| ACG2021:
Principles of Financial Accounting | 3 | Prerequisite: Sophomore standing and completion of MAC 1105 or equivalent with "C" or better.
Description: This course is a conceptual introduction to financial accounting. In this course, primary emphasis is placed on income measurement and the interpretation of conventional financial statements.
Availability: Offered every semester.
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| ACG2071:
Principles of Managerial Accounting | 3 | Prerequisite: ACG 2021 and MAC 1105 or equivalents each with a grade of "C" or better.
Description: This course is the conceptual introduction to managerial accounting. The material covers accounting for cost reporting and control, reports, statements, and analytical tools used by management.
Availability: Offered every semester.
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| ACG3103:
Intermediate Accounting Problems and Concepts I | 3 | Prerequisite: ACG 2021 with a "C" or better.
Co-requisite: CGS 1100.
Description: The course is a study of accounting principles and assumptions underlying the theories of matching costs and revenues to determine income and financial position. The course stresses asset acquisition, valuation, and allocation. The course encourages a critical evaluation of existing accounting theory and practice.
Availability: Offered every semester.
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| ACG3113:
Intermediate Accounting Problems and Concepts II | 3 | Prerequisite: ACG 3103 with "C" or better.
Description: This course is a continuation of ACG 3103.
Availability: Offered every semester.
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| ACG3123:
Intermediate Accounting Problems and Concepts III | 3 | Prerequisite: ACG 3113 with "C" or better.
Description: This course is a continuation of ACG 3113 with emphasis on special contemporary problems, FASB pronouncements, and fund accounting.
Availability: Offered every semester.
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| ACG3501:
Fund Accounting | 3 | Prerequisite: ACG 3103 with "C" or better.
Description: This course includes specific accounting methods and techniques applicable to governmental and not-for-profit organizations.
Availability: Offered infrequently.
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| ACG4201:
Advanced Accounting | 3 | Prerequisite: ACG 3123 with "C" or better.
Description: This course is an in-depth study of consolidated financial statements. Other topics include accounting for foreign operations and international accounting standards.
Availability: Offered infrequently.
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| ACG4251:
International Accounting | 3 | Prerequisite: ACG 3113 with "C" or better
Description: This course is an in-depth study of the major issues and practices in international accounting. Topics include history, environmental influences, the international monetary system, accounting for changes in monetary values, contemporary issues, information disclosure, pricing, international information systems, international auditing standards and professional groups.
Availability: This course is usually offered every summer.
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| ACG4361:
Cost Accounting | 3 | Prerequisite: ACG 2071 and CGS 1100 with "C" or better.
Description: This course includes an analysis of cost data for goods and services for planning, controlling, and decision-making.
Availability: Offered every semester.
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| ACG4381:
Controllership | 3 | Prerequisite: ACG 4361 with "C" or better
Description: This course studies the duties and responsibilities of the chief accounting officer in a business organization. Topics will include the relationship of the controller to other officers of an organization and the selection and use of accounting data for control and decision-making.
Availability: This course is usually offered fall and spring.
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| ACG4401:
Accounting Information Systems | 3 | Prerequisite: ACG 3103 with "C" or better.
Description: This course includes analysis, design, and implementation of transaction processing cycles and the roles they play in the internal control of the organization.
Availability: Usually offered every semester.
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| ACG4621:
EDP Auditing and Control | 3 | Prerequisite: ACG 4401 and ACG 4651 or ACG 4671 with "C" or better
Description: This course focuses on how to design effective and efficient systems of internal control, and how to perform audits in an EDP environment. Special emphasis is placed on software, auditing techniques, advanced techniques and computer security.
Availability: This course is offered infrequently.
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| ACG4651:
Auditing | 3 | Prerequisite: ACG 3113 and ACG 4401 with "C" or better.
Description: This course includes an examination of the external auditor's professional responsibilities and functions in today's international marketplace. This course addresses audit planning, internal control evaluation, substantive testing, and report generation in detail.
Availability: Usually offered every summer.
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| ACG4671:
Internal Auditing | 3 | Prerequisite: ACG 3113 and ACG 4401 with "C" or better.
