Fifth Era — Cloud computing The first era mainframe and minicomputer computing was ruled by IBM and their mainframe computers for which they supplied both the hardware and software. These computers would often take up whole rooms and require teams to run them. As technology advanced, these computers were able to handle greater capacities and therefore reduce their cost. The second era personal computers began in as microprocessors started to compete with mainframes and minicomputers and accelerated the process of decentralizing computing power from large data centers to smaller offices.
Tax Concentration Accounting Concentration The Accounting Concentration is designed to provide you the opportunity to explore advanced topics in the accounting field.
This Concentration alone will not qualify you to sit for the CPA exam. If you are planning to sit for the CPA examination, you should check with your faculty advisor to ensure you will have completed the requirements as outlined by the respective state board of accountancy.
You may take the accounting electives without pursuing the entire Concentration. You must select a minimum of 9 credit hours from the list of accounting courses below and the prerequisites for a course must be met before you can enroll in the course.
AC Advanced Accounting Problems 3 Credits This course covers advanced accounting topics in financial accounting such as: The course is designed to develop an understanding of the purchase method of consolidations before introducing students to worksheet procedures for the preparation of consolidated financial statements.
The course reviews the historical development of accounting theory and explores its impact on current accounting practices. Current reporting standards are reviewed regarding the theoretical rational for such and the tie-in to the conceptual framework.
Other areas of discussion will include the policy making process, contemporary accounting issues, and some comparisons of U. AC AC International Accounting 3 Credits This course focuses on the business planning and information systems of current standards of practice in international financial accounting and a comparison of U.
GAAP to practices in other countries.
Emphasis is placed on understanding the importance of convergence of financial reporting and the adoption of international financial reporting standards, the role international accounting standards play in the global market place, and the impact of these standards on U.
The course also covers issues related to management decision-making in the global marketplace including transfer pricing, taxation, strategic planning and control. Also covered will be taxation across state lines, business tax credits, and international tax.
Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are other attest and non-attest engagements such as reviews and compilations. The course also covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards.
Students will apply their understanding of the audit function as required by the PCOAB through research and presentations. Students study in-depth current standards of practice in areas such as fraud detection, internal and EDP auditing, and specialized attestation engagements.
Also emphasizes the ethical, legal, and regulatory environment of auditing and theoretical issues. Focus is placed on security and control issues from an accounting and auditing perspective along with the related technology issues and the impact on business cycles. The processing of accounting data and the controls necessary to assure accuracy and reliability of data by a responsive accounting system are also emphasized.
Technology issues used by auditors and forensic accountants and highlighted by the American Institute of Certified Public Accountants i.
AC Accounting for Governmental and Non-Profit Entities 3 Credits This course covers governmental accounting and the various funds associated with non-profit enterprises including a study of accounting techniques as applied to federal and state governmental units, public school systems, colleges and universities, hospitals, voluntary and welfare organizations, and other non-profit organizations.
Students will be expected to prepare basic financial statements for a sample government using a dual-track computerized accounting software package. Selected Topics 3 Credits This course covers special topics of financial accounting, auditing, tax, or managerial accounting.
The specific topic s offered will be listed in the course schedules for the session during which the seminar is offered. This class is offered in a seminar format, focusing on discussion rather than lecture. The learning objectives and specific program of study must be developed in consultation with, and should be approved and sponsored by a full-time College of Business Accounting faculty member and the work supervisor of the intern prior to the start of the internship.
Acquisition and Contract Management Concentration The Acquisition and Contract Management Concentration enables members of the federal acquisition community and its contracting partners to enhance their acquisition managerial practices.
Additional emphasis is placed on understanding the acquisition process, as well as statutory and regulatory requirements. You will be required to take the following 9 credit hours: MAQC Business Decision for Contracting 3 Credits This course focuses on the pre-award business and contracting knowledge necessary to process complex procurement with an emphasis on the following topics: Students can apply the knowledge learned to practical exercises involving acquisition planning, source selection, and award of technical support service contracts.
Additional topics include service case communication, teaming and leadership, customer analysis, spend analysis, multiple award IDIQ, and formal source selection. MBA and MBA MAQC Legal Considerations in Contracting 3 Credits This course focuses on the legal considerations in the procurement process with an emphasis on contract law, fiscal law, protests, assignment of claims, subcontracting, dispute and claims, fraud, debt, and terminations.
It provides the tools necessary to write SAS programs to perform data management, analysis, and reporting. Topics include creating and documenting data sets, managing and reshaping data, writing reports, computing statistics on data set variables, and performing effective SAS programming.
Hands-on exercises designed to facilitate understanding of all the topics are included. The course also provides the basis for more advanced work in data analytics and advanced programming techniques for data management.
MA or equivalent BAN Enterprise Data and Information Management 3 Credits This course offers an in-depth exploration of all the major topics in the field of data and information management from an applied perspective with an emphasis on data warehouses.Abstract—Strategic Information Systems Planning (SISP) is an important activity for helping organization to identify strategic applications and to align an organization’s strategy with effective information systems to achieve organization’s objectives.
Publications. NIST develops and maintains an extensive collection of standards, guidelines, recommendations, and research on the security and privacy of information and information systems. The Home of the 4 Hour Investor Grade Business Plan. Faster investor quality documentation using HyperQuestions.
Adoption of information systems simplifies business processes and removes unnecessary activities. Information systems can also lead to better project planning and implementation through.
·Developing and managing operating systems (e.g., money flows, manpower systems) · Designing an information system for decision making · Systems approach and MIS · MIS aims at interrelating, coordinating and integrating different sub-systems by providing information required to facilitate and enhance the working of the sub-systems and achieve synergistic effects.
A management information system (MIS) is an information system used for decision-making, and for the coordination, control, analysis, and visualization of information in an organization; especially in a company.. The study of management information systems examines people and technology in an organizational context.
In a corporate setting, the ultimate goal of the use of a management.