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  • ACFI 431: Cost Accounting II

    0.00 Credits
    Bridgewater State University

    No course description available.
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  • ACFI 445: Auditing

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 341; or may be taken concurrently with ACFI 341 with consent of instructor The qualifications and professional code of conduct of the auditor are discussed in this course. Attention will be focused upon auditing procedures, including the preparation of audit working papers and other steps required in the course of an audit. Spring semester. May be taken for graduate-level credit. Catalog Addenda: This course has changed effective Spring 2011. Please click on the icon above.
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  • ACFI 455: International Finance

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 385 This course surveys the financial management of multinational corporations. After reviewing foreign exchange rate determinations, it then covers such timely topics as exchange risks, hedging, interest rate arbitrage, insurance and guarantee programs and international capital markets. Analysis is made of multinational capital budgeting techniques, the cost of capital and working capital management in a multinational corporate setting. Spring semester. May be taken for graduate-level credit.
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  • ACFI 460: Advanced Accounting I

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 341 This course covers accounting for investments, business combinations, segmental reporting of business entities and not-for-profit and government accounting. Fall semester. May be taken for graduate-level credit. Catalog Addenda: This course has changed effective Spring 2011. Please click on the icon above.
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  • ACFI 465: Options and Futures Markets

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 490 This course familiarizes the student with two little-known but potentially titanic markets in the securities industry. Both options and futures are the wave of things to come. The course begins with a historical account of the origins of the two markets and then an examination of the mechanisms of both markets. Much time is spent on hedging techniques and on the application of futures contracts to the food industries and to banking and life insurance. Spring semester. May be taken for graduate-level credit.
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  • ACFI 466: Federal Income Taxation I

    3.00 Credits
    Bridgewater State University

    This course provides a background in Federal Income Tax Law and the regulations of the Treasury Department. Primarily, it deals with the basic philosophy of taxation, taxable income, allowable deductions and gains and losses in sales and exchanges of property for the individual taxpayer. The development of the ability to utilize various references in dealing with tax problems will be emphasized. Tax planning will be discussed. Fall semester. May be taken for graduate-level credit.
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  • ACFI 467: Advanced Taxation

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 466 This course examines federal income tax law and regulations applicable to partnerships, corporations and fiduciaries in greater depth. The course also covers federal gift and estate tax principles, reorganizations, personal holding companies and the accumulated earnings tax. Tax planning, including timing of transactions, appropriate forms of transactions, election of methods when alternative methods are made available under the law and other lawful means to minimize the impact of taxation will be emphasized. Procedures in the settlement of tax controversies are also included.
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  • ACFI 470: Accounting Information Systems

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 200 or ACFI 241; and COMP 105 This course integrates accounting processes and procedures as they relate to the total information system. Students will study the design and implementation of accounting-related information systems. Topics will include internal control, design of flowcharts, data flow diagrams, computerized financial reporting and the impact of the accounting function on various elements of the organization. The purchase decision for hardware and software and related accounting considerations will also be covered. Exposure to the latest accounting software packages will be presented. May be taken for graduate-level credit.
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  • ACFI 476: Insurance and Risk Management

    3.00 Credits
    Bridgewater State University

    Prerequisite: ACFI 200 or ACFI 241; and ACFI 385 This course is designed to provide an understanding of the fundamental concepts of risk management in the areas of employee benefit programs, property damage and liability exposures and other business needs for insurance. The course will also provide an overview of the risk-bearing industry, its function and importance and its relevance in today’s business markets. Emphasis will be placed on the insurance contracts themselves and the rating plans available. Fall semester. May be taken for graduate-level credit.
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  • ACFI 480: Special Topics in Accounting

    3.00 Credits
    Bridgewater State University

    Prerequisite: The course prerequisite may be specified depending upon the nature of the topic In this course, special topics of current relevance in accounting will be offered from time to time. The topic to be addressed will be announced in preregistration publications. This course may be taken more than once with consent of the department chairperson.
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