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Course Criteria
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3.00 Credits
Credits by arrangement.
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3.00 Credits
Introduction to the double-entry system of debits and credits, journal entries and general ledger accounts, steps leading up to financial statement preparation and format of financial statements. Also included are studies of merchandising companies and determination of inventory balances and cost of goods sold, and an introduction to the accounting treatment of various assets and liabilities. 3 credits.
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3.00 Credits
Focuses on partnership and corporate accounting, as well as statements of cash flow and financial statement analysis. Overviews of complex partnership issues, as well as complex corporate issues, are covered. Prerequisite: EBA 101. 3 credits.
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3.00 Credits
Reviews financial accounting standards, as well as the conceptual framework underlying financial accounting. Includes an extensive review of the income statement and balance sheet, and introduces the statement of cash flows. Particular emphasis is placed on the accounting for current assets such as cash, receivables and inventories, as well as longterm assets such as property, plant and equipment. Examines the accounting for intangible assets such as patents and goodwill, as well as for current and contingent liabilities. Prerequisite: EBA 102. 3 credits.
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3.00 Credits
Focuses on the accounting for long-term debt, leases, pensions, investments and income taxes. Detailed review of the stockholders equity section of the balance sheet, inclusive of earnings-per-share calculations. Examines the issues of revenue recognition and the treatment of various accounting changes and errors. Prerequisite: EBA 201. 3 credits.
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3.00 Credits
Studies the objectives of important classes of external decision-makers, such as security analysts, credit grantors, etc. Covers the tools of analysis that are employed in the achievement of major analytical objectives, such as short-term liquidity, capital structure, and operating performance. Prerequisite: EBA 102. 3 credits.
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3.00 Credits
Focuses on cost determination for manufacturers, products and services. This includes the establishment and maintenance of job order and process cost systems, and the classification of costs as product or period, direct or indirect. Included are managerial techniques and systems such as budgeting and variance analysis, which enable a business to manage its affairs more efficiently. Prerequisite: EBA 102. Corequisite: EBA 201. 3 credits
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3.00 Credits
Process costing techniques, utilizing actual, normal, and standard cost, problems of spoilage and waste, costing methods for joint and by-products; relevant costing concepts applied to the area of capital budgeting with its related tax aspects, techniques of discounted cash flow and the ranking of projects; income effects of alternative product costing methods, determination of cost behavior patterns, inventory planning, control and valuation, decentralization and transfer pricing, decision models under conditions of uncertainty. Prerequisite: EBA 213. 3 credits.
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3.00 Credits
Provides an overview of the accounting for partnerships, government and not-for profit organizations. Examines statement of cash flows preparation, as well as the issue of segment reporting. Introduces the concept of international accounting by reviewing foreign currency transactions and translation of foreign financial statements. Emphasis on the accounting for business combinations and preparation of consolidated financial statements. Prerequisites: EBA 202 and appropriate grade on the screening exam. 3 credits.
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3.00 Credits
State and local governmental accounting and its operation on a fund basis. Three broad categories of funds are studied: governmental, proprietary, and fiduciary. Not-for-profit entities and their accounting systems: voluntary health and welfare organizations, colleges and universities, and health care organizations. The study of regulatory and taxation issues as they relate to NPOs. Prerequisite: EBA 102. Corequisite: EBA 201. 3 credits.
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