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Spring 2013 Semester
Apr 24, 2014
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Information Select the Course Number to get further detail on the course. Select the desired Schedule Type to find available classes for the course.

ACCT 1201 - Financial Accounting and Reporting
Covers the basic concepts underlying financial statements and the accounting principles followed in the preparation of the balance sheet, the income statement, and the statement of cash flows. Offers students an opportunity to become familiar with accounting terminology and methods designed to enable them to interpret, analyze, and evaluate published corporate financial reports. Wherever appropriate, the course relates current economic, business, and global events to accounting issues. Analyzes how financial reporting concepts affect the behavior of investors, creditors, and other external users. Emphasizes the importance of ethics in financial reporting. Prereq. Second-semester-freshman standing or above; restricted to business majors and combined majors and to information science majors.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 1202 - Financial Accounting in a Global Context
Covers the basic concepts underlying financial statements and the accounting principles followed in the preparation of the balance sheet, the income statement, statement of equity, and the statement of cash flows. Compares and contrasts the International Financial Reporting Standards (IFRS) used in other countries with generally accepted accounting principles (GAAP) currently used in the United States. Relates current economic, business, and global events to accounting issues. Emphasizes the importance of ethics in financial reporting. Offers students an opportunity to become familiar with accounting terminology and methods and to understand how the information conveyed in financial reports affects the decision making of investors, creditors, and managers. Prereq. International business majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 1209 - Financial Accounting and Reporting
Does not count as credit for business majors. Counts as ACCT 1201 for business minors only. Prereq. Nonbusiness majors with second-semester freshman standing or above.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 1990 - Elective
Offers elective credit for courses taken at other academic institutions. Prereq. Permission of instructor.
1.000 TO 4.000 Credit hours
1.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Off-campus instruction

Accounting Department

Course Attributes:
Do not publish in schedule, Business Admin

ACCT 2301 - Managerial Accounting
Focuses on the development and use of information—especially financial information—for managerial decisions within the firm. Introduces managerial accounting concepts, analyses, and practices that support business decisions through class discussions, exercises, and case analysis. Topics include budgeting, cost management and behavior, cost-volume-profit analysis, relevant costs for decision making, cost allocation issues, and performance evaluation. Emphasizes the importance of ethics. Prereq. ACCT 1201 or ACCT 1209; business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 2302 - Managerial Accounting in a Global Context
Focuses on the development and use of information—especially accounting information—for managerial decisions. Topics include budgeting, cost management and behavior, cost-volume-profit analysis, relevant costs for decision making, cost allocation issues, and performance evaluation. Emphasizes how accounting managers address differences in accounting standards both in recording activities and in managerial actions. Stresses ethics throughout the course. Prereq. ACCT 1201, ACCT 1202, or ACCT 1209; international business majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 2990 - Elective
Offers elective credit for courses taken at other academic institutions. Prereq. Permission of instructor.
1.000 TO 4.000 Credit hours
1.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Off-campus instruction

Accounting Department

Course Attributes:
Do not publish in schedule, Business Admin

ACCT 3304 - Business Law and Professional Ethics
Covers business law, professional code of conduct, and the importance of ethical behavior in today’s business environment. Examines legal aspects of commercial transactions and business relationships. Specifically, laws relating to contracts and sale of goods under the Uniform Commercial Code, agency law, and product liability law are discussed. Note: May not be used as an accounting concentration elective. Prereq. ACCT 2301; sophomore standing or above only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 3401 - Financial Reporting and Analysis 1
Examines financial reporting concepts, emphasizing the link between them and financial statements. Focuses on both the preparation and interpretation of financial statements, with students also being introduced to basic tools in financial statement analysis, such as ratio and accounting analysis. Gives students the opportunity to understand how management decisions can influence reported income, asset, and liability values, and the importance of ethics when making accounting choices. Offers students the tools necessary to analyze the impact of alternative reporting decisions on financial statements. In addition to accounting majors, this course is ideal for students who wish to pursue careers in corporate finance, investment banking, investment management, or consulting. Prereq. (a) ACCT 2301 and (b) ENGL 1111 or ENGL 1102; business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
NU Core Writing Intsv in Majr, Business Admin

