2014-2015 Walden University Catalog (December 2014) 
    
    Sep 20, 2019  
2014-2015 Walden University Catalog (December 2014) [ARCHIVED CATALOG]

Course Descriptions


 
  
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    ACCT 1000 - Developing Student Portfolios in Accounting


    (1 cr.) A portfolio is a valuable tool for students to communicate and demonstrate their academic accomplishments as well as a means to advance their professional prospects. In this course, students learn about the tools for developing an electronic portfolio. They compose a high-level design and comprehensive outline through which they apply the structure and methods learned in the course. They also examine tools and techniques for managing and maintaining an electronic portfolio.


    Note about required first courses: Students should review the program description section of the Walden University Catalog carefully to determine which first course is required.
  
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    ACCT 1001 - Accounting I♦


    (5 cr.) An introduction to accounting, this course presents the basic techniques and procedures of accounting for organizations. Students work toward gaining requisite skills that they can apply to future courses and projects in their program. Through weekly discussions, they practice communicating with peers while examining the central policies and procedures of an accounting system and utilizing basic terminology, such as language found in the four main types of financial statements. Students prepare basic financial statements through which they learn how statements are constructed and interrelated. They also examine acceptable methods of valuing assets, liabilities, and owner’s equity. For an interdisciplinary perspective, students explore how computer technology lends to the profession by examining the types of programs available to perform accounting tasks.
      (Prerequisite(s): MATH 1001 or MATH 1002 or STAT 3001, and BUSI 1001 or HLTH 4000.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 1003 - Introduction to Accounting I♦


    (5 cr.) An introduction to accounting, students in this course take a top-down approach to understanding introductory accounting documents and procedures by exploring a business’s financial statements, including the balance sheet, income statement, and cash flow statement. Students explore the practical uses for information that can be gleaned from these statements, individually and as a whole, through a detailed examination of the properties and characteristics of each statement. Students engage in application assignments and discussions on a variety of topics, such as regulations that should be followed when preparing financial statements as promulgated by generally accepted accounting principles (GAAP). Students examine the U.S. use of GAAP in comparison to the use of International Financial Reporting Standards. (Prerequisite(s): BUSI 1001 or 1002, and MATH 1001, 1002, 1030, or 1040.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 2001 - Accounting II


    (5 cr.) A continuation of Accounting I, this course builds upon students’ knowledge of accounting principles, including the basic techniques and procedures of internal reporting in organizations and corporations. Students examine a variety of terms and concepts, enabling them to gain a clear understanding of corporate reporting and the fundamental elements of managerial accounting. Students apply strategies involving cost behavior, job-order, cost-volume-profit analysis, performance planning and budgeting, standard costs and variance analysis, relevant costs, and the statement of cash flows to real-world scenarios. Students also assess best practices in employing relevant information in the decision-making process, acquiring practical skills to use in addressing actual accounting problems in the professional arena. (Prerequisite(s): ACCT 1001.)
  
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    ACCT 2002 - Managerial Accounting: Introduction to Financial Planning and Analysis♦


    (5 cr.) Managerial accounting provides important data to the individuals responsible for directing and controlling an operation. Through this course, students learn about the essential elements of managerial accounting, including strategic, organizational, and operational decision making using financial information. They examine cost-volume-profit analysis, capital budgeting, operational budgeting, forecasting tools, and performance measurement. Students work through case studies and functional exercises for a contextual understanding of managerial accounting, including the application of quantitative methods to determine performance, planning, and control in operations.
      (Prerequisite(s): ACCT 2003.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 2003 - Introduction to Accounting II♦


    (5 cr.) A continuation of Accounting I, this course builds upon students’ knowledge of accounting principles, providing a basic foundation of key managerial accounting concepts and activities. Students learn how managers use accounting information for decision making in an organization. They explore how to develop business plans for small businesses and larger manufacturing corporations as well as how to distinguish between the two types of organizations. Through a variety of assignments focusing on the coverage of cost-volume-profit analysis, performance planning, and budgeting, students have the opportunity to gain managerial decision-making skills, helping them to prepare for issues they may encounter in the field.
      (Prerequisite(s): ACCT 1003 or ACCT 1001.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 3001 - Intermediate Accounting I♦


    (5 cr.) Although businesses often use the same authoritative standards in the production and presentation of financial statements, statements may still differ in a variety of ways. Recognizing these differences requires careful analysis and a variety of techniques. This course provides students with an overview of prevailing accounting issues as well as the ethical considerations encountered in the process; it is the first in a four-course sequence and builds upon content covered in introductory accounting courses. Students explore the principles of accrual accounting and interpret the steps in the accounting cycle. They learn about financial statement presentation and disclosure requirements, and they examine the conceptual framework and measurement principles underlying financial accounting. They also assess the relationship between the reporting and auditing functions in corporations. Additionally, students evaluate differences between Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards and apply these standards to their coursework.
      (Prerequisite(s): ACCT 2003.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 3002 - Auditing and Internal Controls♦


    (5 cr.) Auditing a company’s financial statements requires the ability to apply generally accepted auditing standards to a variety of situations. In this course, students learn the specifics of auditing and how to choose appropriate audit testing. They explore a variety of topics, including professional ethics, audit planning and documentation, audit evidence, statistical tools, materiality and risk, and audit reports for different assurance and non-assurance services. Students examine internal controls and accounting systems as well as software designed for evaluating business information. Through a group project, students work toward gaining practical knowledge and problem-solving skills as they analyze real audit issues and cases. Students apply the Statements of Audit Standards from the Audit Standards Board and Audit Standards of the Public Company Accounting Oversight Board to their auditing situations.
      (Prerequisite(s): ACCT 2003.) Note: Concurrent enrollment in ACCT 3001 is recommended.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 3003 - Intermediate Accounting II♦


