This course emphasizes the perspective of preparers of financial statements covering financial statement preparation with an emphasis on the areas of financial accounting that are problematic, including revenue recognition, expense allocation, inventories, post-employment benefits, leases, and stock options.

This course is built from the premise that technology has changed the role of the accountant. A heightened awareness of systems, technology, and data analysis is becoming increasingly required of individuals in the different accounting fields. Data has proliferated in business, and managers and accountants need to understand the implications for decision-making and tap into the data to provide better insights into a firm/client/customer/supplier, etc. This course is intended to provide students with an understanding of data analytic thinking and terminology as well as hands-on experience with data analytics tools and techniques. Students should leave this course with the skills necessary to translate accounting and business problems into actionable proposals that they can competently present to managers and data scientists. While there will be some use of tools in this course, the focus of this class is on concepts, not algorithms or statistical math.

This course develops skills in identifying and researching issues in taxation, and explores advanced topics in federal taxation of individuals, property transactions and business entities including C corporations, partnerships, S corporations, trusts and estates and tax-exempt organizations. Additional topics include coverage of ethics and responsibilities in tax practice and differences between tax and financial accounting. This course entails the hands-on use of the tax research service 'CCH IntelliConnect' and prepares students interested in sitting for the REG section of the CPA exam.

This course assesses special topics in accounting including international accounting, estate and trust, bankruptcy and fund accounting, including governmental, nor-for-profit, and hospital accounting. This course prepares students interested in sitting for the FAR section of the CPA exam.

This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.

This course offers an enhanced understanding of accounting information systems (AIS) through hands-on exercises and internal control analyses. This course provides experience in a comprehensive enterprise resource planning (ERP) system, namely SAP. Using traditional business transactions, students will experience the complexities of an ERP system, become familiar with the internal control problems specific to ERP systems, and understand the similarities to, and differences from, traditional accounting systems. It includes hands-on experience creating and analyzing transactions in SAP modules; assessing the modules' internal controls; and synthesizing current AIS/ERP issues, such as security and privacy, disaster recovery, block chain, cryptocurrencies, anti-fraud, and audit resources, control and audit systems, and XBRL. It also includes hands-on exercises in Lumira, a data visualization and accounting analytics application.

This is an advanced course that assumes students have a strong background in auditing with either an undergraduate course in auditing or work experience as an auditor. The course utilizes CPA Examination Review materials, quizzes, and testing to prepare students for the CPA Examination while expanding their knowledge in professional ethics. risk assessment, internal control, audit evidence, auditor's reports and forensic services. Financial forensic methodology is examined as an example of other services performed by Certified Public Accountants focusing on the Rules of Evidence, preparing an expert witness report, and ethical considerations.

This course will explore a topic of contemporary interest related to accounting. Topics will vary and may include Decision-Making Using Management Accounting, Applying Research Skills to Contemporary Accounting Issues; and Fraud and Forensic Accounting. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic.

This course in advanced managerial accounting focuses on commonly used accounting methods and techniques used in making business decisions. Topics covered are measurements of divisional performance, revenue and pricing decisions, production decisions, decisions concerning resource levels, and capital budgeting decisions. Students work with complex problems and cases on both an individual and group basis.

This course is designed to introduce students to the principles of business application programming for business analytics using selected high-level languages such as R, Python, and Hadoop. Emphasis is placed on identifying the capabilities and limitations of statistical computing languages for big data. Students will learn skills and techniques to solve big data problems through a series of steps that involve identification of problems, design of the solution logic, formal representation of program specifications, and implementation. The focus is on accessing data from multiple sources, manipulating different types of programming objects, performing character manipulation, and generating reports. Students will design and develop several computer programs throughout the term. 

The purpose of this course is to provide students with an understanding of the critical role that good data and effective information systems play in today’s organizational problem solving and decision making. There are two main components of this course: (1) the historical perspective on the strategic role of data and computer systems; and (2) the structures, issues, and trends in contemporary business systems and analytics.

This course is about structured analysis and design methodology for complex business systems. Students become familiar and use Entity Relationship Diagrams, Data Structure Diagrams, Data Flow Diagrams, Data Dictionaries, and Process Specifications to develop Systems Specifications. These specifications are utilized as the blueprint to develop and implement relational databases, and explore the Structured Query Language (SQL) used to manipulate and operate the database.

