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Courses - Fall 2019
BUAC
Accounting and Information Assurance Department Site
All BUAC courses are for MS in Accounting students unless otherwise noted.
BUAC707
(Perm Req)
Financial Statement Analysis for Accountants and Auditors
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: BUAC780 or BUAC707.
Formerly: BUAC780.
Provides students with the tools to conduct a financial statement analysis, which is part of an overall business analysis. This involves understanding and using the information that financial statements are communicating to users.
BUAC710
(Perm Req)
Advanced Managerial Accounting and Control Systems
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: BUAC782 or BUAC710.
Formerly: BUAC782.
Focuses on topics that emphasize the role of managerial accounting in a firm's overall management planning and control structure. A key concern is to show how effective organizations ensure that the parts of the organization work together to create the whole, and how the sum of the parts, through synergy, can indeed be greater then the whole.
BUAC712
(Perm Req)
Business Communications for Accountants and Auditors
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: BUAC784 or BUAC712.
Formerly: BUAC784.
Focuses on the art of communication and its effects on people, organizations, and other stakeholders. The course will focus on two aspects of business communications: persuasion and effective presentations. The objective for the persuasion sessions is to have students improve upon their day-to-day oral business communications skills. This will be accomplished as participants learn to tailor each communication to the person or people with whom they are speaking.
BUAC717
(Perm Req)
Enterprise Risk Management
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: BUAC758J or BUAC717.
Formerly: BUAC758J.
Enterprise Risk Management, ERM, involves the study of the processes employed in identifying and assessing the risks and opportunities companies face, developing and implementing a plan to address those risks and opportunities, and monitoring progress implementing the plan. ERM is used to understand, control, and articulate the nature and level of risks taken in pursuit of business strategies coupled with accountability for risks taken and activities engaged in. One major benefit of ERM is that it provides an enhanced perspective and focus on risk management across the institution. The course will provide the opportunity to identify and discuss the issues and challenges in total risk management and will explore techniques for balancing enterprise risk and reward to optimize an organization's performance.
BUAC721
(Perm Req)
Business Law for Managers
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: BUSI764 or BUAC721.
Survey of United States legal institutions and processes as well as substantive areas of the law that affect business. Examination of tort and contract law, the legal forms of business organization and legal liability and major regulatory laws that affect business.
BUAC732
(Perm Req)
Intermediate Accounting II
Credits: 2
Grad Meth: Reg
Prerequisite: BUAC731.
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H. Smith School of Business.
Credit only granted for: BUAC758M or BUAC732.
Formerly: BUAC758M.
Continuing the study of accounting information covering accounting principles found in US GAAP and IFRS as they apply to cash and receivables, inventory valuation, acquisition and disposition of plant, property and equipment, depreciation, impairments and depletion, intangible assets, current liabilities and contingencies, long-term liabilities, and stockholders equity.
BUAC737
(Perm Req)
Financial Reporting for Executives
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: BUAC758R or BUAC737.
Formerly: BUAC758R.
Financial Reporting involves the study of how financial executives can meet their reporting obligations in communicating the financial performance of their companies. The course reviews the financial reporting requirements including those imposed by the Sarbanes Oxley Act on public companies that will fulfill the informational needs of various stakeholders, including investors, stockholders and creditors, the primary financial statement users, along with customers, employees, and regulators. The course examines techniques to effectively meet these informational requirements, including accounting for and disclosing transactions and events that affect the primary financial statements income statement, balance sheet, statement of stockholders equity and cash flow statement.
BUAC743
Financial Statement Analysis
Credits: 2
Grad Meth: Reg
Prerequisite: BUSI610.
Restriction: Must be in one of the following programs (Business and Management (Master's); Business and Management (Master's)) ; or permission of BMGT-Robert H. Smith School of Business.
Provides students with the tools to conduct a financial statement analysis, which is part of an overall business analysis. This involves understanding and using the information that financial statements are communicating to users.
BUAC758C
(Perm Req)
Special Topics in Accounting and Information Assurance; Data Driven Decision Making I
Credits: 2
Grad Meth: Reg
BUAC758D
(Perm Req)
Special Topics in Accounting and Information Assurance; Tax VI: State and Local Taxation
Credits: 2
Grad Meth: Reg
BUAC758E
(Perm Req)
Special Topics in Accounting and Information Assurance; Auditing with Automated Procedures/Accounting Analytics
Credits: 2
Grad Meth: Reg
BUAC758H
(Perm Req)
Special Topics in Accounting and Information Assurance; Applied Research for Accounting & Auditing
Credits: 2
Grad Meth: Reg
BUAC758Q
(Perm Req)
Special Topics in Accounting and Information Assurance; Research on Accounting and Economic Aspects of Cybersecurity
Credits: 2
Grad Meth: Reg
BUAC758S
(Perm Req)
Special Topics in Accounting and Information Assurance; Systems for Data Analysis
Credits: 2
Grad Meth: Reg
BUAC758U
(Perm Req)
Special Topics in Accounting and Information Assurance; Advanced Accounting
Credits: 2
Grad Meth: Reg
BUAC759
(Perm Req)
Independent Study in Accounting and Information Assurance
Credits: 1 - 6
Grad Meth: Reg
Contact department for information to register for this course.
BUAC762
(Perm Req)
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.
BUAC766
(Perm Req)
Taxation of Not-for-Profit 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: BUAC758W or BUAC766.
Formerly: BUAC758W.
An introduction to the theory and practice of taxation as applied in the nonprofit sector. The practice of taxation for nonprofits requires, inter alia, an understanding of the legal framework for these entities. Therefore, the course will devote significant time to understanding the legal environment and framework associated with nonprofits. The course goal is to enable students to become proficient in the major aspects of nonprofits that apply to the work of public accountants.
BUAC774
(Perm Req)
Tax VII: Estates, Trusts, & Personal Finance Planning
Credits: 2
Grad Meth: Reg
Restriction: Must be in Business and Management (Master's) program; or permission of BMGT-Robert H.
Covers the general tax considerations impacting estates and trusts. Includes an overview of the estate transfer tax and gift tax regime, in order to provide context to estate and trust income taxation. In addition, the course will cover how estates, trusts, and beneficiaries are taxed, and analyze some common estate planning techniques using trusts, including charitable trusts, grantor retained annuity trusts (GRATs), defective grantor trusts, valuation discounts, and other tax planning concepts.