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Course Descriptions
Sophomore standing and a 2.5 cumulative GPA.
Develops fundamentals of accounting, reporting, and analysis that are helpful in understanding financial, managerial, and business concepts and practices, and provides the foundation for many advanced courses in the College.
Sophomore standing; ACCT 201 with grade of C or above: and a 2.5 cumulative GPA.
Continuation of ACCT 201.
Except for the 53-hr requirement, the junior standing prerequisite is waived. ACCT 306 is not open to students who have credit in ACCT 201 and/or 202.
A one-semester course for students above the sophomore level who desire a knowledge of the fundamentals of accounting. Fundamentals of accounting analysis which are most helpful in understanding managerial and business concepts and practices.
ACCT 201 and 202 with grades of C or better, or 306 with grade of C or better.
Internal accounting as a tool to generate information for managerial planning and control. Conventional and computer problem materials are used to develop understanding of operating and capital budgets, standard costs, incremental concepts, relevant costs, transfer pricing, and responsibility and profit center reports as a means of analysis as well as techniques of measurement.
ACCT 201 and 202 with grade of C or better, or ACCT 306 with grade of c or better; MNGT/MIST 350; or permission.
Examination of accounting system concepts, applications, and the process by which they are analyzed, designed, and implemented. Emphasis on management information and computer applications in financial accounting, auditing, and management accounting by means of case study analysis.
Analysis and interpretation of financial and operating statements; net income concepts, statements from incomplete records; theory and practice relating to cash flow; and the investment in tangible and intangible assets.
ACCT 313 with grade of C or better, or permission.
Continuation of ACCT 313 with emphasis on contemporary accounting theory and practice regarding long-term liabilities, corporate equities, and proglem areas under study by professional accounting organizations. Analysis of financial statements and the statements of cash flow stressed and related to current controversial topics.
Permission of director of the School of Accountancy. Open to juniors and seniors concentrating in accounting.
Special research project or reading program under the direction of a staff member in the School.
Good standing in the University Honors Program or by invitation, and permission of the supervising faculty member and chair of the School of Accountancy.
Special research project or reading program under the direction of a faculty member within the School of Accountancy.
ACCT 314 with grade of C or better, or permission.
Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.
The role of a professional accountant, codes of accountants, ethical decision making, the legal, regulatory and social environment in which an accountant makes an ethical decision.
FINA 361 and ACCT 308 with grade of C or better, or permission.
Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Problems, cases, library materials, and computer systems analysis are used to develop understanding of variance analysis, cost systems, capital budgeting, and other quantitative techniques relevant to internal accounting.
Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.
ACCT 313 with a grade of C or better, or permission.
Federal and stare income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.
ACCT 412/812 with a grade of C or better, or permission.
Continuation of federal and state income tax fundamentals with emphasis on the tax laws as they pertain to partnerships, corporations, and fiduciaries. Taxation of decedents' estates and lifetime gift included to bring out the need for estate planning.
Student may apply only 3 hours towards satisfying the requirements for their major. The other 3 hours will be used as business elective credit. Course offered in English only by the faculty of the College of Business of Senshu University, Tokyo, Japan.
Japanese business techniques in the five functional areas: accounting, economics, finance, management, and marketing. Historical perspective and current practices emphasized. Strong academic emphasis as well as lectures by academicians, business people, and civil servants. Plant and office visits required.
ACCT 410/810 with a grade of C or better or permission.
Internal and compliance auditing; auditor's ethics and liability; EDP auditing; audit sampling; special report writing; audit standards for state and local governmental entities and government agencies; review and discussion of selected audit cases; international auditing.
Good standing in the University Honors Program of by invitation, and permission.
Conduct a scholarly research project and write a University Honors Program or undergraduate thesis.
ACCT 810 with a grade of C or better, or permission.
ACCT 314
ACCT 412
Courses constituting the equivalent of the undergraduate common body of knowledge requirement for CBA.
LAW 637 or ACCT 412/812
ACCT 810.
For course description, see LAW 637/637G.
Permission
LAW 638 or ACCT 413/813
ACCT 808 or GRBA 910 or permission
NOTE: With the specific approval of the faculty member teaching the course and the Dean of the College of Law, students not seeking a law degree may be admitted to one or more of the courses indicated above with an asterisk (*). Refer to the Graduate Bulletin for 900-level courses.
A 2.5 cumulative grade point average required.
Examination of law as it relates to the business transaction. Torts. contracts, sales. and related topics in the political, and economics environment in which business functions consid-eration of -t ial and ethical issues creating pressure for change.
ACCT 313 with a grade of C or better, or permission. A 2.5 cumulative grade point average required.
Examination of basic legal principles to allow recognition of relevant issues and the legal implications of business situations. Application of the principles of law to accounting and auditing. Political, social, and ethical implications considered. Specific study of property and contracts.
BLAW 372 with grade of C or better, or permission.
Examination of basic legal principles to allow recognition of relevant issues and the legal implications of business situations. Applications of the principles of law to accounting and auditing. Political, social and ethical implications considered. Specific study of bailments, uniform commercial code, labor, relations, agency, business entities, ethics and fiduciary relationships.
