and biases. Prereq: ACCT3220 with a C or higher. Cross-listed with ACCT 6280. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4282 - Capitalism, Accounting and Ethical Choices


    Examines the development of the U.S. economy from 1850 to today with emphasis on the ethics of accounting, capitalism, and government controls. Prereq: ACCT 3220 with a C or higher or permission. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4330 - Managerial Accounting Problems and Cases


    Critical analysis of advanced topics in managerial accounting. Considerable use of cases and current readings. Prereq: Completion of ACCT 3320 with a grade of ‘C’. Strictly enforced. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4370 - International Accounting


    Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: Completion of ACCT 3220 with a grade of ‘C’ or better. Strictly enforced. Cross-listed with ACCT 6370 and INTB 6370. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4410 - Income Tax Accounting


    Provisions and procedures of federal income tax laws and requirements affecting individuals and business organizations, including problems of tax planning and compliance. Note: Students cannot receive credit for both ACCT 4410 and ACCT 6140. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 with a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6140. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4490 - Experiential Learning


    Designed to provide practical knowledge on developing a professional practice in accounting or financial management. Topics: Marketing, operating a professional practice. Lectures, guest speakers student projects. Prereq: ACCT 3220 completed with a ‘C’ or better, or permission of instructor. Cross-listed with ACCT 6490. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4520 - Oil and Gas Accounting


    The Oil and Gas Accounting course is designed to give students an overview of the oil and gas industry and the particular accounting issues this industry faces. The focus is on the oil and gas industry but many of the issues discussed are appropriate and applicable to all energy-related entities. This is a valuable learning experience for those interested in acquiring an understanding of the accounting issues for energy management firms in preparation for entry into public accounting. The course enjoys support from the energy industry in the form of guest speakers and project ideas. Prereq: ACCT 3220 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6520. Max Hours: 3 credits. Semester Hours: 3 to 3
  
  • ACCT 4620 - Auditing Theory


    Auditing Theory: Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Note: A grade of C or higher must be earned to receive credit for the CPA license. A grade of B or higher must be earned if planning to take 6025 in the future. Prereq: ACCT 3220 and 4054 with a grade of C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4625 - Auditing Practice


    Focus on the application of generally accepted auditing standards and PCAOB auditing standards to practice. Emphasis on procedures used by CPAs to gather and document audit evidence. Prereq: ACCT 4620 with a grade of C (2.0) or higher. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4625 and ACCT 6025. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4780 - Accounting and Information Systems Processes and Controls


    The course is designed to develop knowledge and skills used to understand and evaluate corporate accounting processes and systems. It focuses on financial and information system internal controls and the flow of corporate information through an accounting system. A financial system objective and risk assessment approach is used to present concepts and techniques for evaluating the adequacy of system processes and controls. Prereq: Completion of ACCT 2200, ACCT 2220 and ACCT 3054 with a grade of ‘C’ or better (strictly enforced). Cross-listed with ACCT 6510, ISMG 4780, and ISMG 6510. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4800 - Accounting for Government and Nonprofit Organizations


    Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 with a C or higher. Restriction: Restricted to undergraduate Business majors at a junior standing or higher. Cross-listed with ACCT 6080. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4840 - Independent Study


    Restricted to undergraduate Business majors with junior standing or higher. Max hours: 8 Credits. Semester Hours: 1 to 8
  
  • ACCT 4915 - Accounting for the Public Interest


    Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned. Prereq: Permission of instructor. Cross-listed with ACCT 6015. Restricted to undergraduate Business majors with junior standing or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 4950 - Special Topics


    Research methods and results, special topics and professional developments in accounting. Consult the current ‘Schedule Planner’ for semester offerings. Prereq: Varies according to topic and instructor requirements. Restriction: Restricted to undergraduate Business majors with junior standing or higher. Max hours: 9 Credits. Semester Hours: 3 to 3
  
  • ACCT 5939 - Internship


    Max hours: 3 Credits. Semester Hours: 1 to 3
  
  • ACCT 6015 - Accounting for the Public Interest


    Applies accounting knowledge and concepts in a not-for-profit organization. Student volunteers help with functions or special projects and are supervised by both faculty members and personnel from the agency to which they are assigned Note: This class is rarely offered. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4915. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6020 - Auditing Theory


    Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 OR ACCT 6030 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4620. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6024 - Advanced Financial Accounting


    Advanced financial accounting concepts and practice with emphasis on accounting for partnerships, business combinations and consolidations. Prereq: ACCT 3230 or 6030 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4240. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6025 - Auditing Practice


