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  • MB 234: foundations of Accounting I

    4.00 Credits
    Skidmore College

    An introductory course in financial accounting examining the process of accumulating accounting information for decision-makers outside the organization. It introduces the accounting process, reviews the preparation of financial statements, examines the accounting for assets and liabilities, and concludes with an examination of accounting for corporations. The course focuses on the interpretation and effective use of financial statements and other financial data. Prerequisite: MB107 or permission of instructor. M. Canavan, C. Chiarella
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  • MB 235: foundations of Accounting II

    3.00 Credits
    Skidmore College

    Continuation of the study of financial accounting begun in MB234. The course addresses international accounting issues and emphasizes the effective use and interpretation of corporate financial statements. Approximately two-thirds of the course focuses on the use of accounting information by managers for planning, control, and decision making. It introduces key management accounting concepts and techniques including manufacturing accounting, cost systems, budgeting, and responsibility accounting. Prerequisite: MB234. Non-liberal arts. M. Canavan, C. Chiarella
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  • MB 240: coaching And Teamwork Service Learning Experience 1

    3.00 Credits
    Skidmore College

    Provides the student and opportunity to serve as a coach for a group of students working on the MB107 Executive Presentation project. Students will be able to integrate knowledge and skills gained in MB107 with theory and applied experience acquired in MB224. The course may be repeated for a maximum of 3 credits. Prerequisites: MB107, 224, and 234. T. Harper
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  • MB 301: taxation of Corporations And Partnerships

    4.00 Credits
    Skidmore College

    Reviews the basic concepts of corporate and partnership taxation. The course focuses on tax research and emphasizes the importance of taxation in business decisions. Students look at the rationale behind provisions of the tax laws and discuss landmark and current court decisions that give insight into the work- ings of the income tax system. Prerequisite: MB234 or permission of instructor. Non-liberal arts.
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  • MB 303: cost Accounting For Management Decisions

    3.00 Credits
    Skidmore College

    A review of the various methods of cost accumulation for product costing and the analysis of cost data for planning and control. The course focuses on management systems and emphasizes the application of management accounting concepts and principles to decision making. Prerequisite: MB235 or permission of the instructor. Non-liberal arts.
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  • MB 306: foundations of Business in The International Environment

    3.00 Credits
    Skidmore College

    Analyzes the political, social, legal, economic, competitive, technological, and cultural environments of international business. It focuses upon the challenges facing multinational corporations operating in these dynamic and often ambiguous environments. Topics to be covered include: strategic issues related to competition in global markets; issues of organizational structure and control; questions of the transferability of "made in America" management theories in a cross-cultural context; fundamentals of trade theory; and noneconomic impacts of multinational corporations and their ethical, social, and ecological responsibilities. Prerequisites: MB107, 214, 224, 234, EC103, 104, or permission of instructor; prerequisites may be waived for interdepartmental business majors and international affairs minors by permission of instructor. J. Kennelly, P. Prasad
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  • MB 307: financial Accounting I

    4.00 Credits
    Skidmore College

    Examines the generally accepted accounting principles related to the preparation of financial statements, with particular emphasis on balance sheet valuations and their relationship to income determination. The course also examines the concept of time-value of money; the application of present value techniques toaccounting valuations, and the valuation and disclosure problems associated with cash, temporary investments, receivables, inventories, plant assets, intangible assets, and long-term investments. Prerequisite: MB235. Not for liberal arts credit.
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  • MB 308: financial Accounting II

    3.00 Credits
    Skidmore College

    Advanced course continuing the study of financial accounting begun in MB307. Students analyze the problems arising in the application of accounting theory to specific business situations. The course explores financial reporting and disclosure topics including intercorporate investments, equity and debt financing, leases, and pensions. It also addresses problems in income determination and reporting, including income tax allocation and earnings per share. Prerequisite: MB307. Non-liberal arts.
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  • MB 312: identity And Opportunity

    3.00 Credits
    Skidmore College

    Explores issues, theories, and research findings focusing on the implications of social identity and categorization in the workplace. Topics include social identity and categorization, perceptual processes, stereotyping, in-group and out-group dynamics, work group processes, and business policy. Prerequisite: MB224 or permission of instructor. T. Harper
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  • MB 313: consumer Behavior

    4.00 Credits
    Skidmore College

    Examination of the psychological, sociological, and anthropological theories related to consumer decision-making. Among the separate topics covered in the course are motivation, memory, cognition, attitude formation and change, persuasion, learning, and value systems of cultures and subcultures, all inter-related with the formation of marketing strategies. Prerequisite: MB214 or permission of instructor. C. Page
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