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Accounting Information Systems A study of the fundamental principles of accounting and information systems data. Analysis related primarily to corporations and to cost accounting and management accounting topics encountered by accounting and computer personnel; design and control of systems for the origination, development, and use of accounting information systems, including analysis of computer usage for accounting applications. Emphasis on the interrelationships among the components of an accounting system and the use of the personal computer in the maintenance and reporting of accounting information.
Operations Management A study of the organizational operations responsible for products, services, tasks and processes. Manufacturing and service operations are studied as linked, cross-functional, integrated, aimed at customer requirements, and designed to minimize waste.
Advanced Accounting Advanced accounting theory as it applies to partnerships, consolidated financial statements, bankruptcy, and international accounting.
Government and Nonprofit Accounting Emphasis placed on in-depth analysis of accounting principles and procedures applicable to governmental units and nonprofit organizations.
Auditing Analysis of the audit process, the audit examination, and procedures for completing the audit test. Emphasis on generally accepted auditing standards and professional ethics.
Advanced Managerial/Cost Accounting Advanced study of various costing methodologies and their interrelationship to managerial issues for planning, managing, controlling, and evaluating business operations. Topics include standard costing and variance analysis, sales variances, process costing issues, allocation methods for service departments and joint/by-product costs, determination of cost functions, transfer pricing, interrelationship with operations research, and strategic control systems.
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