Course Offerings

Winter 2015

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Financial Accounting

ACCT 201 - Boylan, Fafatas, Wiest (Multiple Sections)

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Managerial Accounting

ACCT 202 - King (Multiple Sections)

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Intermediate Accounting I

ACCT 320 - Irani (Multiple Sections)

This course examines the principles of financial accounting as applied to financial statement presentation and the underlying treatment of cash, investments, receivables, inventory, long-term assets, and intangible assets.

Contemporary Cases in Financial Accounting

ACCT 327 - Irani

Concentrated work in writing for the business world and researching financial accounting issues sharpen students' analytical and writing skills. This course introduces students to various forms of business writing and explores how to effectively research accounting decisions under the FASB and IFRS. The revision process is used to help improve writing skills. The content of the course comes from ACCT 320.

Contemporary Cases in Financial Accounting

ACCT 328 - Oliver / Oliver

Concentrated work in writing for the business world and researching financial accounting issues sharpen students' analytical and writing skills. This course introduces students to various forms of business writing and explores how to effectively research accounting decisions under the FASB and IFRS. The revision process is used to help improve writing skills. The content of the course comes from ACCT 320.

Cost Accounting

ACCT 330 - Bai (Multiple Sections)

This course covers selected topics from cost accumulation, planning, reporting, control and decision making. Use of spreadsheets is required.

Individual Income Taxation and Financial Planning

ACCT 358 - Alexander (Multiple Sections)

This course focuses on the tax and non-tax factors to consider when managing personal/family financial affairs. Topics include tax-subsidized savings and investment vehicles, deductions, and credits for individuals and families, executive compensation and fringe benefits, real estate ownership, and intergenerational giving.

Auditing

ACCT 360 - Hess (Multiple Sections)

This course examines auditing and its role in a market economy. Course content focuses on the market for audit services, audit planning, evidence gathering, and reporting.

Internship

ACCT 453 - Oliver / Straughan

Graded Satisfactory/Unsatisfactory. Professional service in a public accounting firm or approved equivalent, arranged and supervised individually. Students proposing to undertake an internship must coordinate their plans with the department's internship supervisor prior to the internship. Students undertaking an internship in the summer may receive credit in the following fall only as an overload.

Honors Thesis

ACCT 493 - Oliver

Honors Thesis.


Fall 2014

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

Introduction to Financial Accounting

ACCT 201 - Irani, Oliver, Wiest (Multiple Sections)

This course covers the fundamental principles of financial accounting and provides an introduction to the process of accumulating, classifying, and presenting financial information. Primary emphasis is given to understanding the financial statements of a business enterprise.

Introduction to Managerial Accounting

ACCT 202 - Bai, Evans, Hess (Multiple Sections)

This course covers the preparation and utilization of financial information for internal management purposes. Special emphasis is given to cost determination, cost control, and the development of information for planning and decisions.

Accounting Information Systems

ACCT 310 - Ballenger

An introduction to the information systems used in accounting, including the flow of data from source documents through the accounting cycle into reports for decision makers; the principle of internal control; flowcharting and systems narratives; and use of computers and database systems in accounting information. Students have hands-on experience implementing and using accounting information systems.

Financial Statement Analysis

ACCT 311 - Fafatas, Wiest (Multiple Sections)

Students work to prepare an industry and a company analysis. Through presentations, written analyses and extensive work using computer spreadsheets and databases, students learn to analyze and interpret financial statements of publicly traded companies.

Intermediate Accounting I

ACCT 320 - Oliver

This course examines the principles of financial accounting as applied to financial statement presentation and the underlying treatment of cash, investments, receivables, inventory, long-term assets, and intangible assets.

Intermediate Accounting II

ACCT 321 - Boylan (Multiple Sections)

This course examines financial reporting issues that cover current and long-term liabilities, stockholders' equity, earnings per share, revenue recognition, income taxes, pensions, leases, accounting changes and errors, and cash flows.