    Focus on the application of generally accepted auditing standards and PCAOB auditing standards to practice.Emphasis on procedures used by CPAs to gather and document audit evidence. Prereq: ACCT 4620 with a grade of B (3.0) or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Students cannot receive credit for both ACCT 4625 and ACCT 6025. Note: A grade of C or higher must be earned to receive credit for the CPA license. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6030 - Financial Accounting


    Accelerated analysis of financial accounting concepts, the development of accounting thought and principles and critical review of generally accepted accounting principles. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: STUDENTS WHO HAVE TAKEN ACCT 3220 and ACCT 3230 (or equivalent) MAY NOT TAKE THIS COURSE. Student must take both ACCT 3220 AND 3230). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6033 - Advanced Managerial Accounting


    Critical analysis of advanced topics in managerial accounting. Note: This class is rarely offered. Prereq: ACCT 3320. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6054 - Accounting Systems and Data Processing


    The design and analysis of accounting information systems, with special emphasis on computers and computer programming, and the role of accounting in the role of accounting in the management process. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: Completion of ACCT 2220 and ISMG 2050 with a grade of “C” or better (strictly enforced). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4054 (previously ACCT 3054) Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6070 - Management Accounting


    Designed to provide graduate business students with a foundation in management accounting models and information, with emphasis on management decision making uses of accounting information. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: STUDENTS WHO HAVE TAKEN ACCT 3320 (or equivalent) MAY NOT TAKE THIS COURSE. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6080 - Accounting for Government and Nonprofit Organizations


    Nonprofit Organizations. Planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting and fund accounting. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 or BUSN 6550 with a C or higher or permission of instructor. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4800. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6140 - Tax Planning for Managers


    A Federal tax survey course with an emphasis on tax planning for the graduate student who wants to understand the impact of taxation on individual and business transactions. Course materials emphasize the application of individual, partnership and corporate tax principles to the decision making process. Note: A grade of C or higher must be earned to receive credit for the CPA license. Note: Students cannot receive credit for both ACCT 4410 and 6140. Cross-listed with ACCT 4410. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6220 - Controllership: Financial Strategy and Controls


    This course is designed to provide a comprehensive understanding of the wide ranging responsibilities of the Controller, including the timely and accurate preparation of the periodic financial statements, maintenance of an adequate records system, a comprehensive set of internal controls and budgets in order to manage and mitigate risk, how to enhance the accuracy of the company’s reported financial results and ensure compliance with GAAP or IFRS. Topics also include techniques for cash forecasting, controlling and administering budgets, and developing effective long-range plans. Prereq: ACCT 6020 or UG equivalent ACCT 4620 and ACCT 6030 or UG equivalents ACCT 3220 and ACCT 3230 with a grade of C or higher. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6225 - Controllership: Managerial Strategy and Benefits Analy


    This course is designed to provide a comprehensive understanding of the wide ranging responsibilities of the Controller from a managerial and tax accounting perspective. Topics include establishing a cost accounting system, planning and control of manufacturing costs, business and strategic planning, mergers and acquisitions and a variety of tax related issues such as employment tax, employee vs. contractor, and choice of entity. The course will also include a discussion of benefits analysis, stock based compensation, ISO, NQSO and 83b elections. Prereq: ACCT 6220 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6230 - Advanced Topics in Mergers and Acquisitions


    Mergers and acquisitions are often a key component of organizational strategy for growth and competitive advantage; yet empirical studies indicate many of these transactions fail to meet their intended objectives. This course prepares accounting students as financial leaders to positively influence the achievement of planned synergies and acculturation for more successful M&A transactions. Integrating perspectives from accounting and organizational development, course topics include transaction valuation, contingent consideration, and asset impairment testing to organizational systems theory and post-transaction integration. Prereq: Grade of C (2.0) or higher in ACCT 6020 or ACCT 4620 and ACCT 6070. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6250 - Seminar: Financial Accounting


    Nature and origin of accounting theory and the development of postulates, principles and practices. Methodology appropriate to development and evaluation of accounting theory, with special emphasis on accepted research standards and procedures. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3230 and ACCT 4620 or ACCT 6020 or concurrent registration in ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6260 - Seminar: Managerial Accounting


    Focuses on the conceptual foundations of managerial accounting. Behavioral and quantitative approaches regarding information for decision making, planning, control, performance evaluation and other issues are investigated. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3320 or ACCT 6070 (or equivalent). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6280 - Professional Judgment and Ethical Decisions in Accounting


