Top
MBF-510 [MF10]___3
Credits
Operations Management
Description: This course will
focus on the understanding and working knowledge
of the latest quantitative tools needed
to participate in, contribute to, and enhance
the corporate decision making process. The
focus of the material will be on the use
and application of quantitative skills.
Areas of study will include decision theory,
inventory management, scheduling problems
in manufacturing and service sectors, learning
curves, queuing models used in service industry,
allocation of scarce resources using linear
programming techniques, aggregate planning,
material requirements planning (MRP) and
just-in-time systems (JIT).
Objectives: An introduction
to the terminology, problems, tools, and
methods used in operations management. The
focus will be on understanding the basic
concepts and to discuss how these concepts
translate into practice. Emphasis will be
placed on the various quantitative techniques
and models used in Operations Management
and hence will include plenty of problem
solving exercises.
Top
MBF-511 [MF11] ___3
Credits
Decision Making in the Legal Environment
of Business
Description: The course is
intended to cover the basic concepts of
business law, with a strong emphasis on
the e-commerce environment. All of us have
had to grapple with the intricacies of business
law at some stage of our lives, often with
little or no knowledge of the dangers and
pitfalls involved. This course addresses
these concerns. Course flow will be based
upon the text Business Law and the course
web site. Subjects include the history,
structure and functions of the American
Legal System, Ethics, Business Torts, Contracts,
Business Organizations, Agency, Employment
Protection and Bankruptcy. An SBA Professional
Skills Development project requirement is
included in this course.
MBA-700 [AC-41]___3
Credits
Accounting Theory & Applications
I
An in-depth study of current accounting
issues and pronouncements, including long-term
debt and troubled debt restructuring, accounting
for leases, pension and post retirement,
income tax accounting, price-level adjusted
financial statement reporting, and accounting
for partnerships (equity, admission, profit
and loss sharing, and liquidation). Prerequisite: MB28.
MBA701 [AC-42]___3
Credits
Accounting Theory & Applications
II
A continuation of Accounting Theory &
Applications I including the study of accounting
for business combinations (purchases and
pooling of interests), accounting for the
translation or remeasurement of foreign
subsidiary financial statements into dollars
to meet business combination reporting requirements,
accounting for transactions denominated
in a foreign currency (including purchases,
sales, and hedges), and analysis of financial
statements. Prerequisite: AC41.
MBA-702 [AC-50]___3
Credits
Accounting Information Systems
Examines the principles of computer-based
accounting information systems and their
role in the business firm. This course provides
an overview of information systems, designing
and implementing new system controls and
their impact on the decision making process.
Prerequisite: AC42.
Top
MBA-703 [AC-51]___3
Credits
Auditing Theory and Philosophy
A study of the development of financial
compliance and operational auditing techniques,
including analysis of current issues in
the auditing profession such as audit risk,
ethical conduct, materiality, audit sampling
procedures, and reporting issues. These
areas will be studied with reference to
pronouncements of the accounting profession
and current literature. The study of operational,
as well as financial compliance auditing,
will be enhanced using case studies and
examples. Prerequisite: AC42.
_
MBA-704 [AC-52]___3
Credits
International Accounting Issues
Examines financial accounting, reporting,
and auditing requirements and issues in
foreign environments on a comparative basis;
current literature on the development of
international accounting and auditing standards;
and managerial planning and control of multinational
firms. The study of international accounting,
reporting, and auditing standards will be
enhanced through the use of case studies
comparing the development of these standards
in different countries. Prerequisite: AC42.
_
MBA-705 [AC-53]___3
Credits
Issues in Advanced Accounting
An in-depth study of selected accounting
topics, including bankruptcies; estates
and trust; SEC reporting; and non-profit
accounting for state and local governments,
colleges and universities, hospitals and
other non-profit entities. Course includes
case studies, using pronouncements of the
Financial Accounting Standards Board, the
Governmental Accounting Standard Board,
and the American Institute of Certified
Public Accountants. Prerequisite: AC42.
MBA-720 [HS41]___3
Credits
Accounting and Financial Management for
Health Care Institutions
This course examines accounting and financial
concepts as they apply to health care institutions.
