53:010:502
Accounting for Financial Reporting (3)
Comprehensive coverage of the accounting system designed for financial
reporting to stakeholders of the firm such as stockholders, creditors,
financial analysts, and the public at large. The impact of financial
transactions on the operating performance and financial position of the firm
are emphasized. Application of GAAP in accounting, accounting irregularities,
and ethics in financial reporting are incorporated throughout the course.
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53:010:503
Accounting for Managerial Decisions (3)
The course covers the accounting systems designed to help management in decision-making. Planning (budgeting) and control systems, various product and service costing methods, and cost analysis for pricing replacement, outsourcing,quality, and other management decisions are emphasized. Performance evaluation of product lines, divisions, and the firm as a whole, including balanced scorecard and incentive systems, are also covered.
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53:010:505
Financial Accounting (0)
This zero-credit seminar introduces students to the financial statements and fundamental concepts in financial reporting. It covers in detail the topics of recognition, measurement, accrual accounting, and the ten elements of the financial statements.
Required for students who do not have an accounting undergraduate degree or equivalent experience. Contact advisor for details.
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53:010:506
Tax Accounting (0)
This zero-credit seminar introduces students to fundamental concepts in tax accounting, including taxable income, deductions, credits, tax brackets, and marginal tax rates.
Required for students who do not have an accounting undergraduate degree or equivalent experience. Contact advisor for details.
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53:010:507
Auditing (0)
This zero-credit seminar introduces fundamental auditing concepts to students by emphasizing the theoretical aspects of auditing in conjunction with the practical application of audit techniques.
Required for students who do not have an accounting undergraduate degree or equivalent experience. Contact advisor for details.
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53:010:512
Performance Measurement and Competitive Strategy (3)
Advanced techniques used to analyze managerial accounting information
system for decision-making; profit planning and control emphasized. Cases and
current readings on budgeting, cost control, standards, and performance
evaluation, including balanced scorecard, are also covered.
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53:010:521,522
Directed Study in Accounting (3,3)
Supervised
by an individual faculty member and approved by the associate dean of graduate
studies.
Prerequisite: As determined by faculty.
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53:010:523
Advanced Auditing (3)
Theory of the attest function and advanced practical applications with attention to methods and procedures for evidence gathering, evaluation, and reporting. Philosophy, statistical sampling, EDP auditing, fraud examination, professional ethics, and audit research cases emphasized.
Prerequisite: For students without an accounting undergraduate degree or equivalent experience, prerequisite is 53:010:505 and 507 (zero-credit seminar courses)
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53:010:525
Problems in Financial Reporting (3)
Intensive examination of financial statements from the point of view of
the user. Focus on accounting institutions, standards, and methodology; the
interpretation of accounting data; revenue and expense recognition; and
reporting. Issues in debt and equity financing.
Prerequisite: For students without an accounting undergraduate degree or equivalent experience, prerequisite is 53:010:505 (zero-credit seminar courses)
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53:010:530
Forensic Accounting (3)
This course introduces the field of forensic accounting and the
role it plays in both preventing fraud from occurring and discovering
fraud after it has occurred. Forensic accounting is relevant to many
opportunities in the field of accounting and fraud detection in the
private sector, public accounting, and government. Topics include
complex financial investigations, compliance and financial audits, money
laundering, net worth analysis, the psychology of white collar crime,
financial statement fraud, and more.
Prerequisite: For students without an accounting undergraduate degree or equivalent experience, prerequisite is 53:010:505 and 507 (zero-credit seminar courses)
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53:010:532
Accounting Information Systems and Internal Control (3)
Examines concepts, principles, and components of computerized
accounting information systems. Topics include information concepts, data flow
diagrams, data dictionaries, a model information system, system flowcharts,
internal controls, hardware and software study, structured systems analysis,
structured systems design, systems implementation and operation, and AIS
applications.
Prerequisite: For students without an accounting undergraduate degree or equivalent experience, prerequisite is 53:010:505 (zero-credit seminar courses)
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52:010:565
Financial Reporting and Analysis (3)
Analysis, understanding, and interpretation of financial statements;
simple skills and methods for making common sense of the elaborate financial
statements and financial reports prepared according to existing accounting
standards and conventions. Skills relevant to credit analyses, lending
decisions, security analyses, investment decisions, and other decisions that
rely on financial data.
Previous title: Financial Statement Analysis.
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53:010:584
Advanced Taxation (3)
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.
Prerequisite: For students without an accounting undergraduate degree or equivalent experience, prerequisite is 53:010:505 and 506 (zero-credit seminar courses)
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53:010:597
Accounting Internship (BA)
An internship provides real-world experience to those looking to explore
or gain the relevant knowledge and skills within the finance field.
Credits will be applied by arrangement. By permission only.
Prerequisite: Approval of instructor or associate dean for graduate programs.
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53:010:651
Colloquium on Current Issues in Accounting Practice (3)
Professionals from public accounting and
industry will speak on topics of current interests in accounting, auditing, and
income taxes in conjunction with the coverage of topics from popular press.
Students attend or participate in forums, seminars, or conferences on current
issues in accounting practice.
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53:010:660
Accounting Analytics (3)
This course develops students' data extraction, data transformation, data analysis, data interpretation, and data visualization skills. Topics covered include fraud detection, Benford's Law, managerial accounting analytics, and financial accounting analytics. This course includes a substantial data analytics class project.
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53:010:670
Special Topics in Accounting (3)
Topics
vary from semester to semester. Consult the associate dean of graduate studies
for specific content each semester. Students may enroll in more than one
special topics course.
Prerequisite: as determined by instructor.
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Rutgers School of Business-Camden 