    Accounting is a process of providing economic information useful for decision making. This course provides (1) an opportunity to develop professional judgment skills, and (2) tools to make better decisions through an active, case-oriented learning method. Cases involve representative problems professional accountants face in financial reporting, audit, tax, business services, and practice management, including ethical conflicts and technical decisions. Participants learn to apply a structured decision model, incorporating critical, creative, evaluative and reflective judgment processes and learn how to recognize and avoid common decision errors and biases. Prereq: ACCT 4620 or ACCT 6020. Cross-listed with ACCT 4280. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6282 - Capitalism, Accounting and Ethical Choices


    Examines the development of the U.S. economy from 1850 to today with emphasis on the ethics of accounting, capitalism, and government controls. Prereq: ACCT 2220 or BUSN 6550 (not strictly enforced). Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6285 - Accounting and Finance for Sustainability


    Topics in accounting and finance related to business sustainability include the merits and challenges of a triple-bottom-line perspective, mandatory and voluntary reporting, environmental liability measurement and disclosure, emissions trading, green investments, shareholder activism, microfinance, and socially responsible investing. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6290 - Management Control Systems


    Focuses on the design and use of control systems which ensure that people in organizations behave consistently with the organizational goals. Controls for communication, motivation and performance evaluation (along with informational requirements) are stressed through analysis of cases and classroom discussion. Note: This class is rarely offered. Prereq: BUSN 6550 or equivalent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6320 - White Collar and Financial Crimes


    Course provides an opportunity to examine criminal activity perpetrated by individuals and/or organizations in a position of trust. White collar and financial crimes are qualitatively different from street crimes or violent crimes, yet they are highly destructive. Cover: types of crime, social impact, prevention, detection, regulating etc. Prereq: BUSN 6550 with a C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6330 - Fraud Auditing


    thodology that allows auditors to discover fraud versus investigating it. The course: • Explains how to create a fraud audit program • Shows auditors how to locate fraud through the use of data mining • Focuses on proven methodology for detecting fraudulent transactions • Explores fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6340 - Financial Statement Analysis


    Financial statements are used as an information source on which to base investment, lending potential or even employment. Designed to develop skills in using, understanding, analyzing, and interpreting financial statements and to make students aware of the value and limitations of financial statement information. Note: Should take in the third semester of the graduate program. Prereq: BUSN 6550 or equivalent. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6350 - Current Issues in Professional Accounting


    An in-depth analysis of current issues in the accounting profession, including ethics development, and validity of standards and regulations. Prereq: ACCT 3230, ACCT 4620, ACCT 6020 or permission of instructor. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6360 - Fraud Examination


    This course examines the theories and methods of the full spectrum of fraud examination including prevention, detection, investigation, and adjudication. In this course, students will explore the significant differences between fraud examination and auditing, going beyond detection into the investigative and adjudication process. Prereq: ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6370 - International Accounting


    Designed to expose students to the international aspects of accounting and financial management. Includes discussion of some of the different financial accounting practices across countries; financial statement analysis in a global context, international auditing practices and procedures, international tax implications and the implications of operating within the regulations of the Foreign Corrupt Practices Act, the European Union, North American Free Trade Agreement and General Agreement on Tariffs and Trade. Prereq: BUSN 6550 or equivalent. Note: Students cannot receive credit for both ACCT 6370 and INTB 6370. IFRS’s are reviewed and compared with the requirements of US GAAP. Cross-listed with INTB 6370 and ACCT 4370. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6380 - Forensic Accounting


    An examination of investigative auditing, fraud auditing, litigation support, and economic quantification of damages. Prereq: ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6470 - Internal Auditing


    Intro course for business students and CIA candidates. Topics include: IA fundamentals; IA standards; internal controls; managing the IA department; IA working papers, procedures and evidences; fraud detection and prevention; ethics; evaluation of the IA function, and Sarbanes-Oxley Act of 2002. Prereq: ACCT 4620 or ACCT 6020. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6490 - Experiential Learning


    Designed to provide practical knowledge on developing a professional practice in accounting or financial management. Topics: Marketing, operating a professional practice. Lectures, guest speakers (if you are interested in being a guest lecturer for the class contact the instructor), and student projects. Prereq: ACCT 3220 or permission of instructor. Cross-listed with ACCT 4490. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6510 - Accounting and Information Systems Processes and Controls