    (5 cr.) How does a business handle its investments and capital and what are the generally-accepted accounting principles when valuing inventory? This course provides students with the opportunity to consider and respond to prevailing accounting questions as well as gain insight on related ethical considerations; it is the second in a four-course sequence and is a continuation of Intermediate Accounting I. Students learn ways to categorize, measure and report on cash, receivables, inventories, and investments. They gain practice in financial statement presentation and disclosure requirements. Through evaluation and online discussion, students explore the auditing function as well as inventory cost methods. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards. (Prerequisite(s): ACCT 3001.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 3004 - Intermediate Accounting III


    (5 cr.) Physical assets continually change in value; knowing how to account for them is an important task in proper financial statement disclosure. In this course, students investigate current accounting issues as well as the ethical considerations encountered in the process; this course is the third in a four-course sequence and is a continuation of Intermediate Accounting II. Students examine the measurement and accounting for property, plant, and equipment. They also explore intangible assets, current liabilities, and contingencies. They focus on financial statement presentation and discuss how it relates to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
      (Prerequisite(s): ACCT 3003.)
  
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    ACCT 3005 - Intermediate Accounting IV♦


    (5 cr.) What is capital structure and how can a business use it for sustainability and reaching long-term goals? This course provides students with the opportunity to respond to such questions as well as to gain insight on related ethical considerations; it is the forth in a four-course sequence and is a continuation of Intermediate Accounting III. Students explore the measurement and reporting principles for stockholders’ equity, retained earnings, long-term liabilities, long-term receivables, discontinued operations, and extraordinary items. They gain further practice in financial statement presentation and disclosures and explore their relationship to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
      (Prerequisite(s): ACCT 3004.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 3006 - Accounting Information Systems♦


    (5 cr.) Nearly all businesses have an accounting system that provides appropriate financial information required to make informed, timely decisions. Therefore, the design of the system is vital to the efficiency and internal controls of acquiring such information. This course provides students with the fundamental concepts of accounting systems design, including how accounting systems capture important business transactions that drive decisions and execution. Students learn about the technology of accounting systems, file processing, database concepts and tools, and internal control and risks. They also explore how to audit the information system as well as how to use the information system to perform audit functions. Through the examination of the latest commercial accounting software, students learn about technological developments for the production of reports and exchange of business data.
      (Prerequisite(s): ACCT 2003.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4001 - Government and Nonprofit Accounting♦


    (5 cr.) The function and role of private and public sector organizations are often very different; therefore, the accounting principles used to run for-profit businesses and government businesses cannot always be the same. In this course, students compare and contrast the characteristics of government and nonprofit organizations and explore the ethical and social responsibilities of accountants working with these institutions. They also examine the measurement and reporting requirements for governmental and nonprofit organizations. They engage in discussions about the concepts of fund accounting, budget and control issues, and revenue and expense recognition. Students gain hands-on experience preparing financial statements for each type of organization. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and pronouncements of the Government Accounting Standards Board.
      (Prerequisite(s): ACCT 3005.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4002 - Advanced Financial Accounting I♦


    (5 cr.) Lease accounting from the perspective of the lessor and lessee is an important consideration for business as an alternative to financing. But what options are available for lessors and lessees in accounting for lease transactions? This course provides students with the opportunity to investigate and respond to prevailing accounting issues in this area. This course continues the three-course sequence of Intermediate Accounting. Students assess and explain the measurement and reporting disclosures for leases, pensions, equity compensation, derivatives, and earnings per share. They apply best practices in the presentation of financial statements and analyze how this relates to the auditing function. Students also gain hands-on practice in determining pension obligations and expenses. As a basis for their coursework, students apply the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
      (Prerequisite(s): ACCT 3005.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4003 - Advanced Financial Accounting II♦


    (5 cr.) How can external users to an organization employ the statement of cash flow as a means to foresee an organization’s prospect for future earnings? This course provides students with the opportunity to research and answer accounting questions such as this; it is the second in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students examine the measurement and reporting disclosures for changes in accounting principles, correction of errors, the statement of cash flows, segment and interim reporting, and deferred taxes. Students continue to learn about financial statement presentation and disclosures as well as how these elements relate to the auditing function. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
      (Prerequisite(s): ACCT 4002.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4004 - Advanced Financial Accounting III♦


    (5 cr.) Whether it is to expand technical offerings or to gain the competitive edge over smaller entities, companies often merge together or acquire other companies. Often times, this creates a positive effect on the companies involved; other times, it create severe financial strains on a company’s limited financial resources. In this course, students investigate prevalent accounting issues such as this; it is the third in a three-course sequence and continues the approach used in the Intermediate Accounting sequence. Students explore the measurement and reporting disclosures for mergers, acquisitions, and foreign currency translation. Students continue to learn financial statement presentation of business combinations and explore some of the auditing issues in this area. As a basis for their coursework, students use the Financial Accounting Standards Board’s Accounting Standards Codification and International Financial Reporting Standards.
      (Prerequisite(s): ACCT 4003.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4005 - Federal Taxation I: Individual Taxation♦


    (5 cr.) In this course, students have the opportunity to gain a fundamental understanding of personal income taxes and how they are computed. They also learn appropriate tax concepts and terminologies important for students wishing to pursue a career in accounting and taxes. Students examine the federal income tax structure and apply income tax accounting to cases of individual and sole proprietorship taxation as they assemble information and documentation needed to prepare federal tax returns. They analyze federal income tax laws governing gross income, deductions, calculation of income tax rates, income tax credits, and the alternative minimum tax for individuals.
      (Prerequisite(s): ACCT 2003.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4006 - Federal Taxation II: Corporate Taxation♦


