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Course Criteria
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3.00 Credits
Considers topics or issues in women's studies selected on the basis of faculty and student interest. May be repeated with different content. Consult fall and spring schedule of classes for specific topics and prerequisites.
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3.00 Credits
A thorough introduction to basic financial statements including the balance sheet, income statement, and statement of cash flows, and to the principles underlying their construction. Tools of analysis are introduced to help the student evaluate the ability of financial statements to reveal the underlying economic values of the entities they describe. Generally accepted principles of financial accounting are critically examined in light of their ability to reflect the economic values of assets, liabilities, and equities. Not open to freshmen. Intended accounting and business majors should enroll in B Acc 211 in the first semester of their sophomore year. Offered fall semester only.
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3.00 Credits
Emphasizes the uses of accounting data by management. Budgeting, cost concepts and analysis, cost-volume-profit relationships, and funds flow analysis. Prerequisite(s): B Acc 211. Offered spring semester only.
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3.00 Credits
General theory and concepts of financial accounting and the generally accepted principles as applied to assets, liabilities, and related income items. Exposure to related official financial accounting pronouncements. Prerequisite(s): B Acc 211 or equivalent.
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3.00 Credits
Continues the in-depth examination (begun in B Acc 311) of the Generally Accepted Accounting Principles guiding the preparation of corporate financial statements. The topics addressed include advanced issues in accounting for Stockholder's Equity, the calculation and disclosure of earnings per share, investments, revenue recognition issues, accounting for income taxes, pensions, leases, and the accounting for and disclosure of accounting changes. Prerequisite(s): B Acc 311.
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3.00 Credits
Intensive course in the analysis of financial statements.?? Topics include, but are not limited to, revenue and expense recognition, the validity of various measures of profit, footnote disclosures, pro forma financial statements, ratio analysis and other current topics.? Emphasis is on the relevance of financial statements for key stakeholders.? Students will be exposed to the use of spreadsheets in financial statement analysis. Prerequisite(s): B Acc 211 and B Acc 222 and open only to students whose concentration is "Financial Analysis".
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3.00 Credits
Emphasizes contemporary developments in cost and management accounting. Topics include activity based costing, target costing, life-cycle costing, in addition to the traditional topics of job-order costing, absorption costing, and variable costing. Also focuses on business processes as it relates to supply chain management and quality management. Prerequisite(s): B Acc 222, B Itm 215 or I Csi 101, A Mat 108, or A Itm 220. Offered in spring semester only. Will not be taught during the 2008-2009 academic year.
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3.00 Credits
Analyzing, designing, implementing, and evaluating computer-based and non-computer-based financial information systems. Blending and combining accounting, computers, information, management and organization, and the systems approach to a unified body of knowledge and practice. Prerequisite(s): B Acc 222 and B Itm 215 or equivalent. Offered in fall semester only.
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3.00 Credits
Examination of generally accepted accounting principles as applied to entities and in respect to financial reporting disclosures. Topics include consolidations, partnership accounting, and accounting for governmental and nonprofit entities. Emphasizes the official financial accounting pronouncements. Prerequisite(s): B Acc 312.
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3.00 Credits
Introduces decision theory and statistical sampling techniques. Applies these techniques to selected topics in managerial accounting and auditing. Prerequisite(s): B Acc 311 and 331. Offered in Fall semester only. Will not be taught during 2008-2009.
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