Financial reporting, cost accounting, fund
accounting budgeting, and cost benefit analysis
are analyzed in the context of health care
institutions. Prerequisites: MF04 and MF05 or equivalents.
Top
MBA-721 [HS42]___3
Credits
Legal Aspects of Health Care Management
This course examines the growing importance
of legal matters in health care management
from the administrator's perspective. Topics
include negligence law, medical staff organization,
discipline, peer review, patients' rights,
labor law, contract law, legal structure
of health maintenance organizations, and
a legal view of social issues in the health
field.
_
MBA-722 [HS-46]___3
Credits
Marketing of Health Care Institutions
This course examines the ever-increasing
need to apply marketing strategies to health
care institutions. Specific areas of investigation
include an examination of the differences
between the marketing services provided
by health care organizations versus traditional
product marketing and the application of
marketing theories and concepts to the development
of successful strategies for health care
organizations.
_
MBA723 [HS-47]___3
Credits
Managed Health Care
This course explores the organization and
management of health maintenance organizations
and other types of managed care systems,
and looks at alternatives to hospitalization
such as HMOs, community-based services,
and out-patient clinics.
_
MBA-724 [HS-51]___3
Credits
Long-Term Care Administration
This course explores the administrative
and operational issues of services provided
in long-term health care facilities. Issues
associated with the care of the elderly
population in the U.S., including in-patient
and outpatient care, as well as community-based
programs, will also be covered. There will
be an emphasis on services for elderly,
chronically ill and disabled. Differences
between acute and long-term levels of care,
types of long-term care facilities, and
special concerns of the long-term care resident
will be covered.
Top
MBA-725 [HS-53]___3
Credits
Emerging Health Issues
This course provides an in-depth study of
current topics in health care. Topics to
be explored will be announced when the course
is offered and may include health care reform,
ethical issues in health care, world-wide
and local social gerontology issues, and
labor relations in health care.
_
MBA-726 [HS-55]___3
Credits
Health Care Risk Management
This course provides students with an overall
understanding of the various responsibilities
and issues important to health care risk
managers. The course will explore the elements
of an effective risk management program
and specific risk management areas, including
learning how to identify and control risk
from a variety of perspectives. Course content
will include legislative and regulatory
concerns; risk management; interaction with
the board of trustees, medical staff, nursing
staff, and others within and external to
the health care setting; contract review;
employment issues; and record keeping.
_
MBA-623 [MB25]___1.5 Credits
Management Communications
This course covers the concepts and art
of effective management communications and
negotiations.
The total communications process - verbal,
nonverbal, presentation, written and electronic
- is reviewed in the context of today's
work environment. The perspectives and needs
of top management, interactive teams, individual
contributors, and clients are examined and
translated into professional practices. (This 1.5 credit course is restricted to students admitted into the Day MBA program; students will also take MBA624. Completing both MBA623 and MBA624 is intended to be equivalent to MBA625.)
Prerequisite: all MBF courses or equivalents.
MBA-624 [MB25]___1.5 Credits
Management Negotiations
This course covers the concepts and art of effective management negotiations in the business environment. Experiential exercises and class discussions will build participant's understanding of styles and skills in negotiating. Coursework will focus on the uses of power and influence, negotiating styles, methods of conflict resolution and means of influencing others. (This 1.5 credit course is restricted to students admitted into the Day MBA program; students will also take MBA623. Completing both MBA623 and MBA624 is intended to be equivalent to MBA625.)
Prerequisite: all MBF courses or equivalents.
MBA-625 [MB25]___3 Credits
Management Communications & Negotiations
This course covers the concepts and art of effective management communications and negotiations in the business environment. The total communcations process - verbal, nonverbal, presentation, written and electronic - is reviewed in the context of today's work environment. The perspectives and needs of top management, interactive teams, individual contributors, and clients are examined and translated into professional practices. Experiential exercises and class discussions will build participant's understanding of styles and skills in negotiating. Coursework will focus on the uses of power, influence, and negotiating styles, methods of conflict resolution and means of influencing others.
Prerequisite: all MBF courses or equivalents.
