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[SS]CSCE 301: Community Studies
3.00 Credits
University of Baltimore
Uses the Baltimore area as a laboratory for interdisciplinary research on contemporary issues. Through a hands-on service-learning experience, students will have the opportunity to connect in significant and sustained ways with issues related to social change. This course helps students to learn about the complex community life of Central Maryland and urban areas throughout the United States and to develop personal and professional competencies relevant to careers in community-serving and grassroots nonprofit organizations.
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[SS]MGMT 300: Human Resource Management
3.00 Credits
University of Baltimore
An exploration of competence areas necessary for effectively dealing with people in the workplace. Emphasis is placed on practical application of knowledge gained in the areas of human resource planning, job analysis, selection, training, compensation and safety/health administration. An overview of labor management relations is provided. Course coverage includes diversity, ethics, communication and international considerations.
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ACCT 202: Introduction to Managerial Accounting
3.00 Credits
University of Baltimore
An introductory study of managerial accounting processes including job order costing, process costing, cost- volume-profit analysis, standard costs, activity-based costing, cost analysis, budgeting and managerial decision making. prerequisite: ACCT 201 or equivalent with a minimum grade of C
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ACCT 202 - Introduction to Managerial Accounting
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ACCT 301: Intermediate Accounting I
3.00 Credits
University of Baltimore
A study of 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. prerequisite: ACCT 202 or equivalent with a minimum grade of C
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ACCT 301 - Intermediate Accounting I
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ACCT 302: Intermediate Accounting II
3.00 Credits
University of Baltimore
A continuation of the study of financial accounting standards with emphasis on accounting for investments, dilutive securities, long-term liabilities, fixed assets, intangible assets, stockholders' equity and earnings per share. prerequisite: ACCT 301 with a minimum grade of C
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ACCT 302 - Intermediate Accounting II
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ACCT 306: Cost Accounting
3.00 Credits
University of Baltimore
A study of cost behavior, overhead cost allocations, cost systems design, an introduction to activity-based costing and control systems. Emphasis is on case studies and other practical applications. prerequisite: ACCT 202 or equivalent with a minimum grade of C
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ACCT 306 - Cost Accounting
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ACCT 310: Intermediate Accounting III
3.00 Credits
University of Baltimore
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 of computerized and noncomputerized systems.Topics include income taxes, pensions and post-retirement benefits, leases, accounting changes, error analysis and statement of cash flows. prerequisite: ACCT 302 or equivalent with a minimum grade of C
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ACCT 310 - Intermediate Accounting III
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ACCT 317: Accounting Information Systems
3.00 Credits
University of Baltimore
A study of fundamental accounting system concepts, the technology of accounting systems, file processing and databases, the utilization of accounting system technology, accounting system applications, the internal control of accounting information and the development and operation of accounting systems. Projects use manual and computer-based transaction processing systems. prerequisite: prior or concurrent enrollment in ACCT 301
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ACCT 317 - Accounting Information Systems
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ACCT 401: Auditing
3.00 Credits
University of Baltimore
A study of Generally Accepted Auditing Standards and other standards.Topics covered include professional standards, professional ethics, audit planning, internal control, audit evidence, completing the audit, audit reports and standards for different assurance and nonassurance services. prerequisite: ACCT 317 and prior or concurrent enrollment in ACCT 302
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ACCT 401 - Auditing
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ACCT 402: Seminar in Assurance Services
3.00 Credits
University of Baltimore
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, statistical sampling, audits of SEC registrants, research using the AICPA auditing database and other assurance services. A case study approach is used to attempt to create a realistic view of how an auditor organizes and carries out an audit examination. prerequisite: ACCT 401 with a minimum grade of C and OPRE 330
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ACCT 402 - Seminar in Assurance Services
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