ACG612 Advanced Auditing - This course is directed to the study of contemporary issues and problems in auditing. Topics may include application of auditing concepts and theories, auditing in a computerized environment, application of judgment in the audit environment, and management of audit risks.
Prerequisite: grade of "B" or better in ACG619 or equivalent.
ACG621 Enterprise Resource Management - This course investigates the reengineering efforts of organizations and their efforts to transform their enterprise by adopting best practices.
Prerequisite: MBA503, MBA504 and MBA512 or MSA foundation equivalents.
ACG630 Not-For-Profit/Government Accounting - Studies the accounting problems and procedures pertaining to federal, state, and local governments as well as other funded entities (hospitals, universities, and non-profit organizations). The course compares common financial and fund accounting principles, covering accounting principles peculiar to funded activities.
Prerequisite: ACG615or equivalent.
ACG632 International Accounting - In this course students examine the external and internal reporting problems associated with multinational business entities. This course may include: 1) an overview of the institutional structures that have evolved in response to international accounting problems, 2) a review of relevant literature in the field, and 30 the development of analytical skills for addressing international accounting policy issues.
Prerequisite: grade of "B" or better in ACG616 or equivalent.
ACG633 Advanced Accounting Theory -This course emphasizes the conseptual development and application of reporting alternatives and is a survey course of all major and contemporary topics in financial accounting.
Prerequisite: grade of "B" or better in Bryant's undergraduate course ACG616 or equivalent.
ACG645 Controllership - Examines the establishment of control systems in the modern organization beginning with organization goals and objectives and involving strategy, policy, programming, control, and systems which, while using accounting information, goes beyond the accounting system into the realm of management decision making. Prerequisite: ACG617 or MBA512
ACG650 Advanced Accounting Information Systems - This course focuses on the information systems theory and management control framework to provide event driven business solutions. In particular, it provides students with (1) skills needed to integrate financial and nonfinancial information into corporate information systems schema using the events accounting theory, (2) an exposure to a wide range of business, accounting, and auditing software packages, and (3) an understanding of management of information resources.
Prerequisite: grade of "B" or better in ACG618
ACG652 Computer Audit Control - The primary objectives of this course are to provide students with 1) an understanding of computer audit theory and practice, 2) the practices of information system auditing: the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, achieves organizational goals, and consumes resources efficiently, 3) the ability to integrate information technologies into the audit function, and 4) an exposure to up-to-date auditing technology.
Prerequisite: grade of "B" or better in ACG618 or equivalent.
ACG655 Individual Taxation - The primary emphasis of this course is on the federal income taxation of individuals. Topics covered include the filing process; inclusions and exclusions of income; business and personal deductions, losses and expenses; tax-free exchanges; and capital gains and losses. The methodology of tax research is introduced.
Prerequisite: MBA503
ACG656 Corporate Taxation - This course focuses on the evolution of specific statutory provisions that relate to the taxation of corporations by examining relevant cases, rulings and pronouncements. Topics covered include the formation, organization and capital structure of a corporation; its operating rules; dividend distributions; redemptions; the alternative minimum tax; and various penalty taxes. Prerequisite: MBA503
ACG690 Selected Topics in Accounting - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in accounting. The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual offering.
ACG691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student. At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the Director for final approval.
MBA503 Financial Accounting - This course is designed for the graduate business student who has had no prior accounting education. It will provide students with a basic understanding of the major fundamental accounting concepts and procedures. In addition, it will provide the student with an appreciation for the interpretation and analysis of the financial data of the business organization, as well as an awareness of the ethical issues involved.
MBA512 Managerial Analysis and Control - An examination of the role of accounting in controlling the operations of the business entity and the relationship between cost, profits, and volume. Decision-making techniques using accounting data are examined and the use of programmed budgets as a control mechanism is emphasized.
Prerequisite: MBA503
[Return to Top]
Master of Science in Taxation
TXMST600 Individual Income Taxation - A study of the federal tax statutes, regulations, rulings, and leading cases applicable to individual and other taxpayers, with special emphasis placed upon understanding the federal income tax system and the source of tax law. Areas covered include definition of gross income, deductions, nonbusiness and business taxpayers, the identity of the taxable person, and accounting methods and periods.