MB26___3
Credits
Global Managing in the 21st Century
This course will examine the many evolving
topics which affect the practice of
management in the 21st Century. Managers
will need to understand the human behavior
and motivational implications of the varied
aspirations and attitudes of a culturally
diverse work force. In addition to focusing
on the issue of managing diversity and change,
this course will also cover the legal aspects
of management, technological change, participative
management, empowerment, total quality management,
and managing in a dynamic global environment.
The managerial issues surrounding "green
marketing" and other environmental
concerns will be investigated. This course
will utilize current readings and cases
to illustrate the new and ever-changing
forces impacting the manager’s decision
making process and the profitability of
the corporation.
Top
MB27___3
Credits
Management of Information Through Technology
This course will focus on the latest technological
advances for managing data and communications
effectively. Students will acquire the skills
and concepts necessary to use a system to
handle data efficiently for large and small
organizations, national or international
in scope. Network technology and usage of
computer networks as well as ethical and
security issues will also be addressed.
The concepts of telecommunications and the
costs and benefits associated with this
transmission of information will be explored.
Methods of instruction include hands on/application
orientation. Prerequisites: MF01 or equivalent.
_
MB28___3
Credits
Accounting for Management Decisions
This course provides students previously
exposed to financial and managerial accounting
principles an opportunity to study the structure
and use of accounting systems designed to
aid management in controlling costs and
profits. The course stresses the following:
financial statement interpretation as a
basis for decision making, cash flow analysis,
cash budgeting, cost volume profit analysis,
costing and interpretation of manufacturing
systems and the impact of international
competition, responsibility accounting and
the impact of inflation. Prerequisites: MF01 and MF04 or equivalents.
_
MB29___3
Credits
Financial Policy and Planning
This course focuses on the investment and
financing decisions of firms. Topics include
capital budgeting, cash management and cash
flow analysis, capital structure, dividends,
and international operations. Financial
policy making is considered within the context
of contemporary valuation and risk management
theories. Various financial planning models
are analyzed in the course. Prerequisites: MF01 and MF05 or equivalents.
_
MB30___3
Credits
Quantitative Methods in Decision Making
This course will focus on the mathematical
models and methods available for use in
formulating and analyzing business decision-making
problems in industry. Areas of study include
probability theory, decision analysis, game
theory, forecasting techniques, project
management, queuing models, and allocation
of scarce resources using linear programming
and integer programming techniques, deterministic
and probabilistic inventory models. Prerequisite: MF10 or equivalent.
_
MB32___3
Credits
Strategic Marketing Management
This course allows students to develop
skills in dealing with strategic marketing
problems found in both profit and nonprofit
settings. The course presents a framework
for developing a strategic marketing plan
over the product life cycle with emphasis
on consumer and environmental analysis.
Market segmentation, product positioning,
marketing responsiveness, and competitive
reaction will be explored.
Top
MB40___6
Credits
International Business
By focusing on all aspects of conducting
business in a global environment, this course
will acquaint students with the theories,
concepts, practices, and techniques in conducting
business abroad. A strong emphasis is placed
on cultural, ethical, and political issues
as they impact on managing multinational
operations. A required overseas trip will
expose students to a number of foreign cultures
and businesses. Students will spend approximately
two weeks meeting with business, government,
and labor leaders as well as academicians
in European countries. Teaching methods
include lectures, case analysis, simulations,
role playing, and significant current outside
readings. Offered in spring semester only. Prerequisites: All foundation courses.
Operational details: If a student misses
the scheduled trip, the student will receive
an 'I' for the course and must go on the
next available trip. If the trip is completed
but the course is failed, a student must
repeat MB40 (excluding the trip) for three
credits and take another elective, or repeat
the entire course including the trip. The
cost of overseas trip is not included in
the tuition for this course. Pictures and
information on the International Business Trips.
_
MB42___3
Credits
Strategic Planning in a Global Environment
This course will focus on the design
and implementation of a strategic plan in
global industries and the importance of
such a plan in dealing with the many challenges
facing organizations in the years ahead.
Strategic planning models and research findings
will be investigated. During the semester,
students will analyze strategic threats
and opportunities which confront corporate
level executives as well as managers of
business units. Students will work in teams
on the development of a strategic plan for
a local profit or nonprofit organization.
