Schedule of Classes




2022 Spring: January 12 - June 28
Every faculty member, staff member and student plays a vital role in the health and safety of our University community. We ask that each of you consider your health and the health of others, and comply with the vaccine mandate. Getting vaccinated remains the best way to ensure that we have a full and rich experience during the spring semester. For updated information, please visit https://www.umgc.edu/news/announcements/coronavirus.cfm

Course Class No. Section Start & End Date Day Time Status Location
ACCT 610 Financial Accounting (3)
Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
24646 9041 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Levin, Sharon L Syllabus Course Materials
ACCT 610 Financial Accounting (3)
Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
24647 9040 12 Jan 2022-05 Apr 2022 Closed Online
Faculty: Syllabus Course Materials
ACCT 610 Financial Accounting (3)
Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
24974 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Premuroso, Ronald F Syllabus Course Materials
ACCT 610 Financial Accounting (3)
Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
Beginning in January 2022, hybrid instruction is slated to return to face-to-face sessions rather than synchronous meetings via Zoom. Watch your email for further updates on required registration documentation. Welcome back to our hybrid locations!
27295 7611 12 Jan 2022-05 Apr 2022 M 6:30P-9:30P Open Dorsey Station (Hybrid)
Faculty: Syllabus Course Materials
ACCT 610 Financial Accounting (3)
Prerequisite: 15 credits of undergraduate accounting. A study of accounting theory in a strategic framework. An overview of relevant theory provides a foundation for further study. Focus is on developing skills in critical thinking and applying accounting concepts and principles. Topics include the preparation and interpretation of corporate financial statements in accordance with generally accepted accounting practices (GAAP); accounting standards and the standard setting process; the use of electronic technology in financial accounting; effective communication; professional ethics; and current issues, debates and research in accounting.
Beginning in January 2022, hybrid instruction is slated to return to face-to-face sessions rather than synchronous meetings via Zoom. Watch your email for further updates on required registration documentation. Welcome back to our hybrid locations!
27295 7611 12 Jan 2022-05 Apr 2022 M 6:30P-9:30P Open Dorsey Station (Hybrid)
Faculty: El Mahdy, Dina Syllabus Course Materials
ACCT 611 Management Accounting (3)
Prerequisite: ACCT 610. An examination of the control and decision-making methodologies used by management accountants in solving strategic problems for business. Methodologies covered include break-even analysis, regression analysis, the balanced scorecard, activity-based costing/management, value chain analysis, total quality management, and performance evaluation/assessment. Business problems examined range from ethical issues to product costing.
24870 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Levin, Sharon L Syllabus Course Materials
ACCT 613 Federal Income Taxation (3)
Prerequisite: ACCT 610. A case study-based, problem-oriented examination of fundamental federal tax concepts. Tax issues and controversies are explored in-depth. Emphasis is on applying tax laws, as opposed to learning individual tax rules. Methods of case analysis and research that are typically involved in tax planning and litigation are covered. Important definitions, judicially created rules, and other tax conventions are explored in great detail through the study of each one's genesis and purpose. Topics include tax issues that concern gross income, identification of the proper taxpayer, deductions, timing, income and deduction characterization, and deferral and capital gains and losses.
24649 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: McClain, Bruce W Syllabus Course Materials
ACCT 613 Federal Income Taxation (3)
Prerequisite: ACCT 610. A case study-based, problem-oriented examination of fundamental federal tax concepts. Tax issues and controversies are explored in-depth. Emphasis is on applying tax laws, as opposed to learning individual tax rules. Methods of case analysis and research that are typically involved in tax planning and litigation are covered. Important definitions, judicially created rules, and other tax conventions are explored in great detail through the study of each one's genesis and purpose. Topics include tax issues that concern gross income, identification of the proper taxpayer, deductions, timing, income and deduction characterization, and deferral and capital gains and losses.
24975 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Schoenfeld, Debra M Syllabus Course Materials
ACCT 618 Accounting Information Systems (3)
(Formerly ACCT 614.) Prerequisite: ACCT 610. A study of the use of information systems in the accounting process, with an emphasis on computer systems and internal controls. Focus is on the analytical tools necessary to evaluate users' accounting information needs and to design, implement, and maintain an accounting information system to support business processes and cycles. Topics include the components of contemporary accounting information systems; security and internal controls, particularly within internet and e-commerce environments; traditional flow charts and data-flow diagrams; computer networks; theory and application of relational databases; and relational database management systems. Assignments include designing an accounting information system using a commercial database software package.
