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Dear students, Here you may find the links to the WebCT.
 | ACC 11 - Accounting Principals I
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This course presents an introduction
to fundamental financial accounting principles, concentrating on
identifying, recording, and communicating the economic events of a
business organization. This course studies the theory and practice
of accounting. Topics covered during the semester will include the
balance sheet, income statement, and principles required to
understand financial accounting systems. |
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| ACC 12 - Accounting Principals II
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This course is the second in the
accounting principles sequence. The first part of the course
continues covering topics in financial accounting including
long-term assets and liabilities and cash flow statements. Students
are then introduced to managerial accounting concepts and how they
can be used in fostering internal business decision-making.
Information concerning the behavior of costs, profit planning, and
budgeting is analyzed to enhance meaningful comprehension of
managerial accounting. |
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| GBA 521 -
Financial Accounting and Reporting
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This course
examines basic accounting concepts and methods and their
significance to management and other users of financial statements.
Topics include an introduction to fundamental accounting concepts;
the measurement and reporting of income, financial position and cash
flows; and the measurement and reporting of assets, liabilities, and
stockholders’ equity. Ethical issues are considered throughout this
course. |
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ACC742/FIN704 - Financial Statement Analysis
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The course is
devoted primarily to understanding and analyzing financial
statements. Students will learn to use financial statement data and
disclosures to evaluate the financing (liabilities and equity),
investing (assets), and operating (income) activities of a business
organization. The study of financing activities includes topics such
as leases, pensions, off-balance-sheet financing, and shareholders’
equity. The study of investing activities includes the topics of
financial position and performance. Analysis of operating activities
focuses on performance and matching revenues and expenses. Managers
have strong incentives to use the changing business environment and
the latitude and ambiguity in Generally Accepted Accounting
Principles (GAAP) to benefit themselves and shareholders. This is
what makes financial reporting so interesting and exciting.
Additionally, the goal of this course is to develop an understanding
of the environment in which reporting choices are made, what the
options are, how to use these data in making decisions, and how to
avoid misusing financial statement data. To this end, the course
will integrate the perspectives of accounting, corporate finance,
ethics, and economics to understand how transactions are reported.
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