The focus will be on developing effective
strategies which clarify the future direction
of the chosen organization and deal with
the rapidly changing environment, Strategic
plans will be presented in oral and written
form to the organization. This is a capstone
course and students will draw from the knowledge
they have gained throughout the M.B.A. program.
Extensive written individual and team assignments
and oral presentations are included. Prerequisite:
Must be taken during the last semester.
_
MB43___3
Credits
Global Licensing and Sourcing for the
Textile and Apparel Industries
This course investigates the global perspective
of today's textile and apparel industries.
It is intended to prepare the student to
make critical souring and licensing decisions
within a complex series of economic environments.
The student will explore the major forces
that occur across international boundaries.
The course will examine the behavior of
business within marketing and manufacturing
contexts and consider the factors involved
in making effective global sourcing decisions
and licensing decisions.
MB51___3
Credits
Management of Technological Change
Technological change is widespread within
and among today's organizations. This course
will examine the effects of that change
on organizations and their members. The
academic and professional literature describing
the influence of technological change on
organization structure, group processes
and individual workers will be reviewed
and analyzed. Participants will examine
an assortment of techniques for avoiding
the productivity declines sometimes associated
with the introduction of new technology.
These tools include task design, training,
reward system, worker participation, leadership
development, and other techniques. Prerequisite: MF01 or equivalent.
_
MB52___3
Credits
Total Quality Management
Total Quality Management (TQM) embraces
a certain philosophy, practices, tools,
and standards for continuous improvements
of process, product and people. Lecture
and discussion topics include the following:
- Introduction
to Quality Control and the Total Quality
System
- Some
philosophies and their impact on quality
- Quality
Management: Practices, tools and standards
- Fundamentals
of statistical concepts and techniques
- Graphical
methods of data presentation
- Statistical
process control
- Acceptance
sampling
- Reliability
- Experimental
design and the Tagucki Method
- Quality
in the service sector.
Assignments
include problems and reports. Prerequisite: MB30 or equivalent.
_
MB57___3
Credits
Management of Innovation and Entrepreneurship
This interdisciplinary seminar focuses
on the sources of change and innovation
in the business environment, and strategies
for managing change, especially in dynamic
environments. The seminar will review
the impacts of technological innovation
as well as social, economic, and cultural
change on management strategy. Topics
include a systems framework for understanding
the types of change, purposeful entrepreneurship,
reframing as a change management tool,
and the practice of innovative leadership
in diverse organizational settings. Prerequisite: MB26.
_
MB58___3
Credits
International Perspectives of Human Resource
Management
This course introduces students to
the key principles, concepts and techniques
involved in identifying and solving people-related
business problems in international enterprises.
Strategic thinking and environmental scanning
skills will be developed and applied beyond
national borders through lectures, discussions,
interactive exercises, cases and projects.
The impact on management practices and
strategies of culturally-based differences
in values and attitudes will also be examined.
The course will focus on critical human
resource issues of special interest to
today's transnational careers, selection
of expatriates, repatriation, and global
succession planning, management education,
training and development. Prerequisite: MB26.
Top
MB59___3
Credits
Entrepreneurship
This course will provide an overview
of the major elements of entrepreneurial
activity including planning and evaluation
of the business, financing, typical operating
and administrative issues and alternatives
for growth and sale. Entrepreneurial opportunities
and challenges will be examined and a
variety of venture opportunities will
be analyzed. The course will give students
a realistic look at the challenges involved
in starting a viable business and help
students in a personal evaluation of their
own skills, talents and career potential.
Utilizing business planning software,
each student will prepare a comprehensive
business plan for a business opportunity
the student selects and perceives to be
viable and practical. The plan may be
utilized for presentation to potential
investors. Prerequisite: All foundation
courses.
_
MB61___3
Credits
Promotion Management
This course focuses on the promotion
and communication decisions of corporations
and how to employ promotion strategy to
solve marketing problems and enhance opportunities.
Advertising, sales promotions, publicity,
public relations, and personal selling
are investigated. Prerequisite: MB32 or HS46 or MT31.
_
MB62___3
Credits
Marketing Research
This course focuses on the collection
and use of data to support marketing decisions.
