Accounting

Course details for summer 2015 will be available on December 15. The courses below were offered in summer 2014 and can serve as a guide to what is typically offered.

Colleges: Metropolitan College | School of Management | Graduate School of Management

Metropolitan College

Accounting I

MET MG 101

Basic principles of financial accounting underlying transaction analysis and the preparation of financial statements. 4 cr.

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Financial and Managerial Accounting

MET AD 630

Introduction to the concepts, methods, and problems of financial and managerial accounting. Includes data accumulation, accounting principles, financial statement analysis, measurement and disclosure issues, cost analysis, budgeting and control, production costs, and standard costs. 4 cr.

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School of Management

Financial Accounting

SMG AC 221

Prereq: (SMG SM 121/122 or SMG SM 131 or SMG SM 299) and (CAS MA 120 or CAS MA 121 or CAS MA 123). Sophomore standing. Sophomore requirement. Basic concepts underlying financial statements and accounting procedures used in preparing statements of financial position, income statements, and statements of cash flow. Stresses the interpretation, analysis, and evaluation of published financial statements. 4 cr.

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Managerial Accounting

SMG AC 222

Prereq: SMG AC221; SMG SM221 (previous or concurrent) highly recommended; Sophomore standing. Sophomore requirement. Introduces the basic principles, methods, and challenges of modern managerial accounting. Covers traditional topics such as job-order costing, cost-volume-profit analysis, budgeting and variance analysis, profitability analysis, relevant costs for decision making, and cost-plus pricing, as well as emerging topics such as Activity-Based Cost (ABC) accounting. The material is examined from the perspective of students preparing to use management accounting information as managers, to support decision making (such as pricing, product mix, sourcing, and technology decisions) and short- and long-term planning, and to measure, evaluate, and reward performance. Emphasizes the relationships between accounting techniques and other organizational activities (such as strategy and motivation). 4 cr.

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Intermediate Accounting I

SMG AC 347

Prereq: (SMG AC 222). Required for Accounting concentrators. Provides foundation for solving financial reporting issues through the study of the conceptual framework of accounting, recognition and measurement of current and non-current assets, revenue recognition, and the development of the income statement and balance sheet. 4 cr.

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Advanced Accounting

SMG AC 541

Prereq: SMG AC 348 previous or concurrent, senior standing. Examines accounting issues relating to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign-currency transactions and hedging exchange risk, translating foreign subsidiaries' local-currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting. 4 cr.

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Auditing

SMG AC 565

Coreq: (SMG AC 348). Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply these concepts to audit and assurance services through financial statement audits. 4 cr.

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Graduate School of Management

Advanced Accounting

GSM AC 841

Grad Prereq: AC710/711, AC847 and AC848 (or concurrently). Examines accounting principles and practices related to business combinations and foreign operations (accounting for mergers and acquisitions, constructing consolidated financial statements, recording foreign currency transactions and hedging exchange risk, translating foreign subsidiaries' local currency financial statements), business segments, reporting for local governments, and the impact of the SEC and international standards on financial reporting. This class follows the University's Summer Term Schedule. 3 cr.

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Intermediate Accounting 1

GSM AC 847

Grad Prereq: AC710/711. Topics covered: 1) Review of generally accepted accounting principles, especially matching concept and revenue recognition rules. 2) Consideration of balance sheet and income statement classification issues. 3) Accounting and reporting issues related to cash, accounts receivable, inventories, investments, intangibles, and plant assets. This class follows the University's Summer Term Schedule. 3 cr.

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Auditing Issues & Problems

GSM AC 865

Grad Prereq: AC710/711, AC847 and AC848 (or concurrently). Introduces the basic concepts underlying auditing and assurance services (including materiality, audit risk, and evidence) and demonstrates how to apply those concepts to audit and assurance services through financial statement audits. This class follows the University's Summer Term Schedule. 3 cr.

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