Please note that course availability and delivery methods are subject to change based on updated social distancing guidelines provided by state and federal agencies.
ACCT-301 INTERMEDIATE ACCOUNTING I (3)
The first course of the three-semester sequence of intermediate financial accounting. This course focuses on a comprehensive review of issues related to the reporting and analysis of financial accounting information. Topics include financial accounting standard setting, the conceptual framework underlying financial accounting, balance sheet and income statement presentations, revenue and expense recognition, and accounting for current assets and current liabilities. Data analytics is used to analyze data and present findings. Prerequisite: ACCT 202 with a minimum grade of C.
Cross Listed with ACCT 510
ACCT-302 INTERMEDIATE ACCOUNTING II (3)
This class is the second course of the three-semester sequence of intermediate financial accounting. This course focuses on issues related to the reporting and analysis of financial accounting information. The objective in this course is to examine in detail (with an emphasis on both the "what" and the "why") the following financial topics: 1) Operational Assets 2) Time value of money 3) Bonds and long term notes 4) Leases 5) Employee benefits and pensions. Prerequisite: ACCT301 or equivalent with a minimum grade of C.
Cross Listed with ACCT 511
ACCT-302 INTERMEDIATE ACCOUNTING II (3)
This class is the second course of the three-semester sequence of intermediate financial accounting. This course focuses on issues related to the reporting and analysis of financial accounting information. The objective in this course is to examine in detail (with an emphasis on both the "what" and the "why") the following financial topics: 1) Operational Assets 2) Time value of money 3) Bonds and long term notes 4) Leases 5) Employee benefits and pensions. Prerequisite: ACCT301 or equivalent with a minimum grade of C.
Cross Listed with ACCT 511
ACCT-310 INTERMED ACCOUNTING III (3)
The third course in a three-course sequence for accounting majors. A comprehensive view of financial accounting concepts and principles, an intensive look at the nature and determination of the major financial statements, and an examination of current accounting practice, theory, and literature. Topics include shareholders' equity, investments, income taxes, earnings per share, accounting changes, error analysis, and statement of cash flows. Prerequisite: ACCT 302 or equivalent with a minimum grade of C. [CAP]
Cross Listed with ACCT 513
ACCT-317 ACCOUNTING INFORMATION SYSTEMS (3)
A study of fundamental accounting system concepts, the utilization of accounting system technology to establish security and controls, accounting system development, documentation and data base implementation and the internal controls of accounting information. SQL and Python languages will be used to perform accounting information systems (AIS) tasks on the revenue, expense, production and payroll cycles. Prerequisite ACCT 202.
Cross Listed with ACCT 752
ACCT-401 AUDITING (3)
A study of generally accepted auditing standards with emphasis on professional standards, planning, internal control, audit evidence, audit sampling and standard reports for the various attestation functions. Prerequisites: ACCT 302 with a minimum grade of C or permission of instructor.
Cross Listed with ACCT 512
ACCT-402 SEMINAR IN ASSURANCE SERVICES (3)
A study of auditing and other assurance services with an emphasis on the world of auditing that exists outside of the college textbook. Special emphasis is given to legal liability, audits of SEC registrants, in depth study of financial statements fraud, auditing complex accounting estimates, and other assurance services (internal audit or government financial statements audits). A case study approach is used to attempt to create a realistic view of how an auditor organizes and carries out an audit examination. Prerequisites: OPRE 202 and ACCT 401 or equivalent with a minimum grade of C.
Cross Listed with ACCT 740
ACCT-403 ADVANCED FINANCIAL REPORTING (3)
A study of accounting concepts and financial reporting for state and local governments, not-for-profit entities, and partnerships; translation of foreign currency financial statements, and preparation of consolidated financial statements for consolidated enterprises. Data analytics is used to analyze data and present findings. Prerequisite: ACCT 302 with a minimum grade of C.
Cross Listed with ACCT 755
ACCT-405 INCOME TAXATION (3)
Students develop skills to examine and evaluate data and problems in the context of income tax law. Primarily related to the taxation of individuals, students will use judgment to draw conclusions, and demonstrate and apply tax concepts. Students will use income tax law to compute and minimize tax liability, analyze the interrelationships of separate areas of taxation to identify causes and find evidence to support inferences. The course includes the use of tax research databases to find evidence to support conclusions on tax issues and prepare an individual income tax return using tax return preparation software. Prerequisite ACCT 202
Cross Listed with ACCT 514
ACCT-414 FEDERAL AND STATE GOVERNMENT ACCOUNTING (3)
The course covers the basics of federal, state and local (municipal) accounting with particular focus on fund accounting and issues specific to the accounting by the US Federal Government. The course coverage will roughly approximate the curriculum of Part II and III of Exam II of Certified Government Financial Manager examination. Prerequisite: ACCT 202 with a minimum grade of C.
Cross Listed with ACCT 702
ACCT-510 INTERMEDIATE ACCOUNTING I (3)
The first course of the three-semester sequence of intermediate financial accounting. This course focuses on a comprehensive review of issues related to the reporting and analysis of financial accounting information. Topics include financial accounting standard setting, the conceptual framework underlying financial accounting, balance sheet and income statement presentations, revenue and expense recognition, and accounting for current assets and current liabilities. Data analytics is used to analyze data and present findings. Prerequisites: ACCT 504 or ACCT 505.
Cross Listed with ACCT 301
ACCT-511 INTERMEDIATE ACCOUNTING II (3)
This course focuses on issues related to the reporting and analysis of financial accounting information. The objective in this course is to examine in detail (with an emphasis on both the "what" and the "why") the following financial topics: 1) Operational Assets 2) Time value of money 3) Bonds and long term notes 4) Leases 5) Employee benefits and pensions. Prerequisite: ACCT 510 or equivalent
Cross Listed with ACCT 302
ACCT-511 INTERMEDIATE ACCOUNTING II (3)
This course focuses on issues related to the reporting and analysis of financial accounting information. The objective in this course is to examine in detail (with an emphasis on both the "what" and the "why") the following financial topics: 1) Operational Assets 2) Time value of money 3) Bonds and long term notes 4) Leases 5) Employee benefits and pensions. Prerequisite: ACCT 510 or equivalent
Cross Listed with ACCT 302
ACCT-512 AUDITING (3)
A study of generally accepted auditing standards with emphasis on professional standards, planning, internal control, audit evidence, audit sampling and standard reports for the various attestation functions. Prerequisite: ACCT 505 or equivalent
Cross Listed with ACCT 401
ACCT-513 INTERMEDIATE ACCOUNTING III (3)
A comprehensive view of financial accounting concepts and principles, an intensive look at the nature and determination of the major financial statements, and an examination of current accounting practice, theory, and literature. Topics include shareholders' equity, investments, income taxes, earnings per share, accounting changes, error analysis, and statement of cash flows. Prerequisite: Completed or concurrent enrollment in ACCT 511.
Cross Listed with ACCT 310
ACCT-514 FUNDAMENTALS OF INCOME TAXATION (3)
Students develop skills to examine and evaluate data and problems in the context of the tax law and using judgment draw conclusions, demonstrate and apply tax concepts and the tax law to compute and minimize tax liability, analyze the interrelationships of separate areas of taxation to identify causes and find evidence to support inferences, use tax research databases to find evidence to support conclusions on tax issues, and prepare an individual income tax return using tax return preparation software. Prerequisite ACCT 505.
Cross Listed with ACCT 405
ACCT-635 FINANCIAL STATEMENT ANALYSIS (3)
Explores theoretical and conceptual foundations of generally accepted accounting principles. Integrates U.S. generally accepted accounting principles to develop students' understanding of financial statement analysis. Case materials and financial statements of U.S. and international companies are incorporated. Topics include standard setting, financial statement presentation issues, measurement issues (including fair-value accounting) and classification and recognition issues. Prerequisite: ACCT 505 or equivalent
Cross Listed with FIN 700
ACCT-655 TAX POLICY (3)
Explores the evolution and structure of the federal income tax system from a public policy perspective. Focus is placed on legal, economic, social and practical considerations. Alternatives, including current legislative proposals, are considered. Students prepare a research paper on a topic related to tax policy.
