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SHA HF 460: Hospitality Strategic MarketingPrereq
3.00 Credits
Boston University
SHA HF 100 (or HF 200), HF 260 (or SMG MK 323). Seniors only. In this course, students work with local hotel sales and marketing groups to develop their strategies, plans, and programs for targeted market segments. Case studies and exercises are used to help develop the skills needed by the students to accomplish this. Industry speakers bring the current market reality into the classroom. 4 cr, either sem.
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SMG AC 221: Financial AccountingPrereq
4.00 Credits
Boston University
SMG SM 121/122 or SMG SM 299, sophomore standing. Sophomore requirement. Basic concepts underlying financial statements and accounting procedures used in preparing statements of financial position, income statements, and statements of cash flow. Stresses the interpretation, analysis, and evaluation of published financial statements. 4 cr.
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SMG AC 221 - Financial AccountingPrereq
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SMG AC 222: Managerial AccountingPrereq
4.00 Credits
Boston University
SMG AC 221, SMG SM 221 (previous or concurrent) highly recommended, sophomore standing. Sophomore requirement. SMG AC 222 is a department-coordinated course that introduces the basic principles, methods, and challenges of modern managerial accounting. It covers traditional topics such as job-order costing, cost-volume-profit analysis, budgeting and variance analysis, profitability analysis, relevant costs for decision making, and cost-plus pricing, as well as emerging topics such as Activity-Based Cost (ABC) accounting. The material is examined from the perspective of students preparing to use management accounting information as managers, to support decision making (such as pricing, product mix, sourcing, and technology decisions) and short- and long-term planning, and to measure, evaluate, and reward performance. The course emphasizes the relationships between accounting techniques and other organizational activities (such as strategy and motivation). 4 cr.
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SMG AC 222 - Managerial AccountingPrereq
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SMG AC 347: Intermediate Accounting IPrereq
4.00 Credits
Boston University
SMG AC 222. Required for Accounting concentrators. Provides foundation for solving financial reporting issues through the study of the conceptual framework of accounting, recognition and measurement of current and non-current assets and current liabilities, and the development of the income statement and balance sheet. 4 cr.
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SMG AC 347 - Intermediate Accounting IPrereq
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SMG AC 348: Intermediate Accounting IIPrereq
4.00 Credits
Boston University
or coreq: SMG AC 347. Required for Accounting concentrators. Continues with providing a foundation for solving financial reporting issues through the study of long-term liabilities (including pensions, bonds, and leases), interperiod tax allocation, stockholder's equity, revenue recognition, the statement of cash flows, accounting changes, and ratio analysis. 4 cr.
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SMG AC 348 - Intermediate Accounting IIPrereq
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SMG AC 414: Financial Statement AnalysisPrereq
4.00 Credits
Boston University
or coreq: SMG AC 347 and senior standing. Analysis of corporate financial statements. Includes profitability analysis, liquidity and solvency analysis, the incentives of management in corporate reporting, and the use of accounting information in efficient capital markets. 4 cr.
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SMG AC 414 - Financial Statement AnalysisPrereq
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SMG AC 445: Advanced Managerial Accounting
3.00 Credits
Boston University
Prereq: SMG AC 347 and senior standing. This course integrates knowledge from the fields of accounting, economics, and finance to investigate current issues related to management control, financial analysis and valuation, corporate governance, and strategic cost analysis. 4 cr.
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SMG AC 469: Principles of Income Taxation IPrereq
4.00 Credits
Boston University
SMG AC 347, taken previously or concurrently. Federal income tax law common to all taxpayers-individuals, partnerships, corporations. Tax returns for individuals. Topics include tax accounting, income to be included and excluded in returns, tax deductions, ordinary and capital gains and losses, inventories, installment sales, depreciation, bad debts, and other losses. 4 cr.
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SMG AC 469 - Principles of Income Taxation IPrereq
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SMG AC 498: Directed Study:AccountingPrereq
4.00 Credits
Boston University
consent of instructor. 2 or 4 cr.
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SMG AC 498 - Directed Study:AccountingPrereq
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SMG AC 541: Advanced AccountingPrereq
4.00 Credits
Boston University
SMG AC 348. Examines accounting issues relating to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign-currency transactions and hedging exchange risk, translating foreign subsidiaries' local currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting. 4 cr.
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SMG AC 541 - Advanced AccountingPrereq
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