Description: This course is an examination of corporate governance perspectives, managing risk, and internal controls. It examines the internal auditor's role in evaluating and improving the effectiveness of risk management, control, and governance processes. Particular emphasis is placed on the professional standards of internal auditing, audit approaches, managing the internal audit, and planning, performing, and reporting audit work.
Availability: Offered infrequently.
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| ACG4682:
Forensic Accounting | 3 | Prerequisite: ACG 4401 with "C" or better
Description: This course is an examination of the tools and techniques utilized in the investigation of financial fraud. Particular emphasis is placed upon fraudulent financial reporting, litigation support, cybercrime, business valuation, and disaster recovery and reconstruction.
Availability: Usually offered every fall.
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| ACG4863:
Accounting and Management Control in the Film Industry | 3 | Prerequisite: ACG 3103
Description: This course is an exploration of accounting and management control systems for highly creative activities, using the film industry as a model. There is a particular emphasis on the preparation and analysis of film budgets.
Availability: Offered infrequently in the summer.
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| ACG4901:
Directed Independent Study in Accounting | v. 1-3 | Prerequisite: ACG 3103 with "C" or better and a UNF GPA of 3.00 or above
Description: This course involves special studies undertaken independently by students under the supervision of an accounting department faculty member. Each student must have the faculty supervisor and Department Chairperson's approval of a special study prior to enrollment.
Repeatability: This course may be repeated with change of content up to a maximum of 6 credits.
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| ACG4931:
Special Topics in Accounting | v. 1-3 | Prerequisite: ACG 2071 with a "C" or better and permission of the advisor or department chair
Description: This course is a study of special topics not offered in other departmental courses.
Repeatability: This course may be repeated with change of content up to a maximum of 9 credits.
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| ACG4941:
Accounting Internship | v. 1-3 | Prerequisite: ACG 3103 with "C" or better and a UNF GPA of 3.00 or above.
Description: Significant accounting work experience with a cooperating accounting business, governmental, or civic organization is required in this course. Credit depends upon length of internship. Prior approval of advisor and department chair is required. Grading is on a pass/fail basis. See www.unf.edu/coggin for detailed internship guidelines.
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| ACG4944:
Small Business Counseling | 3 | Prerequisite: ACG 3103 with a "C" or better and permission of the instructor and the department chair
Description: This course is a practicum in providing assistance to small businesses with accounting problems.
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| ACG4956:
Study Abroad in Accounting | v. 1-9 | Prerequisite: Permission of the instructor
Description: In this course students will study a country's business practices with a particular emphasis on accounting. During this course the student will: understand the culture, geography, history, and politics of the country; travel to the country; study the difference between business in the U.S. and business in that country; and learn about the current issues facing that nation. The course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip work.
Repeatability: This course may be repeated up to 9 credits
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| FIN3140:
Personal Finance | 3 |
Description: This course is a survey of the problems and techniques of personal, financial planning. It includes: consumer credit, insurance, taxes, home ownership, personal investment, managing cash income, controlling expenditures and estate planning. This course may not be taken for credit by students majoring in financial services or finance.
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| FIN3303:
Financial Markets and Institutions | 3 | Prerequisite: ECO 2013, FIN 3403
Description: This course presents financial markets theory and applies it to the mechanisms of financial markets and institutions. Themes include the supply of and demand for loanable funds; interest rate theory and determination; money and capital markets; and monetary, fiscal and debt management policies by various types of financial institutions.
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| FIN3403:
Financial Management | 3 | Prerequisite: ACG 2071, STA 2023, ECO 2023 with "C" or better
Description: This course focuses on management techniques for and considerations in determining short-term, intermediate-term, and long-term financial needs. Sources of funds available to management and the relevant financial instruments will be examined.
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| FIN4126:
Seminar in Financial Planning | 3 | Prerequisite: FIN 4504 and REE 4043
Description: This course is designed to study current issues in financial planning through case analysis and discussions.
Availability: This course is usually offered in the spring only.
