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Courses - Spring 2019
BUAC
Accounting and Information Assurance Department Site
BUAC706
Business Ethics for Accountants and Auditors
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program.
Credit only granted for: BUAC765 or BUAC706.
Formerly: BUAC765.
Considers all facets of business ethics issues within an accounting and auditing context. Ethical theory, corporate social responsibility, and individual decision-making are considered. Some of the applied topics that may be covered in this course include, but are not limited to, intellectual property issues, corporate downsizing, outsourcing, global ethics, crises management, and employment ethics.
BUAC714
Forensic Accounting/Auditing
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC792 or BUAC714.
Formerly: BUAC792.
Provides a theoretical background and practical application of fraud examinations and corporate investigations. Fraud prevention, detection, investigation, and related matters such as courtroom procedures will be included. Also considered are topics such as FCPA and securities fraud. A wide variety of teaching tools are used.
BUAC723
Essentials of Negotiation
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUMO794 or BUAC723.
Formerly: BUMO794.
This highly experiential course will improve students' negotiation skills and capacity to acquire and effectively use bargaining power. By using a variety of assessment tools, feedback sources, skill-building exercises, and exercise debriefings, the class will increase students' negotiating self-confidence and improve their capacity to claim value and achieve win-win solutions to individual, team, and organizational problems. The course is designed to enhance students' negotiating self-confidence and improve students' analytical and decision-making skills (e.g., understanding bargaining zones, knowing when an agreement can be made and when to walk away; learning how to prepare for negotiations), interpersonal skills, creativity (e.g., identifying creative solutions to conflict), and persuasive abilities.
Courses with the BUAC prefix are offered only for students in the MS in Accounting program.
BUAC752
Internal Auditing I: Conceptual and Institutional Framework
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC786 or BUAC752.
Formerly: BUAC786.
Provides students with an overview and basic understanding of internal auditing. Internal audit's role in internal control, risk management, business processes and risks, and Sarbanes-Oxley, Section 404 compliance efforts compliance efforts are considered. Internal auditing is presented as an integral part of effective corporate governance. Examples of assurance and consulting activities undertaken by the internal audit function, as well as the sourcing strategy (i.e., full insourcing, co-sourcing or full outsourcing models) are discussed. Students are introduced to internal control theory, test design concepts and internal auditing best practices.
BUAC754
Internal Auditing II: Internal Audit Application and Practice
Credits: 2
Grad Meth: Reg
Prerequisite: BUAC786; or BUAC752.
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC787 or BUAC754.
Formerly: BUAC787.
This advanced internal auditing course contains an in-depth coverage of the internal audit process. Students receive experience in planning and conducting internal audit assurance and consulting engagements. Also, students build on the theory and techniques introduced in Internal Auditing I, through practical, in-depth coverage of specific audit areas. Other matters covered include audit evidence, workpapers, audit sampling, and communicating of engagement results. Internal auditing case studies are used to reinforce the learning process.
BUAC756
Informtion Security, Audit and Control
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC790 or BUAC756.
Formerly: BUAC790.
Builds on basic information technology (IT) courses, focusing on key issues including IT security, IT controls, and IT auditing. Addressing issues such as auditing a computer information system; assessing risks; identifying control objectives; identifying appropriate audit procedures; learning the concepts and basic features or audit software thereby providing the tools for choosing audit software; conducting an operational audit basic controls over computer information systems; and developing world-class IT control frameworks.
BUAC758B
(Perm Req)
Special Topics in Accounting and Information Assurance; Valuation for Accounting
Credits: 2
Grad Meth: Reg
BUAC758F
(Perm Req)
Special Topics in Accounting and Information Assurance; Intermediate Accounting III
Credits: 2
Grad Meth: Reg
BUAC758G
Special Topics in Accounting and Information Assurance; Accounting Analytics
Credits: 2
Grad Meth: Reg
BUAC762
Tax I: Taxation of Individuals
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758T or BUAC762.
Formerly: BUAC758T.
Federal taxation of individuals focusing on income, exclusions, deductions, depreciation, credits and capital transactions including home ownership. Property coverage includes the tax consequences of sales and dispositions of personal use assets, investment and business assets. Both tax planning and compliance issues are also covered. In addition the course covers waged based and equity-based compensation, taxable and nontaxable benefits as well as deferred compensation and various retirement plans.
BUAC764
Tax II: Taxation of Corporations & Other Entities
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758V or BUAC764.
Formerly: BUAC758V.
Students have the opportunity to gain an understanding of the basic tax competencies required for determining the appropriate tax structure for businesses; issue identification; active listening; solving tax problems.
BUAC767
Tax IV: Real Estate Taxation
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758X or BUAC767.
Formerly: BUAC758X.
Provides an in-depth examination of the tax provisions and opportunities for planning transactions that involve real estate investments and transactions. The course covers the tax implications of purchasing, holding, and selling real property. These include the determination of tax basis and the treatment of mortgage interest, property taxes, like-kind exchanges, involuntary conversions, sales and dispositions, qualifying property, and capital gains and losses. The various forms used for property transactions will be reviewed in detail.
BUAC770
Tax V: International Taxation
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758Y or BUAC770.
Formerly: BUAC758Y.
An introduction to the theory and practice of international taxation. The objective of the course is to provide students with the basic tools to approach international tax topics from a US perspective. The course addresses the fundamentals of U.S. international taxation, but also offers insight into tax planning considerations. Both the U.S. activities of foreign taxpayers, as well as the foreign activities of U.S. taxpayers are explored.