(For MBA students only.) A fundamental study of financial accounting and how it is used in managerial decision-making. Discussion covers financial statements, cost behavior, budgeting, performance measurement, and control systems. The objective is to use cost-volume-profit analysis to make pricing and product mix decisions and to create and analyze budgets, which are essential tools for planning and controlling business activities. Topics include the process of developing a budget and ways to evaluate performance against budgeted expectations. Emphasis is on developing the ability to think critically about accounting information and its use in managerial decision-making. Activities provide practical experience in financial statement analysis, cost behavior analysis, budgeting, and performance measurement.

A comprehensive study of the essential principles and practices needed for building and leading a robust cybersecurity organization. Discussion covers the development of proactive strategies to safeguard critical assets of an organization and ensure the overall security of an organization. The skills needed for cybersecurity governance, including risk assessment, policy development, compliance management, and contingency planning, are examined in depth. Activities include a hands-on, project-based exploration of different cybersecurity governance scenarios for an organization. Students may receive credit for only one of the following courses: CMAP 635 or CMP 620.