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Course Descriptions

2000 Level Courses
3000 Level Courses
4000 Level Courses
5000 Level Courses
6000 Level Courses
7000 Level Courses
8000 Level Courses

 

2000 Level Courses

AMIS 2000 - Foundations of Accounting U 3
A survey of accounting for non-business students; financial statements and analysis;accounting for assets, liabilities and owners' equity; and elements of managerial accounting.
Prereq: Not open to students with credit for 2200 (211) or 2300 (212) or 310.

AMIS 2200 - Introduction to Accounting I U 3
Preparation and use of accounting reports for business entities; focus on uses of accounting for external reporting, emphasizing accounting as a provider of financial information.
Prereq: Econ 2001.01 (200) or equiv. Not open to students with credit for 2000 (211) or 310 or equiv. This course is available for EM credit.

AMIS 2200H - Introduction to Accounting I U 3
Structure and use of financial reports; role of accounting and auditing in markets and organizations.
Prereq: Honors standing, and Soph standing. Not open to students with credit for 211H.

AMIS 2300 - Introduction to Accounting II U 3
The uses of accounting reports by managers to make business decisions and to control business operations; focus is on the internal use of accounting information.
Prereq: 2200 (211) or equiv, and Econ 2001.01 (200) or equiv. Not open to students with credit for 2000 (212) or 310 or equiv. This course is available for EM credit.

AMIS 2300H - Introduction to Accounting II U 3
Use of accounting information in management control, with ties to the economic theory of the firm. Emphasizes classroom discussion and student presentations.
Prereq: Honors standing, and a grade of B+ or above in 2200, and Soph standing. Not open to students with credit for 212H.

3000 Level Courses

AMIS 3193 - Individual Studies U 1-6
Individual study projects in selected areas in Accounting and Information Systems.
Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions. This course is graded S/U.

AMIS 3194 - Group Studies U 1-6
Group study projects in selected areas in Accounting and Information Systems.
Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions.

AMIS 3200 - Financial Accounting I U 3
Theory and application of accounting techniques to record and report financial information; asset and liability valuation; income measurement; first of two-course sequence.
Prereq: 2300 (212), BusMgt 2320 (330), and 2321 (331), and Jr standing; or permission of instructor. Not open to students with credit for 3200.02 or 521.

AMIS 3200H - Financial Accounting I U 3
Economic role of financial reporting in markets and how it is influenced by the regulatory environment. B or better in AcctMIS 2300H.
Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with credit for 519H.

AMIS 3201 - Financial Accounting II U 3
Theory and application of accounting techniques to record and report financial information;asset and liability valuation; income measurement; second of two-course sequence.
Prereq: 3200 or 3200.02, or permission of instructor. Not open to students with credit for 3201.02 or 523.

AMIS 3201H - Financial Accounting II U 3
Study of theory and practice of financial accounting.
Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with credit for 520H.

AMIS 3300 - Cost Accounting U 3
Managerial decision making in organizations with an emphasis on the use of financial data; theory and practice of management control.
Prereq: 2300 (212), and BusMgt 330 and 331; or permission of instructor. Not open to students with credit for 525.

AMIS 3300H - Cost Accounting U 3
Theory and practice of management control with an emphasis on performance evaluation and reward.
Prereq: Honors standing, and a grade of B or above in 2300H. Not open to students with credit for 525H.

AMIS 3400 - Tax Accounting I U 3
Fundamentals of the federal income tax, and how it influences taxpayer decisions. Emphasis is on the individuals and businesses organized as proprietorships, but rules generally applicable to all taxpayers are covered.
Prereq: 3200 (521); or permission of instructor. Not open to students with credit for 626.

AMIS 3400H - Tax Accounting I U 3
Fundamentals of the federal income tax, and how it influences taxpayer decisions. Emphasis is on individuals and businesses organized as proprietorships, but rules generally applicable to all taxpayers are covered.
Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with credit for 626H.

