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Course Criteria
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3.00 Credits
Introduction to basic accounting methods and concepts; preparation of principal financial statements; application of accounting principles to the main asset, liability, and owners' equity accounts.
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3.00 Credits
This one-semester course is designed for and required of finance majors and others who wish to develop an advanced knowledge of financial reporting in the corporate environment. The course covers financial statement preparation and analyses with a focus on understanding financial accounting information from a user perspective. NOTE: FINANCE MAJORS WISHING TO SIT FOR THE CPA EXAM, PURSUE A MASTERS DEGREE IN ACCOUNTANCY, OR TAKE ADDITIONAL UPPER LEVEL ACCOUNTING COURSES MUST ENROLL IN ACCT 30110 AND ACCT 30120 INSTEAD.
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3.00 Credits
This course deals with the accounting process used to measure and report economic events. The primary goals are to understand the role financial reporting plays in providing decision useful information, to understand the economics underlying business transactions and to learn the Generally Accepted Accounting Principles (GAAP) that set the reporting and disclosure requirements for those transactions, to evaluate the efficacy of GAAP, and to understand the motivations that lead managers to select one accounting principle over another.
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3.00 Credits
Continues the study of financial accounting. Topics include accounting for income taxes, leases, stock-based compensation, pension plans, and equity investments including passive investments, equity method investments, and cosolidated reporting for majority-owned operations. Contractual and economic issues, contemporary developments, and financial disclosures are integral parts of each topical discussion. The course is designed to strengthen the analytical, communication, and research skills required to succeed in accounting-related careers.
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3.00 Credits
ACCT 30210 is the second in a two-course, six credit-hour sequence that addresses cost and management accounting. The first course, ACCT 20200 "Accounting and Accountancy II," introduces managerial concepts and how to use them for classifying and measuring costs, planning, and decision-making. ACCT 30210 builds on and reinforces concepts from the introductory course with applications in accounting and strategic cost management settings. The course is designed to help students become discriminating producers and users of strategic cost accounting information for decision-making. The course demonstrates how cost management analysts can add value to their organizations by providing recommendations to improve profitability of products, services, customers, and value streams. The course also focuses on measuring causes or drivers of costs, and making recommendations about capacity, quality, and time.
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3.00 Credits
This course builds on the statistical foundation established in prerequisite courses by examining applications in accounting decision-making settings. Because accountants increasingly use problem-solving skills, this course utilizes an important accounting tool, spreadsheets, to formulate and solve problems. It is intended to enhance students' abilities to identify relevant information and to think systematically about difficult managerial decisions involving issues of uncertainty, risk, and multiple objectives.
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1.00 Credits
This course examines a range of ethical issues associated with the major areas of accounting including auditing, tax and managerial / financial accounting. Furthermore, the ethical theories that underpin decision making in accounting are applied, as well as the dimensions of professionalism in the field. A combination of case analyses, issue paper, exam, and classroom discussion are used to evaluate students' learning.
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3.00 Credits
Course Objectives: 1. To understand the role financial reporting plays in providing decision useful information for internal managers and external decision makers. 2. To understand the economics underlying the business transactions studied (Acct 34110 focuses on transactions involving revenue and expense recognition and valuation of assets, liabilities and stockholders' equity). 3. To learn Generally Accepted Accounting Principles (GAAP) that set the reporting and disclosure requirements for these transactions. 4. To evaluate the efficacy of GAAP (i.e., do the principles capture the economics of the transaction and if not, why). 5. To gain an appreciation of the motivations that lead managers to select one accounting principle over another. 6. To gain an understanding of how external decision makers use financial statement data to make investment and credit decisions.
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3.00 Credits
This course will address the context and strategic role of cost management; emerging themes in cost/management accounting, including customer, competitor and quality focus; value added and non-value-added activities and the Value Chain; financial and non-financial information, including the Balanced Scorecard.
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3.00 Credits
This course will help students enhance their understanding of the accounting profession in the United Kingdom, various international accounting issues, and develop their appreciation for the world-wide accounting profession. Textbook(s) for this course are not available through the Textbook Loan Scheme. Also, this course can be applied to the International Business Certificate.
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