Cross Listed with LAW 831, LAWT 954, TAXA 655
ACCT-702 FEDERAL AND STATE GOVERNMENT ACCOUNTING (3)
This course covers the basic of federal, state and local (municipal) accounting with particular focus on fund accounting and issues specific to the accounting by the US Federal Government. The course coverage will roughly approximate the curriculum of Parts II and III of Exam II of Certified Government Financial Manager examination. Prerequisites: ACCT 505 or permission of department.
Cross Listed with ACCT 414
ACCT-740 ADVANCED TOPICS IN ASSURANCE SERVICES (3)
A study of auditing and other assurance services with an emphasis on the world of auditing that exists outside of the college textbook. Special emphasis is given to legal liability, audits of SEC registrants, in depth study of financial statements fraud, auditing complex accounting estimates, and other assurance services (internal audit or government financial statements audits). A case study approach is used to attempt to create a realistic view of how an auditor organizes and carries out an audit examination. Prerequisites: ACCT 512 or equivalent.
Cross Listed with ACCT 402
ACCT-752 TOPICS IN ACCOUNTING SYSTEMS (3)
A study of fundamental accounting system concepts, the utilization of accounting system technology to establish security and controls, accounting system development, documentation and data base implementation and the internal controls of accounting information. SQL and Python languages will be used to perform AIS tasks on the revenue, expense, production and payroll cycles. Prerequisite ACCT 505.
Cross Listed with ACCT 317
ACCT-755 ADVANCED FINANCIAL REPORTING ISSUES (3)
A study of business combinations and the preparation of consolidated financial statements for consolidated enterprises, fund-type accounting for governmental units and not-for-profit entities, accounting for partnerships and accounting for multinational enterprises. Graduate equivalent of ACCT 403. prerequisite: ACCT 511 or equivalent.
Cross Listed with ACCT 403
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-703 PRACTICUM IN COUNSELING (3)
Experience in the application of: behavioral change methods and skills, ethical and legal requirements, and multicultural competence and social justice advocacy in a clinical or counseling setting. The student 1) functions as a professional under the supervision and guidance of an on-site counselor, and 2) attends scheduled group supervision meetings on campus several times during the course of the semester. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. A maximum of 6 credits may be applied toward the degree. Eligible for continuing studies grade. Prerequisites: permission of instructor prior to registration and APPL 602, 605, 606 and 610; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 708
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
APPL-708 INTERNSHIP IN COUNSELING (1 - 3)
Builds upon APPL 703 Practicum in Counseling, allowing students to practice and further integrate counseling skills, ethical and legal requirements, and multicultural competence and social justice advocacy in clinical or counseling settings. Students accrue at least 100 hours of supervised clinical experience for each credits taken. Students must complete arrangements for the experience with the practicum coordinator in the semester preceding enrollment. Lab fee required. Prerequisites: APPL 703 and permission of program director; only open to the following majors: M.S. in Applied Psychology or Certificate in Professional Counseling Studies; other majors may take this course with departmental permission only.
Cross Listed with APPL 703
ARTS-201 THE ARTS IN SOCIETY (3)
An overview of the role that individual artistic expression and group artistic movements have played throughout history, with a focus on the individual and the arts, economics and the arts, and politics and the arts. [ART] [AH] [IL]
Cross Listed with ENGL 400
ARTS-351 THE BUSINESS OF BEING AN ARTIST (3)
A hands-on examination of the practical skills that are required to make a living as a professional creative artist in context of the 21st-century U.S. workforce. Topics include intellectual property, artists’ agents and managers, entrepreneurial uses of the Web, leveraging social and new media, fundamentals of self-employment, grant-writing basics and complementary career tracks.
Cross Listed with ARTS 351
ARTS-351 THE BUSINESS OF BEING AN ARTIST (3)
A hands-on examination of the practical skills that are required to make a living as a professional creative artist in context of the 21st-century U.S. workforce. Topics include intellectual property, artists’ agents and managers, entrepreneurial uses of the Web, leveraging social and new media, fundamentals of self-employment, grant-writing basics and complementary career tracks.
Cross Listed with ARTS 351
BIOL-111 HUMAN BIOLOGY WITH LAB (4)
Provides an overview of the structure and essential processes of the human body, including digestion, blood circulation, and the brain and senses. Human evolution, reproduction, early development and aging, and immunity to disease are discussed. The laboratory component of the course focuses on the design, practice and reporting of science. It includes exercises and experiments dealing with light microscopy, cell biology, genetics, and human anatomy and physiology. Laboratory fee required. [GSCI] [QQT] [BPSL]
Cross Listed with BIOL 111
BIOL-111 HUMAN BIOLOGY WITH LAB (4)
Provides an overview of the structure and essential processes of the human body, including digestion, blood circulation, and the brain and senses. Human evolution, reproduction, early development and aging, and immunity to disease are discussed. The laboratory component of the course focuses on the design, practice and reporting of science. It includes exercises and experiments dealing with light microscopy, cell biology, genetics, and human anatomy and physiology. Laboratory fee required. [GSCI] [QQT] [BPSL]
Cross Listed with BIOL 111
CMAT-216 HISTORY OF GRAPHIC DESIGN (3)
Introduction to the history of graphic design. Addresses the difference between art and design and the roles both play in design's evolution. Areas of emphasis include historical periods, key movements, typography, significant events and pre-eminent designers [ART] [HAT] [AH]
Cross Listed with CMAT 216, DESN 712, DESN 712
CMAT-216 HISTORY OF GRAPHIC DESIGN (3)
Introduction to the history of graphic design. Addresses the difference between art and design and the roles both play in design's evolution. Areas of emphasis include historical periods, key movements, typography, significant events and pre-eminent designers [ART] [HAT] [AH]
Cross Listed with CMAT 216, DESN 712, DESN 712
CMAT-333 MEDIA GENRES (3)
HEISTS, HOODLUMS, & HOODWINKS
Analysis of the patterns and conventions of a specific type of media program (e.g., Western, science fiction, situation comedy), media artist (e.g., Hitchcock, Allen, Capra) or style (e.g., film noir). Course may be repeated for credit when topic changes. Laboratory fee may be required. [AH]
Cross Listed with ENGL 333
CMAT-353 RESEARCH METHODS IN DIGITAL COMMUNICATION (3)
Introduction to strategies, techniques, and tools useful in communication research. Students will gain experience finding and evaluating sources, identifying theoretical frameworks, and understanding the strengths, weaknesses, and applications of various research methodologies. Pre or co-requisite: WRIT 300. [IL]
Cross Listed with CMAT 353
CMAT-353 RESEARCH METHODS IN DIGITAL COMMUNICATION (3)
Introduction to strategies, techniques, and tools useful in communication research. Students will gain experience finding and evaluating sources, identifying theoretical frameworks, and understanding the strengths, weaknesses, and applications of various research methodologies. Pre or co-requisite: WRIT 300. [IL]
Cross Listed with CMAT 353
CMAT-357 PRINCIPLES OF DESIGN (3)
An introduction to the principles of design. The course will focus on the organization of visual space, typography, paper and color choices, visual strategies, and appropriate visual design choices for a variety of audiences. Prerequisite: Digital Communication computer graphic competency requirement. Laboratory Fee Required.
Cross Listed with CMAT 357, DESN 502, DESN 502
CMAT-357 PRINCIPLES OF DESIGN (3)
An introduction to the principles of design. The course will focus on the organization of visual space, typography, paper and color choices, visual strategies, and appropriate visual design choices for a variety of audiences. Prerequisite: Digital Communication computer graphic competency requirement. Laboratory Fee Required.
Cross Listed with CMAT 357, DESN 502, DESN 502
CMAT-469 ADVANCED AUDIO VIDEO PRODUCTION (3)
Advanced techniques and experience in planning, producing, and editing audio and video presentations. Prerequisite: CMAT 369 or the equivalent; or permission of the instructor Laboratory fee.