AMIS 3600 - Introduction to Accounting Information Systems U 3
The design of accounting information systems; focus is on business processes and internal control.
Prereq: 6200 (521); or permission of instructor. Not open to students with credit for 631.

AMIS 3600H - Introduction to Accounting Information Systems U 3
The design and control of accounting information systems.
Prereq: Honors standing, and a grade of B or above in 3200H. Not open to students with credit for 631H.

AMIS 3610 - Foundations of Business Information Systems U 3
Technical foundation in programming interactive business information systems.
Prereq: 2300 (212); CSE 214 or semester equiv; BusMgt 2220 (330) or BusMgt 2221 (331); or permission of instructor. Not open to students with credit for 532.

4000 Level Courses

AMIS 4193 - Individual Studies U 1-6
Individual study projects in selected areas in Accounting and Information Systems.
Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions. This course is graded S/U.

AMIS 4194 - Group Studies U 1-6
Group study projects in selected areas in Accounting and Information Systems.
Prereq: Permission of instructor. Repeatable to a maximum of 12 cr hrs or 6 completions.

AMIS 4200 - Advanced Financial Accounting U 3
Advanced topics in financial reporting; may include accounting for multi-corporate business entities, international operations, and government and not-for-profit organizations.
Prereq: 3201 (523) or 3201.02; or permission of instructor. Not open to students with credit for 624.

AMIS 4210 - Topics in Financial Accounting U 3
Contemporary topics in financial accounting and analysis.
Prereq: 3201 (523); or written permission of instructor. Students may not repeat topics. Repeatable to a maximum of 12 cr hrs.

AMIS 4220 - Governmental and Non-Profit Accounting U 3
Focuses on financial reporting concepts and standards for non-profit and governmental units, evaluation of performance and the analysis and interpretation of financial statements of selected non-profit and governmental organizations.
Prereq: 3201 or 523; or permission of instructor.

AMIS 4310 - Topics in Management Accounting U 3
Advanced topics in management control, strategic interactions within the firm.
Prereq: 3300 (525); or permission of instructor. Students may not repeat topics. Repeatable to a maximum of 6 cr hrs.

AMIS 4410 - Tax Accounting II U 3
Intensive study of the federal income tax treatment of business corporations and partnerships, with particular attention to tax planning by these businesses and their owners.
Prereq: 3400 (626); or permission of instructor. Not open to students with credit for 636.

AMIS 4500 - Auditing Principles and Procedures U 3
Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports; professional responsibilities of auditors.
Prereq: 3201 (523), or permission of instructor. Not open to students with credit for 627.

AMIS 4620 - Analysis and Design of Management Information Systems U 3
Investigation and application, through real-world projects, of concepts and tools used in the analysis and design of management informations systems.
Prereq: CSE 616 or semester equiv, and BusMgt 330 or 2220, and BusMgt 331 or 2221; or permission of instructor. Not open to students with credit for 651.

AMIS 4630 - Business Data Communications U 3
Study of technological, economic, and organizational issues concerning computer based networks for business data communications.
Prereq: BusMgt 2320 (330) and 2321 (331), or permission of instructor. Not open to students with credit for 653.

AMIS 4670 - Information Systems Planning & Management U 3
Planning and management of the information system function in business organizations with emphasis on the problems involved.
Prereq: CSE 2123 (214) and BusMgt 2320 (330) and 2321 (331); Sr or Grad standing; or permission of instructor. Not open to students with credit for 659.

AMIS 4780H - Accounting and Research and Practice U 3
Researching accounting concepts and standards underlying corporate and non-corporate financial statements including consideration of typical accounting problems.
Prereq: Honors standing, and a grade of B or above in 3201; or permission of Accounting Honors Director. Not open to students with credit for 628H.

AMIS 4784 - Tax Research Seminar U 3
Case studies requiring an in-depth examination of the tax aspects of situations frequently encountered by businesses and individuals.
Prereq: 3400 (626); or permission of instructor.

