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52:010:101
Fundamentals of Financial Accounting (3)
An introduction to accounting theory and practice and its function as the communications medium of the modern business information system. Formerly: Introduction to Financial Accounting.
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52:010:202
Fundamentals of Mangerial Accounting (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. Formerly: Management Accounting.
Prerequisite: 52:010:101.
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52:010:304
Accounting Information Management: Databases & Data Processing (3)
Examines concepts, principles, and components of computerized accounting information systems, system flowcharts, internal controls, hardware and software study, structured red systems analysis, structured systems design, systems implementation and operation, and AIS application. Formerly: Accounting Information Systems (52:010:432).
Prerequisite: 52:010:202.
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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 financial statements. Covers the various reporting and disclosure requirements under generally accepted accounting principles.
Prerequisite: 52:010:202.
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52:010:306
Intermediate Accounting II (3)
Continuation of 52:010:305. Covers how enterprises account for liabilities and equity accounts, including current and noncurrent 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.
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52:010:370
Auditing Theory and Practice (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, auditing standards, and code of professional conduct. Formerly: Concepts of Auditing (52:010:415)
Prerequisite: 52:010:305.
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52:010:372
Accounting For Business Decisions (3)
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. Formerly: Essentials in Financial Statement Analysis.
Prerequisite: 52:010:101.
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52:010:383
Individual Taxation (3)
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. Formerly: Individual Federal Income Tax.
Prerequisite: 52:010:305.
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52:010:384
Taxation of Business Entities (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. (Previous title: Corporate Federal Tax Accounting).
Prerequisite: 52:010:305 or 306.
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52:010:390
Cost Accounting (3)
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 52:010:306.
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52:010:395
Accounting Analytics (3)
This course is a broad introduction to applying data analytics to solve problems in accounting. During the course, you will receive hands-on experience with applying data science techniques through a series of in-class labs and projects. Tools we will use include Excel, R, SQL, Tableau, and Python. Topics covered include data preparation and cleaning, statistical modeling, data visualization, audit data analytics, managerial performance analytics, and financial statement analytics. Prior experience with these tools is not required.
Prerequisite: 52:010:305.
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52:010:401
Advanced Topics In Accounting (3)
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. Formerly: Advanced Accounting.
Prerequisites: 52:010:305 and 52:010:306.
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52:010:415
Audit Theory & Practice (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, auditing standards, and code of professional conduct. Formerly: Concepts of Auditing.
Prerequisites: 52:010:305 and 52:010:306.
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52:010:425
Audit Analytics (3)
This course is a technology oriented course that helps students develop proficiency in tools and techniques necessary to perform audit data analytics, including data visualization, analytic process automation, process mining, robotic process automation, etc. This course helps students prepare for the CPA exam and the modern accounting work environment characterized by AI, big data, blockchain, cryptocurrencies, etc.
Prerequisite: 52:010:370.
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52:010:432
Accounting Information Systems (3)
Examines concepts, principles, and components of computerized accounting information systems, system flowcharts, internal controls, hardware and software study, structured red systems analysis, structured systems design, systems implementation and operation, and AIS application.
Prerequisite: 52:010:202.
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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.
Prerequisite: 52:010:305 or 52:010:306.
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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 viewpoints 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.
Prerequisite: 52:010:305 or 52:010:306.
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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: Instructor discretion.
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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.
Prerequisite: Instructor discretion.
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52:010:495
Honors Thesis in Accounting (3)
An individual research project.
Prerequisite: Permission of instructor.
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52:010:497
Accounting Internship (3)
The Rutgers School of Business-Camden internship program offers qualified students an
opportunity to gain professional employment experience that complements their
academic background in business. The internship program is designed to supplement the academic program by giving students a real-world employment experience prior to graduation.
Prerequisite: Permission of internship director/instructor.
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52:010:498
Accounting Cooperative (BA, 3-6)
Provides students with an opportunity to earn real-life experience that is 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. Credits determined by cooperative director/instructor.
Prerequisite: Permission of cooperative director/instructor.
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