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Course Catalog

ACC 201 Introduction to Financial Accounting and Reporting 3 Credits
Accounting is the information system organizations use to identify, record and communicate relevant economic events and as such all management students should have a strong background in accounting. The purpose of this course is to familiarize the students with basic accounting concepts, principles, and methods as well as to teach them the basic business terminology they will encounter in future management courses and in the business world. The course will help the students appreciate the role of accounting information in financial decision making and is intended to serve as a foundation for subsequent Accounting and Finance courses. The topics covered include demand for accounting information by internal and external users in making investment and credit decisions; supply of accounting information and the institutional background for generally accepted accounting principles; the format and the content of the four basic financial statements; analysis and recording of business transactions through the recording cycle; accounting for current assets including trade receivables and inventories; plant- property-equipment and depreciation; financing through short and long-term debt versus equity; and basic financial ratio analysis.

Last Offered Terms Course Name SU Credit
Spring 2019-2020 Introduction to Financial Accounting and Reporting 3
Fall 2019-2020 Introduction to Financial Accounting and Reporting 3
Summer 2018-2019 Introduction to Financial Accounting and Reporting 3
Spring 2018-2019 Introduction to Financial Accounting and Reporting 3
Fall 2018-2019 Introduction to Financial Accounting and Reporting 3
Summer 2017-2018 Introduction to Financial Accounting and Reporting 3
Spring 2017-2018 Introduction to Financial Accounting and Reporting 3
Fall 2017-2018 Introduction to Financial Accounting and Reporting 3
Summer 2016-2017 Introduction to Financial Accounting and Reporting 3
Spring 2016-2017 Introduction to Financial Accounting and Reporting 3
Fall 2016-2017 Introduction to Financial Accounting and Reporting 3
Summer 2015-2016 Introduction to Financial Accounting and Reporting 3
Spring 2015-2016 Introduction to Financial Accounting and Reporting 3
Fall 2015-2016 Introduction to Financial Accounting and Reporting 3
Summer 2014-2015 Introduction to Financial Accounting and Reporting 3
Spring 2014-2015 Introduction to Financial Accounting and Reporting 3
Fall 2014-2015 Introduction to Financial Accounting and Reporting 3
Summer 2013-2014 Introduction to Financial Accounting and Reporting 3
Spring 2013-2014 Introduction to Financial Accounting and Reporting 3
Fall 2013-2014 Introduction to Financial Accounting and Reporting 3
Spring 2012-2013 Introduction to Financial Accounting and Reporting 3
Fall 2012-2013 Introduction to Financial Accounting and Reporting 3
Summer 2011-2012 Introduction to Financial Accounting and Reporting 3
Spring 2011-2012 Introduction to Financial Accounting and Reporting 3
Fall 2011-2012 Introduction to Financial Accounting and Reporting 3
Spring 2010-2011 Introduction to Financial Accounting and Reporting 3
Fall 2010-2011 Introduction to Financial Accounting and Reporting 3
Summer 2009-2010 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2009-2010 Introduction to Financial Accounting and Reporting (MGMT202) 3
Fall 2009-2010 Introduction to Financial Accounting and Reporting (MGMT202) 3
Summer 2008-2009 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2008-2009 Introduction to Financial Accounting and Reporting (MGMT202) 3
Fall 2008-2009 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2007-2008 Introduction to Financial Accounting and Reporting (MGMT202) 3
Fall 2007-2008 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2006-2007 Introduction to Financial Accounting and Reporting (MGMT202) 3
Fall 2006-2007 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2005-2006 Introduction to Financial Accounting and Reporting (MGMT202) 3
Fall 2005-2006 Introduction to Financial Accounting and Reporting (MGMT202) 3
Spring 2004-2005 Introduction to Financial Accounting and Reporting (MGMT202) 3

Prerequisite: __
Corequisite: ACC 201R
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 201R Introduction to Financial Accounting and Reporting-Recitation 0 Credit

Last Offered Terms Course Name SU Credit
Spring 2019-2020 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2019-2020 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2018-2019 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2018-2019 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2018-2019 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2017-2018 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2017-2018 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2017-2018 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2016-2017 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2016-2017 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2016-2017 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2015-2016 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2015-2016 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2015-2016 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2014-2015 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2014-2015 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2014-2015 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2013-2014 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2013-2014 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2013-2014 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2012-2013 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2012-2013 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2011-2012 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2011-2012 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2011-2012 Introduction to Financial Accounting and Reporting-Recitation 0
Spring 2010-2011 Introduction to Financial Accounting and Reporting-Recitation 0
Fall 2010-2011 Introduction to Financial Accounting and Reporting-Recitation 0
Summer 2009-2010 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2009-2010 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Fall 2009-2010 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Summer 2008-2009 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2008-2009 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Fall 2008-2009 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2007-2008 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Fall 2007-2008 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2006-2007 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Fall 2006-2007 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2005-2006 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Fall 2005-2006 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0
Spring 2004-2005 Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) 0

Prerequisite: __
Corequisite: ACC 201
ECTS Credit: NONE ECTS (NONE ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 301 Managerial Accounting 3 Credits
Managerial accounting systems generate information that will assist managers in making day-to-day and and long-term strategic decisions. The course introduces the students to the design of accounting procedures and systems that support managerial planning and control of operations. It covers topics such as cost classifications, definitions, and behavior; design and analysis of product cost systems and product mix decisions; cost-volume-profit relationships; overhead cost allocations; developing cost standards and responsibility accounting systems; variance analysis; and introduction to activity-based costing.

