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Course Criteria
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4.00 Credits
4 hours; 4 credits Intended for accounting majors specializing in financial statement analysis and valuation, the course includes an indepth analysis and interpretation of financial statements and other mandated disclosures. The impact of accounting conventions and alternative standards on analytical measures is also considered. Prerequisites: For accounting majors: ACC 3000, 3100, 3200, and 3202 and a minimum GPA of 2.5 in all 3000- level accounting courses taken at Baruch. (Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College.) For nonaccounting majors: ACC 3000, 3100, 3202, and 3203 and a minimum GPA of 2.5 in all 3000-level accounting courses taken at Baruch. (Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College.)
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4.00 Credits
4 hours; 4 credits Intended for accounting majors specializing in financial statement analysis and valuation, the course uses financial statements to assess the risk and profitability of a firm. The course also focuses on the different valuation models to assess the intrinsic value of a firm. Prerequisite: ACC 4306.
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4.00 Credits
4 hours; 4 credits Intended for accounting majors specializing in financial statement analysis and valuation, the course develops an understanding of the advanced topics in financial accounting and reporting such as business combinations, foreign currency transactions, foreign currency translations, segment reporting, governmental and not-for-profit accounting, and international accounting. The emphasis is on these advanced topics and how they impact the firms' financial statements. Prerequisite: ACC 4307.
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4.00 Credits
4 hours; 4 credits This course focuses on the central role that internal auditors play in the management of risk, most specifically in the efficient allocation of scarce resources. It introduces the professional frame of mind, knowledge, skills, and techniques that are required for an internal auditor to successfully fulfill his/her role, to apply project and engagement management concepts, and to form judgments and make decisions in an uncertain environment. Course objectives include understanding internal controls and security, risk assessment and assurance, auditor/internal auditor obligations and regulation, and the professional role of internal auditors in economic organizations.Written and oral assignments throughout the course emphasize the importance of communication skills for internal auditors. This course may be taken before or after ACC 4361. Prerequisites: ACC 3100, 3200, and 3202 and a minimum overall GPA of 2.5 in all 3000-level accounting courses taken at Baruch. Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College (effective Fall 2006, for students who take their first 3000-level accounting course in Fall 2006 or thereafter).
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4.00 Credits
4 hours; 4 credits This course in internal auditing acquaints students with internal audit processes and best practices. It gives hands-on experience in planning and conducting internal audit engagements. In addition, students will obtain a direct working knowledge of audit sampling and software.Written and oral assignments throughout the course emphasize the importance of communication skills for internal auditors. This course may be taken before or after ACC 4360. Prerequisites: ACC 3100, 3200, and 3202 and a minimum overall GPA of 2.5 in all 3000-level accounting courses taken at Baruch. Note: A minimum of 8 credits of 3000-level accounting courses must be taken at Baruch College (effective Fall 2006, for students who take their first 3000-level accounting course in Fall 2006 or thereafter).
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2.00 Credits
2 hours; 2 credits This course examines issues of current interest in accounting. Topics covered will vary from semester to semester so that students may take the course more than once as the topic changes. Prerequisite: To be determined by the syllabus.
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1.00 Credits
1 hour; 1 credit This independent study is designed for, and open only to, students who have taken ACC 3202. It must be taken in conjunction with ACC 3200, and the ACC 3200 instructor will assign a case or long problem with selected questions or problems. The assignment will require that the students have a thorough knowledge of the principles developed in Cost Accounting (ACC 3200). This course must be registered for in the same semester students are taking ACC 3200 and must have the same section number as ACC 3200. Prerequisite: ACC 3202. Corequisite: ACC 3200.
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1.00 Credits
1 hour; 1 credit Coordinated and supervised internship in accounting. Students will work in accounting positions in the accounting functions of commercial and public organizations. Each student will receive work assignments similar to the day-to-day assignments of full-time accountants in the organization. An accounting department faculty member and members of the employing organization will conduct periodic reviews of student performance with the student. (Open only to students majoring in accountancy. A student may take no more than 3 credits in Accounting Internship. The grade received in Accounting Internship does not count toward the determination of the major GPA.) Graded on a pass/fail basis.
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3.00 Credits
3 hours; 3 credits Coordinated and supervised internship in accounting. Students will work in accounting positions in the accounting functions of commercial and public organizations. Each student will receive work assignments similar to the day-today assignments of full-time accountants in the organization. An accounting department faculty member and members of the employing organization will conduct periodic reviews of student performance with the student. (Open only to students majoring in accountancy. A student may take no more than 3 credits in Accounting Internship. The grade received in Accounting Internship does not count toward the determination of the major GPA.) Graded on a pass/fail basis.
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4.00 Credits
4 hours; 4 credits An introduction to the profession of auditing with emphasis on the audit of financial statements. Attention is given to ethics, legal liability, report writing, and the concepts and methods of auditing, including sampling analytical tests, computer-assisted techniques, and risk assessment. Prerequisite: ACC 4100.
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