Catalog 73 - National University

Course Descriptionsfinancial reporting principles known as GAAP,accounting for investments, tangible assets, naturalresources and intangible assets, current and longtermliabilities, and shareholder equity.ACC 612M: Financial Accounting III(Prerequisite: ACC 611M)The third course of a comprehensive three-coursesequence covering a substantial portion of U.S.financial reporting principles known as GAAP,accounting for income taxes, compensation, pensions,leases, changes and errors, the statement ofcash flows, and earnings per share.ACC 615M: Advanced Financial Accounting(Prerequisite: ACC 612M)Examination of concepts of accounting for businesscombinations, with emphasis on the consolidationand financial reporting of parent/ subsidiary relationships.Accounting for the formation, operation,and liquidation of partnerships, foreign currencytranslation and hedging, segment reporting, andinternational financial reporting standards.ACC 620M: Taxation of Individuals(Prerequisite: ACC 615M)Study of the statutory provisions and judicial doctrines.Understanding and implementation of thetheory and practice of federal income taxation ofindividuals. Incorporation of a series of tax strategy,case study (ethics) and research problems includingtax form and return preparation.ACC 621M: Taxation of Business and OtherEntities(Prerequisite: ACC 620M)Study of the statutory provisions and judicial doctrines,understanding and implementation of thetheory and practice of federal income taxation ofcorporations, partnerships, estates and trusts.Incorporation of a series of tax strategy, case study(ethics) and research problems including tax formand return preparation.ACC 630M: Cost Accounting(Prerequisite: ACC 601M)The first course in a two course sequence. Tracking,recording, and analyzing costs associated with theproducts or activities of an organization. Cost terminology,cost measurement concepts, cost accumulationsystems, accumulating and allocating overheadcosts using various cost drivers.ACC 631M: Advanced Managerial Accounting(Prerequisite: ACC 630M)The second course in a two course sequence.Measurement, analysis, and use of accounting informationfor management decision-making. Variablecosting and inventory management, capital budgetingand operational budgeting decisions, and performancemeasurement and control ofcost/profit/investment centers.ACC 640M: Accounting for Governmental andNot for Profit Entities(Prerequisite: ACC 601M)Accounting principles used by governmental unitsand non-profit organizations. Concepts of fundaccounting and the analysis and interpretation of thefinancial statements.ACC 650M: Auditing Principles(Prerequisite: ACC 621M)The first course in a two course sequence. Audits offinancial statements by Certified Public Accountants.Topics include: professional ethics, legal liability,planning of audit engagements, internal control,EDP and sampling.ACC 651M: Auditing Procedures(Prerequisite: ACC 650M)356The second in a two course sequence. Auditing procedures(compliance and substantive) for cash,receivables, inventory, payables, long-term debt,equity balances and related income statementaccounts. Writing of auditor’s reports, including specialreports, and review/compilation reports inaccordance with AICPA standards.ACC 657: Accounting Information Systems(Prerequisite: ACC 612M)The design and internal control perspectives ofaccounting information systems, including systemsanalysis, decision support systems, system implementation,and the audit of management informationsystems are studied.ACC 672: International Acctg Standards(Prerequisite: ACC501 or ACC201)Anticipating the transition by U.S. companies fromU.S. GAAP to International Financial ReportingStandards (IFRS), this course is designed to familiarizecurrent and future accounting and finance professionalswith the conceptual framework and majorprovisions of IFRS, with emphasis on differencesbetween IFRS and U.S. GAAP.ACC 690: Guided StudyThis course is individual study under the directionof an instructor. It requires prior approval of theappropriate academic department.ACC 1EXM: Comprehensive Exam(Prerequisite: Completion of all core requirements)(This is an exam and does not award any graduateunits)Test of the areas covered in the accounting corerequirements. The exam has a level of difficultyequal to that of professional accounting exams. Theexam consists of both essay and multiple choicequestions. Students must score a minimum of 75%overall with no less than 50% on any given subjectin order to pass the exam. Each part of the exammay be taken a maximum of two times during athree (3) month period. The 3 month period startsthe day of the first attempt of the first part of