Graduate Course Descriptions

Accounting - (ACC)

ACC 5302 Advanced Financial and Managerial Accounting 3(3-0)
Pre-requisite: ACC 2301

This course focuses on the use of accounting information for internal planning and control purposes. It explores the analysis and design of systems that provide cost information which is useful in making strategic and operating decisions. At a minimum, the following subjects will be discussed: cost system design, financial responsibility centers, planning and budgeting systems, advantages and limitations of activity-based costing methods, performance measures and evaluation.

This is a Core Course in the MBA & MSCF program
This is a Concentration in Management Science for the MSSEMS

ACC 5306 Moroccan and International Taxation 3(3-0)
Pre-requisite: ACC 5302

This course focuses on international taxation and its relationship to business and investment decisions. It applies the areas of tax planning and multinational tax planning for planning and operations, financial reporting, and expansion and dissolving. At a minimum, the following subjects will be discussed: tax law research methods, cross-border transactions, impact on capital structure, analysis of tax treaties foreign currency transactions, international licensing, and reorganization of foreign corporations.

This is a Concentration Course in International Business for the MBA program

ACC 5307 Auditing Theory and Practice 3(3-0)
Pre-requisite: ACC 5302

This course provides an in-depth study of the auditing framework and overviews the audit profession, process, and procedures. At a minimum, the following subjects will be discussed: the role of the auditor, auditor litigation, compliance with laws and regulations, the framework of internal controls, environmental auditing, international auditing matters, and professional ethics.

This is a Core Course in the MSCF Program

ACC 5308 Moroccan and International Accounting 3(3-0)
Pre-requisite: ACC 5302

This course focuses on accounting and financial reporting in both Morocco and the global marketplace. Since generally accepted accounting principle and reporting principle vary throughout the world, this course is designed to attempt to explain the reasons for these variations and analyze how these differences impact financial statements and business decisions. At a minimum, the following subjects will be discussed: foreign and international accounting standards, theory and practice of accounting for multinational corporations, analysis of financial and managerial accounting issues faced by the multinational corporation, inflation accounting, foreign exchange gains or losses, deferred income taxes, and pension costs.

This is a Concentration Course in International Business for the MBA program
This is a Core Course in the MSCF Program

ACC 5309 Financial Accounting and Reporting 3(3-0)
Pre-requisite: ACC 5302

This course focuses on the sources of capital and its information requirements by providing tools to analyze and exploit information in corporate financial statements. At a minimum, the following subjects will be discussed: credit analysis, equity valuation, financial distress, leases, pensions, decision-making analysis, major asset accounts, and long-term liabilities and shareholders' equity.

This is a Core Course in the MSCF Program

ACC 5310 Accounting for Mergers, Acquisitions, and Complex Financial Structures 3 (3-0)
Pre-requisite: ACC 5302

This course applies accounting and international tax planning for acquisitions and dispositions of parts of, or the entire business. It focuses on the financial and strategic aspects of merger-related challenges and issues. At a minimum, the following subjects will be discussed: purchase and pooling techniques for merging or acquiring firms, equity method of accounting, regulation, antitrust and public policy aspects of mergers, tax accounting of mergers and acquisitions.

ACC 5311 Accounting Information Systems 3 (3-0)
Pre-requisite: ACC 5302

This course is primarily concerned with the system which gathers, analyzes, summarizes, stores, and reports data and information provided by or used by accountants. Its main objectives are: to appreciate how information systems - particularly accounting information systems can assist in attaining organizational objectives, and how they can improve planning and control at all levels of the organization; and to examine systems analysis and design methodologies, tools and techniques, with emphasis on the accountant's role in the development of information systems. At a minimum, the following subjects will be discussed: an overview of the environment in which accounting information systems exist, internal controls, and auditing in a computer environment. Also included is coverage of computerized accounting information system analysis, design, and implementation.

ACC 5312 Tax Research Methods 3 (3-0)
Pre-requisite: ACC 5302

This course concentrates on the basic nature of the tax research process, identification of pertinent facts, evaluation of authoritative sources, problem definition, evaluation of alternative courses of action and recommendation of solution s to the problem. Library research materials are used, including tax services, journal articles, analyses of court cases and administrative rulings. Tax research cases are employed as the basic methodology for simulating actual tax research problems. Computer applications for tax research are assigned.