This course focuses on data warehousing and data mining in organizations. Topics covered in the course include: data warehousing and mediation techniques aimed at integrating distributed, heterogeneous data sources; data mining techniques such as rule-based learning, decision trees, association rule mining, and statistical analysis for discovery of patterns in the integrated data; and evaluation and interpretation of the mined patterns using visualization techniques.

Today's healthcare organizations are under intense regulatory and financial pressures to improve quality, efficiency, patient safety, patient satisfaction, and positive outcomes. This course is concerned with the study of how descriptive, diagnostics, predictive, and prescriptive analytics tools and techniques can impact the overall performance of healthcare organizations. Students learn to extract, collect, analyze, visualize, and interpret data from patient health records, insurance claims, financial records, and tell a compelling and actionable story. Class exercises enable students to understand ways to improve the effectiveness and efficiency of healthcare organizations.

This course introduces students to decision making and problem solving with simulation and optimization tools and techniques. Students learn to formulate and construct a decision model with spreadsheets and use the optimization tools, Monte Carlo simulation, and sensitivity analysis to generate and interpret solutions. The course covers different types of optimization and simulation models, including linear programming, sensitivity analysis, integer linear programming, goal programming, multiple objective optimization, simulation modeling, and queuing theory.

One of the skills that characterize great business data analysts is the ability to communicate practical implications of quantitative analyses to any kind of audience member. In this course, students will learn how to visualize data, tell a story, and explore data by reviewing the core principles of data visualizing and dashboarding. The course aims to focus on effective and high impact visualizations of common data analyses to help them convey conclusions directly and clearly. Students will be able to get practiced in designing and persuasively presenting business "data stories" that use these visualizations, helping stakeholders make decisions and take action based on their business data capitalizing on design principles.

This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.

(Cross-listed with RMI 301)
Introduction to the underlying principles, practices, and the legal aspects of insurance; discussion of industry structure and company operations; and survey of personal lines (auto, homeowners, and life) and commercial lines coverages.

This course focuses on how managers can construct a decision-making process and manage the creation of shareholder value. As the majority of financial decisions require an estimate of future events, we will spend considerable time investigating how to achieve the above objectives, subject to the constraints of an uncertain future. Outside readings, case studies, and text material will be used to integrate current financial theory with pragmatic financial decision making. 

An examination of the firms, such as banks, insurance companies, finance companies, securities firms, and mutual funds, that provide financial services to consumers and businesses. Topics include the domestic and international financial environment in which financial service firms operate; financial market risk and its management; ethical and legal issues; and managerial problems specific to each service firm.

(Cross-listed with MKT 308)
Financial Services Marketing is cross-listed with the Marketing Department. The course focuses on how financial institutions design and market their services and products. The marketing mix for financial services, consumer and commercial markets, and their buying behavior are also studied. The impact of regulatory factors on marketing financial services and products is studied. This course is designed especially for marketing and/or finance majors contemplating careers in financial services marketing. 

(Cross-listed with RMI 313)
A study of the nature and operation of employer-sponsored benefit plans offered in a complex socioeconomic and political environment. Topics include mandated benefits such as Social Security, workers compensation, and unemployment insurance, as well as a more in-depth examination of group life, health, disability, and qualified and non-qualified retirement plans. Emphasis is on benefit plan design, administration, cost, funding, and regulation as viewed from a benefit manager's financial perspective. 

(Cross-listed with RMI 314)
Designed to acquaint the student with the nature of risk management and the role of the risk manager in business or governmental organizations. Emphasis on the risk management process of identification and measurement of loss exposures and selection of treatment techniques, including finance and control techniques from a holistic perspective. 

This is a full-time, paid, approximately four-month assignment in a cooperating firm. Involves job-related learning under faculty supervision.The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. A co-op counts as a free elective and not as a course in the major. Grading for co-ops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Part-time, generally non-paid,employment in a financial/insurance setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. An internship counts as a free elective and not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 260 is used if taken in sophomore year, 360 is used if taken in junior year, and 460 if taken in senior year. 

Full-time, paid employment in a financial/insurance setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. An internship counts as a free elective and not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the Experiential Education Advisor in the Finance Department has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.  

Financial Statement Analysis focuses on the interpretation and use of financial statements for decision-making by investors, creditors, and internal management. Financial statements provide users with a scorecard of historical performance and the ability to look forward and project likely future financial performance. Outside readings, case studies, and text material will be used to integrate current financial statement guidelines with financial statement analysis. 

