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ACFI 340: Intermediate Accounting I
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 200 or ACFI 241 This course develops an understanding of generally accepted accounting principles, the conceptual framework and accounting information systems. Financial statements, cash, temporary investments, receivables and inventories are studied in depth. Fall semester. (CQUR)
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ACFI 340 - Intermediate Accounting I
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ACFI 341: Intermediate Accounting II
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 340 This course is a continuation of ACFI 340. Topics covered include a continuation of inventory valuation, the acquisition, use and retirement of fixed assets, intangible assets, current and long-term liabilities, retained earnings and capital stock. Spring semester. (CQUR)
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ACFI 350: Managerial Accounting
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 100 or ACFI 241 This course is a study of management’s use of accounting information to make decisions related to planning, controlling and evaluating the organization’s operations. The behavior and management costs, as well as techniques used to evaluate and control results of operations, are discussed. Topics will include cost terminology, cost behavior, cost-volume-profit analysis, job order costing, activity-based costing, segment reporting, budgeting, standards, performance measures and variance analysis, evaluation of decentralized operations and differential analysis techniques. This course is presented from the perspective of the user of accounting information rather than the preparer of such information. Analytical problem-solving techniques and the use of electronic spreadsheets will be utilized as decision-making tools. Either semester. (CQUR)
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ACFI 350 - Managerial Accounting
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ACFI 385: Managerial Finance
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 100 or ACFI 241 This course provides an understanding of the finance function and the responsibilities of the financial manager. Concepts and tools for use in effective financial decision-making and problem-solving will be developed. Ratio analysis, funds, flow, forecasting, current assets management, budgeting, credit services, formation and cost of capital and impact of operating and financial leverages will be covered. Either semester. (CQUR)
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ACFI 385 - Managerial Finance
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ACFI 399: Special Topics in Accounting/Finance
0.00 Credits
Bridgewater State University
No course description available.
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ACFI 399 - Special Topics in Accounting/Finance
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ACFI 400: Honors Tutorial
3.00 Credits
Bridgewater State University
Prerequisite: Open to Commonwealth and Departmental Honors students Special topics in accounting and finance will be covered in this course. Three hourly meetings weekly. Fall semester.
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ACFI 400 - Honors Tutorial
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ACFI 401: Honors Tutorial
3.00 Credits
Bridgewater State University
Prerequisite: Open to Commonwealth and Departmental Honors students Special topics in accounting and finance will be covered in this course. Three hourly meetings weekly. Spring semester.
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ACFI 401 - Honors Tutorial
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ACFI 402: Honors Thesis
3.00 Credits
Bridgewater State University
Prerequisite: Open to Commonwealth and Departmental Honors students In this course, one-hour weekly meetings with the thesis director will culminate in an honors thesis. With the consent of the Departmental Honors Committee and the thesis director, this course may be extended into a second semester for three additional credits depending upon the scope of the project.
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ACFI 402 - Honors Thesis
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ACFI 406: Business Law II
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 305 This course is a study of the basic legal principles encountered in the various forms of business organizations and the study of the Uniform Commercial Code chapters on Sales, Commercial Paper, Bank Deposits and Collections and Secured Transactions. Spring semester. May be taken for graduate-level credit.
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ACFI 406 - Business Law II
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ACFI 430: Cost Accounting I
3.00 Credits
Bridgewater State University
Prerequisite: ACFI 340 Basic cost concepts and cost procedures for manufacturing enterprises are studied in this course. Job order product costing will be emphasized. Topics will include manufacturing cost-flow concepts, procedure and controls, factory and departmental burden rates and inventory-costing methods. Spring semester. May be taken for graduate-level credit.
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ACFI 430 - Cost Accounting I
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