Department of Finance, Economics and Accounting

Department Head: Julie Staples, jstaples@jsu.edu 

The Department of Finance, Economics and Accounting offers courses for the Master of Business Administration (MBA).

Accounting

ACC 470  Internal Auditing  (3)  

Prerequisite(s): ACC 301, ACC 310, and ACC 360 (minimum grade of "C" required for all prerequisites).

The theory and practice of internal auditing with coverage including internal control, risks and control of information technology, management of internal audit, data analytics and sampling, and communicating engagement results.

ACC 490  Advanced Auditing  (3)  

Prerequisite(s): Senior standing and ACC 477 with a minimum grade of C. The practical application of auditing concepts and standards.

An understanding of auditing principles is reinforced and explained by exposure to problems and cases.

ACC 497  Seminar in Accounting  (3)  

Prerequisite for Undergraduate: Senior accounting majors only. Prerequisites for Graduate: ACC 200 or BA 511. Examines critical accounting topics through intensive review of current literature and pronouncements. Assesses student's ability to effectively communicate accounting information.

ACC 510  Financial Accounting III  (3)  

Prerequisite(s): ACC 310 with a minimum grade of C. A detailed study of business expansion including combinations and international operations, and an overview of partnership accounting.

ACC 512  Accounting Information Analysis  (3)  

Prerequisite(s): BA 511 or equivalent.

Analysis and use of accounting data as a tool for managerial decision making; analysis of financial reporting, cost behavior, budgeting, and decision making.

ACC 550  Advanced Fraud Examination and Forensic Accounting  (3)  

Prerequisite(s): BA 511 or ACC 200.

Includes an emphasis on business and employee fraud with techniques for the prevention, detection, measurement, and investigation of fraud.

ACC 570  Internal Auditing  (3)  

Prerequisite(s): ACC 301, ACC 310, and ACC 360 (minimum grade of "C" required for all prerequisites).

The theory and practice of internal auditing with coverage including internal control, risks and control of information technology, management of internal audit, data analytics and sampling, and communicating engagement results.

ACC 576  Advanced Income Tax Accounting  (3)  

Prerequisite(s): ACC 372 with a minimum grade of C. Federal income tax laws as they apply to property transactions, corporate taxation, the taxation of passthrough entities, and the taxation of international transactions.

ACC 589  Internship in Accounting  (3)  

Prerequisite(s): Approval of the instructor and approval of the MBA Director.

Provides the graduate student with practical experience in the field of accounting via a real-world work experience arrangement with an accounting firm. Grades: Pass/Fail.

ACC 598  Independent Research  (3)  

Prerequisite(s): Completion of 18 semester hours of graduate courses including a three semester hour quantitative course.

Approval of the instructor and approval of the MBA Director. In-depth study of selected topic(s).

Economics

EC 465  Health Care Economics  (3)  

Prerequisite(s): BA 502 or equivalent.

Undergraduate Prerequisites: EC 221 and EC 222. Graduate An economic exploration of the health care industry including demand-cost analysis, methodology development, financing health care services, and efficient resource allocation.

EC 485  Field Experience  (3)  

Field trip to New York City to study important New York business and economic sites, such as the New York Stock Exchange, the Federal Reserve, the Fulton Fish Market, a large international bank, an advertising agency, a bond advisory company, and other tours relevant to economics. Summer only.

EC 515  Managerial Economics  (3)  

Prerequisite(s): BA 502 or equivalent.

This course utilizes fundamentals of microeconomics to enable managers to manage more effectively with respect to employees, suppliers, customers, competitors, and the regulatory environment. Students will investigate and apply concepts of marginal analysis and competitive markets to the principles of statistical estimation and forecasting, cost, market structure, and business decision analysis.

EC 565  Health Care Economics  (3)  

Prerequisite(s): BA 502 or EC 221 or equivalent.

An economic exploration of the health care industry including demand-cost analysis, methodology development, financing health care services, and efficient resource allocation.

EC 589  Internship in Economics  (3)  

Prerequisite(s): Approval of the instructor and approval of the MBA Director.

Provides the graduate student with practical experience in the field of economics via a "real-world" work experience arrangement. Grades: Pass/Fail.

EC 598  Independent Research  (3)  

Prerequisite(s): Complete of 18 semester hours of graduate courses including a three semester hour quantitative course.

Approval of the instructor and approval of the MBA Director. In-depth study of selected topic(s).

Finance

FIN 474  Investments  (3)  

Prerequisite(s): FIN 301 or equivalent.

A survey of investment principles and practices. Emphasis is given to security analysis and portfolio management, with special attention focused on the individual investor.

FIN 515  Financial Management  (3)  

Prerequisite(s): BA 511.

Emphasis on corporate financial decision making with a focus on business financing and investment decisions. Additional selected topics include: analysis of financial statements, security valuation, cash flow projection, financial forecasting, working capital management and multinational financial management.

FIN 574  Investments  (3)  

Prerequisite(s): FIN 515 or FIN 301 or equivalent.

A survey of investment principles and practices. Emphasis is given to security analysis and portfolio management, with special attention focused on the individual investor.

FIN 589  Internship in Finance  (3)  

Prerequisite(s): Approval of the instructor and approval of the MBA Director.

Provides the graduate student with practical experience in the field of finance via a "real-world" work experience arrangement. Grades: Pass/Fail.

FIN 590  International Finance  (3)  

Prerequisite(s): FIN 515 or equivalent. application relative to U.S. and international financial activities including financial institutions, trade agreements, economic policies, investment action, and multinational enterprise.

Integrated treatment of theory and application relative to U.S. and international financial activities including financial institutions, trade agreements, economic policies, investment action, and multinational enterprise.

FIN 598  Independent Research  (3)  

Prerequisite(s): Completion of 18 semester hours of graduate courses including a three-semester hour quantitative course. approval of the MBA Director. In-depth study of selected topic(s).

Approval of the instructor and approval of the MBA Director. In-depth study of selected topic(s).