Students will learn how to formulate the
research problem, design the research,
and collect the data. Various techniques
used for analyzing data will be examined.
Students will be required to conduct a
research study during the semester. Prerequisites: MF08 or equivalent
and MB32 or HS46 or MT31.
_
MB64___3
Credits
Global Marketing
This course examines the challenge
of entering and operating effectively
and efficiently in international markets.
The impact of macroenvironmental factors
(cultural, legal, political, etc.) on
the development of marketing strategies
for both consumer and industrial products
will be discussed. Students will explore
to what extent an organization should
follow a country-specific marketing strategy
as opposed to a global strategy. Prerequisite: MB32 or HS46 or MT31.
_
MB66___3
Credits
Business-to-Business Marketing
Marketing of goods and services to
organizations, including industrial firms,
service organizations, producers of consumer
goods, government, institution, and retail
trade, is explored. Characteristics of
these markets, and techniques and processes
to effectively reach these markets are
investigated. The course focuses on organization
buying behavior, buyer and seller relationships,
market analysis and planning, and the
development of marketing strategies. Prerequisite: MB32 or HS46 or MT31.
Top
MB71___3
Credits
Financial Markets and Institutions
In this course, students will study money
and capital markets and the managerial
and environmental problems facing these
markets, including regulation and supervision
by government. Prerequisite: MB29.
_
MB72___3
Credits
Investment and Portfolio Management
This course will acquaint the student
with the tools essential for sound money
management. Investment management begins
by considering the goals of an investor
with respect to risk exposure, the tax
environment, liquidity needs and appreciation
versus income potentials. Strategies will
be developed to satisfy these objectives.
Special attention will be paid to the
theories of determinants of asset prices,
including the capital-asset pricing model. Prerequisite: MB29.
_
MB74___3
Credits
International Finance
This course will examine international
financial economics and the international
financial system, with emphasis on the
theories, techniques, and practices relevant
to international financial management.
Topics include balance of payments, foreign
exchange markets and risk, cash flow operations,
and portfolio effects of capital budgets
for multinational and international capital
markets, Students will explore problems
involved in the financial management of
multinational firms including environmental
problems, organizing for optimal results,
sources and uses of funds, and accounting,
tax and control issues. Prerequisite: MB29.
_
MB75___3
Credits
Seminar in Finance
This course will address a number of developments
in contemporary finance, such as mergers,
acquisitions, divestitures, leveraged
buy-out, and equity and debt financing.
Non-traditional financing methods will
also be explored. Prerequisite: MB29.
_
MB76___3
Credits
Speculative Markets
The course is intended to introduce
students to financial futures, options,
and swaps. The objective of this course
is to clearly explain why these securities
exist and how to accurately price them.
The course will present a balance of the
institutional details, theoretical foundations,
and practical applications of this field. Prerequisites: MB29 and MB72.
Top
MB77___3
Credits
Fixed Income Securities
This is a highly specialized course
that focuses on the fixed income market
with emphasis on the bond market. Topics
include pricing of bonds, bond price volatility,
types of fixed income securities, term
structure of interest rates and bond portfolio
management strategies. Various fixed income
products are analyzed in the course including
some derivative products in the context
of fixed income securities. Prerequisite: MB29.
_
MB78___3
Credits
Commercial Banking
This course provides an overview of
the history of banking progressing to
the banking of today. Banking is the management
and evaluation of risk, and the balancing
of the need for profitability with the
safety and soundness required by the community.
This course explains the rationale behind
the making of loan and asset/liability
management decisions. It surveys the effect
of the technological changes of the past
ten years on the delivery channels for
banking services. Topics for discussion
include competition and the mix of banking,
insurance and investment banking. The
focus of the course will be on management
concepts, as opposed to actual formulas
and calculations. Projects and case studies
will assist participants in gaining a
working knowledge of banking decision-making.
_
MB80___3
Credits
Fundamentals of E-Commerce
This course provides an overview of
the framework for conducting business
in a digital value chain environment.
The impact of information technology on
the delivery of goods and services and
the resulting infrastructure, cultural,
organizational and environmental factors
will be examined. Participants will develop
an awareness of the range, scope and complexity
of the issues and an understanding of
the technical concepts of electronic commerce
to gain competitive advantage. Topics
will include electronic payment issues,
copyright protection, governmental regulations,
taxing structures, pricing and product
strategies, and market and product development
in electronic commerce systems.