    (5 cr.) This course is a continuation of Federation Taxation I and focuses on corporate federal taxes. Students appraise the role taxation plays on organizations, the corporate structure, and tax strategies. They learn about the application of federal income taxes business entities, including corporations, partnerships, and entities taxed as partnerships and S corporations. They also examine gift and estate taxes and income taxation of estates and trusts. Students contextualize their learning through the preparation of a corporate federal tax return and related schedules. They consider the allocation of partnership taxable income and other deductions, credits, self-employment taxes, and loss carrybacks and carryforwards. Through the evaluation of legal and ethical issues involved in federal tax practice, students become familiar with laws, best practices, and the responsibilities of accounting professionals.
      (Prerequisite(s): ACCT 4005.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4007 - Treasury Management♦


    (5 cr.) Treasury managers are in charge of an organization’s liquid assets and their primary goal is to manage and balance risk and returns available to the organization. In this course, students explore the role of the treasury manager and engage in specialized applications in cash management, cash forecasting and budgeting, cash conversion cycles, accounts payable, and accounts receivable. They appraise liquidity risk management, treasury management systems, foreign exchange management, off-balance sheet financing, and bank/financial institution management relations. This course also provides students with the opportunity to gain critical-thinking skills through analytical activities involving real-world problems, such as issues with generally accepted accounting principles’ emphasis on accrual accounting versus the economic results of transactions from a cash flow perspective. (Prerequisite(s): ACCT 1003, ACCT 2003, and FNCE 3001.)
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 4900 - Accounting Capstone Project


    (5 cr.) A capstone course is designed to bring together knowledge gained through the entire program and permit students to demonstrate mastery of the various course competencies. The major course project in this capstone course is a strategic case study. Through this project, students apply and integrate a variety of skills, tools, and knowledge to assess the strategic issues in a real-world case analysis and arrive at recommendations for change and/or improvement. Through coursework and the final capstone project, students appraise and explain a variety of topics, such as basic accounting theory, financial reporting, deferred taxes, engagement planning, client risk, auditing, concepts of accounting and investment percentage, objectives of the statement of cash flows, contracts, sales, bankruptcy, the debtor-creditor relationship, and business law and ethics. This course provides students the chance to demonstrate their understanding and competency in complex problem identification and solution.
      (Prerequisite(s): All required core and upper-division Accounting courses.)
  
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    ACCT 6100 - Effective Communication for the Accountant♦


    (3 sem. cr.) An essential skill for nearly all accountants is the ability to effectively communicate with organizations to manage internal and external relationships. This course emphasizes the importance of communication in accounting and provides students the opportunity to practice using the tools required for effectual and efficient presentation of information while gaining critical-thinking, reading, and scholarly-writing skills. Students explore various written and presentational forms of communication that accountants use within organizational and managerial settings. Students examine techniques for developing and presenting white papers, memoranda used to communicate issues and recommendations to management, and financial and nonfinancial information. They learn about concepts in balanced communication coverage and how to adapt to constantly changing modes of communication, including social networking, blogging, and using professional organizations and training programs to their advantage. Through these activities, students gain a better understanding of the roles and responsibilities of the accountant as well as the ethical methodologies required to maintain a professional obligation to the community and their clients.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6110 - Legal and Ethical Issues in Accounting♦


    (3 sem. cr.) In the news, it is too often that we hear about cases of financial fraud and misconduct involving major corporations. It is a social and professional obligation of accountants to be concerned and knowledgeable on topics involving legal and ethical issues in accounting and financial reporting. In this course, students learn to appreciate this role and explore the various legal and professional responsibilities of which public and private accountants must be aware when developing financial statements and reports. They examine a variety of issues, such as the differences between statute and regulation and between common and statutory law. Students also assess the role of bankruptcy and its impact on business relationships. Through the extensive use of current and seminal case studies, students take a practical approach to examining the best practices of doing business in today’s sociopolitical climate from a legal and ethical perspective.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6120 - Financial Management Tools for Decision Making♦


    (3 sem. cr.) Effective business managers use a variety of financial management tools as they seek to evaluate alternatives and make sound decisions. In this course, students analyze these tools, including the breakeven and cost-volume-profit analysis for model pricing and cost sensitivity, forecasting and cost prediction, variance cost analysis, relevant cost analysis, project valuation and prioritization using payback, rates of return, and discounted cash flow methods. Students sharpen their diagnostic critical-thinking skills and learn to construct effective, ethical, fact-based arguments, which are among the fundamental capabilities required for managerial decision making. Using relevant management articles, case studies, and topic analyses, students also examine how to align business needs with fact-based solutions, how to identify new opportunities, and how to manage and enhance an organization’s competitive position.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6130 - Managerial Accounting for Organizational Performance♦


    (3 sem. cr.) One of the primary functions of the accountant’s role is preparing internal accounting information that can be used by management for effective decision making and organizational performance. Students can gain a practical perspective into this role through case study review and analysis of pricing and contribution margin analysis, cost management and allocation, activity-based costing and throughput accounting, and inventory management. Students assess performance measurements, including key performance indicators, balanced scorecard, and forecasting. They explore operating and capital budgeting and financial planning techniques and become familiar with quantitative models and approaches used in management accounting. Through this course, students learn about the different departments and operating divisions within an organization and how they work individually and collaboratively to handle accounting responsibilities.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6140 - Current Trends in Accounting Standards♦


    (3 sem. cr.) This course allows the learner to enhance and utilize advanced accounting research skills in order to investigate and review the current and emerging accounting issues and changes in promulgated accounting standards that could impact 21st-century business. The learner will examine a variety of up-to-date and relevant topical areas that are discussed in sources such as: the Financial Accounting Standards Board, International Accounting Standards Board, and Securities and Exchange Commission. As a result of their studies in this course, learners will be able to anticipate changes in accounting standards, and analyze potential impacts for making informed decisions and recommendations to management.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6600 - Managing Operational and Financial Business Risks♦


    (3 sem. cr.) Accountants and business managers must be astute and proactive in managing a business to combat the inevitable threat of operational and financial risks, including those involving credit, market, liquidity, reputation, technology, and legality. In this course, students assess the tools used by accountants and managers in managing these risks. They explore the various processes used to identify, analyze, and assess risks, and they learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, students examine ways to implement techniques, such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization’s enterprise risk management.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6610 - Managing Regulatory Compliance♦


