| ACG6305:
Management Accounting | 3 | Prerequisite: FIN 5405 or equivalent with a "C" or better
Description: This course involves a study of the basic cost flows through an organization, the accounting systems that are used to capture the cost data, and the managerial uses of the cost data in routine and non-routine decision-making situations. This course may not be used to satisfy CPA requirements in Florida and should not be taken by MBA students who were undergraduate accounting majors.
Availability: This course is offered every semester.
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| ACG6309:
Advanced Managerial Accounting Theory | 3 | Prerequisite: ACG 4361 with a "C" or better or ACG 6305 with a "C" or better
Description: This course provides an examination of the development of managerial accounting, and contemporary managerial accounting issues. The emphasis is on the underlying theories and objectives of managerial accounting as it relates to the management decision process. This course is recommended for MBA students who were undergraduate accounting majors.
Availability: This course is usually offered in the spring.
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| ACG6405:
Advanced Accounting Information Systems | 3 | Prerequisite: ACG 4401 or equivalent with a "C" or better
Description: This course presents objective user analysis of information systems and their role in providing accounting information for planning, operations control, and managerial/financial control. In this course, emphasis is placed on developing a conceptual framework for applying information technology to the functional areas of business.
Availability: This course is usually offered fall and spring.
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| ACG6505:
Not-For-Profit Accounting | 3 | Prerequisite: ACG 6305 or equivalent with a grade of "B" or better
Description: This course involves a study of how current methods of accounting for not-for-profit entities evolved, and a critical review of contemporary issues concerning changes to existing not-for-profit accounting methods.
Availability: This course is offered intermittently.
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| ACG6645:
Auditing Theory | 3 | Prerequisite: ACG 4651 or equivalent with a "C" or better
Description: This course provides an examination of the theoretical framework of auditing with emphasis upon the development and analysis of the philosophy and methodology of auditing. Ethical and legal considerations of auditing will receive special attention.
Availability: This course is usually offered fall and spring.
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| ACG6805:
Advanced Accounting Theory | 3 | Prerequisite: Undergraduate accounting degree or equivalent
Description: This course involves an examination of contemporary accounting issues with special emphasis upon the underlying theories, controversies, and objectives of asset valuation and income determination.
Availability: This course is usually offered fall and spring.
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| ACG6838:
Accounting Fraud | 3 | Prerequisite: ACG 3103 with a "C" or better or consent of the instructor
Description: This course involves an examination of the constructs of fraud in contemporary business organizations with particular attention to historical cases and contemporary regulatory, economic, political and social influences. The analysis will examine the impact of fraud on both for-profit and nonprofit organizations.
Availability: This course is usually offered only in the fall.
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| ACG6905:
Advanced Studies in Accounting | v. 1-3 |
Description: This course involves special studies undertaken independently under the supervision of an accounting department faculty member. The student must have the faculty supervisor and department chairperson's approval of special study prior to enrollment.
Repeatability: This course may be repeated with a change in content up to a maximum of 6 credits.
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| ACG6936:
Special Topics in Accounting | v. 1-3 | Prerequisite: ACG 6305 with a "C" or better and permission of the advisor and the department chairperson.
Description: This course involves the study of special topics not offered in other departmental courses.
Repeatability: This course may be repeated with a change in content up to a maximum of 6 credits.
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| ACG6957:
Study Abroad in Accounting | v. 1-9 | Prerequisite: Graduate standing in the Coggin College of Business and permission of the instructor
Co-requisite: ACG 6305 or equivalent
Description: In this course students will study a country's business practices, with a particular emphasis on accounting. During this course, students 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. The course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip work.
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| FIN5405:
Essentials of Managerial Finance | 3 |
Description: This is a course for non-business undergraduate majors. This course covers the principles of financial accounting and the processes and techniques applicable to financial management. This course combines knowledge from two difficult disciplines, in a rigorous course, taught at a rapid pace. This course is intended for MBA candidates who have not had undergraduate or equivalent foundation work in accounting and financial management.
Availability: This course is offered every semester.
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| FIN6314:
Banking and Financial Administration | 3 | Prerequisite: FIN 6406
Description: This course examines the structure of banking and other financial institutions; and the organization and administration of commercial banks and other financial institutions.
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| FIN6406:
Advanced Financial Management | 3 | Prerequisite: All required 5000 level foundation courses
Co-requisite: ECO 6415
Description: This course involves an examination of theory and practice in financial management. Case analysis is used as a focus for class discussion.
Availability: This course is offered every semester.
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| FIN6515:
Investments | 3 | Prerequisite: FIN 6406
Description: This course focuses on investment analysis, elements of the investment process, and the criteria for investment decisions.
Availability: This course is usually only offered in the fall.
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| FIN6535:
Derivative Securities | 3 | Prerequisite: FIN 6406
Description: This course introduces students to the theoretical and practical aspects of derivative securities, such as financial futures, options, futures, swaps and other financially engineered securities. The course will describe the market for these securities, derive the models to price derivatives and demonstrate effective usage of derivatives in managing financial risk.