24650 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Schmelzle, George D Syllabus Course Materials
ACCT 620 CyberAccounting: Management and Compliance (3)
Prerequisites: ACCT 610 and ACCT 618. An applied study of the principles of information systems management and their integration within private-sector organizations served by accounting professionals. Emphasis is on developing strategic cyberaccounting initiatives to increase cybersecurity awareness inside organizations, with organizations in its supply chain, and with other stakeholders. topics include cybersecurity compliance requirements issued by federal and state regulatory agencies and voluntary cybersecurity standards, such as the G-7 Fundamentals of Cybersecurity for the Financial Sector; and the AICPAs Cybersecurity's Risk Management Framework.
24879 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Kesterman, Francis R Syllabus Course Materials
ACCT 620 CyberAccounting: Management and Compliance (3)
Prerequisites: ACCT 610 and ACCT 618. An applied study of the principles of information systems management and their integration within private-sector organizations served by accounting professionals. Emphasis is on developing strategic cyberaccounting initiatives to increase cybersecurity awareness inside organizations, with organizations in its supply chain, and with other stakeholders. topics include cybersecurity compliance requirements issued by federal and state regulatory agencies and voluntary cybersecurity standards, such as the G-7 Fundamentals of Cybersecurity for the Financial Sector; and the AICPAs Cybersecurity's Risk Management Framework.
25020 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Premuroso, Ronald F Syllabus Course Materials
ACCT 625 Government and Not-for-Profit Accounting (3)
Prerequisite: ACCT 610. A study of the financial accounting standards applicable to public-sector and not-for-profit organizations in the United States and their unique reporting requirements. Emphasis is on similarities and differences among accounting rules for different types of entities and the rationale for the accounting standards governing each type. Students may receive credit for only one of the following courses: ACCT 625 or ACCT 665.
24744 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Baker, Pamela E Syllabus Course Materials
ACCT 625 Government and Not-for-Profit Accounting (3)
Prerequisite: ACCT 610. A study of the financial accounting standards applicable to public-sector and not-for-profit organizations in the United States and their unique reporting requirements. Emphasis is on similarities and differences among accounting rules for different types of entities and the rationale for the accounting standards governing each type. Students may receive credit for only one of the following courses: ACCT 625 or ACCT 665.
24995 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Baker, Pamela E Syllabus Course Materials
ACCT 628 Auditing (3)
(Formerly ACCT 612.) Prerequisite: ACCT 610. An in-depth examination of generally accepted auditing standards (GAAS), as well as standards for attestation and other services. Alternative audit models are evaluated for both their practical relevance and their theoretical justification as informed by current research and emerging information technology. The use of computer-assisted auditing techniques (CAAT) and other computer-related technology for obtaining evidence is evaluated in terms of its effectiveness and suitability in diverse audit environments. Methods of evaluating internal control are considered in light of the risks encountered in new ways of conducting business, such as e-commerce. Professional, ethical, and legal responsibilities, as shaped by the contemporary professional, legal, and regulatory environments, are examined as they relate to audit risk, risk assessment, and audit program planning. The use of audit reports and other services as tools to support management control and decision making are considered.
24648 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Lombard, Doris A Syllabus Course Materials
ACCT 628 Auditing (3)
(Formerly ACCT 612.) Prerequisite: ACCT 610. An in-depth examination of generally accepted auditing standards (GAAS), as well as standards for attestation and other services. Alternative audit models are evaluated for both their practical relevance and their theoretical justification as informed by current research and emerging information technology. The use of computer-assisted auditing techniques (CAAT) and other computer-related technology for obtaining evidence is evaluated in terms of its effectiveness and suitability in diverse audit environments. Methods of evaluating internal control are considered in light of the risks encountered in new ways of conducting business, such as e-commerce. Professional, ethical, and legal responsibilities, as shaped by the contemporary professional, legal, and regulatory environments, are examined as they relate to audit risk, risk assessment, and audit program planning. The use of audit reports and other services as tools to support management control and decision making are considered.
24994 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Wolod, Larry B Syllabus Course Materials
ACCT 630 Fraud Examination (3)
Prerequisite: ACCT 610. A study of the nature and elements of fraud. Topics include fraud prevention, fraud detection, fraud investigation, use of controls to prevent fraud, and methods of fraud resolution. Emphasis is on the use of forensic accounting techniques to analyze what is behind the data being generated by the accounting system, detect internal control weaknesses, and map out a fraud investigation program. Students may receive credit for only one of the following courses: ACCT 630 or ACCT 608.