    (3 sem. cr.) Regulatory compliance involves the policies and processes that organizations use to ensure that they follow the rules and regulations in place by the firms that control financial activity in a given jurisdiction. In this course, students explore the facets of regulatory compliance, focusing on the role of accounting with respect to corporate governance within an organizational setting. They also focus on how organizations build transparency into their governance and compliance systems. Students review and explore the responsibilities of management in terms of compliance and auditing and explore the complex processes of checks and balances that comprise compliance systems. Students further develop their understanding of regulatory compliance through a review of the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, in addition to an evaluation of decisions made by the Securities and Exchange Commission and the Public Corporation Accounting Oversight Board.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6620 - Accounting Theory and Application♦


    (3 sem. cr.) In this quantitative course, students examine the process by which accounting policies are formulated and modified. Students use current research and case analyses to make critical evaluations of fundamental accounting concepts and foundations, such as revenue recognition, lease accounting, and other current issues, in light of their theoretical, empirical, practical, and political aspects. Students demonstrate their ability to use promulgated accounting literature to improve their general decision-making and communication skills in the area of accounting as they engage in functional exercises and weekly discussions.

     

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

  
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    ACCT 6621 - Global Information Systems Development♦


    (3 sem. cr.) Students learn how to organize development projects in the global service marketplace, based on key considerations and best practices in outsourced and offshore development. Topics include legal, economic, cultural and intellectual property issues; 24-hour development; strategic division of labor; case studies of specific geographies; quality and process standards.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6630 - Tax Analysis and Decision Making♦


    (3 sem. cr.) Students in this course are provided with an overview of current topics in taxation strategies for individuals and corporations. They learn about the Internal Revenue Code on tax differences, including book and tax accounting, inclusions, exclusions, deductions, credits, and tax aspects of property transactions. Students employ a “walk-through” technique through which they gain first-hand experience in the use of tax research services. Students also explore how economic, social, and cultural forces influence tax policy.
     

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

  
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    ACCT 6640 - Solving CPA Problems♦


    (3 sem. cr.) In this course, students review content pulled directly from prior certified public accountant (CPA) exams on a variety of topics, including current accounting trends, managerial accounting, and regulatory issues. Students conduct research, discuss with peers, and analyze the answers to actual CPA exam items to gain a thorough understanding of the format, concepts, and principles on which exam questions are based, gaining confidence and preparedness for taking the CPA exam.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6650 - Forensic and Advanced Auditing Topics♦


    (3 sem. cr.) In this course, students are provided with tools, techniques, and insight to evaluate the potential for fraud within current operating and financial reporting systems. Students examine creative accounting techniques and red flags of fraud, such as the development of false financial statements; misuse of corporate resources; false revenue recognition; and fraud perpetrated for the benefit of third parties, shareholders, and managers. They explore special topics, such as the override of existing internal controls and absence of proper accounting documentation. Students also examine fraud audit standards, principles of legal evidence, and concepts of the Daubert Rule. Additionally, students examine strategies for identifying sources of securing evidence to prevent loss, corruption, and contamination.

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6660 - International Perspectives in Accounting♦


    (3 sem. cr.) Students in this course examine current topics in international standards for accounting, including financial statement presentation, auditing, and accounting for importers, exporters, and multinational corporations to gain a comprehensive understanding of the various perspectives involved in international accounting. Students examine foreign exchange rates and markets, controlled economy accounting, social responsibility reporting, inflation accounting, and international taxation and its impact on an organization’s international financial statements. Additionally, students analyze issues in accounting for multinationals, including areas of accounting and financial reporting standards. They also conduct an evaluation of international accounting harmonization efforts, including those involving accounting standards, to acquire an appreciation of the importance of comparability in regard to international financial statements.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
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    ACCT 6665 - Initiating and Managing Change♦


    (3 sem. cr.) This course explores effective strategies to initiate change in order to achieve organizational goals, as well as how to manage unplanned or unwelcome change. Learners will explore a variety of approaches and methods to transition individuals and organizations within a changing environment. Learners will distinguish between reactive responses and proactive responses to change, including examining the implications of culture, inertia, and uncertainty. Additionally, learners will explore the importance of understanding motivation and effective communication in mitigating negative reactions to change and facilitating the change process itself.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6670 - Not-for-Profit and Government Accounting♦


    (3 sem. cr.) Students explore accounting and financial reporting principles for nonprofit and governmental organizations in this course. They examine issues regarding fund accounting principles, budgetary accounting, and financial reporting practices. Through a variety of assignments on the specifics of the nonprofit and government accounting arena, students develop and hone diagnostic skills and their analytical problem-solving ability. Students learn about the concepts, procedures, and mechanics of financial and managerial accounting and the role of accounting information in nonprofit organizations.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6675 - Critical Thinking for Effective Management♦


    (3 sem. cr.) This course is designed to improve the learner’s overall critical-thinking and reasoning skills within a managerial context. Using relevant management articles, case studies, and current topics analyses, learners will hone their diagnostic reading skills and will learn to construct effective, ethical, evidence-based arguments, which are fundamental capabilities of effective managers.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6680 - Leadership in a Global Landscape♦


    (3 sem. cr.) Leaders encounter many challenges as people from different cultures, social structures, religions, and languages participate in a globalized landscape and workforce. Students in this course examine these challenges and develop an understanding of the interrelatedness of nations in the global economy. They also explore the changing nature of international business and leadership. Students evaluate and discuss the concepts of sustainable business strategies, international trade, foreign direct investment, and regional economic integration in relation to leadership in a global environment.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6685 - Creating Sustainable Solutions Through Systems Thinking♦