_
MB90___3
Credits
Research Partnership
This course will allow students to
pursue individual areas of interest while
working jointly with a faculty member
on original research projects. It is anticipated
that in most cases the quality of the
research paper generated by this joint
effort is such that it can be published
in an academic/practitioner journal. Subject
to availability and approval of both M.B.A.
director and faculty member. Prerequisite:
Must be taken in last two semesters.
_
MB91___3
Credits
Cooperative Education (Internship)
Co-op provides students with an opportunity
to apply and further develop the knowledge
they have gained in the classroom. Under
faculty supervision, students work in
positions related to their career goals.
While on their assignments, students develop
meaningful learning objectives, attend
a co-op seminar, complete challenging
assignments, and write biweekly reports
analyzing articles in academic journals
and practitioner publications. Prerequisites:
Minimum of 18 graduate credits completed
(excluding foundation courses); available
to full-time students only and subject
to availability and eligibility; permission
of co-op director and M.B.A. director.
_
MB92___3
Credits
International Business Trip
This course will be offered in conjunction
with another MBA course. It may not be
taken as a stand-alone course, and registration
requires the permission of the MBA office.
The focus of this course is visiting representatives
of U.S. and non-U.S. businesses in various
industries abroad. The international business
trip will span approximately two weeks.
Students will meet business executives,
government officials, labor leaders and
academicians in specific industries abroad.
Students will gain an appreciation for
both formal business aspects and informal
social aspects of conducting commerce
in foreign countries. Pictures and information
on the International Business Trips.
_
MB97___1-3
Credits
Selected Topics
Content will vary in response to current
issues.
_
MB98
Independent Study
This course provides students with
an opportunity to pursue areas of interest
while working jointly with a faculty member.
Subject to availability and approval of
both M.B.A. director and faculty member.
Top
MB99
Matriculation Maintenance
Students planning to take a leave
of absence and not register for a course
for a semester (excluding summer semesters)
should register for matriculation maintenance
(no fees involved). Registering for matriculation
maintenance keeps students active in the
program. *Students who have not registered for two consecutive semesters (excluding the summer) must apply directly to the Office of Graduate Admissions for readmission.
MT45___3
Credits
Trends in the Textile Industry
The first part of this course will focus
on textile fibers, especially the design
and use of modified fibers that offer
a higher level of comfort and performance.
Performances studies will include strength,
elongation, thermophysiological comfort,
sensorial comfort, body-movement comfort,
aesthetic properties, appearance, maintenance
properties, and health/safety/protection
properties. The suitability of different
fibers for formal, casual and sports clothing,
and home furnishings and other applications
will be discussed. The raw materials and
manufacturing processes, with an emphasis
on environmental considerations, and their
impact on the fiber industry, both domestic
and global, will be analyzed.
Students will learn the emerging trends
in the production process of yarns and
fabrics. The modern yarn spinning systems
such as compact ring, open end and air-jet
will be discussed from a point of view
of suitability of yarn for intended application,
capital cost of machines, labor requirement,
power cost, etc. The relative advantages
of these methods of production for the
developed and developing countries will
be analyzed. Similarly, weave, knit and
non-woven fabric formation techniques
will be studied with an emphasis on the
applications of these techniques to various
apparel, home furnishing and industrial
fabrics.
A discussion of the quality of textile
goods, testing methods and the various
United States and international agencies
and organizations involved in the certification
processes, will round up the course.
MT46___3
Credits
Textile and Apparel Integrated Enterprise
The textile and apparel as an integrated
enterprise will be the focus of this course.
Modern tools to integrate processes across
the enterprise will be analyzed. Supply
chain management and enterprise resource
planning techniques as applicable to textile
and apparel industry will be discussed.
The current initiatives by the textile
and apparel industry in the areas of 'quick
response' and hardware and software solutions
for agile manufacturing will be looked
at from the point of view of their implications
to the future of the US textile industry.
Top
TAX660___3
Credits
Individual Taxation
This course is a study of federal
tax law as it pertains to individuals.
