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ACC G212: Fraud Detection and Prevention
3.00 Credits
Northeastern University
Provides students with an awareness of a variety of frauds that affect business enterprises and individuals, such as fraudulent financial reporting, securities fraud, health-care fraud, computer and Internet fraud, and identity theft. Occupational fraud and abuse cost U.S. organizations an estimated $400 billion annually. In addition to occupational fraud, such fraudulent schemes perpetrated against individuals as identity theft are also on the rise. Fraud awareness is a critical factor in its detection and prevention. Emphasizes fraud detection and prevention skills, and introduces students to the concepts of the fraud triangle, the fraud scale, and fraud risk management.
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ACC G213: Managing Resources to Implement Strategy
3.00 Credits
Northeastern University
Provides knowledge and skills to enable managers to design, implement, and evaluate systems used to manage the allocation of resources including time, energy, cash, and capital investment. To implement the organization's strategy successfully requires managers to direct resources to key strategic tasks. Examines whether a firm's existing management systems create the right incentives for managers and employees to support and advance its strategies by, for example, making appropriate capital investments, developing suitable new products, or providing effective customer support. Students integrate their knowledge of competitive strategy and organizational behavior with ideas about planning, budgeting, performance measurement, incentive compensation, and capital budgeting to determine how to design systems that increase strategic success.
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ACC G213 - Managing Resources to Implement Strategy
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ACC G214: Taxes and Business Strategy
3.00 Credits
Northeastern University
Provides a framework for examining tax issues as they impact the business environment. Managers need to consider the impact of taxes to devise an effective business strategy and to make sound management decisions. Provides students the ability to understand the tax issues that a typical business faces in its strategic planning and decision-making process. Examines such issues as tax planning for employee compensation, organizational form, mergers and acquisition, and multinational operations.
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ACC G215: Corporate Government Ethics and Financial Reporting
1.50 Credits
Northeastern University
Deals with issues related to corporate governance and audit committee mechanisms in preventing financial reporting disasters and in providing high-quality financial reports to global capital markets. Emphasizes the role of the board of directors and its committees, management, shareholders, external auditors, and internal auditors in developing sound ethical practices and a good corporate governance culture. Examines efforts by legislative and regulatory bodies and the accounting profession in improving financial reporting transparency and auditor independence.
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ACC G215 - Corporate Government Ethics and Financial Reporting
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ACC G216: Financial Reporting for Governments and Nonprofit Entities
1.50 Credits
Northeastern University
Covers business issues and financial reporting standards for state and local governments within the United States, as well as for nonprofit organizations. These organizations make up a large and growing share of the economy, and so it is important to consider whether the funds entrusted to them by taxpayers and donors are being used effectively. These entities have unique ways of reporting their financial results, based on their specific business purposes and the needs of their constituents. The course discusses these reporting methods and the use of the resulting financial reports in evaluating performance within the government and nonprofit contexts.
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ACC G216 - Financial Reporting for Governments and Nonprofit Entities
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ACC G217: Corporate Governance,Ethics,and Financial Reporting
3.00 Credits
Northeastern University
Deals with issues related to corporate governance and audit committee mechanisms in preventing financial reporting disasters and in providing high-quality financial reports to global capital markets. Emphasizes the role of the board of directors and its committees, management, shareholders, external auditors, and internal auditors in developing sound ethical practices and a good corporate governance culture. Examines efforts by legislative and regulatory bodies and the accounting profession in improving financial reporting transparency and auditor independence.
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ACC G217 - Corporate Governance,Ethics,and Financial Reporting
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ACC G218: Financial and Management Accounting
4.50 Credits
Northeastern University
Covers financial accounting and management accounting. Financial accounting offers an opportunity to develop an understanding of financial statements, the critical financial foundation and language of business. Management accounting offers an opportunity to develop the ability to use financial accounting, other financial information, and nonfinancial information to evaluate the impact of alternate business decisions on profitabiity and cash flow.
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ACC G218 - Financial and Management Accounting
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ACC G219: Advanced Business Law
1.50 Credits
Northeastern University
Examines the key concepts of business law. Topics include agency issues, fundamentals of contracts, Uniform Commercial Code, debtor-creditor relationship, and the governmental regulation of business.
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ACC G219 - Advanced Business Law
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ACC G220: Corporate Financial Reporting and Decision Making
3.00 Credits
Northeastern University
Examines the development of financial reports including their underlying concepts and measurement theories. Corporate financial reporting is a dynamic process in which information is provided to internal and external decision makers to assist them in the effective allocation of economic resources. Examines the legal, economic, and political processes that influence the financial reporting process.
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ACC G220 - Corporate Financial Reporting and Decision Making
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ACC G221: Corporate Financial Reporting and Decision Making
6.00 Credits
Northeastern University
Continues ACC G220. Examines corporate financial reporting in the decision-making process. Emphasis is on the economic consequences of alternative financial reporting practices. Provides students with the ability to understand and utilize critical information contained in corporate financial reports to improve business decision making.
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