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Course Criteria
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2.00 Credits
This course will provide a critical update adn evaluation of recent developments in financial reporting and accounting theory. The emphasis will be on an in depth evaluation and application of some of the more advanced topics that may have been briefly covered in the Intermediate Accounting 2, such as derivatives, cash flow, pensions, leases, accounting errors and changes, and disclosure. Extensive use will be made of the FASB Codification of accounting standards and case studies.
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2.00 Credits
A discussion of the evolution of international accounting principles. Current international generally accepted accounting and reporting practices (IAS/IFRS) with specific reference to accounting and reporting requirements in selected major trading countries will be covered. Current development and implications for multinational organizations are also addressed. Offered every other year. Prerequisite: BU4510.
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4.00 Credits
A critical evaluation of recent development in account theory and the relationship of such theories to other sectors of society, such as the legal system, government regulatory agencies, and the multinational corporate environment. Other topics include income tax allocations and deferrals, recent SEC disclosure requirements. Offered every semester. Prerequisite: BU4510.
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4.00 Credits
Accounting for partnerships: formation, operation, dissolution, and liquidation. An analysis of business combinations, including statutory mergers, consolidations, and acquisition of subsidiaries. Preparation of consolidated financial statements, including the equity method and elimination entries. An introduction to international accounting standards, segments, interim reporting, and reporting to the SEC. Offered every semester. Prerequisite: BU4510
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4.00 Credits
Study of professional ethics and possible legal liability of the auditor. Examination of current auditing theory and techniques and their application to specific balance sheet and income statement accounts to obtain evidence that management's financial statements are fairly presented, including the generally accepted auditing standards, role of internal control, uses of sampling, effects of information technology, and the various reports rendered by auditors. Offered every semester. MUST be taken in student's last semester. Prerequisite: BU4510
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2.00 Credits
Examines how management information systems' concepts are used to develop accounting information systems that provide support for decisions by management and other interested groups. A number of accounting information systems' models will be presented, with emphasis on general concepts, mangement of accounting data flow, and control and audit of accounting information systems. Offered every other year. Prerequisites: BU4500; CS1500 or equivalent
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2.00 Credits
An advanced level course covering the analytical tools necessary for conducting a financial analysis of a business and its financial statements. The course will focus on selecting the appropriate analytical tools and the effective use of notes to the financial statements for making financial decisions about a business. Topics include ratio and trend analysis, as well as an examination of annual reports, 10K and 10Q filings. Offered every other year. Prerequisite/Corequisite: BU5530
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2.00 Credits
This course is intended to introduce students to the federal income taxation of business entities, as well as the related tax effects to their owners. Topics include: Partnerships, LLC's, "C" Corporations, and "S" Corporations. The course will examine the rules related to selecting & organizing the entity, reporting annual operations, and the tax implications to owners for distributions and pass-through items. For students intending to enroll in M.S. in Accounting program. Offered every year. Prerequisite: BU4570 or Permission of Instructor
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4.00 Credits
Tax treatment of corporations and partnerships is stressed in the second part. Topics include inventories, depreciation, installment sales, bad debts, net operating losses, stock options, pension plans, capital changes, and corporations such as subsidiaries and holding companies. Emphasis shifts from learning the tax code to implementing its provisions with the objective of minimizing the entity's total tax expense. Offered every semester. Prerequisite : BU4570 or permission of instructor.
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4.00 Credits
Designed for students who want experience in the work place participating in the accounting environment. This is an excellent opportunity to prepare for a career in the field. Open to Accounting majors ONLY. Offered every semester. Prequisites: Senior standing; approval by Director of Internships
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