|
Fall Semester
|
Seminar
in Advanced Federal Taxes
|
ACCT
5343
|
3
Sem. Hrs.
|
|
Advanced
Managerial Accounting
|
ACCT
5345
|
3
Sem. Hrs.
|
|
Accounting
Information Systems
|
ACCT
5342
|
3
Sem. Hrs.
|
|
Seminar
in Law, Ethics, and Professional Responsibility
|
BUSN
5349
|
3
Sem. Hrs.
|
|
Conflict
Management
|
MGMT
5372
|
3
Sem. Hrs.
|
|
Total
|
|
15 Sem. Hrs
|
Spring Semester
|
Advanced
Auditing & Assurance Services
|
ACCT
5344
|
3
Sem. Hrs.
|
|
Advanced
Financial and Nonprofit Accounting
|
ACCT
5346
|
3
Sem. Hrs.
|
|
Accounting
Theory
|
ACCT
5341
|
3
Sem. Hrs.
|
|
Graduate
Elective
|
|
3
Sem. Hrs.
|
|
Graduate
Elective
|
|
3
Sem. Hrs.
|
|
Total
|
|
15 Sem. Hrs.
|
Topics
for graduate electives will vary from term to term.
Course Descriptions
ACCT 5341
Accounting Theory
The course contrasts financial and social accounting issues worldwide. It
reviews the history of accounting and the trend toward increasingly complex
capital markets and financing contracts. Positive theories as to why
certain practices evolved and normative theories regarding idealized
practices are contrasted.
ACCT 5343
Seminar in Advanced Federal Taxes
Beginning with a discussion of the sources of tax law and the basics of tax
research methodology, the course continues with coverage of corporation and
shareholder taxation, taxation of partners, income taxation of trusts and
estates and the federal donative transfer taxes. Additional topics include
tax law administration, not-for-profit entities and penalty taxes.
ACCT 5344
Advanced Auditing & Assurance Services
Focusing on current issues in auditing theory, risk and materiality, statistical
sampling, and audit judgment, this course extensively utilizes
authoritative pronouncements and case studies. Students will be expected to
engage in research and problem-solving.
ACCT 5345
Advanced Managerial Accounting
This course contrasts traditional versus modern accounting information
systems for decision making in complex organizations. The topics include
strategic cost management, activity-based costing, and differential
analysis.
ACCT 5346
Advanced Financial and Nonprofit Accounting
This course introduces students to the accounting standards for business
combinations along with applicable accounting and reporting standards.
Consolidated financial statements are the major focus of the course.
Foreign currency concepts are studied including foreign currency
transactions, forward exchange contracts and translation under Statement
52. Nonprofit accounting focuses on accounting for universities, hospitals,
and government.
ACCT 5342
Accounting Information Systems
This course investigates the components of accounting information systems
(AIS) and dynamics of change in those systems. Focus is placed upon
changing computer and networking technologies in modern accounting
information systems.
BUSN 5349 Seminar
in Law, Ethics, and Professional Responsibilities
This course is an in-depth analysis of present and emerging ethical issues
in professional life within the legal environment of business. Emphasis is
placed upon understanding professional and legal standards regarding
practice, performance, and ethical behavior.
MGMT 5372
Conflict Management
This course studies conceptual, analytical, and communication techniques
instrumental to the management of chronic and acute conflicts in a wide
variety of settings. Principles and strategies of negotiation and mediation
are introduced through case studies.
MIS 5381 Database
Management
This course is a broad overview of the business side of the
database design and management processes.
This course will familiarize students with the issues, processes,
and skills necessary to align database development to a business need. This course will help the student
understand the key elements of a database development project and the
methods used by systems analysis such as data file and object structures,
logical design, physical design, and implementation of a Database
Management System.
Prerequisite. Graduate
standing or permission of instructor.
MIS 5391
Knowledge Management This course is a
survey of the principles and processes of knowledge management. This course will familiarize students
with the issues that a business must address in facilitating the flow of
knowledge from those in an organization who have knowledge to those who
need it. This course will help the
student understand key elements of the knowledge management life cycle such
as knowledge creation, storage, transfer, and application; knowledge system
tools, and ethical, legal, and managerial issues.
Prerequisite: Graduate
standing or permission of instructor
Please refer to the Master of Science in Accounting brochure
for degree plans and course descriptions. For additional information on the
program, please contact Dr. Petrea K. Sandlin, Director of the Accounting
Program, at (210) 999-7296 or psandlin@trinity.edu.
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