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ACCT 403: Advanced Financial Reporting
3.00 Credits
University of Baltimore
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. prerequisite: ACCT 302 or equivalent with a minimum grade of C
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ACCT 403 - Advanced Financial Reporting
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ACCT 404: Advanced Cost Accounting
3.00 Credits
University of Baltimore
An advanced study of the concepts of process cost accounting, cost behavior, overhead cost allocations, cost system design, activity- based costing and control systems. Emphasis is on case study analysis and other practical applications of cost accounting practices to various business enterprises. prerequisite: ACCT 306 or equivalent
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ACCT 404 - Advanced Cost Accounting
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ACCT 405: Income Taxation
3.00 Credits
University of Baltimore
A study and analysis of the federal income tax structure with emphasis on the taxation of individuals. Topics include income determination, deductions, property transactions, credits and procedures, and an introduction to corporation and partnership taxation, tax planning and ethical issues. prerequisite: ACCT 202 or equivalent with a minimum grade of C
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ACCT 405 - Income Taxation
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ACCT 406: Advanced Taxation
3.00 Credits
University of Baltimore
A continuation of the study of the federal income tax structure with emphasis on the taxation of business entities, including corporations, partnerships and entities taxed as partner- ships and S corporations.The course also introduces gift and estate taxes and income taxation of estates and trusts. prerequisite: ACCT 405 or equivalent
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ACCT 406 - Advanced Taxation
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ACCT 411: Seminar in Accounting
3.00 Credits
University of Baltimore
A detailed study of current problems and contemporary developments in accounting literature, reports and bulletins, and a review of financial accounting theory as it relates to current accounting practices. prerequisite: ACCT 302 or equivalent with a minimum grade of C
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ACCT 411 - Seminar in Accounting
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ACCT 495: Accounting Practicum
3.00 Credits
University of Baltimore
Provides students with real-world accounting experience.The course requires 175 to 200 hours of an accounting internship with a qualified firm based on explicit statements of student responsibilities and faculty/firm monitoring mechanisms. Students will work closely with both the firm and a faculty member. prerequisites: a minimum of 24 semester hours of accounting and permission of the instructor
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ACCT 495 - Accounting Practicum
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ACCT 497: Special Topics in Accounting
3.00 Credits
University of Baltimore
The accounting 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. prerequisites: ACCT 301 or equivalent with a grade of C or better or instructor permission
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ACCT 499: Independent Study:Accounting
1.00 - 3.00 Credits
University of Baltimore
An in-depth study of a specific accounting topic performed on an independent basis by the student under the direction of a faculty member. Completion of a major paper as part of the independent study is required. For eligibility and procedures, see the Merrick School of Business Independent Study Policy.
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ACCT 499 - Independent Study:Accounting
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ADVT 334: Writing & Graphics
3.00 Credits
University of Baltimore
Exploration, through handson experience, of the relationship between visual and verbal communication.The basics of graphic design and production are introduced through projects integrating writing and design. Laboratory fee required.
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ADVT 370: The Art of Advertising
3.00 Credits
University of Baltimore
Focuses on the creative and conceptual aspects of advertising. In addition to creating layouts and scripts for ads of their own, students examine past and present advertising campaigns in both print and electronic media.
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ADVT 370 - The Art of Advertising
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