TXMST605 Sales and Exchanges - Consideration of the tax consequences arising from dispositions of property by a detailed analysis of the treatment of capital gains, deferred payment sales, basis, amount realized, dispositions by gift of inheritance, nonrecognition exchanges, mortgages, and installment sales. Time also is devoted to the study of recapture provisions Sections 1231,1245, and 1250.
TXMST610 Corporations and Shareholders - Basic problems in the taxation of corporate and shareholder income, survey of taxation of partnership income.
TXMST615 Estate and Gift Taxation - Examines federal estate and gift taxes through an intense study of statutes, regulations, and case law, and explains practical applications in estate planning.
TXMST620 Tax Practice and Procedure - Administration of the Internal Revenue Code by the Internal Revenue Service and other federal tax agencies: study of procedural problems with respect to Treasury regulations, requests for administrative rulings, assessment of deficiencies and penalties, closing agreement, tax liens transfer liability, claims for refund, information conferences, and hearings before the Appellate Division of U.S. Tax Court, civil and criminal aspects of fraud.
TXMST625 Partnership Income Tax Problems - Intensive analysis of income tax problems encountered in the organization, operation, reorganization, and dissolution of partnerships. Includes recognition of partnership status for tax purposes and problems created by the death or retirement of a partner, sale of a partnership interest, distribution of partnership assets, and determination of the amount and nature of partner's share in partnership income or loss.
TXMST630 Tax Research and Writing - This course introduces students to tax research methodology. Students will explore what tax authority emanates from the legislative, administration and judicial process, and investigate manual and computerized services resources. Students will learn how to present the results of their research efforts through written exercises that may involve an office memorandum, protest, or ruling request.
TXMST640 Advanced Income Tax Problems - Problems of Corporations and Shareholders Topics include accumulated earnings tax personal holding companies, complete liquidations (one month and one year) collapsible corporations, subchapter S corporations, liquidation of subsidiaries, affiliated and controlled groups, and consolidated return problems, plus an overview of corporate reorganization areas.
Prerequisite: TXMST610
TXMST672 Income Taxation of Trusts and Estates - Income taxation of trusts or estates, plus the tax treatment of grant or trusts, income in respect of a decedent, assignment of income, and accumulation trusts under the throwback rules.
Prerequisite: TXMST615
TXMST673 Pension and Profit Sharing - Intensive analysis of tax implications of deferred compensation; emphasis on qualified and unqualified pension and profit-sharing plans including eligibility and participation of employees, funding, benefits, and plan administration (including fiduciary responsibility). Also considers Section 88 restricted property, statutory stock options, and other alternatives to qualified plans.
TXMST674 Corporate Reorganizations - A study of mergers and acquisitions which combine different corporations, the special problems or transactions which result in the division of a single corporation, provisions of the Internal Revenue Code which relate nonrecognition of gain or loss, and the treatment of basis and boot. Landmark cases and leading judicial doctrines which deal with the need for business purpose and continuity of interest are examined.
Prerequisites: TXMST600, TXMST605, TXMST610
TXMST675 Business Tax Planning - Presents business problems to which students find classroom solutions after independent or group research. Topics discussed include the formation of corporations with consideration given to securities, professional service corporations, dividends, stock redemptions, and the purchase and sale of businesses. Actual and hypothetical fact patterns are used by students to plan and structure transactions. A student is given a set of facts which is used to conduct a business as a sole proprietorship, a partnership, or a corporation and eventually to liquidate this entity.
Prerequisites: TXMST600, TXMST605, TXMST610
TXMST676 State Taxation - Synopsis of the State of Rhode Island tax structure. Examines the sales and use tax; personal income tax; business corporation tax; estate tax; and other miscellaneous taxes. Presents the Rhode Island examination, collections, enforcement, and administrative appeals procedure. Discussion of court cases and legislative provisions.
TXMST677 Estate Planning - This course provides intensive consideration of the marital deduction, lifetime gifts, use of trusts, selection of trustees, etc.
Prerequisites:TXMST615
TXMST690 Selected Topics in Taxation - This course is designed to allow a three credit graduate elective course in contemporary topics and issues in taxation. The course will allow students the opportunity to examine current issues with greater detail than is possible in the usual course offering.
TXMST691 Directed Independent Study - This course is designed to allow tailoring an individual academic program to fit the unique interests of a graduate student. At the initiation of the graduate student, the faculty member and the student will develop an academic plan which is submitted to the director for final approval.
[Return to MST] [Return to Top]