Focuses on current practice and recent theoretical developments in the securities market. Special emphasis on the stock and bond markets. Deals with the characteristics of individual securities and portfolios. Also criteria and models for alternative portfolio composition, and criteria for evaluation and measurement of portfolio performance, all in a global context. 

The study of multinational business practice, direct foreign investment, and managerial challenges in operating abroad. Foreign exchange markets, exchange rate determination, forecasting and hedging, and other contemporary issues in global finance. 

(Cross-listed with RMI 420)
A functional course emphasizing the interrelationships among underwriting, investment, regulation, and other aspects of insurance company and insurance agency operations. Spreadsheets are used to demonstrate effective financial management of the insurance firm. 

This is a full-time, paid, four- to eight-month assignment in a cooperating firm. Involves job-related learning under faculty supervision. The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. A co-op counts as a free elective and not as a course in the major. Grading for coops is on a pass/fail basis (grading for internships is on a letter grade, i.e., not pass/fail, basis); the faculty member who is supervising the experience has the discretion as to whether to roster it as a co-op or internship. Students in the Business Scholars Co-op Program must take it pass/fail. 

Part-time, generally non-paid,employment in a financial/insurance setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. An internship counts as a free elective and not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis. The number 260 is used if taken in sophomore year, 360 is used if taken in junior year, and 460 if taken in senior year. 

Full-time, paid employment in a financial/insurance setting to provide on-the-job training. Involves appropriate job-related learning assignments under faculty supervision. The position must be approved by the department; consult the Experiential Education Adviser in the Finance Department for registration information. An internship counts as a free elective and not as a course in the major. Grading for internships is on a letter grade, i.e., not pass/fail, basis (grading for co-ops is on a pass/fail basis); the Experiential Education Advisor in the Finance Department has the discretion as to whether to roster it as a co-op or internship. The number 365 is used if taken in junior year and 465 if taken in senior year.  

Selected topics in finance studied in depth under the direction of faculty. 

Designed as the capstone course for the Investment and Financial Analysis track. In-depth coverage of issues in financial analysis, such as ethics, financial reporting, equity investments, portfolio management, fixed income investments, derivatives, and others. Course includes mock exams for the CFA I exam, and students agree to sit for the actual CFA I exam in June. 

This course looks at the various financing mechanisms which impact the structure and delivery of health care in the United States with particular emphasis upon governmental financing, managed care, employer sponsored health plans, and emerging insurance models. The course examines the impact of these financing mechanisms upon diverse health delivery systems including acute care, medical practice organizations, long term care, and the pharmaceutical and medical devices sector.

This course covers a broad overview of finance topics from a data analytics perspective. Students will learn the ins and outs of applied data analysis and a conceptual framework for thinking about data from both a statistical and machine-learning perspective with applications in finance. Students will learn to understand and apply concepts like capturing and analyzing new sources of financial data, building predictive models, and running simulations of market events, using concepts of data analysis and probability in investment science, risk management, valuations, rates of return and profitability analysis. The course aims to provide a theoretical and practical framework in which students will be challenged to solve real-world problems in the finance field and gain familiarity with commonly used stochastic models.

The course examines the risk management process as applied to the whole range of risks to which a corporation is exposed: financial, insurable, operational, and business. It focuses on risk in general and how multiple sources of risk can be addressed with strategies that integrate risk management and capital management. Specific topics include hedging, insurance, post-loss investment, contingent capital, finite risk reinsurance, and insurance-linked securities. Emphasized throughout the course is that managing risk effectively is essential to corporate value, success, and survival.

This course provides an examination of modern financial markets. Specifically, we discuss the largest financial intermediaries including commercial banks, finance companies, securities firms, investment banks, mutual funds and hedge funds with a focus on balance sheet structures, regulation, and current issues and trends. We also examine various financial instruments, derivatives, and off-balance sheet activities that are useful from a risk-management perspective within the industry.

This course will introduce students to the world of financial and real derivatives analysis. The focus will be on options. Students will be introduced to option pricing and policy uses. In addition, the controversial issues of executive stock options, real options, and hedge fund policy will be explored. The course will evolve with the ever- changing derivatives market. The latest products and controversies will be examined.

The course focuses on current practice and recent theoretical developments. It deals with the characteristics of individual securities and portfolios, criteria and models for alternative portfolio composition, criteria for evaluation and measurement of performance, and the impact of government regulation. The evaluation of current theory, its significance for the financial management decision-making, and the consideration of relevant empirical evidence are covered.

Current developments in global financial markets and instruments from the perspective of firm management. Topics include an overview of foreign security markets, trends in foreign exchange risk management, and the impact of international debt on multinational firms.

