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Advanced Financial Accounting
Provides a comprehensive study of the conceptual, technical and practical framework of
accounting and financial reporting. Students attain a high degree of understanding of accounting,
financial presentation and reporting, and acquire superior knowledge of underlying assets, liabilities
and owner’s equity. Topics include intercorporate investments and transactions, consolidation and
accounting for income taxes.
Audit
Examines auditing concepts and procedures in the context of financial reporting. Students
understand the objectives and processes of assurance and other types of professional engagements,
and their integral relationship to financial reporting. The primary focus is the technical and
practical application of audit procedures. Topics include risk, internal control, audit objectives,
reporting, professional standards, evidence and documentation.
Computer Science and Management Information Systems
Emphasizes both technical and practical computer applications, as well as the integral role of
computer-based information systems in management and accounting environments. Students
develop a fundamental understanding of computers and their various capacities, computer
applications, and information technology as an integral tool in corporate environments. Course
focuses on computer systems, networks and telecommunications, information systems design
and implementation, security and control, and the systems development process.
Cost Accounting
Provides students with the fundamental technical knowledge of cost accounting, together with
relevant practical applications in the context of cost accounting as a management tool. Students
acquire a broad understanding of cost accounting, its distinction to corporate management, and
its integration in management accounting. Topics include cost accounting fundamentals, job
and cost processing, budgeting and control, and inventory costing.
Economics
Focuses on the development of core knowledge and practical application of finance principles
and practices in corporate and commercial environments. Students acquire a broad knowledge
of these principles and practices, and the ability to apply them in the context of corporate
analysis and assessment. Focus includes the financial environment and its components, security
valuation, capital structures and treasury management.
Intermediate Financial Accounting
Emphasizes an in-depth understanding of the conceptual, technical and practical framework of
accounting and financial reporting. Students acquire an in-depth understanding of accounting,
financial presentation and reporting, and a working knowledge of underlying assets, liabilities
and owner’s equity. Topics include revenue and expense recognition, capital assets, investments
and time values.
Introductory Financial Accounting
Provides a broad conceptual, technical and practical framework of accounting and financial
reporting. Students acquire a general understanding of accounting, financial presentation and
reporting, and a working knowledge of underlying assets, liabilities, and owner’s equity. Primary
focus is the financial presentation and reporting of entities’ underlying assets and liabilities.
Topics include financial statement preparation, current and capital assets, current and long-term
liabilities, and various reporting organizations.
U.S. Business Law I
Introduces the legal environment manifest in specific bodies of law that impact business
transactions, specifically business torts and laws of contract. Students gain an appreciation of
legal frameworks and the ways in which courts set their agendas and make their decisions.
Students learn to appreciate the legal environment of business, and know when a contract
has been established, as well as its duties and the remedies for its breach. An appreciation of
alternative dispute resolution in legal and ethical domains is also developed.
U.S. Federal Taxation
Introduces a broad range of tax concepts and emphasizes the role of taxation in the business
decision-making process, while providing knowledge of the interrelationship and differences
between financial accounting and tax accounting. Students develop a broad understanding of
federal taxation, including federal taxation in the context of financial accounting. Topics include
methods of taxation, taxation of income, taxation in financial accounting, and various types of
taxpayers.
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