Course Descriptions

MBAN 650 Real Estate Sales, Marketing and Entrepreneurship: A New Era of Professionalism (3 Credits)

The course explores three key real estate functions: sales, marketing and operational issues by using interdisciplinary strategies. Students examine these functions from practical and theoretical perspectives comparing and contrasting elements common and distinct relative to each component. This approach enables students to differentiate among and more effectively customize market engagement strategies. Key focus areas in the course include: understanding consultative selling skills, data-based development and internet-based social networking capabilities, branding and networking strategies in stratified target markets. 

MBAN 651 Real Estate Law, Ethics and Practice (3 Credits)

Each student is provided an integrated overview of real-estate-oriented legal and ethical best practices. Students examine foundational legal, philosophical, environmental and social theory constituting real estate law and ethics. Key areas include: real-estate based legislation; guiding principles of real estate law; contracts (i.e., building management, rental, leasing, etc.); federal, state and local real estate provisions; and the role of ethical thought and behavior in real estate transactions and client engagement.   

MBAN 652 Real Estate Financing and Credit Markets (3 Credits)

This course analyzes the economic, financing and credit markets associated with the real estate industry. Topics include: financial models; importance of cash flows; ROI; business cycle and interest rates; mortgages; underwriting; property evaluation; investment analysis of development projects; leveraging and financing the investment; and risk and return. Also included will be a brief overview of REITs. 

MBAN 635 Nonprofit Finance and Accounting (3 Credits)

This governmental and nonprofit financial accounting and reporting course—through illustrations drawn from financial reports prepared by actual governments and nonprofit organizations, mini cases, discussion boards, group work and quizzes—focuses on the development and use of financial information as it relates to governmental and not-for-profit entities.\nThe course is structured to develop a foundation of accounting and financial management concepts for governmental and not-for-profit organizations.  This will enable the students to understand how organizations make important investment decisions, and how they establish working capital policies.  This course in financial management also describes the company and its operating environment; it will help any future manager to understand how the finances of a company work, and how they will be interfacing with finance.

MBAN 640 Legal, Ethical and Regulatory Structures (3 Credits)

An introduction to the legal system as it influences workplace employment. Areas of focus include key employment legislation, interrelation of federal, state, and local employment law, trends and issues in contemporary employment law theory and practice, and the roles and responsibilities of organizational managers in maintaining legally-compliant workplaces.

MBAN 641 Elective: Industry Capstone ( Credits)

Learners synthesize key theoretical and applied business knowledge acquired throughout the program. A strategic analysis project demonstrating the applicability of business knowledge and critical thought to an innovative not-for-profit situation is required. Topics to be discussed include; NFP development, industry overview, target market, competition analysis, cost & value proposition, competitive advantage finance/accounting, ethics, best practices & business plan.

MBAN 620 Human Resources Management in the 21st Century ( Credits)

This course introduces students to the complex principles and concepts of executive-level Human Resources Management and the required skills and strategies for effectively managing human resources/people systems components within an organization. Emphasis will be placed on developing, understanding and implementing strategies such as the functions of HR, handling people, leadership and management skills development and their importance within the organizational hierarchy, developmental milestones, effective communications between ownership/executive management and staff level employees, and related issues, such as performance management, staff training, benefits administration, regulatory compliance issues, governmental legislation and its impact upon HR, best-practices in hiring/recruitment/retention, staff engagement practices and procedures, importance and legality of documentation, as well as related challenges such as employee disciplinary matters, conflict management in the workplace, maintaining an equilibrium between advocacy of employees’ needs vs. the needs/requirements of ownership/executive management, and the overall development of a \"business partnership\" model whereby HR can take its rightful place at the highest levels of the organization as a strategic, proactive member of the decision-making group.

MBAN 683 Six Sigma: The DMAIC System ( Credits)

The goal of this course is to assist professionals to turn their own Six Sigma projects into reality. This course will guide the students through all aspects of Six Sigma from identifying and defining a suitable project topic, to sustainably managing its success in the control phase. By demonstrating all of the necessary steps supported by a “Define, Measure, Analyze, Improve, Control” (DMAIC) software guide, it makes the application of the sequentially linked DMAIC tools transferable to typical Six Sigma business projects. This course will give students the knowledge and confidence to continue their studies to take the Green Belt certification.

MSAN 630 Internship in Accounting (3 Credits)

Students gain practical experience by working for a public accounting firm, corporation, or government entity under the supervision of a workplace manager and an accounting faculty member. Prerequisite: completion of 12 credits in the program and approval of the Director.

MSAN 640 Advanced Auditing (3 Credits)

Topics include audit sampling, auditing of EDP/MIS, and inventory and payment cycle. The course covers internal and governmental auditing. Extensive use is made of case studies to provide students with a fuller understanding of real-world problems faced by auditors.