theexam. If a student does not take and successfullycomplete the exam, he or she must take and successfullycomplete ACC695M Cases in Accounting andAuditing.ACC 695M: Cases in Accounting & AuditingA capstone course in which students apply theknowledge and skills acquired in preceding courseworkto their analysis of real life situations involvingfinancial accounting and reporting, cost/managerialaccounting, tax, and/or auditing issues. Selectedcases may require the researching of relevant authoritativepronouncements, laws, regulations and thelike. Grading is H (Honors), S (Satisfactory), or U(Unsatisfactory) only.ADR – Alternative Dispute ResolutionADR 400: Alternative Dispute ResolutionThis introductory course will provide students witha broad understanding of ADR. The course willcover Negotiation, Mediation, Arbitration how eachis used, and the advantages and disadvantages ofeach method. The course utilizes role plays, simulations,and case studies.ADR 405: Negotiation FundamentalsAn introductory interactive course designed for studentsand the business professional to develop theverbal and analytical skills required to performeffectively as a negotiator in conflict situations.Students will participate in negotiating exercises,and learn different negotiating techniques throughsimulations, videos, and case studies.ADR 410: Facilitation FundamentalsAn interactive, introductory course designed for studentsand business professionals to develop anunderstanding of group dynamics and decisionmaking as a basis for learning the roles, processesand techniques of group facilitation. The course utilizesrole plays, simulations, and case studies.ADR 415: Mediation FundamentalsAn introductory interactive and entertaining coursedesigned for students and business professionals todevelop the skills required to perform effectively asa mediator. Students will be introduced to differentmediation styles such as facilitative, transformative,and evaluative methods. The course utilizes negotiatingprinciples, role plays, videos, and case studies.ADR 420: Communication and ConflictThis course will explore workplace, interpersonaland team conflict dynamics and methods for effectivecommunication in such conflict situations.Participants will learn communication skills forresolving such conflicts for themselves, between othersand within a team or group, and strategies forpreventing or defusing rising conflict. Additionally,participants will learn how to integrate conflict resolutioninto various organizational cultures.ADR 425: Cultural Issues in Conflict ManagementThis course will explore the nature of cultural differencesin various conflict situations. Through theexamination of various cultural perceptions, participantswill learn how to apply concepts of culturalfluency in a variety of conflicting cultural scenarios,and employ personal, interpersonal and inter groupskills to bridge cultural differences and achievemutually beneficial outcomes. Students will participatein role plays, videos, and case studies toenhance their understanding of these issues.ADR 430: Ethics and NeutralityThis course explores the behavior of mediators, arbitratorsand other neutrals to avoid conflicts of interestand perceived partiality. Through case study androle playing the participant will learn appropriatebehavior that improves the quality of the process,enhances competency and promotes acceptance ofand confidence in ADR processes. Students will beintroduced to topics such as how to remain impartialduring a mediation, avoiding conflicts of interest,quality of the process, competency, confidentialityand promoting public confidence in the mediationprocess.ADR 600: Alternative Dispute ResolutionAn advanced interactive course designed to deepenstudents’ understanding of the field of AlternativeDispute Resolution, including an in-depth analysisof the primary dispute resolution processes currentlyin use (mediation, arbitration, facilitation, neutralevaluation, and neutral fact finding for employmentcomplaints). This course will trace the history ofADR in the United States and examine its contemporaryusage in the commercial sector. Applications ofdispute resolution processes in everyday businesssituations will be emphasized. This workshop stylecourse will utilize role play exercises, interactiveexercises, video demonstrations, and other hands-ontechniques to enable students to practice dispute resolutionskills and to experience various ADRprocesses.ADR 605: NegotiationAn advanced interactive course designed to developthe verbal and analytical skills required by ADR professionalsto perform effectively as a negotiator inany conflict situation. In addition, the course willprovide an opportunity for the students to identify