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A 101: Introduction Financial Accounting
3.00 Credits
University of New Haven
Deals primarily with reporting the financial results of operations and financial position to investors, managers, and other interested parties. Emphasizes the role of accounting information in decision making.
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A 102: Introduction Managerial Accounting
3.00 Credits
University of New Haven
Prerequisite: A 101 The application of accounting in relation to current planning and control, evaluation of performances, special decisions, and long-range planning. Stress is on cost analysis. Additional topics include income tax planning, product costing, and quantitative techniques.
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A 220: Intermediate Financial Acctg I
3.00 Credits
University of New Haven
Prerequisite: A 101 A rigorous examination of financial accounting theory and practice applicable to the corporate form of business organization. With an emphasis on reporting corporate financial status and results of operations, the course will include the principles governing and the procedures for implementing accounting valuations for revenue, expense, gain, loss, current assets, and deferred charges.
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A 220 - Intermediate Financial Acctg I
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A 221: Intermediate Financial Acctg II
3.00 Credits
University of New Haven
Prerequisite: A 220 Continues the emphasis on corporate financial planning established in A 220. The principles and procedures applicable to accounting valuations for current liabilities, long-term liabilities, deferred credits, and stockholder's equity are examined. Special attention is directed to preparing the cash-flow statement.
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A 250: Accounting Information Systems
3.00 Credits
University of New Haven
Prerequisite: A 101 This course provides a thorough introduction to basic systems theory, a firm working knowledge of systems analysis and design techniques, and an examination of various transaction cycles in the accounting system. Emphasis is on EDP environments.
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A 323: Cost Accounting
3.00 Credits
University of New Haven
Prerequisite: A 102 An in-depth examination of the accounting principles and procedures underlying the determination of product costs for manufacturing concerns. Emphasis on job order costing systems. Other topics are: budgets, standard costing, and CVP analysis.
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A 422: Intermediate Financial Acctg III
3.00 Credits
University of New Haven
Prerequisite: A 221 Advanced topics include income tax allocation, pensions and leases, accounting changes, price-level changes, installment sales and consignments, and revenue recognition.
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A 422 - Intermediate Financial Acctg III
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A 431: Advanced Financial Accounting
3.00 Credits
University of New Haven
Prerequisites: A 221 and senior standing Advanced topics in financial reporting, including partnership accounting, consolidations, cost and equity methods, and purchase versus pooling methods.
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A 433: Auditing and Assurance Services
3.00 Credits
University of New Haven
Prerequisites: A 250 , A 422 A general examination of the role and function of the independent auditor in the performance of the attest function. Emphasis will be placed on current auditing pronouncements, the audit report, statistical sampling, evaluation of internal control, and the determination of the scope of an audit. Rules and standards of compilation and review reports are presented.
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A 435: Federal Income Taxation I
3.00 Credits
University of New Haven
Prerequisites: A 102 and senior standing An introduction to the federal income tax law including objectives, history, and sources of tax law and administration. Course coverage will be devoted to different types of tax payers including individuals, corporations, partnerships, limited liability entities, subchapter S corporations, and trusts and estates. The course will explore income tax concepts of accounting methods and periods, income, deduction losses, property transactions, fringe benefits, and retirement plans.
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