    (3 sem. cr.) This course explores systems thinking as a process whereby problems are viewed as individual components within a larger system. The course provides a framework for analyzing relationships within a system and for avoiding the risks associated with viewing problems in isolation. Learners will use systems thinking tools to model single, double, and multiple-loop feedback systems, both at the micro and macro levels of analysis. In addition, learners will be introduced to scenario building and will examine how the practice of systems thinking lays the foundation for creating sustainable outcomes for organizations and society.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6690 - Principles of Project Management♦


    (3 sem. cr.) Students in this course are introduced to the knowledge, skills, tools, and techniques needed to successfully manage projects throughout a project lifecycle. Students are exposed to project management knowledge areas and process groups as well as the distinguishing characteristics of each. They study the ways these two dimensions of project management interact in initiating, planning, executing, monitoring and controlling, and closing a project. Note: Students who have the need to complete this course as a degree requirement after September 2013 should instead be registered for ACCT 6991.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6691 - Practices in Project Management


    (3 sem. cr.) Students in this course are introduced to the knowledge, skills, tools, and techniques needed to successfully manage projects throughout the life of a project, known as the project life cycle. By learning about the project management Knowledge Areas and Process Groups as well as the distinguishing characteristics of each, students gain an appreciation for how these two dimensions of project management interact in initiating, planning, executing, monitoring and controlling, and closing a project.
  
  •  

    ACCT 6695 - Leading Strategic Initiatives for Growth and New Value♦


    (3 sem. cr.) This course focuses on the development and implementation of business strategies that enable a competitive advantage, with an emphasis on understanding the current environment in which the organization competes and forecasting how that environment may change.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACCT 6781 - Information Security Governance


    (3 sem. cr.) This course covers information security issues in an organizational context, recognizing the increasing stakes in keeping systems safe from tampering and disclosure. Topics include management structures and processes for enterprise information security; information security in the supply chain; legal, regulatory, audit, and policy issues; risk management; and the business case for information security.
  
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    ACMG 6100 - Effective Communication for the Accountant♦


    (3 sem. cr.) An essential skill for nearly all accountants is the ability to effectively communicate with organizations to manage internal and external relationships. This course emphasizes the importance of communication in accounting and provides students the opportunity to practice using the tools required for effectual and efficient presentation of information while gaining critical-thinking, reading, and scholarly-writing skills. Students explore various written and presentational forms of communication that accountants use within organizational and managerial settings. Students examine techniques for developing and presenting white papers, memoranda used to communicate issues and recommendations to management, and financial and nonfinancial information. They learn about concepts in balanced communication coverage and how to adapt to constantly changing modes of communication, including social networking, blogging, and using professional organizations and training programs to their advantage. Through these activities, students gain a better understanding of the roles and responsibilities of the accountant as well as the ethical methodologies required to maintain a professional obligation to the community and their clients.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6110 - Legal and Ethical Issues in Accounting♦


    (3 sem. cr.) In the news, it is too often that we hear about cases of financial fraud and misconduct involving major corporations. It is a social and professional obligation of accountants to be concerned and knowledgeable on topics involving legal and ethical issues in accounting and financial reporting. In this course, students learn to appreciate this role and explore the various legal and professional responsibilities of which public and private accountants must be aware when developing financial statements and reports. They examine a variety of issues, such as the differences between statute and regulation and between common and statutory law. Students also assess the role of bankruptcy and its impact on business relationships. Through the extensive use of current and seminal case studies, students take a practical approach to examining the best practices of doing business in today’s sociopolitical climate from a legal and ethical perspective.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6120 - Financial Management Tools for Decision Making♦


    (3 sem. cr.) Effective business managers use a variety of financial management tools as they seek to evaluate alternatives and make sound decisions. In this course, students analyze these tools, including the breakeven and cost-volume-profit analysis for model pricing and cost sensitivity, forecasting and cost prediction, variance cost analysis, relevant cost analysis, project valuation and prioritization using payback, rates of return, and discounted cash flow methods. Students sharpen their diagnostic critical-thinking skills and learn to construct effective, ethical, fact-based arguments, which are among the fundamental capabilities required for managerial decision making. Using relevant management articles, case studies, and topic analyses, students also examine how to align business needs with fact-based solutions, how to identify new opportunities, and how to manage and enhance an organization’s competitive position.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6130 - Managerial Accounting for Organizational Performance♦


    (3 sem. cr.) One of the primary functions of the accountant’s role is preparing internal accounting information that can be used by management for effective decision making and organizational performance. Students can gain a practical perspective into this role through case study review and analysis of pricing and contribution margin analysis, cost management and allocation, activity-based costing and throughput accounting, and inventory management. Students assess performance measurements, including key performance indicators, balanced scorecard, and forecasting. They explore operating and capital budgeting and financial planning techniques and become familiar with quantitative models and approaches used in management accounting. Through this course, students learn about the different departments and operating divisions within an organization and how they work individually and collaboratively to handle accounting responsibilities.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6140 - Current Trends in Accounting Standards♦


    (3 sem. cr.) This course allows the learner to enhance and utilize advanced accounting research skills in order to investigate and review the current and emerging accounting issues and changes in promulgated accounting standards that could impact 21st-century business. The learner will examine a variety of up-to-date and relevant topical areas that are discussed in sources such as: the Financial Accounting Standards Board, International Accounting Standards Board, and the Securities and Exchange Commission. As a result of their studies in this course, learners will be able to anticipate changes in accounting standards, and analyze potential impacts for making informed decisions and recommendations to management.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6600 - Managing Operational and Financial Business Risks♦


    (3 sem. cr.) Accountants and business managers must be astute and proactive in managing a business to combat the inevitable threat of operational and financial risks, including those involving credit, market, liquidity, reputation, technology, and legality. In this course, students assess the tools used by accountants and managers in managing these risks. They explore the various processes used to identify, analyze, and assess risks, and they learn the appropriate use of financial and operational controls to mitigate such risks. Additionally, students examine ways to implement techniques, such as developing a risk control matrix and using the concepts of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework to improve an organization’s enterprise risk management.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6610 - Managing Regulatory Compliance♦


    (3 sem. cr.) Regulatory compliance involves the policies and processes that organizations use to ensure that they follow the rules and regulations in place by the firms that control financial activity in a given jurisdiction. In this course, students explore the facets of regulatory compliance, focusing on the role of accounting with respect to corporate governance within an organizational setting. They also focus on how organizations build transparency into their governance and compliance systems. Students review and explore the responsibilities of management in terms of compliance and auditing and explore the complex processes of checks and balances that compose compliance systems. Students further develop their understanding of regulatory compliance through a review of the Foreign Corrupt Practices Act and the Sarbanes-Oxley Act, in addition to an evaluation of decisions made by the Securities and Exchange Commission and the Public Corporation Accounting Oversight Board.

