TAMUK CBA Graduate Course Inventory

Accounting

ACCT 5307.
Accounting Information Systems 3(3-0).
Requirements, constraints, elements, and considerations in design, implementation, auditing, and maintenance of accounting systems in relation to the total information systems for business decisions on a computerized data processing basis.

ACCT 5311.
Seminar in Managerial Accounting 3(3-0).
Introduction to managerial accounting as it is used to plan evaluate, and control an organization. Emphasis on budgeting, standard costing, and analysis of costs and profits. Prerequisite: 24 semester hours of undergraduate business courses including ACCT 2302.

ACCT 5312.
Seminar in Financial Accounting 3(3-0).
Theoretical structure of accounting, controversial and contemporary issues. Emphasis on the development of generally accepted accounting principles. Prerequisites: ACCT 3314 and 4314.

ACCT 5314.
Advanced Accounting Problems 3(3-0).
Accounting principles for earnings per share, revenue recognition, deferred income taxes, fiduciaries, pensions, interim financial reporting, price-level accounting, and foreign currency translation. Prerequisite: ACCT 3312.

ACCT 5315.
Tax Strategies and Cases 3(3-0).
Statutory, administrative, and judicial structure from which federal tax law evolves. Sources and uses of tax reference materials and research aids. Tax planning and analysis of tax consequences of completed or proposed transactions.

ACCT 5316.
Advanced Income Tax Problems 3(3-0).
Particular attention given to tax regulations applicable to partnerships and corporations together with preparation of federal income tax return for such organizations. Consideration also given to federal gift and estate tax. Prerequisite: ACCT 4308.

ACCT 5319.
Special Problems in Accounting 3(3-0).
Study, research, or internship in accounting. May be repeated once for credit. Prerequsiite: Consent of the instructor.

ACCT 5323.
C.P.A. Theory and Practice Review 3(3-0).
Review of accounting theory and practice with emphasis on problem-solving techniques, design and preparation of working papers, and preparation of the theory and practice portion of the C.P.A. exam. Prerequisites: ACCT 3314, 4308, and 4314.

ACCT 5327.
Advanced Auditing 3(3-0).
Audit program planning and special reports, auditing topics. Prerequisite: ACCT 4311.

ACCT 5337.
International Accounting 3(3-0).
An overview of international accounting. A review of exchange rates and international economics. Examination of accounting practices in various countries with emphasis on US-based multinational corporations.

ACCT 5341.
Advanced Cost/Managerial Accounting 3(3-0).
Planning and control of cost elements; analysis of costs and profits; and current topics in cost/managerial accounting. Prerequisite: ACCT 3314.

ACCT 5350.
Internship in Accounting 3(3-0).
An off-campus learning experience allowing the application of accountign skills in an actual work setting. Will count toward the hours required for the CPA exam only if the internship requirements set by the State Board of Public Accountancy are met. Prerequisites: Approval of a faculty coordinator and the department chair.

Computer Information Systems

CISA 5309.
Computer Technology and its Applications 3(3-0).
Study of computer hardware and software technology with emphasis on price versus performance issues and matching system capabilities to intermediate and advanced business applications.

CISA 5310.
Organization and Management of Business Databases 3(3-0).
A study of important issues in the design and implementation of databases for business enterprises with emphasis on the relational model. Study of non-relational database models such as object-oriented, hierarchical, and network. Hands-on experience will be provided using a current relational database product. Prerequisite: CISA 5309 or consent of the instructor.

CISA 5320.
Decision Support Systems 3(3-0).
A study of computer-based systems that support unstructured and semi-structured decision making by individuals and groups. These systems include: decision support systems, group decision support systems, executive information systems, and expert systems. Prerequisite: CISA 5309 or consent of the instructor.

CISA 5330.
Telecommunications 3(3-0).
A study of concepts, principles, and technologies allowing the integration of information and telecommunications systems to suport the internal and external activities of business enterprises. Prerequisite: CISA 5309 or consent of the instructor.