    The course is designed to develop knowledge and skills used to understand and evaluate corporating accounting processes and systems. Focuses on financial and information system internal controls and the flow of corporate information through an accounting system. A financial system objective and risk assessment approach is used to present concepts and techniques for evaluating the adequacy of system processes and controls. Prereq: ACCT 4054 or ACCT 6054. Cross-listed with ACCT 4780, ISMG 4780 and 6510. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6520 - Issues in Oil and Gas Accounting


    The Oil and Gas Accounting course is a course designed to give students an overview of the oil and gas industry and the particular accounting issues this industry faces. The focus is on the oil and gas industry but many of the issues discussed are appropriate and applicable to all energy-related entities. This is a valuable learning experience for those interested in acquiring an understanding of the accounting issues for energy management firms in preparation for entry into public accounting. The course enjoys support from the energy industry in the form of guest speakers and project ideas. Prereq: BUSN 6550 or ACCT 3220 or permission of instructor. Cross-listed with ACCT 4520. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6620 - Advanced Auditing


    Development of auditing as a profession, including evolution of standards and audit reports. Historical and contemporary literature in the field reviewed. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 6030 and ACCT 6020 with a C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACCT 6800 - Special Topics


    Research methods and results, special topics and professional developments in accounting. Consult the current ‘Schedule Planner’ for semester offerings as new special topics courses are frequently added. Prereq: Varies according to topics and instructor requirements. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 9 Credits. Semester Hours: 3 to 3
  
  • ACCT 6840 - Independent Study


    Permission of instructor required. Allowed only under special and unusual circumstances. Regularly scheduled courses cannot be taken as independent study. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 8 Credits. Semester Hours: 1 to 8
  
  • ACCT 6939 - Internship/Cooperative Education


    Supervised experiences involving the application of concepts and skills in an employment situation. Prereq: 15 semester hours for MS students and 21 hours for MBA students and a cumulative 3.2 GPA. Max hours: 9 Credits. Semester Hours: 3 to 3
  
  • ACCT 6950 - Master’s Thesis


    Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Max hours: 8 Credits. Semester Hours: 1 to 8
  
  • ACPC 5110 - Group Counseling


    Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACPC 5400 - Career Development


    Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ACPC 5820 - Strategies in Agency Counseling


    Max hours: 6 Credits. Semester Hours: 6 to 6
  
  • ANTH 1000 - Anthropology: Past and Present


    Anthropology is the study of humankind in all of its diversity and complexity. Anthropologists have traditionally approached the study from four distinct perspectives: biological, cultural, linguistic and archaeological. This course considers how anthropologists study humankind from these four perspectives and the robust picture of humanity that emerges. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 1111 - Freshman Seminar


    Restriction: Restricted to Freshman level students. Max hours: 9 Credits. Semester Hours: 1 to 3
  
  • ANTH 1302 - Introduction to Archaeology


    Introduces the study of past cultures and their environments. Emphasis is on the scientific method, aspects of research design and analytical techniques used by archaeologists to determine chronology, taphonomy, source production areas, exchange networks, and human-environment interactions. Note: Three hours of lecture and a two-hour lab each week. Max hours: 4 Credits. GT: Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer, GT-SS3 Semester Hours: 4 to 4
  
  • ANTH 1303 - Introduction to Biological Anthropology


    Introduces the study of human biological evolution, both processes and outcomes, from primate ancestors to fossil hominids to contemporary human populations. Methods of obtaining and interpreting data concerning the genetic, biological and evolutionary basis of physical variation in living and skeletal populations. Note: 3 hours of lecture and a 2 hour lab each week. Max hours: 4 Credits. GT: Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer, GT-SC1 Semester Hours: 4 to 4
  
  • ANTH 2102 - Culture and the Human Experience


    An application of the concept of culture to several aspects of the human experience, including gender relations, emotion and personality, cognition, language, health and healing and economic behavior. In exploring these dimensions of the human experience, the course focuses on selected cultures from each of the world’s major geographic areas. Max hours: 3 Credits. GT: Course is approved by the Colorado Dept of Higher Education for statewide guaranteed transfer, GT-SS3 Semester Hours: 3 to 3
  
  • ANTH 2400 - Video and Social Change


    Introduction to video production and analysis applied to social change. Focus on theories and practices of non-fiction image-making and “doing visual ethnography” to examine a range of experience and knowledge among different societies, communities, policy discourses and ourselves. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 2840 - Independent Study


    Max hours: 3 Credits. Semester Hours: 1 to 3
  
  • ANTH 2939 - Internship


    Experiences involving application of specific, relevant concepts and skills in supervised employment situations. Prereq: 15 hours of 2.75 GPA. Max hours: 9 Credits. Semester Hours: 1 to 3
  
