403 - Financial Accounting
Introduction to fundamental financial accounting methods and procedures, with emphasis on financial statements. Provides basis for firm understanding of "the language of business".
220A - Intermediate Financial Accounting I
Requisite: course 403. Concepts and principles of financial accounting. Intended to enhance students ' understanding of published corporate financial statements. Emphasis on assets and revenue recognition.
220B - Intermediate Financial Accounting II
Requisite: course 220A. Concepts and principles of financial accounting. Intended to enhance students' understanding of published corporate financial statements. Emphasis on liabilities and owners' equity.
222 - Management Accounting
Requisite: course 403. Nature, objectives, and procedure of cost accounting and control; job costing and process costing; joint product costing, standard costs; theories of cost allocation and absorption.
224 - Law for Entrepreneurs
Examination of various legal issues encountered by entrepreneurs in operating business ventures, including contract negotiation, protecting goodwill, legal issues in marketing, employment law, bankruptcy, enterprise formation, and creditor rights.
227 - Taxation and Management Decisions
Requisite: course 403. Study of fundamental income tax problems encountered in business, investment, employment, and personal decisions, as well as tax issues arising in formation, operation, and termination of a corporation. Special emphasis on structuring real estate, as well as shareholders' transactions involving dividends, redemptions, liquidations, acquisitions, and capital structure, Current trends in law and policy.
228 - Financial Statement Analysis
Requisite: course 403. Issues of accounting information evaluation, with special emphasis on uses of financial statements by decision-makers external to the firm (e.g., investors, creditors). Topics include load decisions, bankruptcy prediction, and interpreting earnings.