Course Descriptions
Accounting & MIS
200 Level Courses
300 Level Courses
400
Level Courses
500
Level Courses
600
Level Courses
700
Level Courses
800
Level Courses
900
Level Courses
200 Level Courses
AMIS 211 - Introduction to Accounting U
5
Preparation and use of accounting reports for business entities; focus
on uses of accounting for external reporting, emphasizing accounting as a
provider of financial information. H211 (honors) may be available to students
enrolled in an honors program or by permission of department or instructor.
Prereq or concur: Econ 200 or equiv. Not open to students with credit for 201 or
equiv. This course is available for EM credit.
AMIS 212 - Introduction to Accounting U
5
The uses of accounting reports in management decisions and in control
of business operations; focus is on the internal use of accounting information.
H212 (honors) may be available to students enrolled in an honors program or by
permission of department or instructor. Prereq: 211 or equiv; and Econ 200 or
equiv. Not open to students with credit for 201 or equiv. This course is
available for EM credit.
300 Level Courses
AMIS 310 - Foundations of Accounting U
5
A survey of accounting for non-business students; financial statements
and analysis; accounting for assets, liabilities and owners equity; and elements
of managerial accounting. Not open to students with credit for Acct & MIS
201 or 212 or to students enrolled in the BSBA program. Credit does not count
toward the BSBA degree.
400 Level Courses
AMIS 493 - Individual Studies U 1-10
Individual study projects in selected areas in accounting and management
information systems. Prereq: Written permission of instructor. Repeatable to a
maximum of 20 credit hours.
AMIS 494 - Group Studies U 1-10
Group study projects in selected areas in accounting and management
information systems. Prereq: Written permission of instructor. Repeatable to a
maximum of 20 cr hrs.
500 Level Courses
AMIS 501 - Accounting and Cost Analysis U G
3
An introduction to financial statement analysis and cost analysis for
planning, decision-making, and control. Prereq: Ind Eng 500 and 504 or
permission of instructor.
AMIS H519 - Honors Managerial Accounting
U 5
Cost measurement and estimation in the context of product costing
systems; performance evaluation systems, managerial decision problems, and the
special problems of nonprofit entities. Prereq: H212 or permission of
instructor.
AMIS H520 - Honors Financial Accounting U
5
Principles and procedures of accounting for the assets, liabilities,
and shareholder equity of an incorporated business. Prereq: H519. Not open to
students with credit for 521, 522, or 523.
AMIS 521 - Financial Accounting I U G 3
Introduction to financial accounting theory and practice; determination of
asset and liability valuation and income measurement and its relation to market
frictions. Prereq: 212 and Bus-Mgt 330 and 331; or permission of instructor.
AMIS 522 - Financial Accounting II U G
3
Application of accounting techniques and theory to recording and
reporting of financial data; emphasis on collection, summarization, and
reporting of data in accordance with generally accepted accounting principles.
Prereq: 521.
AMIS 523 - Financial Accounting III U G
3
Application of accounting theory in complex situations; emphasis on
cash flows, leases, error corrections and shareholder's equity. Prereq: 522.
AMIS 525 - Cost Accounting U G 5
Managerial decision making in organizations with an emphasis on the use of
financial data; theory and practice of management control. H525 (honors) may be
available to students enrolled in an honors program or by permission of
department or instructor. Prereq: 521 (or 212 and Math 152) and Bus-Mgt 330 and
331; or permission of instructor.
AMIS 531 - Introduction to Accounting
Information Systems U G 5
The design and control of computer-based
accounting information processing systems. H531 (honors) may be available to
students enrolled in an honors program or by permission of department or
instructor. Prereq: AMIS 212 and Cptr/Inf 200 and Bus-Mgt 330 and 331; or
permission of instructor.
AMIS 532 - Foundations of Business
Information Systems U G 5
Technical foundation in programming
interactive business information systems. H532 (honors) may be available to
students enrolled in an honors program or by permission of department or
instructor. Prereq: AMIS 212 and Cptr/Inf 214 and Bus-Mgt 330 and 331; or
permission of instructor.
600 Level Courses
AMIS 624 - Advanced Accounting U G 4
Advanced topics in financial reporting including accounting for
multi-corporate business entities, international operations, and government and
not-for-profit organizations. H624 (honors) may be available to students
enrolled in an honors program or by permission of department or instructor.