  • ANTH 3000 - Globalization, Migration and Transnationalism


    Examines the cultural dynamics of globalization, including: the development of special economic zones in the global south, rural to urban migration, transnational migration, the maintenance of transnational ties, and cross-border social formations. Reviews the dynamics of globalization through case studies and film. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3006 - Sustainable Development and Equity


    Investigates theories, policies and discourses of development and equity and their relationship to health, socio-environmental problems. Considers the connections between green environmental knowledge and neoliberalism, the success and failures of development along public health, economic equality, social justice and ecological lines. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3008 - Contemporary World Problems: An Anthropological Perspective


    This course examines contemporary problems confronting humanity from an anthropological perspective - a historical, holistic and comparative framework that will be used to critically assess these issues and identify forces driving them. Problems to be addressed include climate and environmental change, resource depletion, and poverty and inequality. Prereq: Upper-division undergraduate standing and/or permission of the instructor. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3042 - Lost Worlds and Crystal Skulls


    This class explores the differences between science and pseudoscience specifically within the realm of anthropology. Scientific method and critical thought are employed in a way that trains students to question and recognize the difference between fact and fiction in data. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3101 - Foundations of Cultural Anthropology


    Covers current theories in cultural anthropology and discusses the nature of field work. Major schools of thought and actual field studies are explored with an emphasis on anthropological data gathering, analysis and writing. Prereq: Introductory course in cultural anthropology. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3121 - Language, Culture, and Communication


    Definitions of language and communication and their relationship to human behavior, thought and culture. The classification of languages, linguistic universals, language acquisition, multilingualism, and nonhuman communication, with consideration of the evolutionary implications of such studies. Prereq: Introductory course in cultural anthropology. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3142 - Cultural Diversity in the Modern World


    An in-depth analysis of the phenomena of culture and application of the culture concept to understanding cultural diversity in the modern world. Applies the concept of culture to several basic aspects of human social life, for example: social class and gender relations, ethnicity, racism and sexism, education, health and economic behavior. Students explore these issues in the context of case studies of particular groups and/or communities, focusing primarily on the diversity of cultural expression in contemporary U.S. Note: This course may count for the International Studies major or minor. See your INTS advisor for more information. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3150 - Special Topics in Medical Anthropology


    Seminar series on current issues in medical anthropology. Faculty offer a range of different courses, including the political economy of drugs, health and human rights, and reproductive health. Prereq: Introductory course in cultural anthropology. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3200 - Human Migration: Nomads, Sojourners, and Settlers


    Explores the relationship between human migration, voluntary and forced and social organization and culture in the modern world. Case studies include pastoralists, foragers, refugees, immigrants, sojourners and settlers and their impact on health, culture, identity, ethnicity, tradition and nationality. Cross-listed with PBHL 3200. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3202 - Anthropology of Health Care Policy


    Uses the tools and methods of cultural anthropology to analyze health care reform in the U.S. We examine analyses of the current health care system, debates over its reform, compare the US health care system to that of health care systems worldwide. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3210 - Urban Food Systems and Sustainability


    Urbanites are increasingly removed from the complex of factors that provide us food. Being concerned about sustainability, we need to understand the complex webs in food systems and their implications for the health and natural systems. This problem-based course will wrestle with urban food systems organized to address the 3 E’s of sustainability: environmental, economic, and equity. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3301 - World Prehistory


    Explores of 3.5 million years of human cultural development that examines the prehistory of Africa, Asia, Europe and the Americas. Patterns and processes that underlie the earliest hominid expansion out of Africa, tool use, origins of fire, the peopling of the Americas, the development of metallurgy, the domestication of plants and animals and the rise of cities and the state are examined. Emphasis is on both regional developments and landmark projects that have helped clarify prehistory. Note: Introductory course in Archaeology (ANTH 1302) recommended. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3310 - Colorado Archaeology


    A survey of the prehistoric and protohistoric peoples of the five major culture areas of Colorado: the Four Corners, Great Basin, Rocky Mountains, High Plains, and Front Range. Of special interest will be the study of the initial peopling of Colorado, economic and political organization, ethnic interaction and the history of archaeological work in the region. Prereq: ANTH 1302. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3315 - North American Archaeology


    Course provides a survey of the prehistoric and historic archaeology of the United States, Canada and Northern Mexico. Current knowledge of the subject and current debates are discussed. Prereq: ANTH 1302. Semester Hours: 3 to 3
  