CISA 5340.
Systems Analysis, Design, and Implementation 3(3-0).
A study of systems analysis, design, and implementation techniques that can be used to analyze and improve or create organizational information and communications systems. Prerequisite: nine credit hours of graduate level courses in CISA or CSEN or permission of the instructor.

CISA 5359.
Special Problems in Computer Information Systems 3(3-0).
Study, research, or internship in CISA. May be repeated once for credit. Prerequisite: Consent of the instructor. Laboratory fee, $5.

Economics

ECON 5301.
Economic Research 3(3-0).
Directed individual research requiring integration of the business disciplines in fields of special interest. Prerequisite: Enrollment in the last semester of graduate study.

ECON 5302.
Microeconomic Analysis 3(3-0).
An intensive study of microeconomic theory in both its partial equilibrium and general equilibrium aspects. Topics include: concepts and techniques of economic analysis; theory of consumer choice; theory of the firm, of capital, and interest; theory of markets and exchange; factor price determination and functional income distribution. Prerequisites: 24 semester hours of undergraduate business administration including ECON 2301 & 2302 and MATH 1325 or equivalent.

ECON 5304.
Macroeconomic Analysis 3(3-0).
Analytical tools if advanced contemporary macroeconomics. Determination of the level of aggregate income; investment, money, interest, and prices; wages, prices, and employment. Prerequisites: 24 semester hours of undergraduate business administration including ECON 2301 & 2302 or equivalent.

ECON 5329.
Managerial Economics 3(3-0).
Microeconomic theory applied to managerial decision-making relating managerial economics to finance and other business disciplines.

ECON 5349.
Special Problems in Economics 3(3-0).
Special studies or internship in economics. May be repeated for credit.

Finance

FINC 5331.
Seminar in Business Finance 3(3-0).
Analysis and evaluation will be made of the usefulness and application of various contemporary theories of finance. Prerequisites: ECON 3331 and FINC 3337.

FINC 5339.
Special Problems in Finance 3(3-0).
Special studies or internship in finance. May be repeated once for credit.

Management

MGMT 5322.
Seminar in Management 3(3-0).
Philosophy and concepts underlying modern management. Prerequisite: MGMT 3321 or MGMT 4326 or equivalent experience.

MGMT 5325.
Management Science 3(3-0).
Analysis of management science approach to business decisions. Emphasis on problem formulation, solution generation, and sensitivity analysis of solution. Various specific tools and techniques will be covered each semester. Prerequisites: MGMT 3321, BUAD 3355, and MATH 1325. Laboratory fee, $5.

MGMT 5329.
Special Problems in Management 3(3-0).
Special studies or internship in management. May be repeated once for credit.

MGMT 5335.
Advanced Business Policy 3(3-0).
Domestic and international strategic planning using case studies and simulation. Prerequisite: 24 hours of graduate business courses or enrollment in final semester of graduate study.

MGMT 5337.
Managerial Business Statistics 3(3-0).
Selected statistical methods involving quality control, forecasting, sampling, and other business applications using SAS software.

Marketing

MKTG 5314.
Strategic Logistics Management 3(3-0).
Integration of transportation, inventory, facility location, information flow, materials handling, and protective packaging activities into a system for managing physical flow of inbound and outbound products and materials.

MKTG 5361.
Seminar in Marketing 3(3-0).
Marketing theory and strategy emphasizing the utilization of marketing concepts in the organization. Prerequisite: MKTG 3361.

MKTG 5363.
International Marketing Management 3(3-0).
Study of the competitive need to globalize marketing efforts by coordinating domestic and foreign marketing programs. Covers topics from strategic formulation through implementation of marketing programs.

MKTG 5369.
Special Problems in Marketing 3(3-0).
Special studies of internship in marketing. May be repeated once for credit.

Accounting	Computer Information Systems	Economics
Finance	Management	Marketing