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

  
  •  

    ACMG 6620 - Accounting Theory and Application♦


    (3 sem. cr.) In this quantitative course, students examine the process by which accounting policies are formulated and modified. Students use current research and case analyses to make critical evaluations of fundamental accounting concepts and foundations, such as revenue recognition, lease accounting, and other current issues, in light of their theoretical, empirical, practical, and political aspects. Students demonstrate their ability to use promulgated accounting literature to improve their general decision-making and communication skills in the area of accounting as they engage in functional exercises and weekly discussions.

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6621 - Global Information Systems Development♦


    (3 sem. cr.) Students learn how to organize development projects in the global service marketplace, based on key considerations and best practices in outsourced and offshore development. Topics include legal, economic, cultural and intellectual property issues; 24-hour development; strategic division of labor; case studies of specific geographies; quality and process standards.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6630 - Tax Analysis and Decision Making♦


    (3 sem. cr.) Students in this course are provided with an overview of current topics in taxation strategies for individuals and corporations. They learn about the Internal Revenue Code on tax differences, including book and tax accounting, inclusions, exclusions, deductions, credits, and tax aspects of property transactions. Students employ a “walk-through” technique through which they gain first-hand experience in the use of tax research services. Students also explore how economic, social, and cultural forces influence tax policy.
     

     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.

  
  •  

    ACMG 6640 - Solving CPA Problems♦


    (3 sem. cr.) In this course, students review content pulled directly from prior certified public accountant (CPA) exams on a variety of topics, including current accounting trends, managerial accounting, and regulatory issues. Students conduct research, discuss with peers, and analyze the answers to actual CPA exam items to gain a thorough understanding of the format, concepts, and principles on which exam questions are based, gaining confidence and preparedness for taking the CPA exam.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6650 - Forensic and Advanced Auditing Topics♦


    (3 sem. cr.) In this course, students are provided with tools, techniques, and insight to evaluate the potential for fraud within current operating and financial reporting systems. Students examine creative accounting techniques and red flags of fraud, such as the development of false financial statements; misuse of corporate resources; false revenue recognition; and fraud perpetrated for the benefit of third parties, shareholders, and managers. They explore special topics, such as the override of existing internal controls and absence of proper accounting documentation. Students also examine fraud audit standards, principles of legal evidence, and concepts of the Daubert Rule. Additionally, students examine strategies for identifying sources of securing evidence to prevent loss, corruption, and contamination.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6660 - International Perspectives in Accounting♦


    (3 sem. cr.) Students in this course examine current topics in international standards for accounting, including financial statement presentation, auditing, and accounting for importers, exporters, and multinational corporations to gain a comprehensive understanding of the various perspectives involved in international accounting. Students examine foreign exchange rates and markets, controlled economy accounting, social responsibility reporting, inflation accounting, and international taxation and its impact on an organization’s international financial statements. Additionally, students analyze issues in accounting for multinationals, including areas of accounting and financial reporting standards. They also conduct an evaluation of international accounting harmonization efforts, including those involving accounting standards, to acquire an appreciation of the importance of comparability in regard to international financial statements.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6665 - Initiating and Managing Change♦


    (3 sem. cr.) This course explores effective strategies to initiate change in order to achieve organizational goals, as well as how to manage unplanned or unwelcome change. Learners will explore a variety of approaches and methods to transition individuals and organizations within a changing environment. Learners will distinguish between reactive responses and proactive responses to change, including examining the implications of culture, inertia, and uncertainty. Additionally, learners will explore the importance of understanding motivation and effective communication in mitigating negative reactions to change and facilitating the change process itself.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6670 - Not-for-Profit and Government Accounting♦


    (3 sem. cr.) Students explore accounting and financial reporting principles for nonprofit and governmental organizations in this course. They examine issues regarding fund accounting principles, budgetary accounting, and financial reporting practices. Through a variety of assignments on the specifics of the nonprofit and government accounting arena, students develop and hone diagnostic skills and their analytical problem-solving ability. Students learn about the concepts, procedures, and mechanics of financial and managerial accounting and the role of accounting information in nonprofit organizations.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6675 - Critical Thinking for Effective Management♦


    (3 sem. cr.) This course is designed to improve the learner’s overall critical-thinking and reasoning skills within a managerial context. Using relevant management articles, case studies, and current topics analyses, learners will hone their diagnostic reading skills and will learn to construct effective, ethical, evidence-based arguments, which are fundamental capabilities of effective managers.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6680 - Leadership in a Global Landscape♦


    (3 sem. cr.) Leaders encounter many challenges as people from different cultures, social structures, religions, and languages participate in a globalized landscape and workforce. Students in this course examine these challenges and develop an understanding of the interrelatedness of nations in the global economy. They also explore the changing nature of international business and leadership. Students evaluate and discuss the concepts of sustainable business strategies, international trade, foreign direct investment, and regional economic integration in relation to leadership in a global environment.
     