24745 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Honer, Joseph S Syllabus Course Materials
ACCT 630 Fraud Examination (3)
Prerequisite: ACCT 610. A study of the nature and elements of fraud. Topics include fraud prevention, fraud detection, fraud investigation, use of controls to prevent fraud, and methods of fraud resolution. Emphasis is on the use of forensic accounting techniques to analyze what is behind the data being generated by the accounting system, detect internal control weaknesses, and map out a fraud investigation program. Students may receive credit for only one of the following courses: ACCT 630 or ACCT 608.
25021 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Reich, Paul S Syllabus Course Materials
ACCT 635 Accounting Ethics (3)
Prerequisite: ACCT 610. A study of ethics as a critical foundation for the accounting professional. Topics include the theories and bases of ethical reasoning, development of ethical standards, codes of professional conduct, professional responsibilities and judgment calls in accounting, and the evolution of ethics in the accounting profession. Students may receive credit for only one of the following courses: ACCT 635 or ACCT 608.
24746 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Browning, Derrick S Syllabus Course Materials
ACCT 635 Accounting Ethics (3)
Prerequisite: ACCT 610. A study of ethics as a critical foundation for the accounting professional. Topics include the theories and bases of ethical reasoning, development of ethical standards, codes of professional conduct, professional responsibilities and judgment calls in accounting, and the evolution of ethics in the accounting profession. Students may receive credit for only one of the following courses: ACCT 635 or ACCT 608.
25022 9080 16 Feb 2022-10 May 2022 Open Online
Faculty: Wolod, Larry B Syllabus Course Materials
ACCT 640 International Accounting (3)
Prerequisite: ACCT 610. An exploration of international accounting and financial reporting. Focus is on evolving reporting requirements under International Financial Reporting Standards (IFRS). Accounting practices, as influenced by business operations, culture, and the inherent risk in international accounting environments, are compared. Students may receive credit for only one of the following courses: ACCT 640 or ACCT 665.
24871 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Lombard, Doris A Syllabus Course Materials
ACCT 645 Cyber Forensics in Accounting (3)
Prerequisites: ACCT 610, ACCT 618, ACCT 628, and ACCT 630. An applied study of the tools, techniques, and technologies used in forensic accounting investigations, data analytics, and litigation. Focus is on disentangling obscure evidence discovered during fraud investigations using data analytics. Activities include conducting a forensic accounting investigation, performing analytical tests on financial data, preparing written forensic accounting reports for legal proceedings, and serving as an expert witness providing testimony supported by evidence and analytical tests.
24880 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Paz, Veronica C. Syllabus Course Materials
ACCT 660 Information Technology Auditing (3)
(Formerly MSAS 670.) Prerequisites: ACCT 618, ACCT 628, ACCT 630, and INFA 610. A study of accounting and information systems that integrates subject matter from both disciplines. Advanced principles, techniques, and theories are applied through the analysis and presentation of case studies by student teams. Assignments include a research paper that comprehensively assesses an important current issue or emerging trend in the fields of accounting and information systems.
24713 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Schmelzle, George D Syllabus Course Materials
ACCT 670 Capstone in CyberAccounting: Risk Management (3)
Prerequisites: Completion of all program courses; may be taken concurrently with ACCT 635 or INFA 660. A capstone exploration of the principles of risk management as practiced by federal, state, and local entities. Discussion examines cyberaccounting risk management as promulgated by professional accounting organizations such as the AICPA. Risk management techniques are applied to cybersecurity issues confronting professional accounting service providers. Focus is on developing skills in assessing client risks, designing and developing cybersecurity controls to mitigate cyber attacks on client data, and conducting penetration tests to identify potential cyberaccounting vulnerabilities.
24881 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Paz, Veronica C. Syllabus Course Materials
ASCM 626 Purchasing and Materials Management (3)
An overview of the procurement and contracting cycle, along with other organizational functions. Discussion covers methods of purchasing and source selection, with a focus on receipt, inspection, and quality assurance. Documentation and reporting specifics are examined, as are surplus, salvage, and disposal issues. Inventory, physical distribution, and logistics are considered.
24837 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Crumbly, Jack B Syllabus Course Materials
ASCM 627 Legal Aspects of Contracting (3)
A study of the law of commercial purchasing, including the law of agency, contracts, sales, torts, and antitrust. The Federal Acquisition Regulation and American Bar Association model procurement codes for state and local governments are examined. Topics include the authority of purchasing, unauthorized purchases, rights and duties of sellers and buyers under a contract, buyer rights upon receipt of nonconforming goods, ability to terminate a sales contract, formation of government contracts, and formal dispute resolution. Students may receive credit for only one of the following courses: ASCM 627 or ASCM 650.
24839 9040 12 Jan 2022-05 Apr 2022 Open Online
Faculty: Gilbert, Daniel E Syllabus Course Materials
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