RockhuRst univeRsity 2012–2014 catalog

Industry Perspective coursesHC 6125 Health SystemsHC 6260 Medical Practice ManagementHC 6325 Policy and Politics of Health CareTotal Perspective hours: 36Total Program hours: 51Course ListingAccountingAC 5025. Foundations of ManagerialAccounting (3)Students enrolled in the Health Care Leadershipprogram or focus only. An introduction to howaccounting captures and reports the effects of businessactivity and facilitates business planning andcontrol. Health care-related cases are used to simulatethe environment in which business decisionsare actually made. Students work individually andin teams. Basic computer and spreadsheet skills areexpected.AC 6050 (AC 4050). Advanced Accounting (3)Survey of advanced topics in financial accountingand reporting. Topics may include equity method,business combinations and consolidated financialstatements, accounting for routine operations ofstate and local government entities and other nonbusinessentities, translation of foreign currencyfinancial statements and foreign currency transactions,and partnerships. The graduate-level courserequires independent, accelerated, or additionalwork appropriate for the graduate level. Prerequisite:AC 3000.ACFN 6110. Financial Analysis (2)A practical, activity-based course involving the definition,creation, interpretation, and evaluation offinancial statements, including effects of key financialdecisions, construction of financial metrics,application of basic valuation tools, and determinationof relevant costs for decision making.Prerequisite: AC 2000 and AC 2100, or AC 4500;FN 3000 or equivalentACFN 6310. Financial Strategy and DecisionMaking (2)An applied course involving the use of accountinginformation, financial metrics and strategies,and valuation principles to describe and analyzebusiness problems and facilitate managerial decisionmaking. Students are expected to effectivelycommunicate financial results, and identify ethicalissues in financial decision making and reporting.Prerequisite: ACFN 6110.ACFN 6350. Contemporary Issues inAccounting and Finance (2)Course examines the modern practices and methodsused in accounting and finance by bringing ina wide range of speakers who are experts in theirfield. Topics will include cash and working capitalmanagement, key financial metrics, capital acquisition,joint ventures, mergers and acquisitions, riskassessment and management, and new valuationmodels and financial products. The Wall StreetJournal is required for this course. Prerequisite:ACFN 6310.AC 6500 (AC 4450). International AccountingIssues (3)This course examines the accounting and reportingof multinational corporations; the impact ofculture and capital markets on countries’ accountingconcepts and standards; and the developmentand use of international accounting standards. Thegraduate level course requires independent, accelerated,or additional work appropriate for the graduatelevel. Prerequisite: AC 3000, BUS 3350,FN 3000.AC 6600 (AC 4600). Corporate andPartnership Taxation (3)Course studies major taxes and taxation issues asthey pertain to corporations, partnerships and soleproprietorships. Emphasis is given to concepts,practice, research and communication of tax issues.The graduate-level course requires independent,accelerated, or additional work appropriate for thegraduate level. Prerequisite: AC 3000.AC 6650 (AC 4650). Individual Taxation (3)This course exposes the student to the rules andregulations of tax laws implemented by the IRS.The student will be expected to prepare a multitudeof different tax forms using a tax programselected by the instructor. Some of the topicsinclude: gross income, deduction for adjusted grossincome, itemized deductions, credits, taxes payable,tax withholding and credits. Some of the forms thestudent will have to know and prepare are: Form1040, 1040A, 1040EZ, Schedules A,B,C,D,E. TheHelzberg School of ManagementGraduate Programs349