Prereq: 523 or equiv.
AMIS 626 - Tax Accounting I U G 4
Fundamentals of the federal income tax, and how it influences taxpayer
decisions. Emphasis is on individuals and businesses organized as
proprietorships, but the rules generally applicable to all taxpayers are
covered. H626 (honors) may be available to students enrolled in an honors
program or by permission of department or instructor. Prereq: 521 or equiv.
AMIS 627 - Auditing Principles and
Procedures U G 4
Basic concepts and standards of auditing; audit
procedures and working papers; internal and external audit reports. H627
(honors) may be available to students enrolled in an honors program or by
permission of department or instructor. Prereq: 523 or equiv.
AMIS H628 - Accounting Research and
Practice U G 4
Researching accounting concepts and standards underlying
corporate and non-corporate financial statements including consideration of
typical accounting problems. Prereq: Sr standing and be enrolled in an Honors
Program or permission of instructor. This course is Progress ("P") graded.
AMIS 634 - Topics in Financial Accounting U
G 4
Contemporary topics in financial accounting and analysis. Topics may
vary. Prereq: 522.
AMIS 635 - Topics in Management Accounting
U G 4
Advanced topics in management control, strategic interactions
within the firm. Prereq: H519 or 525.
AMIS 636 - Tax Accounting II U G 3
Intensive study of the federal income tax treatment of business corporations
and partnerships, with particular attention to tax planning by these businesses
and their owners. Prereq: 522 and 626 or equiv.
AMIS 646 - Tax Research Seminar U G 3
Case studies requiring an in-depth examination of the tax aspects of
situations frequently encountered by businesses and individuals. Prereq: 626 and
permission of instructor.
AMIS 651 - Analysis and Design of
Management Information Systems U G 4
Investigation and application,
through real-world projects, of concepts and tools used in the analysis and
design of management information systems. Prereq: Cptr/Inf 516 and Bus-Mgt 330
and 331; or permission of instructor.
AMIS 653 - Business Data Communications U G
4
Study of technological, economic, and organizational issues concerning
computer based networks for business data communications. Prereq: Jr or SR
standing as an Information Systems major in BUS and Bus-Mgt 330 and 331; or
permission of instructor.
AMIS 655 - Management of Office Information
Systems U G 4
Surveys concepts and technologies for modeling,
developing, and managing office information systems to enhance office efficiency
and productivity. Prereq: 531 or 532 or Cptr/Inf 570 and Bus-Mgt 330 and 331; or
permission of instructor.
AMIS 657 - Decision Support and Expert
Systems U G 4
Study of computer-based systems designed to support
decision-making within the organization. Prereq: Cptr/Inf 516 and Bus-Mgt 330
and 331; or permission of instructor.
AMIS 658 - Electronic Commerce U G 4
Examination of technical, managerial, and strategic issues that surround the
emergence of electronic commerce on the internet. Sp Qtr. 2 2-hr cl. Prereq: 532
or Cptr/Inf 570; and Bus-Mgt 330 and 331. Not open to students with credit for
694C.
AMIS 659 - Information Systems Planning and
Management U G 4
Planning and management of the information system
function in business organizations with emphasis on the problems involved.
Prereq: Cptr/Inf 200 and 214, SR or grad standing, and Bus-Mgt 330 and 331; or
permission of instructor.
AMIS 693 - Individual Studies U G 1-10
Individual study projects in selected areas of accounting and management
information systems. Prereq: Written permission of instructor. Repeatable to a
maximum of 15 cr hrs.
AMIS 694 - Group Studies U G 1-10
Group study projects in selected areas of accounting and management
information systems. Prereq: Written permission of instructor. Repeatable to a
maximum of 15 cr hrs.
700 Level Courses
AMIS 711 - Financial Accounting U G 4
A survey of the principles and methods by which financial information about
an organization is collected and processed for external users; analyses and
interpretation of financial data.
AMIS H783 - Honors Research U 1-5
Special topics research in
accounting and/or management information systems; research evaluated through
papers, thesis, and/or special examinations. Arr. Prereq: Jr or SR standing in
business, 3.40 cumulative pt-hr ratio, and permission of instructor. Repeatable
to a maximum of 15 cr hrs. This course is Progress ("P") graded.