AMIS 4998 - Undergraduate Research in Accounting and MIS U 3
Undergraduate Research in Accounting and MIS for non-honors students.
Prereq: Permission of Program Director. Repeatable to a maximum of 12 cr hrs or 4 completions.

AMIS 4998H - Research U 3
Special topics research in accounting and/or management information systems; research evaluated through papers, thesis, and/or special examinations.
Prereq: grade of B or better in 3201 or permission of Accounting Honors Director. Not open to students with credit for 783H. Repeatable to a maximum of 9 cr hrs or 3 completions.

5000 Level Courses

AMIS 5000 - Accounting and Cost Analysis U G 3
An introduction to accounting and cost analysis for planning, decision-making, and control.
Prereq: IndEng 500 and 504 or semester equiv; or enrollment in MBLE program; or permission of instructor. Not open to students with credit for 501.

AMIS 5200H - Honors Advanced Financial Accounting U G 3
Advanced topics in financial reporting including accounting for multi-corporate business entities, international operations, and other topics.
Prereq: grade of B or better in 3201H and University Honors status; or permission of Accounting Honors Director. Not open to students with credit for 624H.

AMIS 5500H - Honors Auditing Principles and Procedures U G 3
Basic concepts and standards of auditing; audit procedures and working papers, internal and external audit reports.
Prereq: grade of B or better in 3201H; or permission of Accounting Honors Director. Not open to students with credit for 627H.

6000 Level Courses

AMIS 6000 - Management and Control  G 2.5
Fundamental role of uncertainty, risk and private information in accounting; emphasis on managerial decisions and control problems in organizations.
Prereq: Enrollment in Master of Accounting Program

AMIS 6050 - Accounting and Financial Analysis for Decision Making G 3
Develops an understanding of accounting fundamentals for managers and builds skills for making corporate investment and financial decisions including risk analysis.
Prereq: Admission to the SMB-Marketing Program or MBLE Program. Not open to students with credit for MBA 6211, 6221, 800, 801, or 810.

AMIS 6200 - Financial Reporting G 2.25
Examination of major aspects of corporate financial reporting by management under GAAP, including coverage of disclosures required for trade securities, tax aspects of mergers and acquisitions, auditing, and financial anaylsis.
Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 7200 (824).

AMIS 6201 - Professional Research in Accounting G 2.25
Research and communication skills in a professional accounting context; learn to use various accounting information resources; enhance communication and teamwork skills through collaborative exercises.
Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for 804.

AMIS 6202 - Accounting Policy & Research G 2.25
Provides students the opportunity to develop their knowledge and appreciation of current debates surrounding the accounting profession. They will be exposed to academic research in accounting and the primary underlying methods involved.
Prereq: Enrollment in Master of Accounting Program. Not open to students with credit for AcctMIS 844.

MBA 6211 - Accounting for Decision Making G 2.25
Examines the role of accounting and financial reporting by investors and managers for decision-making and performance evaluation.
Prereq: Enrollment in MBA program or permission of instructor.

7000 Level Courses

AMIS 7010 - Ethical Issues in Accounting and Business G 1.5
Provides students with an understanding of ethical challenges facing accounting and business professionals.
Prereq: MBA 6211 or 800; or enrollment in MAcc program; or permission of instructor.

AMIS 7193 - Individual Studies G .5-3
Individual studies in Accounting and Information Systems.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor. Repeatable to a maximum of 12 cr hrs or 4 completions. This course is graded S/U.

AMIS 7194 - Group Studies G .5-3
Group studies in Accounting and Information Systems; topics vary.
Prereq: MBA 800 or semester equiv; or enrollment in MAcc program; or permission of instructor. Repeatable to a maximum of 12 cr hrs or 4 completions.

AMIS 7200 - Corporate Financial Reporting I G 1.5
Examination of major aspects of corporate financial reporting.
Prereq: MBA 6211 or 800; or permission of instructor. Not open to students with credit for AcctMIS 6200 or 824.

