Courses

Introduces the concepts, tools, and applications of personal financial planning. Provides the students with tools and techniques for managing their personal finances. With these skills, students gain the ability to effectively deal with their ever-changing financial environment. Restricted to students with at least 26 hours completed.

First of a two-course sequence intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information. Prereqs., BCOR 2000 and BCOR 2200. Restricted to 52 hours completed. Prerequisites: Restricted to Business majors with 52-180 units completed.

Intended to provide students with increased fluency in the language of business. Focuses on U.S. and international accounting concepts and methods that underlie financial statements and the related implications for interpreting financial accounting information. Builds and extends detailed knowledge of preparation, analysis, and use of financial statements. Prereqs., BCOR 2000 and 2200. Prerequisites: Restricted to Business majors with 52-180 units completed.

Second in a two-course sequence building and extending detailed knowledge of preparation, analysis, and use of financial statements. Prereqs., ACCT 3220 and 52 hours completed. Prerequisites: Restricted to Business majors with 52-180 units completed.

Provides cost analysis for the support of management decision making. Analyzes activities, cost behavior, role of accounting in planning, financial modeling,and managerial uses of cost data. Prereq., BCOR 2000 and 2200. Prerequisites: Restricted to Business majors with 52-180 units completed.

Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Prereqs., ACCT 3230. Restricted to Accounting or Finance majors with 52-180 units completed. Same as ACCT 5240. Prerequisites: Restricted to Accounting or Finance majors with 52-180 units completed.

Focuses on the use of U.S. and international accounting information by decision-makers external to the firm. Considers judgments made by investors, security analysts, bank lending officers, and auditors. Emphasizes equity valuation and risk analysis. Prereq., ACCT 3220. Prerequisites: Restricted to Accounting, Finance or Accounting Concurrent Degree majors only with 52-180 units completed.

Critically analyzes advanced topics in cost management. Uses cases and current readings. Prereqs., ACCT 3220, 3230, and 3320. Same as ACCT 5330. Prerequisites: Restricted to students with 87-180 credits (Senior, Fifth Year Senior).

Extends the concepts, tools, and applications of personal finance and investments beyond ACCT 2820. Focuses on the development of a financial plan to achieve financial goals. Restricted to 52 hours completed.

Examines concepts and structure of the United States income tax system. Focuses on concepts affecting all taxpayers, with emphasis on individual taxation. Prereq., ACCT 3220. Same as ACCT 5440. Prerequisites: Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed.

Considers the interaction of accountants with information systems and the role of accounting information systems in business processes. Focuses on the tools used by accountants and provides an understanding of accounting as an information system. Prereq., ACCT 3220. Same as ACCT 5540. Prerequisites: Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed.

Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Prereq., ACCT 3230. Same as ACCT 5620. Prerequisites: Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed.

Reporting, planning and control of government and nonprofit organizations. Includes program budgets, responsibility accounting, and fund accounting. Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed. Prereq., ACCT 3220. Same as ACCT 5800. Prerequisites: Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed.

Offered irregularly to provide opportunity for investigation of new frontiers in accounting. Prereq., ACCT 3220. Same as ACCT 5820. Prerequisites: Restricted to Accounting or Accounting Concurrent Degree majors 52-180 units completed.

Offered irregularly to provide opportunity for investigation of new frontiers in Accounting. Restricted to juniors/seniors. Same as ACCT 5825.

Explores the growing global trend of companies to measure, disclose and report for socially responsible initiatives. Integrated reporting combines financial, environmental, social and governance information into a single report. Current practices in sustainability and integrated reporting in the US and across the world will be examined/learned through case studies, guest speakers, current literature and projects. Can be taken concurrenlty with BCOR 3010 and ACCT 3220. Same as CESR 4827. Prerequisites: Requires pre-req course of BCOR 2000 and 2200. Restricted to students with 57-180 credits (Juniors or Seniors).

This seminar examines the nature of accounting theory and practice from perspectives of economics, law, globalization, accounting, ethics, and moral reasoning. This course also explores issues including implications of institutional factors, such as Sarbanes-Oxley, SEC, FASB, IFRS, and capital markets. Prereqs., ACCT 3230, one 4000-level ACCT course. Restricted to 102 hours completed and to graduating senior ACCT majors. Formerly BCOR 4001. Prerequisites: Restricted to Accounting majors with 102-180 units completed.

Requires prior consent of dean and instructor under whose direction study is taken. Intended only for exceptionally well-qualified business seniors. Departmental form required.

Examines advanced financial accounting theory and practice, emphasizing U.S. and international accounting for business combinations, consolidated financial statements, and accounting for partnerships. Prereq., ACCT 3230. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Prereqs., ACCT 3220 and MBAC 6020. Same as ACCT 4250. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Critically analyzes advanced topics in cost management. Uses cases and current readings. Prereq., ACCT 3320. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Prereq., ACCT 3220. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as ACCT 4440. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Prereq., ACCT 3220 or equivalent. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as ACCT 4540. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Prereq., ACCT 3230. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as ACCT 4620. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.

Intensive focus on international financial statement analysis, cultural and economic differences that affect financial reporting in various countries. Examples include international financial reporting standards and accounting for foreign currency transactions. Prereq., ACCT 3230. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as ACCT 4700. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.