University of Minnesota Twin Cities 2020-22 Graduate Courses
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University of Minnesota Twin Cities 2020-22 Graduate Courses This document serves as an official historical record for a specific period in time. The information found is subject to change without notice. Colleges and departments make changes to their degree requirements and course descriptions frequently. More information is available at catalogs.umn.edu. For current information, refer to: ● Program search: z.umn.edu/publicprogramsearch ● Course search: z.umn.edu/publiccoursecatalog ● University policies: policy.umn.edu University of Minnesota Twin Cities 3 Morrill Hall, 100 Church St. S.E., Minneapolis MN 55455 University of Minnesota Twin Cities Catalog Fall, 2020 This is a 2-credit undergraduate level financial Causes/history of international differences Academic Health Center Shared data analytics course for students at Carlson in design of financial accounting/reporting (AHS) School of Management. The main learning systems, efforts to harmonize them objective is to familiarize students with into worldwide system. Role/impact of AHS 5100. HIV Drug Discovery. (3 cr. ; A-F large-scale financial reporting and capital currency translation on financial statements. only; Every Fall) market information databases and to improve International Accounting Standards, conceptual Basic virology, medicinal chemistry, students? quantitative analytical and problem- framework. prereq: 5101; [5102 or concurrent pharmacology of HIV chemotherapy. solving skills in conjunction with these data. We registration is required (or allowed) in 5102] General process of drug discovery, including will discuss financial reporting and corporate recommended target selection/validation, in vitro assay governance topics related to business ACCT 5320. Financial Reporting Data development, computer-aided inhibitor design analytics, auditing, capital market efficiency, Analytics. (; 2 cr. ; A-F only; Every Fall) strategies/drug-like properties. Major classes board structure, and SEC enforcement. Prior This is a core course for the students in the of FDA-approved anti-HIV drugs. Intellectual coding experience is not required. Students will Master of Accounting program at Carlson properties, FDA regulatory issues, successful gain hands-on data query, data analysis, and School of Management. The main learning antiviral discovery story. prereq: One year of data visualization experience using MySQL, objective is to familiarize students with organic chemistry, [CHEM 2301 and 2302] or Excel, and Tableau. Students will learn how to large-scale financial reporting and market equivalent, [one semester of biochemistry], apply scientific research methods to answer information databases and to improve students' [BIOC 3021 or equivalent] questions, present solutions, and discuss limitations. A prerequisite for this course is quantitative analytical and problem-solving business statistics. We will also provide a brief skills in conjunction with these data. We will Accounting (ACCT) overview of the concepts of probability and discuss financial reporting and corporate statistical inference. Relying on the above governance topics related to earnings ACCT 5101. Intermediate Accounting I. (4 tools and methodology, students enhance their management, fraud detection, audit quality, cr. ; A-F or Audit; Every Fall & Spring) analytical skills and ultimately achieve deeper board structure, and SEC enforcement. Valuation, measurement, reporting issues understanding on issues related to financial Students will gain hands-on data analysis related to selected assets/liabilities of firm. reporting, auditing, and capital markets. Prereq: experience. Students will also learn how to Theory underlying accounting issues. Applying SCO 2550 or equivalent statistics course. apply scientific research methods to answer accounting principles. prereq: Grade of at questions, present solutions, and discuss least B- in 2050, mgmt major or mgmt grad ACCT 5160. Financial Statement Analysis. limitations. We will provide a brief overview student, accounting certificate, select non (; 2 cr. ; A-F or Audit; Every Fall & Spring) of the concepts of probability distribution and mgmt students Interpretation/analysis of financial statements. statistical inference. Relying on the above Introduces basic techniques of financial tools, students enhance their analytical skills ACCT 5102. Intermediate Accounting II. (; 4 statement analysis and applies them in and ultimately achieve deeper understanding cr. ; A-F or Audit; Every Fall & Spring) different settings (e.g., in investment/credit on issues related to financial reporting and Basic valuation problems encountered in decisions). prereq: [5100/6100 or 3101/5101], capital markets.Topics vary. financial