Accounting Minor

Lecture/discussion – 4 hours
Offered: Fall, Spring

This course develops an understanding of the supply and demand for accounting information. Specifically, the course details how accounting information is used by capital market participants for valuation and contracting purposes, for tax compliance and planning, and attestation and transaction services. The roles of various regulatory agencies, including the Securities and Exchange Commission, the Public Company Accounting Oversight Board (PCAOB) and the Internal Revenue Service, in mandated reporting are discussed. Also includes analysis of companies’ voluntary reporting practices.
Prerequisite: C- or better in both MGT 11A and MGT 11B

Lecture/discussion – 4 hours
Offered: Fall, Spring, Summer

This course, the first in a three course sequence, introduces the student to concepts, theory and applications of financial reporting practices, where the primary focus is on the accounting for assets. Topics covered include inventory valuations, capital assets and their corresponding depreciation and impairment, and intangible assets. Attention is given to examples on current reporting practices and to the study of reporting requirements under U.S. Generally Accepted Accounting Principles.
Prerequisites: MGT 11A, MGT 11B

Lecture/discussion – 4 hours
Offered: Fall, Winter

This course builds on the concepts and theories of MGT 103, where the focus becomes the accounting for liabilities. Topics covered include the accounting for debt, pensions, warranties, and income taxes. 
Prerequisite: MGT 103

Lecture/discussion – 4 hours
Offered: Winter, Spring

Building on MGT 103 and 105, this course focuses on the accounting for equity, which ultimately affects companies’ capital structure. The course highlights the variation in capital structure across companies in the global capital markets, and the consequences of such for valuation and contracting.
Prerequisite: MGT 105

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring, Summer Session

Develop an analytical framework to manage and monitor business systems concerned with operational, human, and organizational interactions. Introduction to computer hardware, systems software and information systems. Management of information technology and the impact of information systems on modern management.
Prerequisite: None

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring, Summer Session

Quantitative analysis of needs in a product (technology-based) economy, with emphasis on how scientists, engineers and business people interact to develop and market products and services.
Prerequisite: None; Not open to freshman

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring, Summer Session

It is recommended to start with this class for the Technology Management Minor.
Management of firms in high technology industries such as software development and biotechnology research. Motivating and managing workers, organizing for innovation and making decisions.
Prerequisite: None

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring, Summer

Innovation and entrepreneurship in established companies or new ventures. Knowledge, skills, and hands-on experiences in creative problem-solving, decision-making, building new ventures, and innovation strategy.
Prerequisite: None

Lecture/discussion – 4 hours
Offered: Spring

Concepts/methods used to structure and finance new business ventures. Topics include evaluating the net social (financial) benefit of new investment projects; raising venture capital; the role of the venture capitalist; and the choice of organizational structure in new ventures.

Prerequisites: MGT 11A and STA 13 (or higher)

**Please note all prerequisites or equivalent courses must be completed before enrolling in MGT 160; prerequisites cannot be waived and concurrent enrollment is not allowed.**

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring

Covers the design of cost accounting systems, the preparation of financial budgets and forecasts, cost analysis, and the use of cost and other financial data to motivate and evaluate the performance of business units and managers.

Prerequisite: MGT 11A and MGT 11B

**Please note all prerequisites or equivalent courses must be completed before enrolling in MGT 170; concurrent enrollment is not allowed.**

Lecture/discussion – 4 hours
Offered: Fall, Winter, Spring, Summer Session

Course develops key concepts and relationships between supply chain design and business models and strategies. Much of the focus is on quantitative techniques for analysis and management of the production and delivery of goods and services by an organization.
Prerequisite: None