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Course Criteria
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0.00 Credits
Co-requisite: The following course was not found in the supplied content but, was listed in program requirements. Please review and provide us, if possible, with the correct information. The following course was not found in the supplied content but, was listed in program requirements. Please review and provide us, if possible, with the correct information.
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This BSM prerequisite introduces concepts, techniques, and conventions for measuring and communicating the results of operations and the financial position of a business enterprise. It emphasizes the development and the use of financial information reported to the public. Note: This is a required course in the A. B. Freeman School of Business Core Curriculum.
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Pre-requisite: ACCN 201. ACCN 301 emphasizes the role of accounting information in management decision-making for profit-seeking organizations. It develops the importance of information to decision-relevance through the study of traditional cost accounting, managerial economics, operations research, and the behavioral sciences. Note: This is a required course in the A. B. Freeman School of Business Core Curriculum.
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Pre-requisite: ACCN 201, junior standing or above. ACCN 310 is a concept-oriented course that introduces the intensive examination of financial reporting issues and financial statement categories, focusing on the asset side of the balance sheet. It is required for accounting majors and recommended for finance majors and others who desire advanced exposure to financial reporting issues.
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Pre-requisite: ACCN 310. ACCN 410 examines the professional auditing function, particularly emphasizing public accounting. The course is recommended for CPA examination candidates only. ACCN 310 continues in ACCN 411.
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Pre-requisite: ACCN 310. ACCN 411 is a concept-oriented course that continues the intensive examination of financial reporting issues and financial statement categories begun in ACCN 310, focusing on the liability side of the balance sheet.
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Pre-requisite: ACCN 310. ACCN 412 explores complex accounting areas, including consolidations, partnerships, not-for-profit accounting, and multinational accounting. It is recommended for CPA examination candidates only.
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Pre-requisite: FINE 301, junior standing or above. ACCN 413 helps students understand and analyze financial statements, prepare pro-forma statements and critically review business valuation. Financial statement analysis is used by decision-makers in a variety of settings. Managers use financial data to monitor and judge their firms’ performance relative to their competitors, communicate with external investors, select operational and financial strategies, and evaluate potential investment opportunities. Securities analysts use financial data to evaluate firms and make buy/sell recommendations to their clients. Bankers and creditors use financial information to decide whether to extend a loan to a client and to determine the terms of the loan. Financial data is also used by business consultants to carry out, among other things, competitive analyses of their clients’ businesses. ACCN 413 emphasizes how the economics of a business situation translates into accounting data and how managerial incentives and opportunities affect accounting choices, given the competitive and regulatory environment. This course takes a user’s rather than a preparer’s perspective and does not emphasize specific accounting standards or accounting regulation. Such details are covered in other courses such as ACCN 201 and ACCN 310.
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Pre-requisite: ACCN 301, junior standing or above. ACCN 414 explores recent developments in managerial accounting theory and practice. The course features quantitative approaches to collecting, analyzing, and transmitting cost, revenue, and profit data for internal planning and control, and it uses readings, problems, cases, and computer exercises. The course is recommended for both accounting and finance majors.
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Pre-requisite: ACCN 301, junior standing or above. ACCN 415 integrates the concepts of accounting and computer systems to develop an understanding of computerized accounting information systems. The course involves the extensive use of computer systems, including system development and maintenance as well as output use. It is recommended for accounting and finance majors, and for others who desire exposure to this area.
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