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Accounting 010
Adminstrative Sciences 011
Finance 390
Business Environment 522
Management and Global Business 620
Management Science and Information Systems 623
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Camden Newark New Brunswick/Piscataway
  Newark Undergraduate Catalog 2006-2008 Rutgers Business School: Undergraduate-Newark Courses Accounting 010  

Accounting 010
29:010:203Introduction to Financial Accounting (3) Introduction to the theoretical structure of accounting and methods and procedures necessary to achieve effective financial reporting. Overview of the balance sheet, income statement, and statement of cash flows. Includes complete treatment of the accounting cycle; asset, liability, and equity accounts; and introduction to consolidatedfinancial statements.
29:010:204Introduction to Managerial Accounting (3) Fundamental principles of cost and managerial accounting applied to manufacturing and service enterprises. Includes an introduction to cost behavior, managerial decision models, cost and budgetary planning and control, standard costing, analysis of variance, job order and process costing systems, cost allocation, and responsibilityaccounting. Introduction to the new manufacturing environment, including activity-based costing. Prerequisite: 29:010:203.
29:010:304Cost and Quality Management (3) In-depth coverage of the new manufacturing environment; activity-based costing, cost and quality management, material resource planning, and strategic performance measures. Prerequisite: 29:010:204.
29:010:305-306Intermediate Accounting I,II (3,3) Advanced application of accounting principles to the accounting and reporting of asset, liability, and equity accounts and the financial statements. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. The conceptual framework of accounting, current and noncurrent assets and liabilities, stockholders' equity, leases, pensions, earningsper share, deferred taxes, and stock options are included. Prerequisite: 29:010:204 (29:010:305 for Intermediate Accounting II).
29:010:319Business Law I: Introduction to Business Law and Government Regulation (3) Topics include an introduction to the legal framework of business and the law of contracts and negotiable instruments. Extensive coverage of government regulations relating to the environment, consumer protection, hiring practices, and occupational safety.
29:010:320Business Law II: Uniform Commercial Code (3) Topics include torts, personal property, bailments, contract law, commercial paper, and secured transactions under the Uniform Commercial Code. Coverage of partnerships and corporations, bankruptcy, agency principles, insurance, real property, and estate matters.
29:010:413Federal Tax I: Fundamentals of Federal Income Taxation (3) Introduction to basic concepts of federal income taxation as applied to individuals and corporations, including the tax formula, accounting methods, property transactions, income determination, deductions and losses, tax credits, and the alternative minimum tax. Structure of the U.S. tax system and tax law including the tax research process. Prerequisite: 29:010:305.
29:010:414Federal Tax II: Advanced Corporate Issues (3) In-depth coverage of corporate tax issues, including the tax effects of stock issuance, corporate distributions, redemptions, and corporate liquidations. Overview of tax-free reorganizations. Prerequisite: 29:010:413.
29:010:423Accounting for Business Combinations and Government Accounting (3) Accounting for mergers and acquisitions, pooling and purchase methods, accounting for goodwill, and the equity method. Foreign subsidiaries and accounting for foreign currency translationand transactions. Prerequisites: 29:010:305-306.
29:010:430Auditing (3) Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed. Prerequisite: 29:010:306.
29:010:445Controllership, Budgeting, and Strategic Planning (3) Budgeting and forecasting, statement analysis, cash and investment management, strategic planning, product strategy, and establishing corporate policy and procedures. Consideration also given to SEC compliance, leadership, teamwork, and managing in cross-functional environments. Prerequisites: 29:010:304, 29:010:306.
29:010:485Computer-Augmented Accounting (3) Integration of computerized accounting software with the basic principles and procedures of accrual accounting. Examines the functioning of modern computerized accounting systems. Computer accounting applications include general ledger, accounts receivable, accounts payable, invoicing, payroll, inventory, and job costs. Introduction to Internet technology and accounting resources on the Internet are provided. Prerequisites: 29:623:220, 29:010:306.
29:010:496Accounting Internship (BA) Internship program for three months at a participating corporation. Evaluation by staff executives of the participating organization determines final grade in the course. Prerequisites: 29:010:203, 204, and junior standing.
29:010:497Accounting Cooperative (6) (BA) Internship program for six months at a participating corporation. Evaluation by staff executives of the participating organization determines final grade in the course. Prerequisites: 29:010:203, 204, and junior standing.
29:010:498,499Independent Study in Accounting (BA) Restricted to accounting majors or minors with senior standing. May not be used as a substitute for any departmental requirements. A substantial research project is conducted and a final term paper is required in order to fulfill course requirements. Prerequisites: Permission of department chairperson and instructor.
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