  • ANTH 3320 - Southwestern Archaeology


    Considers the origins, characteristics, and interrelationships of the major culture areas in the American southwest, including the Anasazi, Hohokam, Mogollon, Sinagua and Northern Mexico. Note: ANTH 1302 recommended but not required. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3330 - Topics in Archaeology


    A flexible format for addressing specific topics in archaeology. Examples include the archaeology of the Great Plains, the Mediterranean Region, etc. Prereq: An introductory course in archaeology. Max hours: 9 Credits. Semester Hours: 3 to 3
  
  • ANTH 3410 - Anthropology of Work


    Explores the culture of workforces and workplaces. Ethnographic methods and collaborative research practices comprise the framework of the course to examine people, occupations and work cultures engaged in production and consumption of commodities at local and global levels. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3420 - Anthropology and Politics of the Global Tobacco Epidemic


    Examines anthropological perspectives on tobacco, tobacco-related health policymaking, and cigarette manufacturers and leaf-buying companies in the global tobacco epidemic. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3500 - Human Osteology


    Provides in-depth knowledge of human osteology, including the following topics: skeletal anatomy; age, sex and stature determination; skeletal trauma/pathology; and taphonomy. Recitation component provides hands-on experience with skeletal material. Prereq: ANTH 1303. Max hours: 4 Credits. Semester Hours: 4 to 4
  
  • ANTH 3512 - Human Evolution


    Provides an overview of the fossil and archaeological evidence for human origins. Theory and method in paleoanthropology is emphasized. The goal is to outline current knowledge of human biological evolution and the lifeways of our evolutionary relatives. Prereq: ANTH 1303. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3550 - Forensic Anthropology


    Provides an introduction to methods used in forensic anthropology for investigating human remains in cases of medicolegal importance, including recovery, attribution of demographic characteristics, analysis of disease and trauma and determination of personal identity. Prereq: ANTH 1303. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3590 - Primate Behavior Research at the Zoo


    Students will review information on primates, learn about data collection models, design a behavior observation project on captive primates, collect and analyze behavior data, write and present a formal scientific paper. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3666 - Anthropology of Death


    The primary goal of the course is to identify and understand the range of human expression through the treatment of human remains in anthropological literature with focus on burials, mortuary practices, and associated rituals. Along with more theoretical papers, specific case studies will be used to address a variety of topics and issues, such as historic and prehistoric social organization, bio-archaeology, cannibalism, human sacrifice, mummification, the ethics of studying human remains, and the treatment of pets in prehistory. The time range that we will cover in the course will span from the Neolithic to the early 20th century, and numerous cultures from all parts of the globe will be our subject matter. Max hours: 3 Credits. Semester Hours: 3 to 3
  
  • ANTH 3700 - Current Topics in Anthropology


    This undergraduate course offers a flexible format for addressing specific topics of special interest in anthropology, such as: aging, race and prejudice, class, warfare and aggression, ethnicity, myth and folklore, language and communication, Colorado prehistory and topics in evolutionary theory. Max hours: 9 Credits. Semester Hours: 3 to 3
  
  • ANTH 3910 - Cross-Cultural Field Experience


    An intensive contact with another culture through supervised travel in the U.S. or in a country other than the United States. Written reports required. Note: Class includes pre-trip orientation lectures; in-country lectures by local resource people and supervising CU-Denver faculty. Max hours: 6 Credits. Semester Hours: 3 to 6
  
  • ANTH 3939 - Internship


    Experiences involving application of specific, relevant concepts and skills in supervised employment situations. Prereq: Junior standing and 2.75 GPA. Max hours: 9 Credits. Semester Hours: 1 to 3
  
  • ANTH 4000 - Special Topics in Anthropology


    Designed to give students a chance to evaluate critically some practical or theoretical problem under faculty supervision and to present results of their thinking to fellow students and instructors for critical evaluation. Prereq: Permission of instructor. Cross-listed with ANTH 5000. Max hours: 9 Credits. Semester Hours: 1 to 4
  
  • ANTH 4010 - Medical Anthropology: Global Health


    This course is concerned with the underlying biological and cultural determinants of health throughout the human life cycle in global and cross-cultural perspective. Note: The first of a two-course sequence in medical anthropology and global health studies; the second is ANTH 4020. Prereq: Upper division and/or graduate standing. Cross-listed with ANTH 5014. Max hours: 3 Credits. Semester Hours: 3 to 3
 

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