Cross Listed with DESN 639
CMAT-497 SPECIAL TOPICS IN COMMUNICATIONS (3)
WRITING BALTIMORE
Intensive exploration of communication-related topics that are of mutual interest to faculty and students. Content varies according to the concurrent interests of faculty and students. The topic for study appears in the class schedule. Course may be repeated for credit when topic changes. Laboratory fee required. prerequisite: determined by topic
Cross Listed with DESN 750, ENGL 388
CNCM-504 THE CONFLICT MANAGEMENT PROFESSION (3)
Explores the diverse activities, roles and tasks of those who work in the conflict management profession. Introduces reflective practice to assist individuals, families, neighborhoods, organizations, regulatory bodies, and social and ethnic groups to take constructive steps toward managing, resolving or transforming conflict situations. Students start understanding and exploring where and how they would like to connect with conflict management as a profession.
Cross Listed with CNCM 504
CNCM-504 THE CONFLICT MANAGEMENT PROFESSION (3)
Explores the diverse activities, roles and tasks of those who work in the conflict management profession. Introduces reflective practice to assist individuals, families, neighborhoods, organizations, regulatory bodies, and social and ethnic groups to take constructive steps toward managing, resolving or transforming conflict situations. Students start understanding and exploring where and how they would like to connect with conflict management as a profession.
Cross Listed with CNCM 504
CNCM-790 INTERNSHIP (3)
Gives students a clinical, hands-on experience to support both their classroom learning and their career goals. Provides the opportunity to use and further develop applied conflict management skills, apply theory and research skills to the practice environment and network with conflict management professionals. Eligible for continuing studies (CS) grade; otherwise grading is pass/fail. prerequisite: completion of a minimum of 30 credits required for degree program
Cross Listed with GAHS 760
CRJU-400 A DIALOGUE WITH A VICTIM (3)
Provides a critical and in-depth review of some of the communication barriers criminal justice personnel will encounter when interacting with victims and witnesses in the course of an investigation. Particular attention is spent critically examining the competing narratives (e.g., individual, professional, personal, cultural) that often present when interviewing a victim/ witness, and how those narratives can impede the flow of communication and the investigative process. Strategies to reduce these obstacles are explored. Prerequisite: None
Cross Listed with CRJU 705
CRJU-705 A DIALOGUE WITH A VICTIM (3)
Provides a critical and in-depth review of some of the communication barriers criminal justice personnel encounter when interacting with victims and witnesses in the course of an investigation. Critically examines competing narratives (e.g., individual, professional, personal, cultural) often present when interviewing a victim/witness and how these narratives can impede communication flow and the investigative process. Explore strategies to reduce these obstacles. Prerequisite: None.
Cross Listed with CRJU 400
CWPA-752 CREATIVE WRITING: SPECIAL TOPICS (3)
JOURNALISM
Intensive exploration of topics in creative writing of special interest to faculty and students. Content varies according to specific interests and trends in creative writing. Possible topics include narrative poetry, gothic or romance novels and stories, detective and mystery fiction and marketing small press books. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required.
Cross Listed with DESN 750, ENGL 325
CWPA-779 INDEPENDENT STUDY IN CREATIVE WRITING (1 - 3)
Research or writing in an area related to the M.F.A. in Creative Writing & Publishing Arts program. Topics vary with individual student interest. prerequisite: permission of program director
Cross Listed with ENGL 489
CWPA-781 ELECTRONIC PUBLISHING (3)
Exploration of ways for creative writers to write and publish on the Web. Students analyze electronic literary publications, write and produce their own literary Web publications and gain an understanding of the opportunities available to them in electronic publishing. Lab fee required.
Cross Listed with DESN 750
CYFI-330 MOBILE FORENSICS (3)
Provides a framework for learning the latest developments in wireless and mobile communications; the characteristics and operations of wireless network technologies. Examines wireless network principles, protocols, and applications and provides basic knowledge necessary to complete a logical acquisition of digital evidence from mobile devices. Demonstrates the use of wireless networks and mobile forensics investigative techniques and tools. Explains mobile forensics procedures and principles, related legal issues, mobile platform internals, bypassing passcode, rooting, logical and physical acquisition, data recovery and analysis. Some of the topics covered will include hand-on extraction using iOS, Blackberry and Android platforms. Lab Fees: $65.
Cross Listed with CYFI 700
CYFI-415 FORENSIC INVESTIGATIONS (3)
Examines the theory, best practices, and methodologies to conduct computer forensics investigations; it includes ethical issues, evidence collection and preservation, data presentation, and chain-of evidence procedures. Explore current tools and technologies used to analyze, acquire, and organize digital evidence. Case studies are used to illustrate successful and sometimes less successful investigations. An introduction to LAN investigation as well as PC and Mac Forensics will be included. Lab Fees: $65. Prerequisites: FSCS Fundamentals of Cyber Security, FSCS 310 Cyber Crime and the Law.
Cross Listed with CYFI 620
CYFI-490 FORENSIC INCIDENT RESPONSE - CAPSTONE (3)
Examines the methods, procedures, and policies necessary for a collaborative incident response team. Allows opportunity to review, analyze, and integrate what has been learned in each of the prerequisites courses. Students will learn how incident response teams organize, identify, and gather evidence using a number of real-world scenario cases related to various aspects of cyber forensics to complete a capstone project that demonstrate mastery of the culmination of the cyber forensics degree program. Laboratory fee required. Prerequisites: FSCS 305, 310, 315, 330, 345, 360, 375, and 390.
Cross Listed with CYFI 750
CYFI-620 FORENSIC INVESTIGATIVE TECHNIQUE I (3)
Examines forensic investigative techniques as it relates to civil and criminal procedure. Explains technical skills in data collection, data acquisition, hard drive imaging, reconstruction of past events, collection and preservation of electronic evidence and consideration if search and seizure violates any constitutional rights. Analyzes storage media structures and content. Intended as an introduction to CYFI 720. Prerequisite: CYFI 605. Lab fee required.
Cross Listed with CYFI 415
CYFI-700 MOBILE FORENSICS (3)
Addresses both scientific methodologies and practical skills to extract digital evidence in a legal context. Examines mobile forensics investigation techniques on various phases of the mobile forensics process for both Android and iOS-based devices. Provides a hands-on approach to mobile forensics using industry and government-recognized guidelines and software, i.e., Encase and FTK. Lab fee required. Prerequisite: CYFI 620
Cross Listed with CYFI 330
CYFI-750 CAPSTONE COURSE (3)
Integrates and applies knowledge, theories, principles, skills and practical applications learned in Master of Science in Forensic Science - Cyber Investigations courses to actual cybercrime case scenarios. Lab fee required. Prerequisite: Successful completion of all core courses in the program and permission of program director.
Cross Listed with CYFI 490
DESN-502 INTRODUCTION TO GRAPHIC DESIGN PRINCIPLES (3)
Hands-on course for students with a limited background in graphic design. Emphasis on basic strategies for visual problem-solving and techniques for preparing comprehensive layouts. Pass/fail grading. Lab fee required.
Cross Listed with CMAT 357, CMAT 357, DESN 502
DESN-502 INTRODUCTION TO GRAPHIC DESIGN PRINCIPLES (3)
Hands-on course for students with a limited background in graphic design. Emphasis on basic strategies for visual problem-solving and techniques for preparing comprehensive layouts. Pass/fail grading. Lab fee required.
Cross Listed with CMAT 357, CMAT 357, DESN 502
DESN-639 VIDEO AESTHETICS & TECHNIQUE (3)
In-depth analysis of the aesthetic variables affecting video programs. Advanced video and audio projects culminating in a thesis-quality production. Lab fee required. prerequisite: DESN 602
Cross Listed with CMAT 469
DESN-712 HISTORY OF GRAPHIC DESIGN (3)
History of graphic design in Europe and in America, centering on the modern period but also dealing with design influences from earlier periods and from other cultures. Provides a background of visual solutions on which students may draw to solve their own publications design problems.
Cross Listed with CMAT 216, CMAT 216, DESN 712
DESN-712 HISTORY OF GRAPHIC DESIGN (3)
History of graphic design in Europe and in America, centering on the modern period but also dealing with design influences from earlier periods and from other cultures. Provides a background of visual solutions on which students may draw to solve their own publications design problems.
Cross Listed with CMAT 216, CMAT 216, DESN 712
DESN-750 WRITING: SPECIAL TOPICS (3)
E-PUBLISHING
Intensive exploration of topics in writing of mutual interest to students and faculty. Content varies according to the concurrent interests of faculty and students. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required.
Cross Listed with CWPA 781
DESN-750 WRITING: SPECIAL TOPICS (3)
WRITING BALTIMORE
Intensive exploration of topics in writing of mutual interest to students and faculty. Content varies according to the concurrent interests of faculty and students. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required.
Cross Listed with CMAT 497, ENGL 388
DESN-750 WRITING: SPECIAL TOPICS (3)
JOURNALISM
Intensive exploration of topics in writing of mutual interest to students and faculty. Content varies according to the concurrent interests of faculty and students. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required.
Cross Listed with CWPA 752, ENGL 325
DESN-751 GRAPHIC DESIGN: SPECIAL TOPICS (3)
BRAND DEVELOPMENT
Intensive exploration of topics in graphic design of mutual interest to students and faculty. Content varies according to the concurrent interests of faculty and students. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required. prerequisites: DESN 615 and 601
Cross Listed with DESN 751
DESN-751 GRAPHIC DESIGN: SPECIAL TOPICS (3)
BRAND DEVELOPMENT
Intensive exploration of topics in graphic design of mutual interest to students and faculty. Content varies according to the concurrent interests of faculty and students. Specific topic is listed in the schedule of classes. Course may be repeated for credit when topic changes. Lab fee may be required. prerequisites: DESN 615 and 601
Cross Listed with DESN 751
ENGL-325 INTRODUCTION TO JOURNALISM (3)
An introduction to journalistic writing and overview of trends and developments in the field. Students will learn to research, write, and present various kinds of basic news stories for traditional and digital media. Throughout the course, they will consider the civic, social, and ethical responsibilities of the profession. Prerequisite: none
Cross Listed with CWPA 752, DESN 750
ENGL-333 MEDIA GENRES (3)
HEISTS, HOODLUMS, & HOODWINKS
Analysis of the patterns and conventions of a specific type of media program (e.g., Western, science fiction, situation comedy), media artist (e.g., Hitchcock, Allen, Capra) or style (e.g., film noir). May be repeated for credit when the topic changes. Laboratory fee may be required. [HAT] [AH]
Cross Listed with CMAT 333
ENGL-388 CREATIVE WRITING WORKSHOP: SPECIAL TOPICS (3)
WRITING BALTIMORE
In a workshop setting, students are introduced to a wide range of texts within a specific genre that serve as models for their own writing. This intensive reading, writing and feedback experience helps students deepen their imaginations and develop their craft as writers. Prerequisites: none
Cross Listed with CMAT 497, DESN 750
ENGL-400 LITERATURE IN SOCIETY (3)
An investigation of how literature emerges from and is shaped by the cultural and historical circumstances of specific times and places. May be repeated for credit when the topic changes.
Cross Listed with ARTS 201
ENGL-489 DIRECTED INDEPENDENT STUDY (1 - 3)
Consideration and completion of a special topic or project in the study of literature or language. Each student works closely with a faculty member who helps to set goals, develop a course plan and guide progress. The project must be carefully planned and have the approval of both the instructor involved and the literature program director.
Cross Listed with CWPA 779
ENTR-497 SPECIAL TOPICS IN ENTREPRENEURSHIP (3)
The entrepreneurship faculty, from time to time, offer an opportunity to integrate new material into the undergraduate program reflecting changes in the field and in the educational needs of students. Prerequisite: ENTR 300.
Cross Listed with ENTR 750
ENTR-497 SPECIAL TOPICS IN ENTREPRENEURSHIP (3)
The entrepreneurship faculty, from time to time, offer an opportunity to integrate new material into the undergraduate program reflecting changes in the field and in the educational needs of students. Prerequisite: ENTR 300.
Cross Listed with ENTR 797
ENTR-750 LEADING AND MANAGING INNOVATION (3)
Focuses on leading and managing innovation in various organizational settings, including the for-profit, non-profit, and public sectors. Enables students to improve habitats for organizational innovation. Includes a final team-based consulting project with organization seeking to boost its innovative capacity. Prerequisite: ENTR 605
Cross Listed with ENTR 497
ENTR-797 SPECIAL TOPICS IN ENTREPRENEURSHIP (3)
As specified in the course syllabus
Cross Listed with ENTR 497
ENVS-221 SCIENCE OF THE ENVIRONMENT (4)
A survey of a number of scientific disciplines related to the earth’s changing environment, including geology, ecology, zoology, hydrology, climatology and chemistry. These disciplines are integrated to provide a clearer understanding of complex environmental issues, using both local and global case studies. The laboratory portion of the course investigates environmental hypotheses and theories and introduces students to the techniques of environmental data collection and analysis. Lab fee required. [GSCI] [QQT] [BPSL] [IL]
Cross Listed with ENVS 221
ENVS-221 SCIENCE OF THE ENVIRONMENT (4)
A survey of a number of scientific disciplines related to the earth’s changing environment, including geology, ecology, zoology, hydrology, climatology and chemistry. These disciplines are integrated to provide a clearer understanding of complex environmental issues, using both local and global case studies. The laboratory portion of the course investigates environmental hypotheses and theories and introduces students to the techniques of environmental data collection and analysis. Lab fee required. [GSCI] [QQT] [BPSL] [IL]
Cross Listed with ENVS 221
FIN-700 FINANCIAL STATEMENT ANALYSIS (3)
Integrates U.S. generally accepted accounting principles and International Financial Reporting Standards to develop students’ understanding of financial accounting transactions, reporting standards, and their resulting impact on companies’ financial statement analysis and forecasting. Topics include standard setting, financial statement presentation issues, measurement issues (including fair-value accounting) and classification and recognition issues, and their impact on financial statement analysis and forecasting. The course emphasizes the use of data analytics, data visualization, and report-writing techniques as part of financial statement analysis. Prerequisites: ACCT 505 and FIN 605
Cross Listed with ACCT 635
GAHS-600 MANAGING NGOS (3)
Provides an overview of the nongovernmental sector, nongovernmental organization creation and management of NGOs. The course covers how to create and manage an NGO, the legal requirements for creating an NGO, the roles and responsibilities of members of the board of directors in governing an NGO, managing staff and volunteers, fundraising, income generation possibilities and required reporting.
Cross Listed with GAHS 600
GAHS-600 MANAGING NGOS (3)
Provides an overview of the nongovernmental sector, nongovernmental organization creation and management of NGOs. The course covers how to create and manage an NGO, the legal requirements for creating an NGO, the roles and responsibilities of members of the board of directors in governing an NGO, managing staff and volunteers, fundraising, income generation possibilities and required reporting.
Cross Listed with GAHS 600
GAHS-760 INTERNSHIP/FIELD PLACEMENT SEMINAR (3)
Graduate-level seminar intended to provide an opportunity to students to integrate learning from their internship/ field placement with course themes and concepts studied in the Global Affairs and Human Security program. prerequisite: permission of the program director
Cross Listed with CNCM 790
GAME-324 DESIGNING FOR HUMANS (3)
Introduces key concepts of human/computer interaction, including how humans interact with technology to find and process information. It also introduces the concepts of systematic software testing to students of applied information technology and students of interactive simulation and computer gaming. Students learn principles of interface and software construction and apply them to practical problems of software or game evaluation in the process of learning principles that underlie good interaction and play design. Readings cover theory of human/computer interaction, interaction design and usability testing. Laboratory fee required. Corequisite WRIT 300. [IL]
Cross Listed with GAME 324
GAME-324 DESIGNING FOR HUMANS (3)
Introduces key concepts of human/computer interaction, including how humans interact with technology to find and process information. It also introduces the concepts of systematic software testing to students of applied information technology and students of interactive simulation and computer gaming. Students learn principles of interface and software construction and apply them to practical problems of software or game evaluation in the process of learning principles that underlie good interaction and play design. Readings cover theory of human/computer interaction, interaction design and usability testing. Laboratory fee required. Corequisite WRIT 300. [IL]
Cross Listed with GAME 324
GAME-402 INTERACTIVE NARRATIVE (3)
Covers advanced principles of creating interactive narrative experiences, from creative writing to storyboarding and interaction design. Focuses on examples of successful and experimental interactive narrative from across media, including video games,electronic literature, interactive fiction and gamebooks. lab fee required. prerequisites: COSC 150 and WRIT 300
Cross Listed with GAME 402
GAME-402 INTERACTIVE NARRATIVE (3)
Covers advanced principles of creating interactive narrative experiences, from creative writing to storyboarding and interaction design. Focuses on examples of successful and experimental interactive narrative from across media, including video games,electronic literature, interactive fiction and gamebooks. lab fee required. prerequisites: COSC 150 and WRIT 300
Cross Listed with GAME 402
GAME-418 DESIGN OF MULTIPLAYER GAMES (3)
Examines the design principles and challenges underlying games and interactive simulations designed to be used collaboratively or in situations of simultaneous use, from multiplayer console games to massively multiplayer Internet games and their associated virtual communities. Assignments include development of modules or levels for popular multiplayer games and systematic study of Internet game communities. Laboratory fee required. Prerequisite: GAME 250
Cross Listed with GAME 418
GAME-418 DESIGN OF MULTIPLAYER GAMES (3)
Examines the design principles and challenges underlying games and interactive simulations designed to be used collaboratively or in situations of simultaneous use, from multiplayer console games to massively multiplayer Internet games and their associated virtual communities. Assignments include development of modules or levels for popular multiplayer games and systematic study of Internet game communities. Laboratory fee required. Prerequisite: GAME 250
Cross Listed with GAME 418
GAME-430 TOPICS IN TECHNICAL ART (3)
Revolving topics focusing on technical art skills, and their application in a team-based setting where artists collaborate with other developers. Students will learn and apply one or more skill sets such as (but not limited to) advanced rigging and skinning, scripting of shaders or 3D software extensions, designing systems for artists and animators, and integrating art assets into a game engine. Projects require the creative and technically-sound application of these skills, and work will be assessed for both aesthetic qualities and technical proficiency. NOTE: Additional lab time outside of class will be required to complete course projects. This course may be repeated for up to six credit hours when the topic changes. Lab fee required. Prerequisites: GAME 250 and GAME 260.
Cross Listed with GAME 430
GAME-430 TOPICS IN TECHNICAL ART (3)
Revolving topics focusing on technical art skills, and their application in a team-based setting where artists collaborate with other developers. Students will learn and apply one or more skill sets such as (but not limited to) advanced rigging and skinning, scripting of shaders or 3D software extensions, designing systems for artists and animators, and integrating art assets into a game engine. Projects require the creative and technically-sound application of these skills, and work will be assessed for both aesthetic qualities and technical proficiency. NOTE: Additional lab time outside of class will be required to complete course projects. This course may be repeated for up to six credit hours when the topic changes. Lab fee required. Prerequisites: GAME 250 and GAME 260.
Cross Listed with GAME 430
GAME-445 PRACTICAL GAME PROGRAMMING (3)
Builds upon existing knowledge students have acquired to introduce production environment programming concepts and habits. Examines common programming techniques used in a business environment including program modeling, unit testing, and advanced programming patterns. The course will take an application-based approach to understanding the fundamental problems of working in a complex programming environment which requires teamwork and integration of code across multiple levels. Laboratory fee required. Prerequisite: GAME 315
Cross Listed with GAME 445
GAME-445 PRACTICAL GAME PROGRAMMING (3)
Builds upon existing knowledge students have acquired to introduce production environment programming concepts and habits. Examines common programming techniques used in a business environment including program modeling, unit testing, and advanced programming patterns. The course will take an application-based approach to understanding the fundamental problems of working in a complex programming environment which requires teamwork and integration of code across multiple levels. Laboratory fee required. Prerequisite: GAME 315
Cross Listed with GAME 445
GAME-477 COMMUNITY -FOCUSED GAME DESIGN (3)
Students collaborate with the community to build a game focused on solving a problem or addressing a community need. Possible projects can incorporate a range of digital and communication skill sets and might include physical games (card,board), alternate or augmented reality, browser-based games, simulations or other forms as appropriate to the project. Lab fee required. prerequisite: COSC 150
Cross Listed with GAME 477
GAME-477 COMMUNITY -FOCUSED GAME DESIGN (3)
Students collaborate with the community to build a game focused on solving a problem or addressing a community need. Possible projects can incorporate a range of digital and communication skill sets and might include physical games (card,board), alternate or augmented reality, browser-based games, simulations or other forms as appropriate to the project. Lab fee required. prerequisite: COSC 150
Cross Listed with GAME 477
HIST-324 MODERN CHINA (3)
Introduces the changes and continuities of modern China since 1860. Students learn to apply their knowledge of Chinese history and historical methodology to analyze current affairs. Students read and analyze primary and secondary sources of modern China and engage in original research to construct their own analysis of one aspect of modern Chinese history. [HIPL] [AH] [GD]
Cross Listed with IDIS 301
HSMG-477 HEALTH CARE LAW AND RISK MANAGEMENT (3)
A study of the major legal issues encountered in the health care field by administrators and practitioners. Topics include issues of health care need, cost and quality control, Medicare and Medicaid, access to health care, the business roles of health institutions, health care contracts and claims, right to treatment, and federal health plans vs. private health coverage. (Prerequisite HSMG 370)
Cross Listed with HSMG 630
IDIA-602 GRAPHIC DESIGN PRINCIPLES (3)
Emphasizes strategies for visual problem-solving and techniques for creating comprehensive layouts using principles of design and typography. Hands-on course for students with a limited background in graphic design. Pass/fail grading. Lab fee required.
Cross Listed with CMAT 357, CMAT 357, DESN 502
IDIA-612 INTERACTION DESIGN (3)
Explores electronic environments as fluid spaces where interactions among people, machines and media (words, images, sounds, video, animations, simulations) must be structured for the unforeseen. The course focuses on planning, analyzing, prototyping and integrating interaction design with interface design. Lab fee required. Prerequisite: PBDS 501 or passing score on HTML Proficiency Exam.
Cross Listed with IDIA 612
IDIA-612 INTERACTION DESIGN (3)
Explores electronic environments as fluid spaces where interactions among people, machines and media (words, images, sounds, video, animations, simulations) must be structured for the unforeseen. The course focuses on planning, analyzing, prototyping and integrating interaction design with interface design. Lab fee required. Prerequisite: PBDS 501 or passing score on HTML Proficiency Exam.
Cross Listed with IDIA 612
IDIA-614 SEQUENTIAL VISUALIZATION AND ANALYSIS (3)
Teaches students to use sequential visual narratives—storyboards, flowcharts, prototypes and simulations—as analysis tools for the development of information systems. The course draws on theoretical approaches to film as well as other forms of visual storytelling, including animation, illustration and comics. Through a series of practical, analytical and creative projects, students learn to apply storyboards and limited multimedia prototypes to interface design and develop content. Lab fee required.
Cross Listed with IDIA 614
IDIA-614 SEQUENTIAL VISUALIZATION AND ANALYSIS (3)
Teaches students to use sequential visual narratives—storyboards, flowcharts, prototypes and simulations—as analysis tools for the development of information systems. The course draws on theoretical approaches to film as well as other forms of visual storytelling, including animation, illustration and comics. Through a series of practical, analytical and creative projects, students learn to apply storyboards and limited multimedia prototypes to interface design and develop content. Lab fee required.
Cross Listed with IDIA 614
IDIS-301 WORLD CULTURES: (3)
MODERN CHINA
An interdisciplinary study of different cultures including economic, political, social and cultural systems and structures and their interrelationships. Provides an opportunity for students to compare their own culture with others through study and research. [GIK] [ELECGE]
Cross Listed with HIST 324
LAW-725 HEALTH CARE LAW (3)
A study of the national crisis in health care and some leading proposals for reform. Topics include issues of health care need, cost and quality control, Medicare and Medicaid, access to health care, the business roles of health institutions, health care contracts and claims, right to treatment, and federal health plans vs. private health coverage. [Open Enrollment]
Cross Listed with LEST 605
LAW-767 TRADEMARKS & UNFAIR COMPETITION (2 - 3)
This course covers the basic principles of the laws of trademark and unfair competition. The course will cover the acquisition of trademark rights, elements of claim of trademark infringement, affirmative defenses to such a claim, and remedies for infringement. Prerequisite: None
Cross Listed with LEST 605
LAW-767 TRADEMARKS & UNFAIR COMPETITION (2 - 3)
This course covers the basic principles of the laws of trademark and unfair competition. The course will cover the acquisition of trademark rights, elements of claim of trademark infringement, affirmative defenses to such a claim, and remedies for infringement. Prerequisite: None
Cross Listed with LEST 605
LAW-768 INFORMATION PRIVACY LAW (3)
This course will explore information privacy law beginning with foundational elements and moving through the interaction between privacy and the media and onto challenges encountered in finance, health, national security and law enforcement, government records, data security, and international privacy law. Students will gain an understanding for the breath and complexity of this topic and also how it impacts our world. [Open Enrollment] Prerequisite: None.
Cross Listed with LEST 610
LAW-800I TAX CLINIC I (6)
Students represent low-income taxpayers involved in matters with the Internal Revenue Service. Under the supervision of a faculty member, students interview clients, research substantive and procedural law, and represent clients before the IRS and the U.S. Tax Court. The course includes a weekly seminar and supervision meetings in addition to case work. Prerequisites: First year day courses. Pre- or Corequisites: Federal Income Tax and Professional Responsibility. Recommended: Interviewing, Negotiating, and Counseling; Tax Practice and Procedure. [Admission by permission only]
Cross Listed with LAWT 800I
LAW-809 MEDIATING FAMILY DISPUTES: THEORY AND PRACTICE SEMINAR (3)
Using a combination of lecture, discussion, demonstration, and simulation, this course offers students an opportunity to gain knowledge of the theory and practice of mediation. While the course primarily uses mediation of family disputes as a vehicle for teaching mediation, it also provides skills and theoretical grounding for mediating and representing clients in many areas of law. More specifically, the course enables students to explore how mediation is actually conducted in family law and other contexts, critical judgement as to when mediation may or may not be appropriate in individual cases, familiarity with legislation involving mediation, special issues facing mediators in mediation involving family dynamics, the role lawyers can or should play when representing clients before, during, and after mediation, and ethical considerations in the practice of family and other types of mediation. [Limited Enrollment]
Cross Listed with LAW 809A
LAW-809 MEDIATING FAMILY DISPUTES: THEORY AND PRACTICE SEMINAR (3)
Using a combination of lecture, discussion, demonstration, and simulation, this course offers students an opportunity to gain knowledge of the theory and practice of mediation. While the course primarily uses mediation of family disputes as a vehicle for teaching mediation, it also provides skills and theoretical grounding for mediating and representing clients in many areas of law. More specifically, the course enables students to explore how mediation is actually conducted in family law and other contexts, critical judgement as to when mediation may or may not be appropriate in individual cases, familiarity with legislation involving mediation, special issues facing mediators in mediation involving family dynamics, the role lawyers can or should play when representing clients before, during, and after mediation, and ethical considerations in the practice of family and other types of mediation. [Limited Enrollment]
Cross Listed with LAW 809A
LAW-809A MEDIATING FAMILY DISPUTES: THEORY AND PRACTICE (3)
Using a combination of lecture, discussion, demonstration, and simulation, this course offers students an opportunity to gain knowledge of the theory and practice of mediation. While the course primarily uses mediation of family disputes as a vehicle for teaching mediation, it also provides skills and theoretical grounding for mediating and representing clients in many areas of the law. More specifically, the course enables students to explore how mediation is actually conducted in family law and other contexts, critical judgment as to when mediation may or may not be appropriate in individual cases, familiarity with legislation involving mediation , special issues facing mediators in mediation involving family dynamics, the role lawyers can or should play when representing clients before, during, and after mediation, and ethical considerations in the practice of family and other types of mediation. [Limited Enrollment]
Cross Listed with LAW 809
LAW-809A MEDIATING FAMILY DISPUTES: THEORY AND PRACTICE (3)
Using a combination of lecture, discussion, demonstration, and simulation, this course offers students an opportunity to gain knowledge of the theory and practice of mediation. While the course primarily uses mediation of family disputes as a vehicle for teaching mediation, it also provides skills and theoretical grounding for mediating and representing clients in many areas of the law. More specifically, the course enables students to explore how mediation is actually conducted in family law and other contexts, critical judgment as to when mediation may or may not be appropriate in individual cases, familiarity with legislation involving mediation , special issues facing mediators in mediation involving family dynamics, the role lawyers can or should play when representing clients before, during, and after mediation, and ethical considerations in the practice of family and other types of mediation. [Limited Enrollment]
Cross Listed with LAW 809
LAW-831 TAX POLICY SEMINAR (3)
Intensive study of selected issues with emphasis on the federal income tax. Students will consider problem areas from the standpoint of tax policy and will examine these issues from a legal, economic, social and administrability viewpoint. Prerequisites: Any federal tax course or permission of the instructor. [Limited Enrollment]
Cross Listed with LAWT 954, TAXA 655, ACCT 655
LAW-952 PARTNERSHIP TAXATION (3)
Problems encountered in the formation, operation, and liquidation of a partnership including the acquisition of partnership interests, compensation of the service partner, the treatment of partnership distributions, and problems associated with the disposition of partnership interests or property by sale. Prerequisite: Federal Income Tax. This course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 952, TAXA 653
LAW-953 FUNDAMENTALS OF FEDERAL INCOME TAX I (3)
Basic concepts in federal income taxation, including gross income, exclusions, adjusted gross income, deductions, exemptions, credits, assignment of income, identification of the taxpayer, tax rates, depreciation, and the alternative minimum tax. [Open Enrollment]
Cross Listed with LAWT 953, TAXA 651
LAW-955 TAX PRACTICE & PROCEDURE (3)
Aspects of practice before the Internal Revenue Service, including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals, conferences and practice before the U.S. Tax Court, U.S. district courts, U.S. Court of Federal Claims, and appellate courts. Also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges. Prerequisite: Federal Income Tax. This course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 955, TAXA 654
LAW-955 TAX PRACTICE & PROCEDURE (3)
Aspects of practice before the Internal Revenue Service, including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals, conferences and practice before the U.S. Tax Court, U.S. district courts, U.S. Court of Federal Claims, and appellate courts. Also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges. Prerequisite: Federal Income Tax. This course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 955, TAXA 654
LAW-966 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available.
Cross Listed with LAWT 966, TAXA 656
LAW-966 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available.
Cross Listed with LAWT 966, TAXA 656
LAW-971 ESTATE AND GIFT TAX (3)
Basic principles of federal estate and gift taxation, including valuation, inter vivos transfers, disclaimers, determination of the taxable estate, transfers with retained interests or powers, joint interests, life insurance proceeds, property subject to powers of appointment, the marital deduction, credits, and the generation-skipping transfer tax. Prerequisites: Property and Federal Income Tax; Co-rerequisite: Trusts and Estates. The day section of this course is a J.D. offering. The evening section of this course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 971, TAXA 660
LAW-974 FOREIGN TAXATION (3)
Analysis of the federal income tax provisions applying to U.S. inbound and outbound transactions and investments. Course covers U.S. resident status, source-of-income rules, graduated tax on effectively connected income, withholding tax on FDAP income, branch profits tax, FIRPTA, tax treaties, foreign tax credit, foreign earned income exclusion, Subpart F, and transfer pricing. Prerequisite: Federal Income Tax. This course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 974, TAXA 662
LAW-988 BANKRUPTCY TAXATION (2)
An introduction to the basics of bankruptcy law and creditors' rights and analysis of tax issues that arise. Prerequisite: Federal Income Tax. This course is a combined J.D. and Graduate Tax Program offering. [Open Enrollment]
Cross Listed with LAWT 988, TAXA 682
LAWT-800I TAX CLINIC I (6)
Students represent low-income taxpayers involved in matters with the Internal Revenue Service. Under the supervision of a faculty member, students interview clients, research substantive and procedural law, and represent clients before the IRS and the U.S. Tax Court. The course includes a weekly seminar and supervision meetings in addition to case work. Prerequisites: Federal Income Tax and Professional Responsibility. Recommended: Interviewing, Negotiating, and Counseling; Tax Practice and Procedure. [Admission by permission only]
Cross Listed with LAW 800I
LAWT-952 PARTNERSHIP TAXATION (3)
Problems encountered in the formation, operation, and liquidation of a partnership including the acquisition of partnership interests, compensation of the service partner, the treatment of partnership distributions, and problems associated with the disposition of partnership interests or property by sale.
Cross Listed with LAW 952, TAXA 653
LAWT-953 FUNDAMENTALS OF FEDERAL INCOME TAX I (3)
Basic concepts in federal income taxation, including gross income, exclusions, adjusted gross income, deductions, exemptions, credits, assignment of income, identification of the taxpayer, tax rates, depreciation, and the alternative minimum tax.
Cross Listed with LAW 953, TAXA 651
LAWT-954 TAX POLICY (3)
Study of the evolution and structure of the federal income tax system from a public policy perspective. Focus is placed on legal, economic, social and practical considerations. Alternatives, including current legislative proposals, are considered. Students will be required to prepare a paper on a tax policy question of their choice.
Cross Listed with LAW 831, TAXA 655, ACCT 655
LAWT-955 TAX PRACTICE & PROCEDURE (3)
Aspects of practice before the Internal Revenue Service including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals conferences and practice before the United States Tax Court, the United States District Court, the United States Claims Court, and appellate courts. Course also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges.
Cross Listed with LAW 955, TAXA 654
LAWT-955 TAX PRACTICE & PROCEDURE (3)
Aspects of practice before the Internal Revenue Service including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals conferences and practice before the United States Tax Court, the United States District Court, the United States Claims Court, and appellate courts. Course also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges.
Cross Listed with LAW 955, TAXA 654
LAWT-966 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available.
Cross Listed with LAW 966, TAXA 656
LAWT-966 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available.
Cross Listed with LAW 966, TAXA 656
LAWT-971 ESTATE AND GIFT TAX (3)
Basic principles of federal estate and gift taxation including computation of the taxable estate, inter vivos transfers, transfers in contemplation of death, transfers with retained interest or powers, joint interest, life insurance proceeds, property subject to powers of appointment, the martial deduction and the unified credit.
Cross Listed with LAW 971, TAXA 660
LAWT-974 FOREIGN TAXATION (3)
Analysis of the federal income tax provisions applying to US inbound and outbound transactions and investments. Course covers US resident status, source-of-income rules, graduated tax on effectively connected income, withholding tax on FDAP income, branch profits tax, FIRPTA, tax treaties, foreign tax credit, foreign earned income exclusion, subpart F, and transfer pricing.
Cross Listed with LAW 974, TAXA 662
LAWT-988 BANKRUPTCY TAXATION (2)
An introduction to the basics of bankruptcy law and creditors' rights and analysis of tax issues that arise.
Cross Listed with LAW 988, TAXA 682
LEST-400 TOPICS (3)
FAMILY LAW
An exploration of varying legal studies topics or a cross-listed graduate course of interest to legal studies majors. Course may be repeated for credit when topic changes.
Cross Listed with LEST 606
LEST-401 LEGAL FOUNDATIONS (3)
In-depth exploration of the organization of the American legal system. Examines how law is organized as a field of knowledge and practice and how it functions as an instrument of government and arena of dispute resolution. Also considers the context of law and law's effectiveness in promoting justice and social policies.
Cross Listed with LEST 501
LEST-496 INTERNSHIPS (3)
Provides students with an opportunity to work at an organization, government entity or business that offers an experience relevant to legal studies. Students may choose from established internship options or propose an independently-arranged internship option for approval. May be repeated up to four times for credit.
Cross Listed with LEST 696
LEST-501 LEGAL FOUNDATIONS (3)
In-depth exploration of the organization of the American legal system. Examines how law is organized as a field of knowledge and practice and how it functions as an instrument of government and arena of dispute resolution. Also considers the context of law and law's effectiveness in promoting justice and social policies.
Cross Listed with LEST 401
LEST-605 AREAS OF LAW (3)
TRADEMARKS/UNFAIR COMPETITION
Varying course offering that explores a particular area of law. Course may be repeated for credit when topic differs.
Cross Listed with LAW 767
LEST-605 AREAS OF LAW (3)
TRADEMARKS/UNFAIR COMPETITION
Varying course offering that explores a particular area of law. Course may be repeated for credit when topic differs.
Cross Listed with LAW 767
LEST-605 AREAS OF LAW (3)
HEALTH CARE LAW
Varying course offering that explores a particular area of law. Course may be repeated for credit when topic differs.
Cross Listed with LAW 725
LEST-606 FAMILY LAW (3)
The legal problems confronting modem families. Examines the law of marriage, marriage-like relationships, cohabitation and divorce, in the context of the ever-changing definition of family. Also considers legal issues relating to children, including custody, support and the complications arising from reproductive technologies.
Cross Listed with LEST 400
LEST-610 LEGAL TOPICS (3)
INFORMATION PRIVACY LAW
Varying course offering that explores a particular issue, context or method of the law. Course may be repeated for credit where topic differs.
Cross Listed with LAW 768
LEST-696 INTERNSHIPS (3)
Application of legal knowledge and skills at a designated nonprofit organization, government entity, or business. Students will learn about the role that law plays in the activities or services of the site, and how law is used to address issues and solve problems. This course may be taken more than once, with the approval of the program director.
Cross Listed with LEST 496
MGMT-497 SPECIAL TOPICS: (3)
RESILIENCE & THRIVING IN CAREE
The course is designed to give students a focused study of selected current topics in management. It enables students to learn about a management topic in more depth. Students should refer to the semester class schedule for the topic offered. The course may be repeated for credit when the topic varies. Prerequisites: Determined by instructor.
Cross Listed with MGMT 797
MGMT-498 GLOBAL FIELD STUDY (3)
To better understand and succeed in global business today, there is no better way than direct experience through immersing oneself in a foreign environment. This course will provide an opportunity for lectures and discussion with local experts and students regarding key themes of economic, political and cultural importance to business. The course will engage students in field visits to companies, government agencies and other organizations located abroad. Prerequisite: department consent required.
Cross Listed with MGMT 798
MGMT-797 SPECIAL TOPICS IN MANAGEMENT (3)
RESILIENCE AND THRIVING IN CAR
The course is designed to give students a focused study of selected current topics in management. It enables students to learn about a management topic in more depth. Students should refer to the semester class schedule for the topic offered. The course may be repeated for credit when the topic varies. Prerequisites: Determined by instructor.
Cross Listed with MGMT 497
MGMT-798 GLOBAL FIELD STUDY (3)
There is no better way to understand and succeed in global business today than through direct experience, or immersing oneself in a foreign environment. This course will provide an opportunity for lectures and discussion with local experts and students regarding key themes of economic, political and cultural importance to business. The course will also engage students in field visits to companies, government agencies and other organizations located abroad. prerequisite: department consent
Cross Listed with MGMT 498
MKTG-415 MARKETING COMMUNICATION (3)
The course examines integrated marketing communications in the context of changes in media that have occurred since 2000. Communication theory will be the foundation of planning, implementing, evaluating and coordinating an integrated marketing communication program. There will be special emphasis on social media. Students will advance their professional competencies in written and oral communication, teamwork and critical thinking. Prerequisite: MKTG 301/ Merrick School of Business student or by permission of the instructor.
Cross Listed with MKTG 755
MKTG-420 MARKETING RESEARCH (3)
An analysis of the methods of collecting, analyzing and interpreting marketing information, and specific applications of research to problems in the marketing field. Students build critical thinking competencies in data interpretation. Prerequisites: MKTG 301 and MATH 115
Cross Listed with MKTG 780
MKTG-755 MARKETING COMMUNICATION AND SOCIAL MEDIA (3)
Introduces students to integrated marketing communications (IMC) management and the role it plays in organizations' marketing plans. The goal of the course is to apply strategic planning and use the promotion mix to help the firm achieve its promotion objectives. The promotion mix elements include advertising, direct marketing, online marketing, sales promotion, personal selling, public relations, and a variety of social media vehicles. The course will pay special attention to the appropriate use of social media in an IMC context. Prerequisite: MKTG 605
Cross Listed with MKTG 415
MKTG-780 MARKETING INFORMATION AND ANALYSIS (3)
This course will provide students with skills and tools necessary to understand and evaluate market information. The course will be focused on building student knowledge on how to analyze and interpret data, and use it for business decision making. The course will use a variety of readings, cases and types of data analysis to provide students with hands-on experience with analyses related to market information. Prerequisite: MKTG 605
Cross Listed with MKTG 420
PHIL-250 SOCIAL AND POLITICAL PHILOSOPHY (3)
Examines the values and principles that establish and justify societies and that determine the rights and responsibilities of a society to its own members; of the members in relation to each other and to the society as a whole; and of a society in relation to other societies. The course considers the application of these principles to such issues as justice, human rights, political and social institutions, and international relations. [AH]
Cross Listed with PHIL 301
PHIL-301 ETHICS (3)
A critical examination of fundamental questions in ethics: What is good and evil? Why be moral? What is right and wrong moral conduct? What does it take to be a good person, and what does it mean to live a good life? Students read a balanced selection of classical and contemporary works and explore a variety of moral issues in personal and professional life.
Cross Listed with PHIL 250
PHIL-321 PHILOSOPHERS THAT CHANGED THE WORLD (3)
Surveys one or more great philosophers of the instructor's choosing in the history of philosophy. Exposes students to an in-depth study of each of the chosen philosopher's ideas and how those ideas changed the world and continue to shape peoples' current understandings. Emphasizes careful study of philosophical texts.
Cross Listed with PHIL 499, PHIL 497
PHIL-497 SPECIAL TOPICS IN PHILOSOPHY (3)
PHILOSOPHY AND AI
Intensive exploration of topics in philosophy of mutual interest to faculty and students. Content varies according to the concurrent interests of faculty and students. The subject studied appears under the Topics heading in the class schedule. Course may be repeated for credit when topic changes.
Cross Listed with PHIL 499, PHIL 321
PHIL-499 CAPSTONE IN PHILOSOPHY, LAW AND ETHICS (3)
A culmination of the student's program of study in the Philosophy, Law and Ethics program. Required for all PLE majors. Students complete a capstone paper as part of an approved cross-listed 400-level course, integrating course content across the major as part of the capstone project. prerequisite: permission of program director, normally all other required courses in the major must be completed or concurrent [CAP]
Cross Listed with PHIL 321, PHIL 497
PUAD-619 PUBLIC MANAGEMENT (3)
Provides an in-depth study of public organizations and management by integrating organizational theory and public management practice to address problems and issues that managers confront in public organizations. Prerequisites: None
Cross Listed with PUAD 619
PUAD-619 PUBLIC MANAGEMENT (3)
Provides an in-depth study of public organizations and management by integrating organizational theory and public management practice to address problems and issues that managers confront in public organizations. Prerequisites: None
Cross Listed with PUAD 619
PUAD-705 SPECIAL TOPICS IN PUBLIC ADMINISTRATION (3)
COMMUNITY DEVELOPMENT
Coverage of selected topics of current interest to students or of interest to a special segment of students. prerequisite: permission of monitoring faculty member or program director
Cross Listed with PUAD 770, PUAD 770
PUAD-770 GOVERNMENT-BUSINESS COOPERATION IN COMMUNITY DEVELOPMENT (3)
Review of the relations of institutions in the private and public relations of private-sector decisions to public-sector decisions and the impact of public-sector decisions on private-sector institutions. Introduces research topics related to government and business cooperation in community development. Provides a forum for the exchange of ideas between spokespersons of public- and private-sector institutions. Students write and present analytical research papers on pertinent topics.
Cross Listed with PUAD 770, PUAD 705
PUAD-770 GOVERNMENT-BUSINESS COOPERATION IN COMMUNITY DEVELOPMENT (3)
Review of the relations of institutions in the private and public relations of private-sector decisions to public-sector decisions and the impact of public-sector decisions on private-sector institutions. Introduces research topics related to government and business cooperation in community development. Provides a forum for the exchange of ideas between spokespersons of public- and private-sector institutions. Students write and present analytical research papers on pertinent topics.
Cross Listed with PUAD 705, PUAD 770
TAXA-651 FUNDAMENTALS OF FEDERAL INCOME TAX I (3)
Covers basic concepts in federal income taxation, including gross income, exclusions, adjusted gross income, deductions, exemptions, credits, assignment of income, identification of the taxpayer, tax rates, depreciation and the alternative minimum tax.
Cross Listed with LAW 953, LAWT 953
TAXA-653 PARTNERSHIP TAXATION (3)
Explores problems encountered in the formation, operation and liquidation of a partnership, including the acquisition of partnership interests, compensation of the service partner, the treatment of partnership distributions and problems associated with the disposition of partnership interests or property by sale. Prerequisite: TAXA 651
Cross Listed with LAW 952, LAWT 952
TAXA-654 TAX PRACTICE & PROCEDURE (3)
Covers aspects of practice before the Internal Revenue Service, including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals conferences and practice before the U.S. Tax Court, U.S. District Courts, Claims Court and appellate courts. Also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges. Prerequisite: TAXA 651
Cross Listed with LAW 955, LAWT 955
TAXA-654 TAX PRACTICE & PROCEDURE (3)
Covers aspects of practice before the Internal Revenue Service, including ruling requests, handling of audits, assessment of deficiencies and penalties, closing agreements, tax liens, statutes of limitations, claims for refunds, appeals conferences and practice before the U.S. Tax Court, U.S. District Courts, Claims Court and appellate courts. Also includes analysis of the problems encountered in parallel civil and criminal proceedings, problems involving government investigatory powers and taxpayer rights and privileges. Prerequisite: TAXA 651
Cross Listed with LAW 955, LAWT 955
TAXA-655 TAX POLICY (3)
A study of the evolution and structure of the federal income tax system from a public-policy perspective with a focus on legal, economic, social and practical considerations. Alternatives, including current legislative proposals, are considered. Students prepare a paper on a tax policy issue approved by the professor. Prerequisite: TAXA 651
Cross Listed with LAW 831, LAWT 954, ACCT 655
TAXA-656 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available. Prerequisite: Fundamentals of Federal Income Tax I.
Cross Listed with LAW 966, LAWT 966
TAXA-656 MARYLAND TAXES (3)
This course will explore the substantive law and procedure of the Maryland taxes administered by the Maryland Comptroller, with a particular focus on Maryland income tax, corporate tax and sales and use tax. Other Maryland taxes administered by the Maryland Comptroller will be discussed briefly. In addition, this course will cover Maryland tax procedure, including how liabilities are calculated, types and methods of assessment, the dispute process, the state’s authority to collect and collection alternatives available. Prerequisite: Fundamentals of Federal Income Tax I.
Cross Listed with LAW 966, LAWT 966
TAXA-660 ESTATE AND GIFT TAXATION (3)
Covers the basic principles of federal estate and gift taxation, including computation of the taxable estate, inter vivos transfers, transfers in contemplation of death, transfers with retained interests or powers, joint interests, life insurance proceeds, property subject to powers of appointment, the marital deduction and the unified credit. Prerequisite: TAXA 651
Cross Listed with LAW 971, LAWT 971
TAXA-662 FOREIGN TAXATION (3)
Analysis of the federal income tax provisions applying to U.S. inbound and outbound transactions and investments. Course covers U.S. resident status, source-of-income rules, graduated tax on effectively connected income, withholding tax on FDAP income, branch profits tax, FIRPTA, tax treaties, foreign tax credit, foreign earned income exclusion, Subpart F and transfer pricing. Prerequisite: TAXA 651
Cross Listed with LAWT 974, LAW 974
TAXA-682 BANKRUPTCY TAXATION (2)
An introduction to the basics of bankruptcy law and creditors’ rights and an analysis of tax issues that arise. Prerequisite: TAXA 651
Cross Listed with LAWT 988, LAW 988