Accounting Courses
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AccountingBro 7/30/10 12:36 PM Page 4
Curriculum
Courses Mitigating Risks Through SOX Compliance
MGMT X429.11 (1.5 units)
Pre-MBA Accounting This course is accepted as an elective in the Business
MGMT X419.2 (3 units)
Administration, Investor Relations, and Management of
An elective in the Business Administration Certificate Business Contracts Certificate Programs. This course is
Program. Develop the basic tools and aptitudes you a hands-on, practical walkthrough of the Sarbanes-Oxley
need to successfully complete your quantitative business financial and accounting compliance, disclosure and
coursework in this interactive learning experience. You implementation process. This course will provide
will learn to trace transactions that reflect a company’s students with 1) the information, skills, terminology and
business activities and interpret your analysis. This controls necessary to understand and implement the
course covers theories of accounting methods, typical SOX process at their companies; 2) exposure to all
financial statements, and how financial statements are phases of the implementation process using a risk-based
used as decision-making tools. You will learn to recog- approach; and 3) increased knowledge of how strength-
nize accounting implications, financial statement data, ening Sarbanes-Oxley compliance can produce great
and the rationale behind important accounting concepts. business benefits, including improving operational
efficiency, reducing costs, and increasing productivity.
Intermediate Accounting: Theory and Practice I
MGMT X100A (4 units)
International Accounting Standards
This course provides in depth coverage of financial MGMT X429.12 (3 units)
accounting standards, the conceptual framework under- An elective in the Investor Relations and Management
lying financial accounting, and the accounting informa- of Business Contracts Certificate Programs. This course
tion system. Further study is made of the income focuses on recent developments for convergence of
statement, the balance sheet and the statement of cash international accounting standards. On August 2008,
flows. Additional topics include the time value of money, the Securities and Exchange Commission (SEC) voted
cash and receivables, accounting for inventory, and the to develop a “roadmap” for continuing U.S. progress
accounting for noncurrent assets. The course expands toward acceptance of international financial reporting
upon the knowledge gained in a student’s introduction standards (IFRS) for public companies by 2014. Over
to accounting course. 100 of the largest publicly-held companies became
eligible to implement IFRS in 2009. It is anticipated that
Intermediate Accounting: Theory and Practice II by 2011, the SEC will evaluate the program to determine
MGMT X100B (4 units) the feasibility of mandating the use of IFRS by all U.S.
This course is a continuation of MGMT X100A. It public companies.
provides in depth coverage of accounting for debt and
equity financing, investments, leases, income taxes Through this course, students will be able to understand
and employee compensation. Additional topics include – and most importantly apply – IFRS in their respective
earnings per share calculations, accounting changes, organizations in light of these developments. This course
correction of errors, and analysis of financial statements. is relevant for those students who are working for non-
U.S. companies and for those working for U.S. companies
that have subsidiaries in other locations or are considering
entering the global marketplace, a practice that is becom-
ing more and more common. International accounting
standards are applicable to a wide number of organiza-
tions including those listing stocks in non-U.S. stock
exchanges.
Accounting Courses