MSAN 650 Advanced Topics in Taxation (3 Credits)

Focuses on topics in the federal taxation of regular and small business corporations, as well as multinational organizations. The course will examine some of the basic principles in the areas of corporate and international tax, including distributions, capital formation and structure, and reorganizations. The course will also include an introduction to the taxation of basic financial building blocks (equity, debt, options, notional principal contracts and forward contracts) and the use of financial instruments in tax planning.

MSAN 670 Financial Statement Analysis (3 Credits)

Analysis of financial statements from the perspective of equity and credit analysts. Among the topics covered are analysis of investment, long-lived assets, liabilities, pension and other post-employment benefits, business combinations, multinational operations and income tax.

MSAN 680 Ethics in the Accounting Profession (3 Credits)

An examination of the ethical issues faced by accounting professionals as they manage their careers and consider their ethical philosophies. Reference is made to American federal and state law as well as to professional association regulations dealing with these matters.

MSAN 690 Capstone: Accounting Profession (3 Credits)

The comprehensive capstone course for the MS in accounting curriculum. The course provides a framework for students to understand and evaluate current accounting practice. A conceptual basis for evaluating accounting alternatives is developed and applied. Students are encouraged to understand historical developments, evaluate accounting research and read professional publications. A major research paper is required. Prerequisite: completion of 24 credits in the program.\n3 credits

MSAN 700 Forensic Accounting (3 Credits)

This course provides an overview of forensic auditing and fraud examination. Students will develop an understanding of fraud in business, the circumstances in which it arises, techniques for detecting, measuring and preventing fraud, and the skills necessary to resolve fraud once discovered. The students will work through examples of the role of internal auditing in the fraud detection and investigative process as well as their role in fraud prevention. 

MSAN 701 Computer Accounting Fraud: Crime Scene Investigation (3 Credits)

Examines in-depth the audit-related aspects of one of the three cornerstones of traditional policing, criminal investigation. Topics include physical evidence, information sources, interviews and interrogations, eyewitness identifications, crime scene reconstruction, homicide investigations, burglaries, robberies, sex crime investigations, specialized investigations, and managing criminal investigations.

MSAN 702 Computer Auditing - Control and Security (3 Credits)

Covers the control frameworks and audit processes in the control and security of information generated using computers. The topics include: Computer Audit Assistance Techniques (CAATS), Continuous Auditing, Disaster Recovery and Business Continuity, Data Privacy, Security and Network Penetration/Hacking and Outsourcing.

MSAN 710 Impact of Technology on Accounting (3 Credits)

Examines the effect of computers and emerging technologies on business and accounting. Students have hands on exposure to computer-based accounting systems as they impact accounting and auditing.

MSAN 720 Advanced Issues in Managerial Accounting (3 Credits)

Advanced and emerging issues in managerial accounting. Topics include inventory management, capital budgeting, transfer pricing, and activity based costing.

MSAN 703 Corporate Fraud Accounting (3 Credits)

Provides tools for detecting, investigating and preventing fraud within the corporation. Covers the most current tools and helps develop an investigative eye in a corporate environment.

MSAN 790 Integrative Seminar - Forensic Accounting (3 Credits)

Examines the underlying theory and practice of the forensic accounting profession.  It forms a basis for demonstrating skill in the concepts covered in other forensic accounting courses and demonstrating mastery of the terms and vocabulary used in the practice of forensic accounting.

MSBN 604 Managing an International Perspective of Work (3 Credits)

Presents management theory and practice in a global context. Learners examine the world-class management models, emerging trends in management, and best practice applications and solutions in the workplace. Key content areas include management style assessment, manager behaviors, and management modeling. \n3 credits

MSBN 605 Ethics in the Global Marketplace (3 Credits)

Provides students with a rich mixture of theoretical and practical knowledge of ethics in the Global Marketplace. Examines the role and responsibilities of management associated with ethical, professional, and business practices in the global marketplace. Students will compare and contrast cultural and organizational orientations, espoused values, and demonstrated behaviors of select countries relative to ethics and business. Also, trends and issues associated with government legislations, interventions, and mandates addressing the ethics of business are explored. 

MSBN 660 International Financial Markets (3 Credits)

Covers the major types of securities bought and sold and the major worldwide markets in which such activities take place.  Topics include short and long-term debt markets, including the important subcategory of mortgage markets, the principles of bond and stock valuation, and foreign exchange and options markets.  Some specialized techniques for engaging in these markets, such as buying on margin and selling securities short, are also discussed and evaluated. 

MSHN 620 Business Foundations for Human Resource Management (3 Credits)

Examines the basic core competencies and principles of finance/accounting and how these integrate into human resources and drive human capital efficiency and productivity.  One of the main goals is to help human resource management professionals achieve “Financial Intelligence” in order to communicate effectively with the highest level of the organization.\n3 credits