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  • BUS 350: Corporate Finance

    3.00 Credits
    Molloy University

    (formerly ECO 250 and 350) The objective of the course is to further a student's understanding of the decisions made by finance managers in organizations. Topics include cash flow analysis under uncertainty, financial statement analysis, time value of money, equity markets and stock valuation, capital investment decisions, capital market theory, cost of capital, dividend and dividend policy. Prerequisites: BUS 343, MAT 115, ECO 200/251/252. (Offered Fall, Spring) 3 credits
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  • BUS 362: Financial Accounting I

    3.00 Credits
    Molloy University

    (formerly BUS 262) An in-depth investigation and study of the use and application of accounting information to the decision-making process. Subject matter consists primarily of methods and concepts of financial reporting and techniques of current and long-term asset valuation. Discussion of current conflicts and shortcomings that exist within the traditional structure of accounting theory. Evaluation of latest opinions published by the Financial Accounting Standards Board. Prerequisites: BUS 261 with a C or better. (Offered Fall) 3 credits
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  • BUS 363: Financial Accounting II

    3.00 Credits
    Molloy University

    (formerly BUS 263) This course builds on BUS 362 Financial Accounting I. Subject matter consists primarily of detailed concepts and techniques of handling current and long-term liabilities and the owners' equity accounts, and their impact on financial reporting. Significant consideration of problems associated with implementation of accounting changes, taxation and inflation. Continual discussion of latest opinions of the Financial Accounting Standards Board and current controversial topics within the profession. Prerequisite: BUS 362 with a C or better. (Offered Spring) 3 credits
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  • BUS 364: Cost And Managerial Accounting Systems

    3.00 Credits
    Molloy University

    (formerly BUS 264) Concepts and techniques of cost and managerial information systems are discussed and applied in a variety of organizational situations. Specific topics include job order and process costing, joint product and comparative costs, cost behavior analysis, planning and controlling material, labor, and factory overhead. Prerequisite: BUS 261 with a C or better. (Offered Fall) 3 credits
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  • BUS 365: Advanced Cost Managerial Accounting Systems And Quantitative Methods

    3.00 Credits
    Molloy University

    (formerly BUS 265) Comprehensive study of cost data and mathematical tools currently used in management's decision making and future forecasting and planning. Specific topics include standard cost, short and long range budgeting, direct costing, cost volume profit analysis, project planning and progress control, responsibility accounting, performance measurements and transfer pricing. Concepts will be applied to representative case studies. Prerequisite: BUS 364 with a C or better. (Offered Spring) 3 credits
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  • BUS 366: Taxation I

    3.00 Credits
    Molloy University

    (formerly BUS 266) A study of the basic principles of federal income taxation as applied to individuals, partnerships and corporations, Social Security, Gift, and Estate Taxes. Consideration will be given to personal income tax returns and their preparation. An analysis of the role of taxation in the development of managerial policies in work organizations. Prerequisite: BUS 261 with a C or better. (Offered Fall) 3 credits
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  • BUS 367: Taxation II

    3.00 Credits
    Molloy University

    (formerly BUS 267) Analysis of Federal and New York State Income Tax laws as they apply to partnerships, corporations and fiduciaries. Prerequisite: BUS 366 with a C or better. (Offered Spring) 3 credits
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  • BUS 368: Advanced Accounting

    3.00 Credits
    Molloy University

    (formerly BUS 268) A study of the theory of partnership formation, operation and liquidation. Also provides an analytical overview of the accounting problems associated with business combinations and the preparation of financial reports that reflect statements of the American Institute of Certified Public Accountants, the American Accounting Association and the Securities and Exchange Commission. Prerequisite: BUS 363 with a C or better. (Offered Fall) 3 credits
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  • BUS 369: Auditing

    3.00 Credits
    Molloy University

    (formerly BUS 269) Introduction to the Accountant's independent review and evaluation of a client's financial statements. Included in this course will be the discussion of such related factors in current accounting practice as: systems of internal control, record keeping and related testing procedures, ethical, social and political influences of the accounting profession, auditing standards: computer auditing, use of statistical sampling and an analysis of the Sarbanes-Oxley Act as it applies to audits of public companies. Prerequisite: BUS 363 with a C or better. (Offered Spring) 3 credits
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  • BUS 370: Government And Not- For- Profit Accounting

    3.00 Credits
    Molloy University

    This course provides an in-depth study of the systems, theories, and applications of the special accounting procedures and problems with respect to governmental and not-for-profit entities. Prerequisite: BUS 363 with a C or better. (Offered Spring) 3 credits
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