会计学本科专业相关课程详情：

　　ACCT-101: Principles ofAccounting I   This course is anintroduction to the basic concepts and standards underlying financialAccounting systems. Several important concepts will be studied in detail,including: revenue recognition, inventory, long-lived assets, present value,and long term liabilities. The course emphasizes the construction of the basicfinancial Accounting statements - the income statement, balance sheet, and cashflow statement - as well as their interpretation.

　　ACCT-102: Managerial Accounting   The first pArt of the course presents alternative methods ofpreparing managerial Accounting inforMATion, and the remainder of the courseexamines how these methods are used by companies. Managerial Accounting is acompany's internal language, and is used for decision-making, productionmanagement, product design and pricing, and for motivating and evaluatingemployees. Unless you understand managerial Accounting, you cannot have athorough understanding of a company's internal operations. What you learn inthis course will help you understand the operations of your future employer(and enable you to be more successful at your job), and help you understandother companies you encounter in your role as competitor,Consultant, orinvestor.

　　ACCT-201: Financial Accounting I   This course revisitstopics covered in Introductory Financial Accounting(Accounting 101), with afocus on the asset side of the balance sheet: Cash, accounts and notesreceivable, inventory, marketable securities, equity investments, PPE, andintangibles. The course also covers revenue and expense recognition issues, andgenerally accepted Accounting principles that affect the forMAT andpresentation of the financial statements

　　ACCT-202: FinancialAccounting II   Covers liabilitiesand equities, especially long-term debt, convertible securities, equityissuance, dividends, share repurchases, employee stock options, pensions,leases, deferred tax, and derivative securities. Related topics covered includecomputation of diluted earnings per share, disclosure issues, earningsmanagement, and basic financial statement analysis of cash flows.

　　ACCT-203: CostAccounting   Deals with theAPplication of statistical tools and decision Models to Accounting DATa for thepurpose of facilitating managerial control.

　　ACCT-205: Tax Planning andAdministration   Presents an overviewof the Federal tax raising system and its impACT on the planning and conduct ofbusiness operations. Draws on the disciplines of business Finance, publicFinance, and Accounting as they relate to Taxation.

　　ACCT-208: Auditing   This course includes a consideration of the historical roleof the Auditor and the changing role in today's environment, the organizationof the Accounting profession, and the new influences of the Public CompanyAccounting Oversight Board. It introduces the students to generally acceptedAuditing standards, professional Ethics, and legal liability. A conceptualtheory of Auditing is discussed and prACTical examples of Auditing techniquesand work programs are used to illustrate the APplication of the theory. Thecourse also covers the Auditor's reporting standards and uses case studies andprofessional journal Articles as bases for discussion and analysis.

　　ACCT-230: InternationalAccounting and Financial Reporting  The objectives of the course are to broaden the students' knowledge of howgenerally accepted Accounting principles and financial reporting prACTices aredeveloped and APplied in the various countries, how the differences inprinciples and their APplication impACT on financial statements and businessdecisions, and to enhance the students' ability to think through and resolveinternational Accounting and financial reporting problems.

　　ACCT-242: FinancialStatements:Analysis & Reporting Incentives   The course provides both a framework for and the toolsnecessary to analyze financial statements. At the conceptual level, itemphasizes that preparers and users of financial statements have differentobjectives and incentives. At the same time, the course is APplied and stressesthe use of ACTual financial statements. It draws heavily on real businessproblems and uses cases to illustrate the APplication of the techniques andtools.

　　ACCT-243: Accounting forComplex Financial Structures   Theobjective of this course is to discuss and understand the Accounting thatunderlies merger, acquisition, and investment ACTivities among firms thatresult in complex financial structures. Key topics include the purchaseAccounting method for acquisitions, the equity method for investments, thepreparation and interpretation of consoliDATed financial statements, taximplications of mergers and acquisitions, earnings-per-share considerations,the Accounting implications of intercompany transACTions and non-domestic investments,etc.

　　ACCT-297: Taxes andBusiness Strategy   The objective ofthis course is to develop a framework for understanding how taxes affectbusiness decisions. The key themes of the framework - all pArties, all taxesand all costs - are APplied to decision contexts such as investments,compenSATion, organizational form, and mergers and acquistions. The ultiMATegoal is to provide a new APproach to thinking about taxes that will be valuableeven as laws and Governments change.

　　ACCT-399: Supervised Study   Intensive reading and study with some research under thedirection of a faculty member. APproval from one of the depArtmental advisersmust be obtained before registration.