800 Level Courses
MBA 800 - Financial Accounting &
Reporting G 4
The first portion of the course emphasizes the measurement
concepts and the mechanics of moving from business transactions to the principal
financial statements: balance sheet, income statement, and statement of cash
flows. The second brief portion introduces tools for analyzing financial
statements, with an emphasis on integrating industry economic and business
strategic factors into the analysis and interpretations. The third portion
focuses on generally accepted accounting practices (GAAP) for particular topics,
such as accounts receivable and inventory valuation, and measuring the amount
and cost of debt financing, with an emphasis on how management's choices among
alternative GAAP affect the quality of earnings and financial position. Real
company financial statements are explored extensively.
MBA 801 - Cost Accounting G 4
Cost data for inventory valuation;
cost data for decision making (pricing, product-mix, make or buy); cost data for
performance evaluation and control.
AMIS 803 - Foundations of Accounting G
5
Fundamental accounting concepts and theory; emphasis on information
content approach by examining the structure, language and comparative advantage
of accounting reports as an information source. Prereq: Enrollment in Master of
Accounting Program or permission of instructor.
AMIS 804 - Professional Research in
Accounting G 5
Research and communication skills in a professional
accounting context; learn to use various accounting information resources;
enhance communication and teamwork skills through collaborative exercises.
Prereq: Enrollment in Master of Accounting Program or permission of instructor.
AMIS 811 - Management Accounting G 3
An examination of the use of accounting information in managing an
organization; cost determination and analysis; economic decision-making business
planning and control over operations and property. Not open to grad students in
accounting.
AMIS 821 - Accounting and Legal
Environments Facing Corporations.
Focuses on the emerging issues
relating to accounting. Topics dealing with mergers/acquisition, foreign
currency fluctuations, stock options, financial statement analysis, and
financial reporting will be covered. In addition, the auditing and taxation
environments facing corporations will also be discussed. Also explores
applications of accounting, corporate finance, business strategy, corporate
governance and securities law.
AMIS 822 - Assurance Services and
Information Quality
CExamination of the role of assurance services in
enhancing the quality of information used for financial decision making,
focusing on the perspective of the decision-maker. Wi, Sp Qtrs. 2 2-hr cl.
Prereq: Enrollment in the Master of Accounting program and completion of 627 or
equiv, or permission of instructor.
AMIS 823 - Managerial Accounting for
Decision Making
Cost systems with emphasis on the appropriate
application of system outputs to management decisions. Prerequisite: MBA801 or
MBA802 or AMIS811 or Instructor Permission.
AMIS 824 - Corporate Financial
Reporting
Examination of major aspects of corporate financial
reporting by management under generally accepted accounting principles,
including coverage of disclosures required for traded securities, tax aspects of
mergers and acquisitions, auditing of business financial reports, and impacts of
financial reporting on managerial behavior, financial analysis and auditing.
Prerequisite: MBA801 or MBA802 or AMIS811 or Instructor Permission.
AMIS 825 - Advanced Accounting Analysis for
the Controllership Function G 5
Examination and study of accounting from
perspective of the controller of a firm, with emphasis on "why" of modern
costing practices instead of "how to". Prereq: Enrollment in Master of
Accounting program (degree code 006) or permission of instructor.
AMIS 826 - Tax Planning for Managerial
Decision Making
Examination of the impact of taxes on several important
business decisions; recognition of tax problems and planning opportunities.
Prerequisite: MBA801 or MBA802 or AMIS811 or Instructor Permission.
AMIS 827 - Management Control Systems
Aspects of organizations impacting the design, implementation and revision
of management control systems for private and public enterprises, including
discussion of responsibility centers, transfer pricing, planning, budgetary
reporting, incentive compensation, operational auditing, and the impact of
taxation on decision-making. Prerequisite: MBA801 or MBA802 or AMIS811 or
Instructor Permission.
AMIS 828 - Financial Information and
Valuation G 4
Accounting, profitability analysis and firm valuation;
corporate restructuring; disclosure policy, accounting, choice and their impact
on financial statement users. Prerequisite: MBA810 or MBA811.
AMIS 829 - Financial Accounting
Analysis
Analyze the ability of accrual accounting to provide relevant
statistics in an uncertain economic environment.