It emphasizes the determination of gross
income, deductions and credits, tax accounting
and timing principles, realization and
recognition of gains and losses, and standards
of tax practice and ethical concerns.
Students gain an awareness of history
and tax policy considerations behind various
Internal Revenue Code provisions.
_
TAX662___3
Credits
Corporation Taxation
This course will provide students
with knowledge concerning organization,
capital structure, gross income and deductions,
dividends, accumulated earnings tax, personal
holding tax and stock redemptions.
_
TAX763___3
Credits
Financial Planning
This course will cover all aspects
of financial planning including income
tax planning, estate tax planning and
strategies, gift tax, insurance planning,
investment strategies, planning for the
elderly and planning for survivors.
TAX765___3
Credits
Taxation of Flow-Through Entities
This course provides an in-depth study of flow-through entities including S corporations, partnerships and limited liability companies. Emphasis will be focused on student's understanding of tax statues, court cases and practice techniques related to the concept of "choice of entity." This course creates an awareness of the potential consequences of choosing a particular form of entity. Topics covered include formation, operation, and
dissolution of S corporations, partnerships and limited liability companies.
Top
TAX664___3
Credits
Tax Research
This course enhances the student's
ability to identify tax issues, locate
and evaluate the legal authority relevant
to those issues and effectively communicate,
both orally and in written form, the conclusions
and recommendations from their research.
Electronic (computer)_ research will be
taught in a hands-on setting. Students
will gain an awareness of issues in Federal
tax practice and procedure, including
ethical concerns for tax professionals. Prerequisites: TX60 and TX62.
_
TAX770___3
Credits
Business Tax Planning
This course explains the various types
of entities, types of compensation, fringe
benefits and liquidation of each type
of entity such as proprietorships, partnerships,
corporations and II20S corporations.
TAX771___3
Credits
Advanced Individual Taxation
This course is a continuation of TX60
– Individual Taxation and is intended
as a comprehensive continuation of advanced
topics for individuals. In addition to
federal taxes Pennsylvania, New Jersey,
and Delaware state tax regulations will
be covered.
TAX778___3
Credits
Current Issues in Accounting and Taxation
This course will update students in
various tax and accounting topics. Topics
will include new developments at the IRS
and in areas such as individual taxation,
business taxation, financial planning,
business tax planning, multi-state tax
issues, estate taxation, and accounting
and auditing pronouncements.
TAX779___3
Credits
Selected Topics
Content will vary in response to current
issues.
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TAX782___3
Credits
Tax Accounting
This course will review accounting methods
and periods, installment method, long-term
contracts and changes in accounting methods.
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TAX789___3
Credits
Taxation for Real Estate Transactions
This course emphasizes the income
tax aspects of acquiring, operating, and
disposing of investment and personal real
estate. Detailed consideration of deductions,
conventional and creative financing techniques,
foreclosures and repossessions, subdivisions,
sales/leaseback transactions, tax-deferred
exchanges, involuntary conversions, and
sale of principal residence.
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TAX791___3
Credits
Internships provide students with an
opportunity to apply and further develop
the knowledge they have gained in the
classroom. Under faculty supervision,
students work in salaried positions
related to their career goals. While on
their assignments, students develop
meaningful learning objectives, attend
an internship seminar, complete
challenging assignments, and write
bi-weekly reports analyzing articles in
academic journals and practitioner
publications. Prerequisites: Minimum of
18 graduate credits completed (excluding
foundation courses); available to
full-time students only and subject to
availability and eligibility; permission
of Internship director and assistant
dean for Graduate Business Programs
TAX793___3
Credits
State and Local Taxation - Individual
and Corporations
Emphasis will be placed on individual
and corporate tax problem areas in the
states of Pennsylvania, New Jersey and
Delaware. Gross receipts and sales tax
will also be covered.
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TAX795___3
Credits
Estate and Gift Taxation
This course will review mainly the
estate and gift tax returns such as preparation
and problem areas. Deductions, income,
annuities and taxable transfers will be
discussed.
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TAX794___3
Credits
IRS Tax Procedures
A complete review of audit, collection
and appeal procedures conducted by the
Internal Revenue Service will be examined
by the students.
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