Graduate - Clarion University

32 Clarion University of PennsylvaniaACTG 490: Current Accounting Pronouncements and Practice 3 s.h.A research study of current Financial Accounting Standards Board statements of standards, interpretations, concepts,exposure drafts, and discussion memorandums. The internship experience and related research topics will be presented,discussed, and integrated with the pronouncements. Prerequisite: COOP 420: Accounting Internship.ACTG 499: Special Topics in Accounting 3 s.h.Presents various current topics affecting accounting practice and theory. Covers different topics from year to year assubjects of importance are identified. Prerequisite: ACTG 351 or consent of instructor.ACTG 500: Financial Accounting 2 s.h.Examines the principles and procedures for collecting, recording, summarizing, and reporting financial information.ACTG 552: Management Accounting 3 s.h.A graduate course for non-accounting majors which deals with the application of concepts and tools of accounting analysisnecessary for planning, control, and decision-making functions of national and multinational organizations. Topics include financialstatement analysis and interpretation, budgeting, standards, and forecasting. Prerequisites: ACTG 251 and ACTG 252.ACTG 554: Advanced Auditing 3 s.h.An advanced study of current topics in auditing. The course is intended to develop more complex issues than thoseencountered in an introductory auditing course. Topics include current audit influences, special problems with audit reports,SEC practice, computer auditing, and related topics. Prerequisite: ACTG 354 (or its equivalent).ACTG 650: Theory of Accounts 3 s.h.A study of past and contemporary accounting theories. The course is concerned with the historical development ofaccounting and its evolution to present times. Present-day accounting concepts are critically examined from the standpointof how well they serve the needs of those who use the products of accounting. Prerequisite: ACTG 351 (or its equivalent) orpermission of the instructor.ACTG 652: Advanced Cost and Managerial Accounting 3 s.h.A study of complex problems in cost accounting. Use of cost accounting as a tool for managerial control is emphasized.Prerequisite: ACTG 352 (or its equivalent) or permission of the instructor.ACTG 653: Federal Tax Research and Practice 3 s.h.A study of federal tax law emphasizing the underlying philosophy of the law. Research procedures and techniques in thehandling of complicated problems in tax practice and tax planning will be set forth. Prerequisite: ACTG 453 (or its equivalent)or permission of the instructor.Business AdministrationBusiness Administration CoursesBSAD 501: Economics and Business Statistics 2 s.h.An accelerated combination of Economics 221 and Economics 222. Topics covered are descriptive statistics, probability,probability distributions, mathematical expectation, sampling distributions, confidence intervals, hypothesis testing, theanalysis of variance and covariance, regression and correlation analysis, nonparametric statistics, and time series analysis.Applications of these techniques in the area of business and economics are emphasized. Statistical computer routines will beused. The course cannot be used to meet general education requirements.BSAD 503: Quantitative Analysis for Business Decisions 3 s.h.Quantitative techniques and models which can be used for solving many of the problems that arise in business. Techniquesinclude simple and multiple regression analysis, experimental design and analysis of variance, nonparametric tests, time seriesanalysis, and decision theory. Opportunity is provided for students to become familiar with the use of computer statisticalsoftware packages. Applications include domestic and international situations. Prerequisites: MBA foundation courses ineconomic and business statistics and business mathematics. Basic computer competency is required.BSAD 540: Legal Environment and Ethical Conduct of Business 3 s.h.Provides the MBA student with an understanding of the concepts and issues related to the management of legal, ethical,and social responsibilities of business organizations. Students learn the basic tools needed to manage a business in the legalenvironment in which it operates, to recognize and respond to ethical problems and social responsibilities of business, and tounderstand their personal responsibilities as business managers.BSAD 637: Multinational Business Seminar 3-6 s.h.This course incorporates an established program involving a consortium of American universities called the “InternationalBusiness Seminar.” The program involves a variety of trips to different nations for meetings with top-level executives of variousorganizations. The program is supplemented with a series of meetings with the instructors both before and after returningfrom the trips. Individual assignments are made, and a text which includes topical materials is provided. The assignments areof a graduate-level caliber, and are expected to produce presentable and/or publishable papers. Participation in seminars isexpected to be at the graduate level. Should the student take this course for six credits, additional research will be requiredsuch that the student would be able to demonstrate graduate-level competency in one select area of international business.The area chosen will be mutually acceptable to both the instructor and the student, and the instructor will guide the student’sresearch efforts. Prerequisite: MGMT 320 and MGMT 521.BSAD 661: Global Environment of Business 3 s.h.Provides the MBA student with an understanding of the concepts, tools, and issues related to the strategic managementof a modern business organization in the global environment. Students are exposed to characteristics of the internationalbusiness environment in relation to core theories of international business. The skills needed by managers to make informedethical business decisions in a diverse and complex global environment are stressed. Prerequisites: MBA foundation coursein macroeconomics.