AMIS 834 - Corporate Information Systems
Management G 4
The objective of this course is to help students conceive
the multitudinous ways that information technology can impact business
organizations and to identify management approaches to ensure both effective
planning and control of the activity. The course has two foci. One focus is on
identifying potential opportunities that can be created by information
technology for strengthening the competitive positions of a firm. The other
focus is on management methods that enhance the effective and efficient use of a
firm's information resources. Throughout the course, the technique of analyzing
business cases will be emphasized. Conceptual frameworks that links information
technology, tasks, human components, and the environments of business
organizations will be presented.
AMIS 835 - Systems Analysis and Design for
Managers
This course introduces today's managers to the concepts and
methods of systems analysis and design. As organizations move to re-engineer
processes to take advantage of advances in information technology, the need to
develop and deliver error free complex systems becomes critical. However, it is
well known that the delivery of such systems are generally prone to cost over
runs, delayed delivery, and systems that do not meet user needs. The course
focuses on various methodologies that will help minimize these problems. The
conceptual issues involved include project management, planning for and
analyzing systems opportunities with the IS function and the user community,
design approaches, implementation methods to insure timely and correct delivery
of the systems, and the operations and maintenance functions of the delivered
system.
AMIS 837 - Management of Corporate Data
Resources
The objective of this course is to provide MBA students with
the technical knowledge of modern database systems while emphasizing planning,
control, administrative and implementation issues necessary for successful
management of corporate data as a strategic resource. Technologies and issues
for on-line transaction processing (OLTP) and on-line analytical processing
(OLAP) are covered, with emphasis on selecting the proper system for a given
business situation. Data warehousing and mining techniques and the linkage
between data and corporate strategies are illustrated. Students learn how to use
MS Access and gain hands-on experience in database design and management through
class assignments and a term project.
AMIS 838 - Emerging Technologies and
Electronic Commerce
This course is designed to provide today's managers
with an understanding of the opportunities, potential threats, and important
business and economic issues surrounding Electronic Commerce (EC) and emerging
technologies. The course both reviews the evolution of the electronic commerce
phenomenon, focusing on the important enabling technologies that are fueling its
explosive growth, and examines the progress and potential impact of the web and
related technologies on the creation and transformation of goods and on
organizations and markets. This includes a study of emerging business models, a
critical evaluation of EC strategies, and an examination of current applications
to see how these technologies are reshaping how business is done.
MBA 842 - Financial Statement Analysis G 4
The purpose of this
course is to provide students the opportunity to develop deep skills and
understanding of the integration of strategy, accounting, economics and finance.
This course provides you with a framework for business analysis and valuation
using financial statement data. You can develop the following
skills: (1) extract relevant information from financial statements
and other disclosures to see the underlying business activities and strategy,
(2) assess firm performance and risk, (3) assess managerial strategic motives in
reporting financial information and ways to adjust for such motives, (4)
forecast firm future performance, (5) value the firm or project. The focus is on
integrating key concepts from accounting, economics, finance, and strategy areas
and applying them to financial decision-making.
AMIS 844 - Financial Accounting Theory G 3
Intensive study of
theories of income measurement and asset valuation. Prereq: 524 or written
permission of instructor.
AMIS 845 - Controllership G 3
The
accounting executive's role in the management of an enterprise; accounting data
for planning, coordination, control, and protection. Prereq: 811 or written
permission of instructor.
AMIS 852 - Governmental and Non-Profit
Accounting G 3
The application of accounting principles to governments
and other not-for-profit entities; problems relating to funds, appropriations,
and budgetary controls. Prereq: 711 or equiv or permission of instructor.
Cross-listed in Public Policy and Management.
AMIS 861 - Seminar in Accounting G 5
Su, Au, Wi, Sp Qtrs. Repeatable to a maximum of 20 cr hrs.
AMIS 893 - Individual Studies G 1-6
Individual study projects in related areas in Accounting and Information
Systems. Arr. Prereq: Permission of instructor. Open only to graduate students.
Repeatable to a maximum of 15 cr hrs.
AMIS 894 - Group Studies G 1-5
Group study projects in selected areas of accounting and management
information systems. Prereq: Written permission of instructor. Repeatable.
900 Level Courses
AMIS 900 - Seminar in Accounting G 5
Examination of theoretical and empirical research in accounting and
management information systems.
AMIS 998 - Research in Accounting: Thesis G 1-18
Research for
thesis purposes only. Repeatable.
AMIS 999 - Research in Accounting: Dissertation
G 1-18
Research for dissertation purposes only. Repeatable.