Last Offered Terms Course Name SU Credit
Spring 2019-2020 Managerial Accounting 3
Fall 2019-2020 Managerial Accounting 3
Summer 2018-2019 Managerial Accounting 3
Spring 2018-2019 Managerial Accounting 3
Fall 2018-2019 Managerial Accounting 3
Summer 2017-2018 Managerial Accounting 3
Fall 2017-2018 Managerial Accounting 3
Fall 2016-2017 Managerial Accounting 3
Fall 2015-2016 Managerial Accounting 3
Spring 2014-2015 Managerial Accounting 3
Spring 2013-2014 Managerial Accounting 3
Fall 2013-2014 Managerial Accounting 3
Spring 2012-2013 Managerial Accounting 3
Fall 2012-2013 Managerial Accounting 3
Spring 2011-2012 Managerial Accounting 3
Fall 2011-2012 Managerial Accounting 3
Spring 2010-2011 Managerial Accounting 3
Fall 2010-2011 Managerial Accounting 3
Spring 2009-2010 Managerial Accounting 3
Fall 2009-2010 Managerial Accounting 3
Spring 2008-2009 Managerial Accounting 3
Fall 2008-2009 Managerial Accounting 3
Spring 2007-2008 Managerial Accounting 3
Fall 2007-2008 Managerial Accounting 3
Spring 2006-2007 Managerial Accounting 3
Fall 2006-2007 Managerial Accounting 3
Spring 2005-2006 Managerial Accounting 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite: ACC 301R
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 301R Managerial Accounting-Recitation 0 Credit

Last Offered Terms Course Name SU Credit
Spring 2019-2020 Managerial Accounting-Recitation 0
Fall 2019-2020 Managerial Accounting-Recitation 0
Summer 2018-2019 Managerial Accounting-Recitation 0
Spring 2018-2019 Managerial Accounting-Recitation 0
Fall 2018-2019 Managerial Accounting-Recitation 0
Summer 2017-2018 Managerial Accounting-Recitation 0
Fall 2017-2018 Managerial Accounting-Recitation 0
Fall 2016-2017 Managerial Accounting-Recitation 0
Fall 2015-2016 Managerial Accounting-Recitation 0
Spring 2014-2015 Managerial Accounting-Recitation 0
Spring 2013-2014 Managerial Accounting-Recitation 0
Fall 2013-2014 Managerial Accounting-Recitation 0
Spring 2012-2013 Managerial Accounting-Recitation 0
Fall 2012-2013 Managerial Accounting-Recitation 0
Spring 2011-2012 Managerial Accounting-Recitation 0
Fall 2011-2012 Managerial Accounting-Recitation 0
Spring 2010-2011 Managerial Accounting-Recitation 0
Fall 2010-2011 Managerial Accounting-Recitation 0
Spring 2009-2010 Managerial Accounting-Recitation 0
Fall 2009-2010 Managerial Accounting-Recitation 0
Spring 2008-2009 Managerial Accounting-Recitation 0
Fall 2008-2009 Managerial Accounting-Recitation 0
Spring 2007-2008 Managerial Accounting-Recitation 0
Fall 2007-2008 Managerial Accounting-Recitation 0
Spring 2006-2007 Managerial Accounting-Recitation 0
Fall 2006-2007 Managerial Accounting-Recitation 0

Prerequisite: __
Corequisite: ACC 301
ECTS Credit: NONE ECTS (NONE ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 401 Intermediate Financial Accounting and Reporting 3 Credits
The purpose of this course is to enhance the students students' understanding of financial reporting and accounting practice through knowledge and skill refinement. The course is a continuation of the topics covered in MGMT 202- Introduction to Financial Accounting and Reporting. In its coverage of the topics, the limitations of the US and International accounting standards and the ethical dilemmas faced by the managers and accounting professionals are emphasized. Using cases and the annual reports of real life companies, the course goes into more advanced accounting topics such as: intangible assets, accounting for bond and stock issuance and stock options, contingencies, investments in debt and equity securities, earnings per share calculation, leases, pension plans, and inflation accounting, as time permits.