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| FIN6565:
Student Managed Investment Fund I | 3 | Prerequisite: FIN 6406
Description: This is the first in a sequence of two courses in which students perform the activities of managing a real portfolio of securities. The course is designed to operate like a typical professionally managed fund. In this course, analyst teams are formed and officer positions are assigned. Students establish the criteria for selecting securities, research the prospective investments, generate reports, and make decisions to buy or sell securities. Students accepted into this course must continue to Student Managed Investment Fund II during the next semester. Enrollement in this course is limited by application.
Availability: This course is only offered in the fall.
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| FIN6566:
Student Managed Investment Fund II | 3 | Prerequisite: FIN 6565
Description: This is the second course in the Student Managed Investment Fund sequence and continues where Student Managed Investment Fund I left off. In this course students will continue to evaluate securities and manage the portfolio; however, more attention is directed at beginning to position the fund for the idle summer months by identifying core holdings. The final project is the preparation of the Annual Report summarizing the performance of the fund during the fall and spring semesters.
Availability: This course is offered only in the spring.
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| FIN6605:
International Finance | 3 | Prerequisite: FIN 6406
Description: This course involves a comprehensive survey of international finance. The course provides a basic understanding of the forces that affect the relative values of currencies, the financial problems associated with international trade, international capital markets and international institutions. Case studies will be used to illustrate specific situations.
Availability: This course is usually offered in the fall and spring.
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| FIN6906:
Special Work in Finance | v. 1-3 | Prerequisite: FIN 6406 and this course requires prior approval of the instructor.
Description: This course involves an investigation of a selected problem or project of interest to the student.
Repeatability: The course may be repeated with a change in content up to a maximum of 6 credits.
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| FIN6936:
Special Topics in Finance | v. 1-3 | Prerequisite: FIN 6406 and permission of the advisor and department chairperson.
Description: This course involves the study of special topics not offered in other departmental courses.
Repeatability: This course may be repeated with a change in content up to a maximum of 6 credits.
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| FIN6957:
Study Abroad in Finance | v. 1-9 | Prerequisite: FIN 5405 or equivalent and permission of the instructor.
Description: In this course students will conduct advanced study of a country's business practices, with a particular emphasis on finance. During this course, students 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. The course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip assignments.
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| REE6146:
Real Property Analysis | 3 | Prerequisite: FIN 5405 or equivalent
Description: This course provides a study of the decision-making process of real property asset management. Private and public issues regarding the housing, real property, and business environment are included in the study. Topics concerning the legal issues, valuation, financing and investment in real estate are discussed.
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| REE6906:
Directed Individual Study | v. 1-3 | Prerequisite: Consent 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 a change in content up to a maximum of 6 credits.
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| TAX6045:
Tax Research and Writing | 3 | Prerequisite: TAX 3001
Description: This course is designed to familiarize students with the various sources of federal tax law, to enable students to analyze tax problems, and to prepare tax briefs and memoranda to support their positions.
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| TAX6105:
Taxation of Business Corporations | 3 | Prerequisite: TAX 3001
Description: This course involves an examination of federal tax issues of business corporations. Among other topics: the formation, the liquidation, and the sale of assets and enterprises will be considered.
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| TAX6206:
Income Taxation of Partners and Partnerships | 3 | Prerequisite: TAX 3001 with a "C" or better. An examination of federal tax problems of partners and partnerships. Special problems related to formation and liquidation will be studied.
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| TAX6405:
Federal Taxation of Gifts and Estates | 3 | Prerequisite: TAX 3001 with a "C" or better
Description: This course involves an examination of the federal tax laws covering gifts and estates.
Availability: This course is usually offered only in the spring.
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| TAX6415:
Income Taxation of Estates and Trusts | 3 | Prerequisite: TAX 3001 with a "C" or better
Description: This course involves the study of income tax problems associated with estate and trust planning.
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| TAX6505:
International Taxation | 3 | Prerequisite: TAX 3011 with a "C" or better or TAX 6105 with a "C" or better
Description: This course involves a study of international taxation rules. Topics include a survey of the "source rules"; withholding tax issues; controlled foreign corporations; Subpart F and IRC n956 income; the foreign tax credit regime; utilization of tax treaties and executive agreements in tax planning; and transfer pricing rules. In addition, there will be a brief focus on foreign tax regimes as they affect the local activities of U.S. taxpayers.
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| TAX6726:
Tax Planning and Principles | 3 | Prerequisite: ACG 2021 or equivalent with a "C" or better
Description: This course is designed to acquaint the student with current federal tax law and philosophy. It will focus on the non-specialist who is interested in acquiring knowledge of tax planning and current tax problems and policy. This course cannot be taken for credit by Master of Accountancy students.
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| TAX6905:
Advanced Studies in Taxation | v. 1-3 | Prerequisite: TAX 6105 with "C" or better and permission of the instructor and department chairperson
Description: This course involves special studies in taxation undertaken independently under the supervision of an accounting department faculty member.
Repeatability: This course may be repeated with a change in content up to a maximum of 6 credits.
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| TAX6957:
Study Abroad in Taxation | v. 1-9 | Prerequisite: Graduate standing in the Coggin College of Business and permission of the instructor
Co-requisite: ACG 6305 or equivalent
Description: In this course students will study a country's business practices, with a particular emphasis on taxation. During this course, students 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. The course will have three phases: pre-trip preparation and orientation, foreign travel, and post-trip work.
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