School of Management Course Descriptions - UT Dallas

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. School of Management Course Listing
. Graduate Programs in Business Administration, International Management
Studies, Accounting And Information Management, Information Technology
And Management, Management And Administrative Sciences, and Medical
Management.
Certificates in Medical Management and Project Management
Doctor of Philosophy. School of Management Course Descriptions
Accounting and Information Management
AIM 5300 Accounting and Information Management Internship (3 semester
hours) This course is designed for students who are engaged in a supervised
internship that meets all of the necessary requirements set forth by Texas
State Board of Public Accounting (3-0) S
AIM 6201 Financial Accounting (2 semester hours) This course explores the
role of financial accounting information in the economy and learn how
accounting information found in financial statements and annual reports is
used in decision-making by investors, analysts, creditors and managers. (2-
0) S
AIM 6202 Managerial Accounting (2 semester hours) Presents a detailed study
of how managerial accounting information supports the operational and
strategic needs of the enterprise and how managers use accounting
information for decision-making, learning, planning and controlling
activities within organizations. (2-0) S
AIM 6255 Federal Taxation of the Income of Trusts and Estates (2 semester
hours) Application of federal income tax laws to the taxation of income
earned by a trust or estate is studied. Emphasis is on the research
underlying the preparation of the trust or estate annual income tax return.
Prerequisite: AIM 6351 or equivalent, and AIM 6356 (2-0) R
AIM 6258 Taxation of Employee Benefits and Deferred Compensation (2
semester hours) Taxation of compensation other than salaries and wages is
studied. Topics include employee fringe benefits, stock option plans
(incentive and non-incentive) and other deferred compensation programs
(such as pension plans). Prerequisite: AIM 6351 or equivalent. (2-0) R
AIM 6259 Multi-State and Use Taxation (2 semester hours) State income taxes
imposed on individuals and corporations are studied. The general principles
of use and sales taxes are examined, emphasizing comparison across states
(2-0) R
AIM 6305 Accounting for Managers (3 semester hours) Fundamental Accounting
Concepts and innovations are presented in three modules. The financial
reporting module focuses on financial statements presented to external
users. The cost management module focuses on cost accounting systems for
the efficient and effective use of resources. The management control module
pertains to a study of systems designed for performance evaluation and
coordination of business operations. (3-0) S
AIM 6330 Corporate Financial Reporting (3 semester hours) A study of
measurement and disclosure of operation performance and financial position
in corporate reports.. Topics include the preparation of financial
statements and the effect that economic events have on reported earnings,
cash flows, and financial position. Prerequisite: AIM 6305 or AIM 6201 or
equivalent. Students who have taken AIM 3331 (Intermediate Accounting I) or
its equivalent may not take AIM 6330 for credit. (3-0) S
AIM 6332 Issues in Financial Reporting (3 semester hours) A continued study
of measurement and disclosure issues in corporate financial reporting. The
impact of manager's incentives and decisions on financial reporting issues
is examined, including executive and employee compensation, alternative
financing arrangements, and selection of accounting policies. Students who
have taken AIM 3332 (Intermediate Accounting II) or its equivalent may not
take AIM 6332 for credit. Prerequisite: AIM 6330 or equivalent. (3-0) S
AIM 6333 Advanced Financial Reporting (3 semester hours) The application of
generally accepted accounting principles is studied. Topics include
accounting for business combinations, consolidated entities, companies in
financial difficulty, state and local governments, not-for-profit
organizations, and global operations including foreign currency conversion
and translation of financial statements reported in foreign currency.