Taxation of Business Entities and Special Topics in Taxation

ACCT 356 - Alexander (Multiple Sections)

This course begins by establishing a basic understanding of income tax laws as they relate to C corporations and flow-through entities (e.g., partnerships, s-corporations, limited liability corporations). The course includes modules on specialized tax topics such as international taxation, state and local taxation, taxation of investments, accounting for income taxes, and taxation of property.

Internship

ACCT 453 - Oliver / Straughan

Graded Satisfactory/Unsatisfactory. Professional service in a public accounting firm or approved equivalent, arranged and supervised individually. Students proposing to undertake an internship must coordinate their plans with the department's internship supervisor prior to the internship. Students undertaking an internship in the summer may receive credit in the following fall only as an overload.

Honors Thesis

ACCT 493 - Oliver

Honors Thesis.


Spring 2014

See complete information about these courses in the course offerings database. For more information about a specific course, including course type, schedule and location, click on its title.

History Through Accounting

ACCT 280 - Fafatas

This class explores the development of accounting through the study of historical economic, business, and cultural issues. From Venetian merchants to recent scandals, this course seeks to learn how accounting has impacted society and vice versa. The course begins by reviewing early evidence of accounting methods as important tools for decision makers and then moves on to the development of financial reporting, with a large focus on the history of the railroad industry in the U.S. The class combines readings with site visits to libraries, historical societies, and businesses to dig into the forces that have helped shape accounting into the science it is today.

Spring-Term Topics in Accounting

ACCT 297A - Hess

Intensive study of specific accounting issues in significant detail. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis rather than lecture. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit if the topics are different.

Spring 2014 topics: ACCT 297A: The Anatomy of a Fraud (4). Prerequisite: ACCT 201. Preference given to First-Years. Not open to seniors. The purpose of this course is to take a deep dive into the phenomena of financial statement fraud and to "dissect it" from a number of angles. Drawing on historical cases of financial statement fraud as well as the first-hand experience of the instructor, a trained forensic accountant, we search for the answers to questions such as: What causes executives to "cook the books"? What factors contribute to collusion in the fraud? What can be done to prevent and detect it? Hess.

ACCT 297B: Accounting and Corporate Financial Distress (4). Prerequisites: Open to sophomores with ACCT 201 and 202 and others with instructor consent. We examine the connection between financial reporting and individual company financial distress; using the financial statements of one of the companies that have recently experienced financial distress (e.g., Bear Sterns, Lehman Brothers, AIG, Circuit City, Chrysler, GM, Enron, WorldCom, Adelphia). Our analysis includes an intensive examination of financial accounting principles, regulatory structures, and standard setting relevant to the company in question. Wiest.

Spring-Term Topics in Accounting

ACCT 297B - Wiest

Intensive study of specific accounting issues in significant detail. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis rather than lecture. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit if the topics are different.

Spring 2014 topics: ACCT 297A: The Anatomy of a Fraud (4). Prerequisite: ACCT 201. Preference given to First-Years. Not open to seniors. The purpose of this course is to take a deep dive into the phenomena of financial statement fraud and to "dissect it" from a number of angles. Drawing on historical cases of financial statement fraud as well as the first-hand experience of the instructor, a trained forensic accountant, we search for the answers to questions such as: What causes executives to "cook the books"? What factors contribute to collusion in the fraud? What can be done to prevent and detect it? Hess.

ACCT 297B: Accounting and Corporate Financial Distress (4). Prerequisites: Open to sophomores with ACCT 201 and 202 and others with instructor consent. We examine the connection between financial reporting and individual company financial distress; using the financial statements of one of the companies that have recently experienced financial distress (e.g., Bear Sterns, Lehman Brothers, AIG, Circuit City, Chrysler, GM, Enron, WorldCom, Adelphia). Our analysis includes an intensive examination of financial accounting principles, regulatory structures, and standard setting relevant to the company in question. Wiest.

Auditing

ACCT 360 - Castelli

This course examines auditing and its role in a market economy. Course content focuses on the market for audit services, audit planning, evidence gathering, and reporting.