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6685 - Creating Sustainable Solutions Through Systems Thinking♦


    (3 sem. cr.) This course explores systems thinking as a process whereby problems are viewed as individual components within a larger system. The course provides a framework for analyzing relationships within a system and for avoiding the risks associated with viewing problems in isolation. Learners will use systems thinking tools to model single, double, and multiple-loop feedback systems, both at the micro and macro levels of analysis. In addition, learners will be introduced to scenario building and will examine how the practice of systems thinking lays the foundation for creating sustainable outcomes for organizations and society.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6690 - Principles of Project Management♦


    (3 sem. cr.) This course introduces students to the knowledge, skills, tools, and techniques needed to successfully manage projects throughout a project lifecycle. Students are exposed to project management knowledge areas and process groups as well as the distinguishing characteristics of each. Students study the ways these two dimensions of project management interact in initiating, planning, executing, monitoring and controlling, and closing a project. Note: Students who have the need to complete this course as a degree requirement after September 2013 should instead be registered for ACMG 6991.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    ACMG 6691 - Practices in Project Management


    (3 sem. cr.) Students in this course are introduced to the knowledge, skills, tools, and techniques needed to successfully manage projects throughout the life of a project, known as the project life cycle. By learning about the project management Knowledge Areas and Process Groups as well as the distinguishing characteristics of each, students gain an appreciation for how these two dimensions of project management interact in initiating, planning, executing, monitoring and controlling, and closing a project.
  
  •  

    ACMG 6695 - Leading Strategic Initiatives for Growth and New Value♦


    (3 sem. cr.) This course focuses on the development and implementation of business strategies that enable a competitive advantage, with an emphasis on understanding the current environment in which the organization competes and forecasting how that environment may change.
    ♦ Students may take this as a non-degree course, which means they do not have to be enrolled in a program. Contact an Enrollment Advisor [1-866-492-5336 (U.S.);1-443-627-7222 (toll)] for more information.
  
  •  

    AMDS 8002 - Writing a Quality KAM Demonstration


    (2 cr.) The Knowledge Area Module (KAM) allows students to focus directly on their area of interest, from initial inquiry to the final capstone project. KAMs set the framework for a faculty-guided study comprising three components, including breadth, depth, and application. This course covers the structure of the KAM as well as research and writing techniques needed for the successful development of a KAM. Under instructor guidance, students draft a Learning Agreement for their first KAM, through which they select their theme and focus. (Prerequisite(s): AMDS 8008 and all other core courses.) Note: Completion is required before KAM studies can begin in the Information Systems Management specialization.
  
  •  

    AMDS 8008 - Foundations for Doctoral Study


    (6 cr.) The purpose of this course is to introduce students to Walden University and to the requirements for successful participation in an online curriculum. It provides a foundation for academic and professional success as a scholar-practitioner and social change agent. Course assignments focus on practical application of writing and critical thinking skills and promote professional and academic excellence. Major assignments include the preparation of the Professional Development Plan, program of study, and a sample KAM Learning Agreement. Note: Students in selected doctoral programs and specializations are required to take this course immediately upon enrollment, and must successfully complete it before proceeding with KAMs or coursework.
  
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    AMDS 8110 - Management Information Systems


    (4 cr.) Students are provided with broad coverage of information systems management concepts and trends underlying current and future developments as well as the principles for providing effective implementation of information technology. Students engage in multiple discussions and case studies through which they sharpen communication skills and gain a real-world understanding of how management information systems function. As the course progresses, students develop their ideas and reasoning on a variety of current issues in information systems and complete a research paper to define their position.
  
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    AMDS 8121 - Current Research in Social Change (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
  •  

    AMDS 8125 - Organizational Performance Improvement


    (4 cr.) What is business process redesign and how can it be used to achieve improvements in performance measures? Students in this course are provided with the opportunity to investigate questions such as this and survey a wide array of current literature from experts in the field. Students learn about the concepts of performance improvement and process re-engineering. They work toward achieving high-level improvements in organizational performance through redesigned business processes and the use of information technology to re-engineer an organization. Students analyze the data required for organizational performance improvement and then develop and present a report or case study of an organizational setting in the context of performance analysis and improvement. Students also engage in discussion assignments to share ideas and perspectives with peers and to reflect on weekly topics.
  
  •  

    AMDS 8131 - Professional Practice and Social Change (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
  •  

    AMDS 8135 - Project Management


    (4 cr.) The process of creation, from conception through completion, is complex and requires a diverse set of management skills. Students are introduced to the theory, tools, and techniques needed to manage projects successfully. Students engage in coursework focusing on effective project management styles, critical factors for project success, organizational support systems that enhance projects, project authority, and ethics in project execution. They examine logistical aspects of project management, such as cost, schedule, technical planning, and control methods. Students also have the opportunity to gain hands-on practice through the application of management software to a typical project plan and tracking activity.
  
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    AMDS 8215 - Systems Analysis, Design, and Implementation


    (4 cr.) Students in this course are provided with the opportunity to examine the analysis, design, and development of computer-based information systems to enhance their knowledge base in software engineering. They compare the key characteristics of object-oriented methodologies with traditional methods for an understanding of how various types of systems require different software engineering techniques. Students learn about the life-cycle concept and related activities, including information requirements determination, prototyping, detailed systems design, development, testing, and implementation strategies. Collaborating with peers, students sharpen critical-thinking and communication skills as they engage in weekly discussions on topics such as software processes, design and implementation, dependability and security, and general topics in software engineering.
  
  •  

    AMDS 8221 - Current Research in Human Development-Decision Analysis (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
  •  

    AMDS 8225 - Database Concepts


    (4 cr.) In consideration of the rise of web-enabled databases, there continues to be a looming risk of threat to computer systems, such as viruses and worms; students in this course examine major trends in information systems to gain skills required to address database issues such as these. They explore methods of data security, quality, and availability. They examine database systems as the focus for studying concepts of data modeling, techniques of data definition, and data manipulation. Students engage in peer discussions on topics such as methods for creating, managing, sorting, and processing data files. They also explore concepts of relational database methods and issues of managing information in a database.
  