Prerequisite: AIM 6332 or instructor consent. (3-0) Y
AIM 6334 Auditing (3 semester hours) Basic concepts, philosophy, standards,
procedures, and practices of auditing are presented. Topics include
generally accepted auditing standards, the changing role of the independent
auditor in society, professional conduct and ethics, the auditor's
reporting responsibilities, risk assessment, internal control, fraud,
evidential matter, and auditing in the global economy. Prerequisites: AIM
6330 or equivalent. (3-0) S
AIM 6335 Ethics for Professional Accountants (3 semester hours) Ethical
reasoning, integrity, objectivity, independence and other core values as
defined by the American Institute of Certified Public Accountants are
presented. (3-0) Y
AIM 6336 Information Technology Risk Management (3 semester hours)
Management's role in designing and controlling information technology used
to process accounting data is studied. Topics include the role of internal
and external auditors in systems development and in electronic operations,
and the assurance of information related to on-line, client-server, web-
based, internet, and other advanced computer systems. (3-0) Y
AIM 6337 Data Strategy and Management (3 semester hours) Database theory
and tools used to design and manage accounting data and other information
are discussed. The course will focus on information needs for integrating
competitive strategy, business processes and performance evaluation. (3-0)
Y
AIM 6338 Analysis and Design with SAP (3 semester hours) Using SAP
software, students will be introduced to modern system analysis and design
tools and methods, including rapid prototyping. The course will emphasize
business processes and enterprise resource planning systems. (3-0) Y
AIM 6339 ERP Systems with SAP and XBRL (3 semester hours) Using case
studies reflecting different ways of collecting and analyzing information
in SAP, students will be introduced to ERP software, XBRL and the
importance of multiple views of accounting data. Relevant e-commerce
aspects will be covered. (3-0) R
AIM 6340 Information Technology Project Management (3 semester hours)
Software life cycle models, project planning and control, software
development and maintenance team management, cost estimation models,
software productivity and quality metrics, software project evaluation and
justification, and conventional and emerging software technologies are
studied. (3-0) R
AIM 6341 Planning, Control and Performance Evaluation (3 semester hours)
The application of management accounting for planning, control and
performance evaluation is studied for business and not-for-profit
organizations in a multi-national context. Topics include budgeting,
performance evaluation, centers of responsibility, modern control methods,
management compensation, and transfer pricing. Prerequisite: AIM 6305, or
AIM 6202 or instructor consent. (3-0) Y
AIM 6342 Strategic Cost Management (3 semester hours) Cost analysis is
integrated with strategic analysis to understand the role of financial and
non-financial information in operational and strategic decision-making.
Topics include activity based management, line of business evaluation, life
cycle costing, strategic cost drivers, technology costing, target costing,
value chain analysis, quality cost management and balanced scorecard.
Prerequisite: AIM 6305, or AIM 6202 or equivalent. (3-0) Y
AIM 6343 Accounting Information Systems (3 semester hours) Managing the
design, control and operation of accounting information systems in a
computerized organizational environment is studied. Emphasis is on
identifying the information needs of decision makers and on servicing those
needs effectively and efficiently. (3-0) R
AIM 6344 Financial Statement Analysis (3 semester hours) Financial
statements are analyzed from the user's perspective. Topics include
interpreting financial statements and footnotes, managers' incentives for
earnings manipulation, comparative analysis of firms, and ethics in
financial reporting. Prerequisite: AIM 6305, or AIM 6201 or equivalent. (3-
0) S
AIM 6345 Business Valuation (3 semester hours) Financial statement based
valuation models are studied. Topics include earnings management, income
measurement and profitability assessment, discounted cash flow, and
accounting-based valuation models. Prerequisite: AIM 6305, or AIM 6201 or
instructor consent. (3-0) Y
AIM 6346 Financial Dimensions of Mergers and Acquisitions (3 semester
hours) The application of financial statement based information and tax
strategies is examined for merger and acquisition activities. Topics
include financial measures for identifying acquisition targets and/or
leveraged buy-out targets, valuing the targets and structuring deals with
associated tax issues. Prerequisite: AIM 6305, or AIM 6201 or instructor
consent. (3-0) Y
AIM 6347 Cost Benefit Analysis for Technology Management (3 semester hours)
Analysis of costs, benefits and risks to facilitate evaluation of
information systems and technology. Topics include evaluation of
technology investments, recall decisions, accounting for software
development costs, benefits related to enterprise resource planning
systems and supply chain improvements, and benefits of investing in high
quality cost management systems using discounted cash flow and real options
analysis. (3-0) Y
AIM 6348 E-Commerce Strategy and Control (3 semester hours) This course
takes a strategic focus on the risks and benefits of doing business over
the internet. Students analyze different case studies to evaluate the
effects of e-commerce on a business' long-term profitability.
Prerequisite: AIM 6305, or AIM 6202 or equivalent (3-0) R
AIM 6349 Information Technology Strategy and Control (3 semester hours