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ACCT B205: Corporate Accounting and Reporting I
3.00 Credits
Loyola University-New Orleans
This course is an introduction to accounting theory underlying financial statements. Emphasis is on the study of accounting principles relating to presentation of cash, receivables, inventories, statement of cash flow, income recognition and debt and equity investments in corporate securities. Prerequisites: ACCT B202 with grade of C (2.0) or above.
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ACCT B206: Corporate Accounting and Reporting II
3.00 Credits
Loyola University-New Orleans
This is a continuation of ACCT B205. Topics include plant and equipment, intangibles, current and long-term liabilities, deferred taxes, pensions, stockholders equity and earnings per share, accounting changes and errors, and leases. Prerequisite: ACCT B205 with a grade of C (2.0) or above.
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ACCT B300: Tax Accounting
3.00 Credits
Loyola University-New Orleans
This course examines the concepts and methods of determining federal income tax liability for individuals. Topics emphasized include personal deductions, capital gain and loss provisions, and accounting methods. Prerequisite: ACCT B202; junior standing.
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ACCT B300 - Tax Accounting
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ACCT B307: Accounting for Public Sector Entities
3.00 Credits
Loyola University-New Orleans
Accounting, budgeting, fiscal processes, and the financial records of governmental agencies and non-profit organizations are studied. Fund accounting is emphasized. Prerequisites: ACCT B205 with a grade of C (2.0)or above; junior standing.
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ACCT B340: Accounting Information Systems
3.00 Credits
Loyola University-New Orleans
The major emphasis of this course is directed toward the problems of integrating automatic data processing and accounting information systems. Problems inherent in the development of systems are also covered. Prerequisites: ACCT B205; junior standing.
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ACCT B340 - Accounting Information Systems
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ACCT B400: Advanced Accounting
3.00 Credits
Loyola University-New Orleans
Application of accounting principles for parent/subsidiary companies, intercompany transactions. Accounting for partnerships is also covered. Prerequisites: ACCT B205 with a grade of C (2.0) or above; junior standing.
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ACCT B400 - Advanced Accounting
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ACCT B403: Auditing and Assurance Services
3.00 Credits
Loyola University-New Orleans
An introduction to auditing and assurance services in the public accounting profession. The course covers the auditing environment, the auditing process, and the application of auditing concepts to various types of audits, including financial, operational, and compliance. Prerequisites: ACCT B205, B340; junior standing.
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ACCT B410: Strategic Cost Management
3.00 Credits
Loyola University-New Orleans
Strategic cost management emphasizing contemporary topics through an understanding of the underlying concepts and fundamental techniques involved in cost accounting for manufacturing and service companies. Job-order, process, and standard costing are examined to support an understanding of just-in-time and activity based systems, continuous improvement, quality measurements, and the theory of constraints, among others. Emphasis is on how cost management systems, with their performance evaluation and reward systems, encourage efforts to achieve an organization's strategic goals. Prerequisites: ACCT B202; junior standing.
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ACCT B410 - Strategic Cost Management
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ACCT B493: Special Topics in Accounting
3.00 Credits
Loyola University-New Orleans
Prerequisite: junior standing.
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ACCT B493 - Special Topics in Accounting
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ACCT B497: Accounting Internship
1.00 - 6.00 Credits
Loyola University-New Orleans
See description in College of Business section.
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ACCT B497 - Accounting Internship
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