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MA 021: Financial Accounting
3.00 Credits
Boston College
This course develops an understanding of the basic elements of financial accounting and the role of accounting in society. Students are introduced to financial statements and to the fundamental accounting concepts, procedures, and terminology employed in contemporary financial reporting. The skills necessary to analyze business transactions, to prepare and to comprehend financial statements, and to examine a firm's profitability and financial condition are developed. Students are required to use the Internet to conduct a financial statement analysis project.
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MA 021 - Financial Accounting
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MA 022: Managerial Accounting
3.00 Credits
Boston College
This course explains the usefulness of accounting information for managerial decision-making in the areas of analysis, planning, and control. The fundamentals of managerial accounting, including product costing, cost-volume-profit relationships, cash budgeting and profit planning, and performance evaluation are included. Ethical and international issues of importance to accountants are emphasized.
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MA 022 - Managerial Accounting
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MA 031: Financial Accounting--Honors
3.00 Credits
Boston College
No course description available.
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MA 031 - Financial Accounting--Honors
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MA 032: Managerial Accounting--Honors
3.00 Credits
Boston College
No course description available.
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MA 032 - Managerial Accounting--Honors
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MA 301: Financial Accounting Standards and Theory I
3.00 Credits
Boston College
This course addresses, in a comprehensive manner, financial accounting and reporting standards. Emphasis is given to the application of accounting theory in the development of general purpose financial statements. The issues of asset valuation and income measurement are explored.
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MA 301 - Financial Accounting Standards and Theory I
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MA 302: Financial Accounting Standards and Theory II
3.00 Credits
Boston College
This course extends the study of the relationship between accounting theory and practice as it applies to the measurement and reporting of liabilities and stockholders' equity, as well as inter-corporate investments with special attention given to business combinations. A thorough analysis of cash flow reporting is also included.
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MA 302 - Financial Accounting Standards and Theory II
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MA 307: Managerial Cost and Strategic Analysis
3.00 Credits
Boston College
This course examines the strategic tools used in managerial planning and control systems, with an emphasis on decision usefulness and the impact of accounting information on the organization. Attention is directed to the limitations of traditional accounting systems with respect to global competition. Comparisons with control systems in other countries and cultures are made. Ethical dimensions of managerial decision making are also emphasized.
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MA 307 - Managerial Cost and Strategic Analysis
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MA 309: Audit and Other Assurance Services
3.00 Credits
Boston College
This course examines contemporary auditing theory and practice. The topics include the environment of the auditing profession, audit planning and analytical review, internal control, audit evidence, and auditor communications.
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MA 309 - Audit and Other Assurance Services
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MA 351: Financial Statement Analysis
3.00 Credits
Boston College
Covers current techniques and applications of financial statement analysis. Exposes students to the contemporary financial reporting environment and current reporting practices of U.S. companies. Analyzes real-life cases to foster an understanding of the economic and strategic information conveyed in financial reports.
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MA 351 - Financial Statement Analysis
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MA 399: Directed Readings
3.00 Credits
Boston College
Research is conducted under the supervision of faculty members of the Accounting Department. The objectives of the course are to help the student develop an area of expertise in the field of accounting and to foster the development of independent research skills.
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MA 399 - Directed Readings
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