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Courses - Spring 2020
BUAC
Accounting and Information Assurance Department Site
BUAC706
(Perm Req)
Business Ethics for Accountants and Auditors
Credits: 2
Grad Meth: Reg, S-F
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
(Perm Req)
Forensic Accounting/Auditing
Credits: 2
Grad Meth: Reg, S-F
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
(Perm Req)
Essentials of Negotiation
Credits: 2
Grad Meth: Reg, S-F
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.
BUAC756
(Perm Req)
Informtion Security, Audit and Control
Credits: 2
Grad Meth: Reg, S-F
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, S-F
BUAC758F
(Perm Req)
Special Topics in Accounting and Information Assurance; Intermediate Accounting III
Credits: 2
Grad Meth: Reg, S-F
BUAC758G
(Perm Req)
Special Topics in Accounting and Information Assurance; Accounting Analytics
Credits: 2
Grad Meth: Reg, S-F
BUAC758O
(Perm Req)
Special Topics in Accounting and Information Assurance; EXTERNAL AUDITING
Credits: 3
Grad Meth: Reg, S-F
BUAC759
(Perm Req)
Independent Study in Accounting and Information Assurance
Credits: 1 - 6
Grad Meth: Reg, S-F
Contact department for information to register for this course.
BUAC764
(Perm Req)
Tax II: Taxation of Corporations & Other Entities
Credits: 2
Grad Meth: Reg, S-F
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
(Perm Req)
Tax IV: Real Estate Taxation
Credits: 2
Grad Meth: Reg, S-F
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.