reporting. Focuses on valuation of [accounting or finance major] ACCT 5420. MAcc directed study. (1-4 cr. ; liabilities. Accounting for leases, pensions, ACCT 5180. Consolidations and Advanced Student Option; Every Fall, Spring & Summer) and deferred taxes. Introduces consolidated Reporting. (2 cr. ; A-F or Audit; Every Spring Internship or directed study in Master of financial statements. prereq: 5101[ mgmt or & Summer) Accountancy degree program. prereq: MAcc grad mgmt student] Theory underlying preparation of consolidated student ACCT 5125W. Auditing Principles and financial statements, as well as mechanical Procedures. (WI; 4 cr. ; A-F or Audit; Every computations needed to prepare statements. ACCT 6075. Managing the Global Corporate Fall, Spring & Summer) prereq: 5101, 5102 recommended, or MBA Tax Rate. (; 2 cr. ; A-F only; Periodic Summer) Concepts of auditing internal control/financial 6030. MBA students must register A/F grade Computation, disclosure, and analysis of statements in accordance with generally base. worldwide provision for income taxes. Impact of accepted auditing/professional standards ACCT 5201. Intermediate Management new Administration?s tax policy. Comparative established by Public Company Oversight Accounting. (2 cr. ; A-F or Audit; Every Fall & corporate income tax systems. Impact of Board (PCAOB) and American Institute of Spring) International Financial Reporting Standards. Certified Public Accountants (AICPA). Writing This course is an in-action course. The Short-term convergence of international/U.S. Intensive course. prereq: [3101 or 5101 or course explores the topic of management accounting standards. Case studies. prereq: 5100 or 6100], [acct major or grad mgmt accounting in greater depth. The course MBA student student] expands introductory course material via ACCT 6100. Financial Statement Analysis. special emphasis on decision making, problem ACCT 5126. Internal Auditing. (; 2 cr. ; A-F or (; 2 cr. [max 4 cr.] ; A-F only; Every Fall) solving skills and exploration of accounting's Audit; Every Fall & Spring) Overview of asset/liability valuation, income role within overall management. The course Financial/operational auditing. Standards. measurement. How economic events are is an in-action class. We will have a project Managing the function. prereq: 2050 reported in the financial statements of a working on a business case from a firm as the firm. Accounting theory/standard-setting final assessment for the course. prereq: 3001, ACCT 5135. Fundamentals of Federal process from perspective of users of financial acct or finance major Income Tax. (; 4 cr. ; A-F or Audit; Every Fall, statements. prereq: MBA 6030, MBA student Spring & Summer) ACCT 5236. Introduction to Taxation of U.S. federal system of taxation. Concepts of Business. (; 2 cr. ; A-F or Audit; Every Fall & ACCT 6101. Financial Accounting II. (; 2 cr. ; gross income, deductions, credits. Analysis Spring) A-F or Audit; Every Fall) of structure of Internal Revenue Code, its Introduction to the income tax laws governing Interpreting financial statements and their provisions with respect to specific areas of the taxation of corporations, partnerships, financial disclosures. US disclosure rules. law. Interrelationships between legislative, limited liability companies, limited liability Communication methods for managers. judicial, and administrative authority. Methods, partnerships, and S corporations. Students Managers incentives. Ability to exert discretion tools, and techniques to conduct tax research. will also increase their knowledge and skills over reported earnings. Interplay between prereq: [2050 or MBA 6030], [mgmt or grad related to tax research by writing research corporate strategy and its financial reporting mgmt student] memorandums. prereq: 5135, acct major policies/practices. ACCT 5141. Financial-Data Analytics. (2 cr. ; ACCT 5310. International Accounting. (; 2 ACCT 6140. Managerial Economics. (; 3 cr. ; A-F only; Every Fall & Spring) cr. ; A-F or Audit; Every Fall & Spring) A-F only; Every Fall & Spring) Courses listed in this catalog are current as of 2020-09-03. For up-to-date information, visit www.catalogs.umn.edu. 1 University of Minnesota Twin Cities Catalog Fall, 2020 N/A prereq: MBA 6030, MBA 6035 style and learn to adapt their negotiating style Asymmetric information, incentives, and to various situations. Students will learn the contracts. Moral hazard, adverse selection, ACCT 6201. Control and Incentives. (; 4 cr. ; methods and frameworks for negotiating reputation, and signaling phenomena. A-F only; Every Fall & Spring) effectiveness: preparation, setting high Applications to accounting such as transfer Design of activity-based costing, performance expectations, listening, and a commitment to pricing, budgeting, cost allocations, measurement,