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ATFY 4907: Research Methods
3.00 Credits
Seton Hall University
Introduces and provides students a working knowledge of the research process with an emphasis on formulating a research question and research design. The goal is to help students prepare a research proposal for a research topic. 3 credits
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BACC 2103: Financial Accounting
3.00 Credits
Seton Hall University
Theory and problems of accounting and the accounting cycle. Purpose, form and content of the balance sheet, income statement and statement of cash flows. Ethical role of accountants is discussed. Prerequisite: 30 credits. (BACC 2103 must be taken before BACC 2104). Offered: Fall, Spring, Summer. 3 credits
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BACC 2104: Managerial Accounting
3.00 Credits
Seton Hall University
Accounting as a management tool. Fundamentals of product/ service costing. Use of accounting data for financial planning, decision making and control. Prerequisite: BACC 2103. Offered: Fall, Spring, Summer. 3 credits
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BACC 3110-3111: Intermediate Accounting I-II
3.00 Credits
Seton Hall University
Comprehensive review of the recording process and preparation of primary financial statements. Study of accounting theory pertaining to assets, liabilities and net worth. Application of accounting to corporations. Prerequisite for BACC 3110: BACC 2103 with a grade of C- or better and BACC 2104. Prerequisite for BACC 3111: BACC 3110 with a grade of C- or better. Offered Fall, Spring. Each class is 3 credits
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BACC 3113: Special Accounting Topics
3.00 Credits
Seton Hall University
Accounting changes and error analysis, cash flow, leases, pensions, foreign currency translation, fund accounting, ethics in accounting and other current topics. Prerequisite: BACC 3111 with a grade of C- or better. Offered: Fall. 3 credits
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BACC 3114: Partnerships,Consolidations and Other Issues
3.00 Credits
Seton Hall University
Accounting for partnership formation, operation and liquidation, home office and branch, corporation consolidations, segment reporting, estates and taxes. Prerequisite: BACC 3111 with a grade of C- or better. Offered: Spring. 3 credits
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BACC 3114 - Partnerships,Consolidations and Other Issues
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BACC 3115: Cost Accounting
3.00 Credits
Seton Hall University
Elements of cost accounting: material, labor, overhead. Application of cost accounting involving the use of job order, process and standard cost systems. Study of joint costs, depreciation and distribution costs. Prerequisite: BACC 2104 with a grade of C- or better. Offered: Spring. 3 credits
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BACC 3116: Financial Statement Analysis
3.00 Credits
Seton Hall University
Understanding and interpreting public company financial statements. Examination of the balance sheet, income statement, and statement of cash flows to analyze the effects of routine and repetitive business transactions. Criteria for revenue and liability recognition. Impact of off balance sheet financing, accounting for pension, income taxes and other business activities are also examined. Use of a sequential strategy that includes identifying key economic characteristics of the firm's industry, key company strategies, assessing the quality of earnings, and analyzing risk and profitability. Prerequisite: BACC 2103 with a grade of C- or better and BACC 2104. Offered: Spring. 3 credits
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BACC 3117: Federal Income Tax Accounting
3.00 Credits
Seton Hall University
Analysis and application of federal income tax law with respect to individual and business organizations. Relationships between the law and classification of accounts. Prerequisite: BACC 2104. Offered: Fall. 3 credits
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BACC 3119: Auditing
3.00 Credits
Seton Hall University
Purpose and goals of the audit. Duties, responsibilities and ethical role of the auditor. Procedure and types of audits and the generally accepted auditing standards. Prerequisite: BACC 3111 with a grade of C- or better. Offered: Fall. 3 credits
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