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AD 112: Accounting for DecisionMaking I
3.00 Credits
Illinois Wesleyan University
An introduction to business through the lens of financial and managerial accounting-an information processing system that communicates relevant data regarding business entities to internal and external decision makers. Emphasizes the basic concepts, principles, and techniques for decision makers to interpret and use accounting system information within all functional areas of business and the use of information systems generally within organizations. Offered each semester.
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AD 112 - Accounting for DecisionMaking I
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AD 212: Accounting for DecisionMaking II
3.00 Credits
Illinois Wesleyan University
Continuation of an introduction to business through the lens of financial and managerial accounting-an information processing system that communicates relevant data regarding business entities to internal and external decision makers. Emphasizes the basic concepts, principles, and techniques for decision makers to interpret and use accounting system information within all functional area of business, and the use of information systems generally within organizations. Prerequisite: AD112. Offered each semester.
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AD 212 - Accounting for DecisionMaking II
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AD 218: Accounting Information Systems
3.00 Credits
Illinois Wesleyan University
An introduction to the design, development, and implementation of manual and computer-based accounting information systems, with an internal control emphasis. Prerequisite: AD112. Offered each spring.
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AD 218 - Accounting Information Systems
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AD 270: Special Topics
3.00 Credits
Illinois Wesleyan University
Courses treating specialized topics in accounting, business, or risk management. Two or more may be taken concurrently or repeated for credit if the topic matter is different. Offered occasionally. Note: Successful completion of all foundation course requirements or consent of department chair is a prerequisite to all 300-400 level AD and I courses unless the student is minoring in a business field or is required to take one of these courses in a major outside the department.
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AD 270 - Special Topics
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AD 280: Business and Society
3.00 Credits
Illinois Wesleyan University
A study of the business organization as part of a complex socio-economic system. Emphasis on major problem areas associated with relations between the firm and multiple publics, e.g., consumers, employees, government, owners. Focus on strategically managing competing interests within constraints of social responsiveness. Open to junior and senior business and nonbusiness majors. Offered occasionally.
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AD 280 - Business and Society
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AD 315: Tax Accounting
3.00 Credits
Illinois Wesleyan University
Individual tax procedures and an introduction to corporation and partnership taxation. Prerequisite: AD212. Offered each fall.
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AD 315 - Tax Accounting
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AD 316: Accounting and Auditing Concepts and Theory
3.00 Credits
Illinois Wesleyan University
The presentation of the traditional framework of financial accounting, including such topics as principles of revenue recognition and asset valuation; surveys the role of audits in market economies, including such topics as legal liability and materiality; contrasts the uses of financial and internal accounting, discussing such topics as the use of current cost information and the analysis of the overall value-chain. Prerequisite: AD 212 and concurrent enrollment in AD319. Offered each fall.
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AD 316 - Accounting and Auditing Concepts and Theory
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AD 317: Specialized Topics in Financial Reporting
3.00 Credits
Illinois Wesleyan University
Theory and problems related to stockholders' equity, dilutive securities, investments income determination, preparation and analysis of financial statements and other selected topics. Prerequisite: grade of C- or higher in AD316. Offered each spring.
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AD 317 - Specialized Topics in Financial Reporting
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AD 318: Accounting and Auditing Processes
3.00 Credits
Illinois Wesleyan University
The presentation of a number of systems and auditing topics, structured primarily around transaction cycles; offers an over-view of information systems from an accounting perspective and covers such auditing subjects as internal controls and statistical sampling. Prerequisite: AD316. Offered each spring.
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AD 318 - Accounting and Auditing Processes
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AD 319: CostManagement
3.00 Credits
Illinois Wesleyan University
The course emphasizes the role of cost information in assistingmanagers in designing and implementing firms' strategic plans; adopts a decision- oriented approach to such cost topics as budgeting, variances, controls, and cost allocations. Prerequisite: AD211 and concurrent enrollment in AD316. Offered each fall.
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AD 319 - CostManagement
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