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| FIN4128:
Financial Planning Process and Development | 3 | Prerequisite: FIN 4504 and TAX 3721 or TAX 3001 and RMI 4135
Co-requisite: RMI 3011 and FIN 4132
Description: This course examines professional issues in financial planning, including: ethical considerations; regulation and certification requirements; written and oral communication skills; and professional responsibility. Students are expected to use skills obtained in other financial planning courses and perhaps work experiences in the completion of a comprehensive personal financial planning case, other mini-case studies, and calculation templates.
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| FIN4132:
Estate Planning | 3 | Prerequisite: TAX 3721
Description: This course focuses on the fundamentals of estate planning, including the social and family implications of federal/state taxation of transfers of wealth by gift or at death. Trusts, guardianships and post mortem planning are covered in this course. How planning is affected by business assets, employee benefits, and insurance will also be studied.
Availability: This course is offered only in the spring term.
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| FIN4414:
Financial Management II | 3 | Prerequisite: FIN 3403 with "C" or better
Description: This course involves the examination of advanced topics in financial management of the profit-making firm. Topics covered include: determination of funds, cost of capital, and capital-structure planning. Case discussion is used in addition to readings and problems.
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| FIN4453:
Financial Modeling | 3 | Prerequisite: Permission of the instructor is required.
Description: This course will teach the user intense Microsoft Excel-based financial modeling. While we start with some basic functions, the course involves very advanced finance from other finance courses. Therefore, an understanding of basic corporate finance, investment, and derivatives theories is assumed and not the focus of this course. Rather, the focus in this course is on teaching the user how to model a particular financial theorem in Microsoft Excel. For example, you will learn how to estimate betas and the security market line in Microsoft Excel, but an understanding of the topic is assumed.
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| FIN4461:
Financial Statement Analysis | 3 | Prerequisite: FIN 3403
Description: This course is an in-depth analysis of financial statements, and of the basis which underlie their preparation. It presents a thorough understanding of the process of income determination and of asset and liability measurement, as well as the distortions to which these may be subject.
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| FIN4504:
Investments | 3 | Prerequisite: FIN 3403 with "C" or better
Description: This course focuses on the principles and practices of investments. The factors influencing security values are covered in this course.
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| FIN4514:
Securities Analysis and Portfolio Management | 3 | Prerequisite: FIN 4504
Description: This course is an examination of the theoretical framework, analytical tools, and decision-making skills required for analysis and selection of investments. Portfolio selection, management, and performance evaluation are also considered.
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| FIN4533:
Derivatives | 3 | Prerequisite: FIN 4504
Description: This course introduces students to the theoretical and practical aspects of the markets for financial futures, options, and other derivatives.
Availability: This course is normally offered in the fall semester only.
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| FIN4556:
Behavioral Finance | 3 | Prerequisite: FIN 4504
Description: This course introduces students to the area of behavioral finance, which is a rapidly growing area that deals with the influence of psychology on the behavior of financial practitioners. Behavioral phenomena play an important role in portfolio theory, asset pricing, corporate finance, and the pricing of derivative financial instruments. This course covers behavioral biases, violations of the EMH and market prediction, individual and institutional investor behavior, and corporate finance.
Availability: This course is normally offered in the spring semester only.
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| FIN4560:
Student Managed Investment Fund I | 3 | Prerequisite: FIN 4504
Description: This is the first in a sequence of two courses whereby students manage a real portfolio of securities. The students selected for this course establish the security selection criteria, research the prospective investments, generate reports, make decisions to buy or sell, and execute the trades. Administrative responsibilities are assigned and analyst teams are formed. Students accepted into the course must continue to Student Managed Investment Fund II during the next term.
Availability: This course is offered only in the fall.
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| FIN4561:
Student Managed Investment Fund II | 3 | Prerequisite: FIN 4560
Description: This course is a continuation of Student Managed Investment Fund I. In this course students will continue to evaluate securities; however, more attention is directed at the beginning to position the portfolio for the idle summer months by identifying core holding, and the preparation of the Annual Fund Report.
Availability: This course is offered only in the spring.
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| FIN4604:
International Finance | 3 | Prerequisite: FIN 3403
Description: This course is a comprehensive survey of international finance. It provides a basic understanding of the forces that affect the relative values of currencies, the financial problems associated with international capital markets, and international institutions. Case studies will be used to illustrate specific situations.
