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BUSS 301: Intermediate Accounting I
3.00 Credits
Lasell University
This course builds on concepts developed in Financial Accounting. Concentration is on the preparation of financial statements with an indepth review of cash, receivables, inventories, and plant assets. It also covers the concept of the time value of money and the application of present value techniques to accounting valuations. Prerequisites: BUSS 201 with a C or better and BUSS 202 with a C or better. F.
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BUSS 301 - Intermediate Accounting I
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BUSS 302: Intermediate Accounting II
3.00 Credits
Lasell University
This course is designed to continue the concepts of financial accounting and present a more thorough analysis of the requirements of the Financial Accounting Standards Board. Included in this course are earnings per share calculations, lease accounting, and pension accounting. The cash flow statement is also studied. Prerequisite: BUSS 301 with a C or better. S.
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BUSS 302 - Intermediate Accounting II
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BUSS 303: Cost Accounting
3.00 Credits
Lasell University
Methods of identifying labor and material costs, and of allocating overhead as applied to job order, process, and standard cost systems are studied in this course, as are budgetary controls and the reporting procedures used by management. Prerequisite: BUSS 202 with a C or better. F.
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BUSS 303 - Cost Accounting
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BUSS 304: Working Capital Management
3.00 Credits
Lasell University
This course explores working capital management, credit management, working capital funding, and the major sources of financing debt and equity. Students undertake financial analyses of theoretical models and real-world firms and organizations, recommend financing strategies, and present their findings by using management reporting methods. Prerequisite: BUSS 203
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BUSS 304 - Working Capital Management
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BUSS 305: International Accounting
3.00 Credits
Lasell University
This course address significant accounting matters experienced by multinational companies. Accounting matters include currently transactions and translational transfer price, and management planning and control. Prerequisite: BUSS 302
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BUSS 305 - International Accounting
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BUSS 307: International Finance
3.00 Credits
Lasell University
This course studies the ways and means to reduce financial risk involved in international financial management. The course deals with the interrelationship between the international monetary environment and financial planning for corporations with overseas operations. It analyzes the effects on international financial planning of such factors as exchange rate fluctuations, currency restrictions, and tax regulations. It intensively examines financial aspects of multinational business including foreign investment, trade, and transfer of funds. Prerequisite: BUSS 203. S.
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BUSS 307 - International Finance
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BUSS 308: Government & Not-for-Profit Accounting
3.00 Credits
Lasell University
This course introduces financial accounting and reporting issues related to state and local government and non-profit organizations, including universities and health care facilities. Prerequisites: BUSS 301 with a C or better.
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BUSS 308 - Government & Not-for-Profit Accounting
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BUSS 309: Fraud Examination
3.00 Credits
Lasell University
This course covers techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements, who commits fraud and why, and controls to prevent and detect problems. Prerequisites: BUSS 101, BUSS 201, BUSS 202.
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BUSS 309 - Fraud Examination
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BUSS 311: Investments
3.00 Credits
Lasell University
This course is designed to acquaint students with the fundamentals of investing. The strategies used to create money from financial capital are thoroughly examined. Fnancial instruments such as stocks, bonds, mutual funds, futures, options, and commodities are explored. The measurement tools used to assign risk and rate of return, performance, and value are covered. Students learn how to develop, analyze, and maintain a portfolio. Regulatory and ethical issues are examined and considered in the decision-making process. Prerequisite: BUSS 201 with a C or better. F.
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BUSS 311 - Investments
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BUSS 312: Risk Management
3.00 Credits
Lasell University
The basics of risk management are covered in this course. Problems of liability and personal loss exposures of a business are examined. Private insurance programs such as health and life insurance, and employee benefit plans are examined and assessed. Prerequisite: BUSS 203. Alternating years.
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BUSS 312 - Risk Management
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