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52:010:101
Introduction to Financial Accounting (R) (3)
An introduction to accounting theory and practice and its function as the communications medium of the modern business information system.
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52:010:202
Management Accounting (R) (3)
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.
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52:010:305
Intermediate Accounting I (3)
In-depth development of both the basic theory underlying financial accounting and the accounting process, with an emphasis on their application to items on the financial statements. Covers the various reporting and disclosure requirements under generally accepted accounting principles.
Prerequisites: 52:010:101, 202; 52:140:101; 50:198:110; 50:220:105,106.
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52:010:306
Intermediate Accounting II (3)
Continuation of 52:010:305.
Prerequisite: 52:010:305.
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52:010:383
Federal Tax Accounting I (3)
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.
Prerequisite: 52:010:305.
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52:010:384
Federal Tax Accounting II (3)
An analysis of the federal tax laws as they apply to the income of individuals. Specifically, analysis of gross income, exclusions, business and nonbusiness deductions, gains and losses, and capital gain and loss treatment.
Prerequisite: 52:010:383.
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52:010:401
Advanced Accounting (3)
Emphasis on the purchase and pooling methods 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 and for state and municipal government entities.
Prerequisites: 52:010:305,306.
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52:010:415
Concepts of Auditing (3)
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, international auditing, and the Code of Professional Conduct.
Prerequisites: 52:010:305,306.
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52:010:441
Accounting Theory (3)
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.
Prerequisites: 52:010:101; 52:140:101; 50:198:110; 50:220:105,106.
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52:010:451
Cost Accounting (3)
Identifying, measuring, accumulating, analyzing, preparing,
interpreting, and communicating financial information used by
management in fulfilling organizational goals. Standards of Ethical
Conduct for Management Accountants.
Prerequisites: 52:010:202; 52:140:101; 50:198:110; 50:220:105,106.
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52:010:472
Financial Statement Analysis (3)
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: 52:010:305,306.
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52:010:487
Independent Study in Accounting (BA 1-3)
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.
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52:010:491,492
Special Topics in Accounting (3,3)
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.
Prerequisites: 52:010:305,306.
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52:010:495
Honors Thesis in Accounting (3,3)
An individual research project.
Prerequisite: Permission of instructor.
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52:010:497
Accounting Internship (3)
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.
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