Last Offered Terms Course Name SU Credit
Fall 2019-2020 Intermediate Financial Accounting and Reporting 3
Fall 2018-2019 Intermediate Financial Accounting and Reporting 3
Fall 2013-2014 Intermediate Financial Accounting and Reporting 3
Spring 2012-2013 Intermediate Financial Accounting and Reporting 3
Spring 2011-2012 Intermediate Financial Accounting and Reporting 3
Spring 2007-2008 Intermediate Financial Accounting and Reporting 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 402 Advanced Issues in Financial Accounting 3 Credits
The course covers more advanced issues in financial accounting and reporting including business combinations and other inter-corporate investments, consolidated financial statements, multinational accounting issues such as foreign currency translation and transactions, special reporting concerns including interim reporting and segmental reporting, accounting for intra- period tax allocation, accounting changes and errors analyses, and accounting for derivative financial instruments.

Last Offered Terms Course Name SU Credit

Prerequisite: ACC 401 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 403 Auditing 3 Credits
The course provides an introduction to the theory and practice of auditing, empahasizing the importance of accountability and professional ethics and the role of the independent auditor in an organization. It helps the students learn the steps in the audit process in accordance with the International Auditing Standards. The sequence of topics covered are the pre-engagement activities, the preliminary audit, planning and performing the audit procedures, and the preparation and analysis of the independent auditors' report.

Last Offered Terms Course Name SU Credit
Fall 2019-2020 Auditing 3
Spring 2018-2019 Auditing 3
Fall 2017-2018 Auditing 3
Fall 2016-2017 Auditing 3
Fall 2013-2014 Auditing 3
Fall 2012-2013 Auditing 3
Spring 2011-2012 Auditing 3
Spring 2010-2011 Auditing 3
Spring 2009-2010 Auditing 3
Spring 2008-2009 Auditing 3
Spring 2007-2008 Auditing 3
Fall 2006-2007 Auditing 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite:
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 404 International Accounting 3 Credits
This course sensitizes the students interested in accounting and finance to the international dimensions of financial reporting and the recent harmonization efforts of the International Accounting Standards Board. The topics covered include: a brief history of international accounting and harmonization efforts; comparative accounting methods used in different countries; classification of basic accounting systems; reporting and disclosure requirements in different equity markets; foreign currency transactions and translations; international taxation and transfer pricing.

Last Offered Terms Course Name SU Credit
Spring 2019-2020 International Accounting 3
Fall 2018-2019 International Accounting 3
Spring 2017-2018 International Accounting 3
Spring 2016-2017 International Accounting 3
Spring 2014-2015 International Accounting 3
Spring 2013-2014 International Accounting 3
Spring 2012-2013 International Accounting 3
Spring 2011-2012 International Accounting 3
Fall 2010-2011 International Accounting 3
Fall 2009-2010 International Accounting 3
Fall 2008-2009 International Accounting 3
Fall 2007-2008 International Accounting 3
Spring 2006-2007 International Accounting 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 405 Financial Statement Analysis 3 Credits
Financial statement analysis is concerned with extracting relevant information from a firm's financial statements to answer questions about that firm. This is a technical course which integrates finance and accounting concepts together with the appropriate tools of analysis. It will help students understand how businesses work, how value is generated, and how this value is (or is not) captured in the financial statements. Emphasis will also be given to interpreting information in financial statements in order to make sound credit, investing, and equity analysis decisions. Topics covered in the course will include a review of the related conceptual framework and the contents of financial statements as well as their footnotes, tools and procedures common to financial statement analysis, accounting and finance based valuation analysis tools, and preparation and interpretation of state-of-the-art credit and equity research reports.

Last Offered Terms Course Name SU Credit
Spring 2018-2019 Financial Statement Analysis 3
Spring 2016-2017 Financial Statement Analysis 3
Spring 2015-2016 Financial Statement Analysis 3
Fall 2012-2013 Financial Statement Analysis 3
Fall 2011-2012 Financial Statement Analysis 3
Fall 2010-2011 Financial Statement Analysis 3
Fall 2009-2010 Financial Statement Analysis 3
Fall 2008-2009 Financial Statement Analysis 3
Fall 2007-2008 Financial Statement Analysis 3
Spring 2006-2007 Financial Statement Analysis 3

Prerequisite: FIN 301 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 450 Selected Topics in Accounting I 3 Credits
Topics of these courses will be announced when they are offered.

Last Offered Terms Course Name SU Credit
Fall 2011-2012 Selected Topics in Accounting I 3
Spring 2010-2011 Selected Topics in Accounting I 3
Spring 2009-2010 Selected Topics in Accounting I 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements:
 
ACC 451 Selected Topics in Accounting II 3 Credits
Topics of these courses will be announced when they are offered.

Last Offered Terms Course Name SU Credit
Spring 2013-2014 Selected Topics in Accounting II 3
Spring 2008-2009 Selected Topics in Accounting II 3
Spring 2007-2008 Selected Topics in Accounting II 3

Prerequisite: ACC 201 - Undergraduate - Min Grade D
or MGMT 202 - Undergraduate - Min Grade D
Corequisite: __
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year)
General Requirements: