Page 202 - Bowie State University Graduate Catalog 2018-2020.

ACCT 715 TAX MANAGEMENT
Former course number 615
Prerequisites: None
Credits: 3
The course examines the impact of tax legislation and regulations on the
management planning process. It will include the techniques of analyzing the tax
implications associated with investment consideration, acquisitions, mergers,
and other related financial planning issues.

ACCT 718 ADVANCED AUDITING
Former course number 618
Prerequisites: None
Credits: 3
The course is designed to focus issues relating to statistical sampling techniques,
implications of replacement cost data in the audit techniques, as well as other
current accounting issues associated with audit compliance procedures.

ACCT 719 CONTEMPORARY ISSUES IN ACCOUNTING
Former course number 619
Prerequisites: None
Credits: 3
The course captures recent developments in all areas of accounting. The
relevance, importance, practicality, and appropriateness of the respective
accounting issues are examined and discussed. It is recommended that students
take this course in their last semester.

Computer Science

COSC 502 COMPUTER ORGANIZATION
Prerequisites: Graduate Status
Credits: 3
Contemporary computer internal architecture and operation are described at
various levels, beginning with a summary of digital logic design of memory,
buses and processor chips. Topics include: microprogramming, machine
language, addressing techniques, interrupts, operating systems, virtual memory
and memory management, one-pass and two-pass assemblers, linking and
loading, and advanced computer architectures.

COSC 503 SOFTWARE DESIGN AND DEVELOPMENT I
Prerequisites: Graduate Status
Credits: 4

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