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| FIN4901:
Directed Independent Study Finance | 3 | Prerequisite: FIN 3403
Description: This course involves special studies undertaken independently by students under the supervision of a finance faculty member. Students must have the faculty supervisor and Department Chairperson's approval for a special study prior to enrollment. May be repeated with change of content up to a maximum of 6 credits.
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| FIN4931:
Special Topics in Finance | v. 1-3 | Prerequisite: FIN 3403 and permission of the advisor and the department chair
Description: This course involves the study of special topics not offered in other departmental courses.
Repeatability: This course may be repeated with change of content up to a maximum of 6 credits.
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| FIN4941:
Finance Internship | v. 1-3 | Prerequisite: FIN 3403 and prior approval of an advisor and internship coordinator is required
Description: This course involves significant work experience in finance with a cooperating business, governmental or civic organization. Credit received depends upon the length of the internship. Grading is on a pass/fail basis.
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| FIN4956:
Study Abroad in Finance | v. 1-9 | Prerequisite: Permission of the instructor
Description: In this course students will study a country's business practices with a particular emphasis on finance. During this course the student will: understand the culture, geography, history, and politics of the country; travel to the country; study the differences between business in the U.S. and business in that country; and learn about the current issues facing that nation. This course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip work.
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| REE4043:
Real Estate Analysis | 3 |
Description: This course is a prerequisite to all other courses in real estate and regional development. This course looks at the decision-making process for development, financing, marketing, and management of real estate within the framework of our government, economic, legal, and social systems.
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| REE4103:
Real Estate Appraisal | 3 | Prerequisite: REE 4043
Description: This course focuses on the valuation and appraisal framework applied to residential and income-producing property. The emphasis in the course is on valuation theory and process as a tool for business decisions.
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| REE4204:
Real Estate Finance | 3 | Prerequisite: REE 4043
Description: This course focuses on financial analysis and structuring of real estate projects, traditional and creative concepts and mechanisms for construction and permanent financing, portfolio problems, governmental programs, money and mortgage market analysis, computers and financial models.
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| REE4303:
Real Estate Finance and Investments | 3 | Prerequisite: FIN 3403, REE 4043
Description: This course studies advanced concepts, principles and models of real estate finance and investment analysis. Emphasis in the course is on case analysis and policy information.
Availability: This course is usually offered only in the spring.
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| REE4900:
Directed Individual Study | v. 1-3 | Prerequisite: Permission of the instructor
Description: This course involves the investigation of selected problems and topics of current and permanent import in real estate and urban land economics.
Repeatability: This course may be repeated with change of content up to a maximum of 6 credits.
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| RMI3011:
Risk Management and Insurance | 3 |
Description: This course focuses on understanding the importance of risk in the business firm and the family unit; principles underlying the selection of the means of handling economic risk; and the analysis of insurance as one of the techniques of risk management.
Availability: This course is usually offered only in the spring.
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| RMI4135:
Employee Benefit Plans | 3 | Prerequisite: MAN 3025
Description: This course focuses on the study of the group and social insurance that provide death, disability, and retirement benefits. This course also covers the analysis of contractual arrangements, benefit formulas, financing, and underwriting.
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| TAX3001:
Federal Income Tax | 3 | Prerequisite: ACG 2071 with "C" or better
Description: This course focuses on the federal income tax law as it applies primarily to individuals.
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| TAX3011:
Income Tax for Corporations and Partnerships | 3 | Prerequisite: TAX 3001 with "C" or better and ACG 3103 with a "C" or better
Description: This course focuses on the federal income taxation of corporations and partnerships.
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| TAX3721:
Tax Planning in Financial Decisions | 3 | Prerequisite: ACG 2021 with a "C" or better
Description: This course is designed for those business students interested in a general understanding of the tax law and its implications for the planning and decision-making processes necessary for both individuals and business entities. Accounting majors may not take this course for credit.
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| TAX4901:
Directed Independent Study in Taxation | v. 1-3 | Prerequisite: TAX 3001 with a "C" or better and permission of the instructor and department chairperson
Description: This course involves special studies undertaken independently by students under the supervision of an accounting department faculty member.
Repeatability: This course may be repeated with change of content up to a maximum of 6 credits.
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