Accounting

Students can choose from the following Accounting courses. To view a complete description of the course, simply select the course title or print a list of all Accounting course descriptions.


210 - Financial Accounting (Pre-Admission requirement class)

An introduction to the principles, procedures, and objectives of an accounting system. Discussion of the format and content of general purpose financial statements. > More


211 - Managerial Accounting (core requirement class)

Prerequisite: Business 210. In an ever-changing business environment, managerial accounting information plays an increasingly important role in understanding business activities. Both financial and non-financial information must be utilized by managers in planning, directing, motivating and controlling organizations, and this course provides an introduction to many of the concepts and procedures necessary for effective business decision-making. Topics which are examined include traditional cost systems, activity-based cost systems, cost behavior analysis, break-even and cost-volume-profit analysis, budgeting, standard costing, transfer pricing systems, relevant costs, and responsibility accounting. > More


312A - Financial Reporting I

Prerequisite: Business 210 or equivalent. Intermediate financial accounting course on issues pertaining to the measurement, valuation, and communication of the various components of financial statements. Accounting issues are examined from the view of the accountant as well as from the perspectives of investors and managers. An analytical and critical posture is adopted to make the student proficient in the preparation of financial reports and in how these issues affect the use of financial reports and in how these issues affect the use of financial data in decision making. > More


312B - Financial Reporting II

Prerequisite: BUS 312A. Continuation of Business 312A. > More


313 - Advanced Managerial Accounting

Prerequisites: Business 210 and 211. In depth emphasis on cost control and performance evaluation systems. Topics include detailed job cost and process cost systems, overhead control, labor and materials control, standard cost, variance analysis, gross profit and analysis, and project control. > More


410 - Legal Environment (core requirement class)

An intensive study of topics illustrating the social, ethical, economic, and political considerations which create the legal environment as it affects business. Topics include the American legal system, contracts, the Uniform Commercial Code, property rights, government regulation, and various forms of business organization. > More


411G - Law and Business

Prerequisite: Business 410. An in-depth study of how social, ethical, economic, and political forces create and shape the regulatory environment in which individuals and businesses operate. Using case analysis, class discussion and debate, and legal research, this course explores the Constitutional of the American regulatory system, how tort and property law operate as powerful private regulatory systems, and, government regulation including intellectual property, environmental law, and employment law. > More


412 - Advanced Financial Accounting

Prerequisite: Business 312B or permission of instructor. Investigation of special problems in selected areas of accounting. Topics include accounting for business combinations, consolidated financial statements, SEC reporting, foreign currency accounting, government and non-profit accounting, and partnership accounting. > More


414 - Financial Statement Analysis

Prerequisite: Business 210. This course focuses on the techniques commonly used to analyze financial statements and related information: business strategy analysis, financial reporting and disclosure analysis, financial ratios, forecasting and pro forma financial statements, and valuation. Students will develop hands-on experience analyzing actual financial statements for a variety of business purposes including security analysis, mergers and acquisitions, corporate restructuring, risk assessment, credit analysis and commercial lending, and management’s strategic communication to external parties. > More


415 - Federal Income Tax

Prerequisite: Business 210. Study of the United States system of income taxation. Emphasis on the taxation of the individual, particularly the nature of income and deductions. The course includes examination of the income tax results of property transactions, basis, gains and losses, non-recognition of income. The course emphasis is on both planning and compliance for business, personal, and investment decisions. > More


416 - Corporate and Partnership Taxation

Prerequisite: Business 415 or permission of instructor. Study of the effects of U.S. income tax laws on partnership and corporate forms of conducting business. The course includes an examination of the income tax consequences of organizing, reorganizing, and liquidating corporations, limited liability companies, partnerships, and S corporations. Estate and gift taxes and international tax issues are also discussed. > More


418 - Auditing

Prerequisite: 312A or permission of instructor. Provides students with an understanding of attest, assurance, and audit services provided by public accounting firms, with the primary focus on auditing. Topics covered include generally accepted auditing standards, professional ethics, the current litigation environment, internal controls, the audit risk model and various types of audit reports. New professional standards for consideration of fraud in financial reporting, including a study of recent major accounting frauds, are included. Professional developments in new and expanded assurance services also will be surveyed. > More


419G - Information and Global Capital Markets

Prerequisite: Business 210. The objectives of BUS 419 are to (1) Develop familiarity with and understanding of the financial and reporting infrastructure of four regions or clusters of capital markets: (a) Anglo-American capital markets; (b) Continental European-type capital markets; (c) Latin American-type capital markets; and (d) Emerging markets-type capital markets; (2) Learn to use the financial statements of non-US firms to assess the "quality of earnings" reported in those statements, subject to the limitations of comparability; (3) Develop an understanding of the "home bias" in investing; and (4) Learn the principles of global investor relations on the internet and through other disclosure vehicles. > More