- MGT 5043 Financial Modeling and Data Analysis
This course trains students to use the financial models that are most useful to accountants and shows how the models can be solved numerically and/or simulated using Excel. This course covers principles of financial modeling illustrated by the standard quantitative models and techniques used in corporate finance and in financial statement simulation and analysis. Techniques in Excel include lookup functions for standardizing data, pivot tables to summarize data, data tables for sensitivity analysis, and goal seek for numerical solutions, among others.
- MGT 5120 Business Law and Government Regulation
This course examines key legal concepts (e.g., torts, contracts, and negotiable instruments) that may affect the work of managers in the USA. In addition, students will be exposed to basic personal and corporate income tax laws and tax preparation forms. Students explore this course in the light of the relationships between man-made, national laws and the eternal principles of natural law that underlie them.
- MGT 5131 Taxation
State and federal taxation are instruments of social policy. The principles of taxation must be considered in the planning and decision-making process of every organization, whether profit or nonprofit. This course surveys basic tax concepts and their use in individual and organizational tax planning. Topics include social policy implications of taxation, concepts of income, tax reporting, taxpaying entities, deductions, property transactions, and gain or loss recognition. Students explore this course in the light of the relationships between man-made, national laws and the eternal principles of natural law that underlie them.
- MGT 5153 Financial Accounting & Reporting
Students explore and gain the knowledge of generally accepted accounting principles (GAAP) for business enterprises, not-for-profit organizations, and governmental entities and the skills needed to apply that knowledge. GAAP is seen as a reflection of collective consciousness that specifies rules for financial reporting.
- MGT 5152 Auditing for Financial Accountants
Auditors attest to the quality of information on organizational financial statements and thereby enhance the confidence of those making management, investment, and/or credit decisions. Auditors provide benchmarks for determining the level of usefulness of financial statements. Topics include audit engagement planning, verification and testing of internal controls, and evidence sampling, collection, and testing. In addition, the various types of audit report formats are examined.
- MGT 5160 Managerial Accounting
The sequential transaction processing system of the accounting cycle provides information for both internal and external decision-makers. This course provides a firm basis for any stakeholder to implement “due diligence” in their management, investing, or financing decisions. Topics include the conceptual framework of accounting; the internal control structure; general use financial statements for external decision makers; and the most useful managerial accounting reports for internal decision makers.
- MGT 5165 Metrics for Sustainability
The new goal of sustainability requires new metrics for measuring and reporting its achievement. This course covers systems for disclosing information about sustainability and for certifying the sustainability of products, processes, and firms. Points of theory include the concept of materiality, the institutional context of a standard, philosophies of sustainability, and systems for measurement and evaluation. Systems for disclosure include the Global Reporting Initiative and SASB. Process metrics include the ISO 14001 environmental management standard and the SA8000 social standard. Corporate metrics include the UL 880 and GS-C1 standards for manufacturers, STARS for universities, B-Corp, and corporate rating systems such as the Dow Jones Sustainability Index, Global 100, FTSE4Good, and ASSET4 ESG. Greenhouse gas assessment is treated in depth. We look at life-cycle analysis from the perspective of a manager hiring an expert. Students taking the course for 4 credits complete a research paper or project.
- MGT 5168 Computerized Accounting Systems
Modern financial management utilizes computerized accounting packages for efficient record-keeping, safeguarding of assets, customer service, and financial analysis. This course reviews current computerized accounting packages and applies them to case situations.
- MGT 5301 SAP Finance and Control
In this course, students learn key areas of the financial and management accounting (FI) module of SAP ERP. SAP FI is the core module of SAP ERP, which is integrated with other SAP modules. Students learn by working on the Chart of Accounts, Accounts Receivable, Accounts Payable, and Asset Accounting sections in the FI module. The Controlling (CO) module supports the process of planning, reporting, and monitoring operations of businesses. In the SAP CO module, the students learn how to create a cost center, internal orders, a profit center, view and organize costs that are required for financial reporting. When SAP ERP is properly established, the management of transactions flows smoothly.
- MGT 5952 Strategic Management for Sustainable Business
This course combines strategic management concepts, tools, and frameworks with sustainability innovation and includes leadership for sustainability. The course analyses mankind’s effect on the natural environment and the concept of natural capital. The stakeholder concept leads to the environmental and social requirements of sustainability. The course takes a lifecycle analysis perspective on the sustainability impacts of the business in the natural environment and society. It also includes an analysis of business risks and opportunities associated with sustainability, sustainability strategy models, and sustainability reporting. Students identify how businesses can compete by incorporating sustainability into their processes, products, policies, and public relations.