AMIS 7201 - Corporate Financial Reporting II G 1.5
Further examination of major aspects of corporate financial reporting. Prereq: 7200 or permission of instructor. Not open to students with credit for 6200 or 824.

AMIS 7210 - Financial Information and Valuation G 1.5
Accounting, profitability analysis and firm valuation; corporate restructuring; disclosure policy, accounting choice and their impact on financial statement users.
Prereq: MBA 800 or semester equiv; or enrollment in MAcc program; or permission of instructor. Not open to students with credit for 828.

AMIS 7220 - Financial Statement Analysis I G 1.5
Examines the role of financial statement analysis in the evaluation of the firm's financial performance and the prediction of its future economic condition.
Prereq: 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 842.

AMIS 7221 - Financial Statement Analysis II G 1.5
Examines additional techniques to evaluate the firm's financial performance and the prediction of its future economic condition based on financial statements.
Prereq: 7220, or permission of instructor. Not open to students with credit for 842.

AMIS 7230 - Accounting for Mergers and Acquisitions (and other Complex Transactions) G 1.5
Designed for students whose careers will require an expert understanding of advanced acounting and reporting concepts regarding complex financial transactions.
Prereq: 6200 or 7200; or permission of instructor. Not open to students with credit for 841.

AMIS 7240 - International Financial Reporting Standards G 1.5
Students will learn the guiding principles behind international reporting standards. They will also learn areas of commonalities and substantial divergence between U.S. GAAP and IFRS.
Prereq: 6200 or 7200; or permission of instructor. Not open to students with credit for 849.

AMIS 7250 - Governmental and Non-Profit Accounting G 1.5
Focus is on financial reporting concepts and standards for non-profit and governmental units, evaluation of performance and the analysis and interpretation of financial statements of selected non-profit and governmental organizations.
Prereq: MBA 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 852.

AMIS 7300 - Cost Accounting G 1.5
Cost data for inventory valuation; cost data for decision making (pricing, product-mix, make or buy); cost data for performance evaluation and control.
Prereq: MBA 6211 or 800; or enrollment in MAcc program; or permission of instructor. Not open to students with credit for MBA 801.

AMIS 7310 - Managerial Accounting for Decision Making G 1.5
Cost systems with emphasis on the appropriate application of system outputs to management decisions.
Prereq: MBA 800 or semester equiv; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 823.

AMIS 7320 - Advanced Accounting Analysis for the Controllership Function G 1.5
Examination of accounting from the perspective of the controller of a firm, with emphasis on "why" of modern costing practices instead of "how to".
Prereq: 6000 or MBA 6211 or 800; or permission of instructor. Not open to students with credit for 825.

AMIS 7330 - Management Control Systems G 1.5
Aspects of organizations impacting the design, implementation and revision of management control systems for private and public enterprises, including responsibility centers, transfer pricing, planning, etc.
Prereq: MBA 800 or semester equiv; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 827.

AMIS 7400 - Tax Planning for Managerial Decision Making G 1.5
Examination of the impact of taxes on several important business decisions; recognition of tax problems and planning opportunities.
Prereq: MBA 6211 (800), or enrollment in Master of Accounting Program, or permission of instructor. Not open to students with credit for 826.

AMIS 7410 - Tax Accounting II G 1.5
Intensive study of the federal income tax treatment of business corporations and partnerships, with particular attention to tax planning by these businesses and their owners.
Prereq: 7400 (826), or enrollment in Master of Accounting Program, or permission of instructor. Not open to students with credit for 846.

AMIS 7420 - Tax Accounting III G .5-3
Intensive study of the federal income tax treatment of business entities and wealthy individuals, with particular attention to tax planning by these businesses and their owners.
Prereq: MBA 6211 (800), or enrollment in Master of Accounting Program, or permission of instructor. Not open to students with credit for 866. Repeatable to a maximum of 12 cr hrs or 4 completions.

AMIS 7500 - Auditing Principles and Procedures G 1.5
Basic theory and practice of auditing.
Prereq: Enrollment in MAcc program; or permission of instructor.