The course provides an analysis of the acquisition by one firm of all or some of the assets of another firm, and its impact on both the companies involved and on society. Topics include a discussion of the types of combinations, the motivations of the participants, the financial analysis required to carry out merger or acquisition activities, negotiation strategies, and the tax and accounting options that are available to the parties involved.

This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.

This seminar covers the breadth of material included in the Chartered Financial Analyst (CFA I) exam. It includes CFA I mock exams and students are encouraged to sit for Level I of the CFA exam at the end of the course.

These courses will explore topics of contemporary interest. Course titles include, but are not limited to Trends in Employee Benefit Planning, and Speculative Market Analysis, among others. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic.

This course focuses on career development and building a "Professional Skills Portfolio." The initial orientation toward building a resume and developing strategies to obtain a job provides the basis of continued career planning and professional growth. This course is offered in conjunction with MBA 811.

Students will learn to plan, draft, revise, and edit documents (such as letters, memos, e-mails, executive summaries, proposals, and reports) required of them as professionals in a business environment.

This course is an introductory study of financial accounting. It includes the study of basic accounting language and concepts, recording financial transactions, preparation and interpretation of financial statements, accounting methods, business decisions, inventory valuations, and methods of obtaining capital.

This course serves as an introduction to the financial system and its relationship to the financing of domestic and international business activity. Financial market components and phenomena such as financial instruments, institutions, flow of funds, market efficiency, interest rate determination and term structure, exchange rates, and the balance of payments are analyzed. The governmental impact on financial markets, manifested through monetary and fiscal policy and regulation, is also covered. An introduction is given to the concept of financial asset valuation and the time value of money. The emphasis is on the significance of these elements for conducting the financial affairs of businesses.

This course is designed to teach the principles of both micro and macro economics and to help the students understand the economic events that shape the world, markets and businesses. The course develops students' abilities to interpret how businesses form and operate under various market situations. Topics such as supply and demand, elasticity, relevant cost definition and relationships, profit optimization, market characteristics and long-run profitability implications, resource costing, and global market competitive responses are studied. The course further examines the role and activities of the various economic sectors consisting of households, businesses, and governments, and how those actions impact the state of the economy. The roles of government and the Federal Reserve are evaluated and their impact examined.  Topics such as Gross Domestic Product, economic growth, inflation, unemployment, fiscal policy, monetary policy, banking, international trade, and exchange rates are studied.

The course shows how the techniques of marketing management can be used to attract and satisfy customers while building long-term business profitability. Topics include (1) market, consumer, and competitive analysis; (2) segmentation, targeting, and positioning; (3) product development, pricing, promotion, and distribution; and (4) marketing strategy and planning.

This course focuses on the firm's management accounting system as its primary information system. It examines the problems of cost measurement, planning, coordination, control, and performance evaluation. It explores how accounting systems address business problems and evolve in response to the changing economic environment. The course will relate ethical and global issues to managerial accounting topics. The students will explore and analyze "real world" data and apply their gained knowledge to contemporary managerial accounting problems and cases.

This is a survey course focusing on how managers can construct a decision-making process focusing on maximizing the value of the firm. Because the majority of financial decisions require an estimate of future events, considerable time will be spent investigating how to achieve the above objectives, subject to the constraints of an uncertain future. Outside readings, case studies, and text material will be used to integrate current financial theory with pragmatic financial decision making. A working knowledge of the basic concepts in finance, accounting, and statistics is assumed. The use of an electronic spreadsheet is needed for homework assignments and case analysis.

This course introduces students to the growing field of business analytics. Business analytics is the use of data, information technology, statistical analysis, and quantitative methods and models to support effective organizational problem solving and informed decision making. The course includes methods, tools, and techniques for summarizing and visualizing historical data, which is relevant to descriptive analytics -- the use of data to find out what has happened in the past or is currently happening; methods, tools, and techniques for extracting information from existing data in order to determine patterns, which is relevant to predictive analytics -- the use of data to find out what will happen in the future; and methods, tools, and techniques for optimization, which is relevant to prescriptive analytics - the use of data to determine the best course of action in the future.

This experiential course emphasizes the importance of feedback and self- assessment for leadership development. It includes extensive assessment of each participant's management style and skills based on self-evaluations (using structured questionnaires, decision making exercises, and role plays) and feedback from coworkers, faculty, and other participants. It includes a full day assessment workshop. Leadership development experiences emphasize time and stress management, individual and group problem-solving, communication, power and influence, motivation, conflict management, empowerment, and team leadership. Each participant identifies skills he or she needs to develop and reports on efforts to develop those skills.

