Bachelor of Science
Accounting Courses
Accounting (010)
An introduction to accounting theory and practice and its function as the communications medium of the modern business information system.
Prerequisite: No math deficiency.
Formally: Introduction to Financial Accounting
The management uses of accounting data for planning, control, and decision making emphasized in the study of cost accounting, budgeting, and internal reporting procedures.
Prerequisite: 52:010:101.
Formally: Management Accounting
In-depth development of both the basic theory underlying financial accounting and the accounting process, with an emphasis on their application to items on financial statements. Covers the various reporting and disclosure requirements under generally accepted accounting principles.
Prerequisite: 52:010:202.
Examines concepts, principles, and components of computerized accounting information system, system flowcharts, internal controls, hardware and soft-ware study, structured red systems analysis, structured systems design, systems implementation and operation, and AIS application.
Prerequisites: 52:010:305 or 306.
Formally: Accounting Information System
Continuation of 52:010:305. Covers how enterprises account for liabilities and equity accounts, including current and non-current liabilities, leases, pensions, income taxes, contributed capital, retained earnings, and stock options. Additional topics cover earnings per share, the statement of cash flows, accounting changes, and error corrections.
Prerequisite: 52:010:305.
A study of the basic elements that affect the examination and interpretation of financial statements from the viewpoint of various users such as investors, creditors, and others. Thorough consideration of accounting implications, analytical methods, and item content of formal statements, with attention to economic implication of financial reporting.
Formally: Essentials in Financial Statement Analysis
An analysis of the federal tax laws as they apply to the income of individuals. Specifically, analysis of gross income, exclusions, business and non-business deductions, gains and losses, and capital gain and loss treatment.
Prerequisite: 52:010:305 or 306.
Formally: Individual Federal Tax Accounting
An analysis of the federal tax laws as they apply to the income of partnerships, decedents, estates and trusts, and corporations. Focus on corporate distributions, especially taxed corporations, capital changes, liquidations, and corporate reorganizations.
Prerequisites: 52:010:305 or 306.
Objectives and concepts of auditing including audit planning, the internal control structure, audit evidence, audit sampling, materiality and audit risk, and reporting on audited financial statements. Overviews of audit methodology, auditing standards, and Code of Professional Conduct.
Prerequisites: 52:010:305 and 306.
Formally: Concepts of Auditing
Identifying, measuring, accumulating, analyzing, preparing, interpreting, and utilizing financial information used by management for product and service costing and pricing, planning, and control to help meet organizational objectives. Standards for ethical conduct for management accountants.
Prerequisite: 52:010:305 or 306.
Emphasis on the acquisition method of accounting for mergers and acquisitions, the cost and equity methods of accounting for an investment subsequent to its acquisition, and consolidations that result from intercorporate stock exchanges. Accounting for foreign operations, partnerships, and for state and municipal government entities.
Prerequisites: 52:010:305 and 306.
Formally: Advanced Accounting
Contemporary theories explaining accounting and auditing phenomena. Alternative hypotheses and views to explain existing and emerging issues and observations in areas relating to the markets for accounting and auditing services. Accounting regulations and rule setting and the accounting profession.
Prerequisite: 52:010:305 or 306.
A study of the various factors that affect the critical examination and interpretation of financial statements from the viewpoint of various groups using such data. Thorough consideration of accounting problems, analytical methods, and item content of formal statements, with attention to statements of cost analysis and other specialized control reports.
Prerequisites: 52:010:305 or 306.
Individual study under the supervision of a member of the accounting faculty in an area of accounting study, on a project or on a paper of the sort not usually undertaken in a regular course, in order to deepen and broaden the student’s professional horizon and enrich his or her educational experience.
Prerequisite: Permission of instructor.
Designed to integrate course materials, introduce newer philosophies and techniques in accounting, and apply them to selected problems. Extensive reading and research reports required. Topics vary from year to year.
Prerequisite: Permission of instructor.
An individual research project.
Prerequisite: Permission of instructor.
A structured, practical program conducted by a business in cooperation with the School of Business-Camden.
Prerequisites: Cumulative grade-point average of 3.0; permission of internship director.
This course provides students with an opportunity to earn real-life experience integrated with their coursework. Cooperative education helps students explore and confirm their career aspiration by assisting them in various areas of career development. Students should develop self-confidence, professionalism and sense of career direction.
Prerequisite: Permission of instructor.