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BUS A202: Introduction to Managerialaccounting
3.00 Credits
Indiana University-South Bend
P: BUS-A 201. Concepts and issues of management accounting, budgeting, cost determination, and analysis. I, II, S
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BUS A205: Introduction to Financialaccounting- Honors
3.00 Credits
Indiana University-South Bend
P: Sophomore standing and consent of honors program director or instructor. Concepts and issues associated with corporate financial reporting; particular emphasis is placed on understanding the role of financial accounting in the economy, how different accounting methods affect financial statements, and developing a basis for lifelong learning.
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BUS A207: Introduction to Managerialaccounting- Honors
3.00 Credits
Indiana University-South Bend
P: BUS-A 201 or BUSA 205 and consent of the honors program director or instructor. Concepts and issues of management accounting, budgeting, systems, cost determination, and analysis. With computer applications. The course integrates text material with computer-generated cases and analysis.
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BUS A311: Intermediate Accounting I
3.00 Credits
Indiana University-South Bend
P: BUS-A 202. Provides students with a thorough understanding of the theoretical foundations underlying financial reporting, revenue recognition, and the matching of expenses; financial statement presentation; and accounting for assets. Course's primary objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Another goal is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students learn to assess competing accounting theories and methods from multiple perspectives. I, II, S
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BUS A312: Intermediate Accounting II
3.00 Credits
Indiana University-South Bend
P: BUS-A 311. Continuation of BUS-A 311. Provides students with a thorough understanding of accounting for long-term liabilities and debt investment, stockholders' equity, and preparation of cash-flow statements. Course's first objective is to give students the tools necessary to understand and execute appropriate accounting procedures. Course's second objective is to help students understand the process through which accounting standards are determined and to evaluate the outcomes of that process from the perspectives of managers, shareholders, auditors, and others. Students learn to assess competing accounting theories and methods from multiple perspectives. I, II
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BUS A325: Cost Accounting
3.00 Credits
Indiana University-South Bend
P: BUS-A 202. Conceptual and technical aspects of management and cost accounting. Product costing; cost control over projects and products, and profit planning. I, II, S
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BUS A328: Introduction to Taxation
3.00 Credits
Indiana University-South Bend
P: BUS-A 202. Internal Revenue code, regulations, emphasis on the philosophy of taxation including income concepts, exclusions from income, deductions, and credits. I, II
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BUS A335: Accounting For Government And Not- For- Profit Entities
3.00 Credits
Indiana University-South Bend
P: BUS-A 201. Financial management and accounting for nonprofit-seeking entities; municipal and federal government, schools, and hospitals. I, II
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BUS A337: Accounting Information Systems
3.00 Credits
Indiana University-South Bend
P: BUS-A 325, BUS-K 321. Characteristics of control systems; organizational relationships; planning and control of assets, liabilities, equity, revenue and expenses. I, II
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BUS A339: Advanced Income Tax
3.00 Credits
Indiana University-South Bend
P: BUS-A 328. Internal Revenue code and regulations; advanced aspects of income, deductions, exclusions, and credits, especially as applied to tax problems of partnerships and corporations. I, II
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