  •  

    AMDS 8231 - Professional Practice and Human Development-Applied Decision Analysis (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
  •  

    AMDS 8235 - Communications and Networking


    (4 cr.) Through this course, students learn about new business opportunities created by telecommunications technologies and consider what implications these have in the field. They analyze contemporary topics in the telecommunications industry, including competing standards, regulatory constraints, and current applications of hardware. They learn the concepts and terminology of data communications, network design, and distributed information systems. Students also assess and discuss topics such as communications equipment, protocols and architecture, transmission alternatives, communications environments, regulatory issues, and network pricing and management.
  
  •  

    AMDS 8300 - Advanced Individual Studies: New Faculty Training


    (4 cr.) This online faculty development course not only teaches the skills and strategies necessary for effective online teaching, but it also gives students firsthand experience communicating within the actual software environment that they may be using to teach an online course. The course replicates the Walden online classroom and provides a model for online instruction. It takes students from the initial stages of course content creation through actual setup of a classroom site. Students in this course have the opportunity to develop and share teaching methods, organization models, and communication techniques for successful online instruction and learning.
  
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    AMDS 8301 - Advanced Individual Studies: Academic Publishing Option


    (4 cr.) This advanced individual study course is designed for students who wish to integrate learning from the core curriculum in preparation for advanced KAM and dissertation research. In this course, students gain hands-on practice using research tools, writing a literature review, evaluating peer research, and providing feedback as a reviewer. They also explore the process involved in preparing a proposal for publication and academic publication in general. Students review The International Journal of Applied Management and Technology (IJAMT), an online refereed journal, to examine current issues and collaborate with peers in the area of business and technology management.
  
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    AMDS 8305 - Readings in Information Systems


    (4 cr.) Students in this course examine the information systems (IS) body of knowledge and explore the role of an IS scholar-practitioner. Students are provided with a variety of contemporary reference sites and current and classic literature to utilize in their research practice and review. Through a review of the literature, students classify and evaluate what accredited scholars and researchers have written on topics that interest students most. By studying the literature, they increase their understanding of what it means to be an IS doctoral student as well as a scholar-practitioner, including responsibilities, expectations, and roles. Demonstrating critical-thinking and communication skills, students apply concepts learned in the course to develop new perspectives; they express their ideas and findings through discussion assignments in collaboration with peers. 
  
  •  

    AMDS 8316 - Security Management and Risk Assessment


    (4 cr.) Reliable, secure transfer of information is vital to the operation and management of all businesses. The information transfer process, however, has presented a series of challenges as modern technology and the Internet have transformed the way business is conducted. Students in this course examine the need for security measures, policies, and careful assessment to ensure data integrity in electronic commerce. They explore management aspects of information security from a business perspective as well as the implications of information security risks faced by organizations. Students learn ways to identify threats and implement safeguards on corporate networks and the Internet. They also explore topics including the return on security investment, business continuity planning, development of security policies, and information security auditing.
  
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    AMDS 8321 - Current Research in Organizational and Social Systems-Systems Engineering (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8325 - E-Commerce Strategies


    (4 cr.) Electronic commerce continues to drive the growth of business and globalization in a variety of ways. Business managers need to be aware to how to harness e-commerce for competitive advantage. Students in this course are introduced to the emerging theories and practices of e-commerce tactics. Students explore strategies associated with both sides of the electronic commerce world—e-commerce solutions for existing companies and e-business concept development for venture startups. They identify critical issues associated with efficient control and implementation of e-strategies. Through case studies and interactive exercises, students gain practical insight on a variety of topics, such as external assessment, e-strategy development, and system and infrastructure issues. 
  
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    AMDS 8331 - Professional Practice and Organizational and Social Systems-Applications of Systems Engineering and Analysis (Operations Research)


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8335 - Principles of Knowledge Management


    (4 cr.) Information systems (IS) enable organizations to identify, acquire, store, analyze, distribute, and reuse information and knowledge from all sources (e.g., internal and external, explicit and tacit) systematically. Students in this course examine these processes as well as how IS lends to the enhancement of organizational productivity and competitiveness. They also examine how information technology supports the organizational knowledge process. Students explore the role of knowledge workers in regard to management and development of knowledge management (KM) initiatives. They contextualize their study by assessing current organizational efforts and the nature of technologies that support KM processes. Note: This is a 6-week course. Completion is required in the first four quarters of enrollment for students in the Knowledge Management and Learning Management specializations.
  
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    AMDS 8510 - Theories of Organizational Dynamics and Development


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8511 - Theory of Deterministic Methods


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8512 - Classical and Emerging Paradigms of Leadership


    (5 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8513 - Theory of Corporate Finance


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8514 - Global Total Quality Management


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8515 - Theory of Financial Accounting


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8520 - Contemporary Research and Issues in Theories of Organizational Dynamics and Development


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8521 - Current Research in Deterministic Methods


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8522 - Current Research on Leadership Development


    (5 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8523 - Current Research in Corporate Finance


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8524 - Methods and Tools for Managing Quality Improvement


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8525 - Current Research in Financial Accounting


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8530 - Professional Practice Application of a Theory of Organizational Dynamics and Development


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8531 - Professional Practice: Application of Deterministic Methods


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8532 - Professional Practice Application of a Theory of Leadership Development


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8533 - Professional Practice: Application of Corporate Finance


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
  
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    AMDS 8534 - Reliability and Cost of Quality


    (4 cr.) This course for doctoral students has no specific course description due to the flexibility inherent in the Knowledge Area Module (KAM) learning model, which allows students to develop expertise in their area of interest through an individualized program. The number of KAMs required varies by program, but each KAM culminates in a scholarly paper comprising three segments: Breadth, Depth, and Application. Through the KAM process, students will apply what they have learned to meet a need in their profession.
 

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