ACCT 3403 - Accounting Information Systems
Provides an understanding of accounting information systems, with an emphasis on the role of technology and risk analysis. Information is critical for the effective and efficient management of any organization. Addresses concepts and applications relating to the design, analysis, and implementation of accounting systems. Examines the role of e-commerce and Internet-based technologies, including their implications for ethics and privacy, throughout the course. Prereq. ACCT 3401 (which may be taken concurrently); restricted to business majors and combined majors and to information science majors.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 3416 - Strategic Cost Analysis for Decision Making
Develops understanding of the critical role of cost measurement and management in business decisions and in managing a firm’s profitability. Focuses on the strategic use of cost information for planning and control, as well as costing products, services, and customers. Emphasizes the role of management accountants as integral members of decision-making teams and as consultants to senior management. Studies alternate ways of measuring costs to meet different management objectives, the role of budgeting as a planning and management tool, the use of cost analysis as a control tool to help management meet short- and long-term profit objectives, and the importance of ethics in achieving all of these objectives. In addition to accounting majors, this course is ideal for students who wish to pursue a career in finance, general management, operations management, supply chain management, or entrepreneurship. Prereq. ACCT 3401 (which may be taken concurrently); business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 3990 - Elective
Offers elective credit for courses taken at other academic institutions. Prereq. Permission of instructor.
1.000 TO 4.000 Credit hours
1.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Off-campus instruction

Accounting Department

Course Attributes:
Do not publish in schedule, Business Admin

ACCT 4412 - Auditing and Other Assurance Services
Focuses on issues relevant to the public accounting profession and to internal auditors and managers in private or governmental organizations. Topics include legal liability and ethics, business and audit risk assessment, fraud detection and prevention procedures, planning of audit engagements, audit reports, other assurance services and reports, and the effect of information technology on the audit process. Offers students the opportunity to think critically about issues facing the auditing profession. Prereq. ACCT 3401; business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 4414 - Income Tax Determination and Planning
Provides a basic understanding of the structure of the federal income tax system. Taxes can have a significant impact on the viability of a number of personal finance and business decisions. Focuses on the individual taxpayer but also considers the implications for other entities. Tax return projects, research cases, and planning projects help demonstrate the potential impact of taxes on decision making. Prereq. ACCT 3401; business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 4501 - Financial Reporting and Analysis 2
Continues ACCT 3401 with a more extensive study of financial statements and the financial reporting rules underlying them. Advanced topics include bonds, pensions, leases, earnings per share, and earnings management. Introduces more advanced financial statement analysis tools. Offers students an opportunity to continue to gain the ethical awareness and the knowledge necessary to analyze the impact of alternative reporting decisions on financial statements. Prereq. ACCT 3401; business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 4602 - Fraud: The Dark Side of Business
Examines the pervasiveness and causes of fraud and white-collar crime in our society. Explores the types of fraud and fraud schemes that affect individuals and business enterprises, methods of fraud detection/investigation/prevention, and the concept of fraud risk management. Topics include legal aspects of fraud, Ponzi and pyramid schemes, securities fraud, computer fraud, healthcare fraud, asset misappropriation, and fraudulent financial reporting. Note: May not be used as an accounting concentration elective. Prereq. Business majors and combined majors only.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Lecture

Accounting Department

Course Attributes:
Business Admin

ACCT 4970 - Junior/Senior Honors Project 1
Focuses on in-depth project in which a student conducts research or produces a product related to the student’s major field. Culminating experience in the University Honors Program. Combined with Junior/Senior Project 2 or college-defined equivalent for 8 credit honors project. Prereq. Honors Program participation and permission of instructor.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Individual Instruction

Accounting Department

Course Attributes:
Honors, Do not publish in schedule, Business Admin

ACCT 4971 - Junior/Senior Honors Project 2
Focuses on second semester of in-depth project in which a student conducts research or produces a product related to the student’s major field. Culminating experience in the University Honors Program. Prereq. ACCT 4970, Honors Program participation, and permission of instructor.
4.000 Credit hours
4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Individual Instruction

Accounting Department

Course Attributes:
Honors, Do not publish in schedule, Business Admin

ACCT 4990 - Elective
Offers elective credit for courses taken at other academic institutions. Prereq. Permission of instructor.
1.000 TO 4.000 Credit hours
1.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Off-campus instruction

Accounting Department

Course Attributes:
Do not publish in schedule, Business Admin

ACCT 4993 - Independent Study
Allows students who have received approval to undertake independent study in lieu of any course required in the various concentrations. Students present proposals to an Independent Studies Committee for evaluation and approval. Every proposal requires a detailed outline of the objectives and plan of study and must be accompanied by a supporting statement from the supervising faculty member under whose direction the study takes place. A copy of the final report prepared by the student is presented to the appropriate Independent Studies Committee. Further information about the Independent Studies Program can be obtained from concentration coordinators. Prereq. Permission of advisor.
1.000 TO 4.000 Credit hours
1.000 TO 4.000 Lecture hours

Levels: Undergraduate
Schedule Types: Individual Instruction

Accounting Department

Course Attributes:
Do not publish in schedule, Business Admin


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