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ACCOUNTG 196H: Hnr Indstu In Acctg
1.00 - 6.00 Credits
University of Massachusetts Amherst
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ACCOUNTG 196H - Hnr Indstu In Acctg
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ACCOUNTG 221: Intro To Acctg I
0.00 Credits
University of Massachusetts Amherst
Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.
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ACCOUNTG 221 - Intro To Acctg I
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ACCOUNTG 222: Intro To Acctg II
3.00 Credits
University of Massachusetts Amherst
Continuation of ACCOUNTG 221. Managerial accounting focusing on accounting information used by managers to help planning and control activities in business enterprises. Topics include methods for determining the costs of products and services, for assessing product and project profitability, and for budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.
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ACCOUNTG 222 - Intro To Acctg II
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ACCOUNTG 291H: S-Financial Statement Analysis
1.00 Credits
University of Massachusetts Amherst
Using course materials, library resources, and recent corporate financial information, student teams will research and compare the financial health of two companies in the same industry. The work will culminate in a paper and presentations. Notes: Intended for students who are in their Junior year and who have already declared Accounting as their major.
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ACCOUNTG 291H - S-Financial Statement Analysis
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ACCOUNTG 311: Bus Appl Of Comp
3.00 Credits
University of Massachusetts Amherst
Examines information systems from the perspective of the documents, processes, and controls that are needed to satisfy information requirements for financial statements, as well as the needs of decision makers within the firm. Manual systems introduced and transferred to various computer-based options. Prerequisite: SCH-MGMT 210.
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ACCOUNTG 311 - Bus Appl Of Comp
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ACCOUNTG 312: Systems
3.00 Credits
University of Massachusetts Amherst
The systems analyst function: that interface between the users of the information system and the computer personnel. Systems theory and data base concepts; emphasis on the systems design, systems evaluation, anti-justification. Prerequisite: SCH-MGMT 210.
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ACCOUNTG 312 - Systems
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ACCOUNTG 321: Financial Reporting I
3.00 Credits
University of Massachusetts Amherst
Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.
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ACCOUNTG 321 - Financial Reporting I
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ACCOUNTG 322: Financial Reporting II
3.00 Credits
University of Massachusetts Amherst
Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)
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ACCOUNTG 322 - Financial Reporting II
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ACCOUNTG 331: Cost Acctg
3.00 Credits
University of Massachusetts Amherst
Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information. Prerequisite: ACCOUNTG 222.
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ACCOUNTG 371: Federal Taxes
3.00 Credits
University of Massachusetts Amherst
Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.
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ACCOUNTG 371 - Federal Taxes
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