AMIS 7510 - Assurance Services and Information Quality G 1.5
Examination of the role of assurance services in enhancing the quaity of information used for financial decision making, focusing on the perspective of the decision maker.
Prereq: 7500 or an undergraduate auditing course; or permission of instructor. Not open to students with credit for 822.

AMIS 7520 - Fraud Examination: Misappropriation of Assets G 1.5
Students will learn the major methods used by employees to commit fraud, factors that motivate individuals to commit fraud, weaknesses in business processes and control systems that aids fraud, and fraud prevention and investigation.
Prereq: MBA 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 861.

AMIS 7530 - Fraud Examination: Fraudulent Financial Reporting G 1.5
Students will learn to detect fraud by studying fraudulent financial reporting (intentional misstatements or omissions in financial statements), with emphasis on detection techniques.
Prereq: MBA 6211 (800), or enrollment in Master of Accounting Program, or permission of instructor.

AMIS 7600 - Corporate Information Systems Management G 1.5
The objective of this course is to help students conceive the ways that information technology can impact business organizations and to identify management approaches to ensure both effective planning and control.
Prereq: MBA 6211 or 800; or enrollment in MAcc program; or permission of instructor. Not open to students with credit for 834.

AMIS 7610 - System Analysis and Design for Managers G 1.5
The study of systems and the principles and techniques of system analysis and design.
Prereq: MBA 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 835.

AMIS 7620 - Management of Corporate Data Resources G 1.5
Examines modern database systems with an emphasis on planning, administrative, and implementation issues.
Prereq: MBA 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 837.

AMIS 7630 - Emerging Technologies and Electronic Commerce G 1.5
Examines the Internet as a medium of commerce and its potential impact on firms, markets, and industries, and society in general.
Prereq: MBA 6211 or 800; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 838.

AMIS 7640 - Data Mining for Business Intelligence G 1.5
A theoretical and practical understanding of core data mining concepts and techniques and hands-on experience in applying these techniques to practical real-world business problems.
Prereq: MBA 6211 or 800; or enrollment in MAcc program; or permission of instructor.

AMIS 7784 - Tax Research G 1.5
Case studies requiring an in-depth examination of the tax aspects of situations frequently encountered by businesses and individuals.
Prereq: 7410; or enrollment in MAcc; or permission of instructor. Not open to students with credit for 856.

AMIS 7800 - Advanced Topics in Accounting and MIS for EMBA G 1.5-3
Advanced Topics in Accounting and MIS for students in the Executive MBA Program.
Prereq: Enrollment in EMBA Program. Repeatable to a maximum of 15 cr hrs or 7 completions.

8000 Level Courses

AMIS 8780 - Doctoral Seminar in Accounting & MIS G 3
Required seminar in Accounting and MIS for first year doctoral students.
Prereq: enrollment in Accounting and MIS PhD program; or permission of instructor.

AMIS 8782 - Doctoral Seminar in Financial Accounting G 3
Required doctoral seminar in Financial Accounting.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor.

AMIS 8783 - Doctoral Seminar in Managerial Accounting G 3
Required doctoral seminar in Managerial Accounting.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor.

AMIS 8786 - Doctoral Seminar in MIS Research G 3
Required doctoral seminar in MIS Research.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor.

AMIS 8890 - Doctoral Seminar in Accounting Topics G 3
Doctoral seminar in Selected Accounting Topics. Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor. Repeatable to a maximum of 12 cr hrs.

AMIS 8896 - Doctoral Seminar in MIS Topics G 3
Doctoral seminar in Selected MIS Topics.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor. Repeatable to a maximum of 15 cr hrs.

AMIS 8999 - Dissertation Research G 1-9
Doctoral dissertation research.
Prereq: Enrollment in Accounting and MIS PhD program or permission of instructor. Repeatable to a maximum of 24 cr hrs or 9 completions. This course is graded S/U.