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• Undergraduate Summer 2010
• Accounting

Undergraduate Accounting

2010 Summer Term

Class Schedule

INTRODUCTION TO FINANCIAL ACCOUNTING

ACCOUNT 244

This course introduces students to the principles of financial accounting. Topics include the basic accounting cycle (i.e., double entry accounting), financial statements (i.e., income statement and statement of financial position), and specific discussions of cash, trade receivables, merchandise inventories, plant assets, current and long-term liabilities, and stockholders equity.

Class Schedule

INTRODUCTION TO MANAGERIAL ACCOUNTING

ACCOUNT 249

This course introduces the student to the interpretation and use of accounting information by managers to plan, coordinate, direct, and control business activities. Topics include an overview of product costing (job order, process, absorption, activity-based), cost behaviors and concepts, short-term decision-making, operational budgets, performance evaluation techniques, and financial statement analysis.

Class Schedule

INTERMEDIATE ACCOUNTING I

ACCOUNT 261

This course focuses on accounting for assets (except investments) such as cash, receivables, inventories, plant assets, and intangible assets. This course also presents a detailed discussion of the standard-setting process, conceptual framework, accounting cycle, income statement, statement of financial position, and theoretical and practical aspects of the time-value of money in accounting.

Class Schedule

INTERMEDIATE ACCOUNTING II

ACCOUNT 343

This course continues the coverage of financial accounting topics started in ACCOUNT 261. Specific topics include accounting of investments, current liabilities, long-term liabilities (bonds, notes, leases, pensions), stockholders' equity, deferred income taxes, accounting changes, and other specialized financial accounting topics. This course emphasizes the application, interpretation, and analysis of accounting principles and procedures for complex accounting and reporting topics.

Class Schedule

TAX I

ACCOUNT 451

A study of federal income tax laws with emphasis on the individual taxpayer, particularly of employees and sole proprietors. The study includes a review of current proposals, discussion of practical problems in tax planning and practice in the preparation of tax returns.

Class Schedule

INTERNATIONAL ACCOUNTING

ACCOUNT 483

This course examines the international dimension of accounting and financial reporting. It provides an indepth look at multinational enterprises (MNE), including a detailed comparison of financial reporting issues in different countries. Topics include (a) international standard-setting process, (b) attempts towards harmonization, (c) foreign currency translations and accounting for changing prices, (d) international financial statement analysis, (e) managerial planning and control, and (f) international taxation and transfer pricing.

Class Schedule

INTERNSHIP IN ACCOUNTING

ACCOUNT 493

An opportunity for selected upperclassman to gain work experience in one of the various areas of accounting practice during a semester or summer. Course includes close faculty-employer coordination and an appropriate written report on the work experience.

Class Schedule

INDEPENDENT STUDIES

ACCOUNT 498

Study of a selected topic or topics under the direction of a faculty member. Repeatable.