This course reviews major leadership theories including trait theory, behavioral theories, contingency models, expectancy theory, path goal theory, transformational leadership, and servant leadership. The course also covers a series of in-depth exercises that address leadership skills including individual decision making, team decision making, nominal group technique, problem framing, negotiation, and managing organizational change. Students are expected to complete a written exam and a series of five short analytical papers.

This course is about the manager's responsibilities for problem solving and decision making, and those areas in which information technology can be used to gain the insight needed to support selection of decision alternatives. Students learn about the role of data, information, and knowledge in managerial problem solving and decision making. Transactional processing and database management systems (DBMS) are used to store, manage, and retrieve data in organizations. Decision support system (DSS) tools and technologies (such as natural language programming and influence diagramming) are used to organize data into information for decision analytics. Expert systems (ES) are used to synthesize information into knowledge for knowledge management. Students are required to use DBMS, DSS and ES software packages in a hands-on environment.

This course integrates the areas of finance and accounting and is designed to provide students with the ability to analyze financial statements, understand the incentives of companies to "manage" earnings through their choices of accounting methods, understand the limitations to the usefulness of financial statements, and understand the value of financial statements in decision-making from the perspective of investors, creditors and management.

This course is designed to explore the complex ethical, legal, cultural, political, social, and economic issues confronting individuals, groups, and organizations. We will use various models and theories to develop critical thinking and problem-solving skills to address the issues of a diverse set of organizational stakeholders.

This integrative capstone course is designed to expose students to strategies that companies use to build and sustain competitive advantage in the global market. The course provides students with industry, competitor, and business level analytic tools that help students to assess factors that influence strategy formulation and strategy implementation in both domestic and global markets.

This course provides students with the most up-to-date and comprehensive overview of major digital marketing channels and platforms -- Search Engine, Digital Display, Video, Mobile, and Social Media. It will teach students how to conceptualize and integrate digital marketing into a firm's overall marketing efforts. Students will complete the course with in-depth knowledge of and experience with how to develop an integrated digital marketing strategy, from formulation to implementation, and students will also learn how to measure digital marketing efforts and calculate Return on Investment.

Marketing analytics is an important component of managerial decision-making. A wide range of strategic and tactical decisions requires valid and reliable information if the firm's efforts are to be successful. The tools and techniques of marketing analytics allow managers to obtain valuable information about customers, competitors, and the market environment. It is imperative that managers understand research methods and data analysis so they can judge the appropriate use of market analytical information and understand its decision value. The objective of this course is to convey the effective application of rigorous marketing analytics to relevant managerial decisions. This course introduces today's most valuable marketing research and analytics methods and tools and offers a best-practice methodology for successful implementation. Hands-on exercises, assignments, and case studies provide students an opportunity to apply the marketing research and analytics techniques for solving key problems ranging from product development, segmentation, pricing, promotion, distribution, campaign management, brand valuation, and digital marketing strategy.

The course examines the social, cultural, psychological, and economic influences on consumer behavior. It looks at the applications of behavioral science principles to the development of marketing strategies.

This course offers a managerial view of the marketing function as it applies to the international field, describing and exploring the complexities, problems, and opportunities of worldwide marketing.

Services dominate the U.S. economy and play a critical role in setting businesses apart from competition across the globe and in the industry sectors. The course focuses on the unique challenges of managing services and delivering quality service to customers. The attraction, retention, and building of strong customer relationships through quality service are central to the course.
The course is equally applicable to organizations whose core product is service (e.g., banks, hotels, hospitals, educational institutions, and professional service, etc.) and to organizations that depend on service excellence for a competitive advantage (e.g., high tech manufactures, automotive, and industrial products, etc.).

The underlying theme of the course is that management issues in services are often different from those in manufacturing, and this has important implications for marketing strategy and implementation. This theme will be developed through a series of lectures, videos, class discussions, and both individual and group exercises.

This customized course provides students with a unique opportunity to integrate their academic work with a wide range of professional studies including but not limited to independent studies, research projects, or internships.

This course will explore a topic of contemporary interest related to Marketing. Topics will vary and may include Product Innovation and Design Thinking, Services Marketing, Sales Management and Leadership, and Travel Study. Because the topic of this course will change, it can be repeated for additional credit when taken as a different topic.