|
Financial Accounting 1
ACC 4101 / 3 q.h.
June 25 - August 18
Boston (Hybrid) W 5:45 PM-9:45 PM
Online
June 25 - July 21
Burlington (Hybrid) W 5:45 PM-8:45 PM
Financial Accounting is a dynamic process in which information is provided to decision makers to assist them in effective allocation of resources. This course examines the development of financial statements including the underlying concepts and measurement theories. It emphasizes the analysis and use of these statements to make decisions.
(formerly Accounting Principles 1)
Financial Accounting 2
ACC 4102 / 3 q.h.
June 25 - August 18
Boston (Hybrid) W 5:45 PM-9:45 PM
Online
July 23 - August 18
Burlington (Hybrid) W 5:45 PM-8:45 PM
Continuation of ACC 4101. Emphasizes issues in financial reporting, valuation, and income measurement. Includes inventories, plant and equipment, bonds, present value, and stockholders' equity.
(formerly Accounting Principles 2)
Prerequisite: ACC 4101 Financial Accounting 1.
Managerial Accounting
ACC 4103 / 3 q.h.
July 23 - August 18
Boston (Hybrid) TuTh 5:45 PM-8:45 PM
Burlington (Hybrid) MW 5:45 PM-8:45 PM
June 25 - August 18
Downtown W 5:30 PM-8:30 PM
Online
By understanding how to interpret the information contained in financial statements and other accounting records, managers can make better informed decisions around cost- and revenue-related issues. In this course, students learn how to perform a cost benefit analysis, how to analyze cost-volume relationships, and how to apply ratio analysis to financial statements such as the statement of cash flows.
(formerly Accounting Principles 3)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2.
Financial Accounting (Intensive)
ACC 4105 / 6 q.h.
June 25 - August 18
Boston (Hybrid) TuTh 5:45 PM-8:45 PM
Downtown Th 5:30 PM-8:30 PM
Same as ACC 4101 and ACC 4102. The first half of the course examines the development of financial statements including the underlying concepts and measurement theories. It emphasizes the analysis and use of these statements to make decisions. The second half emphasizes issues in financial reporting, valuation, and income measurement. It includes inventories, plant and equipment, bonds, present value, and stockholders' equity.
(formerly Accounting Principles 1 and 2 Intensive)
Financial Reporting and Analysis 1
ACC 4301 / 3 q.h.
June 25 - July 21
Downtown (Hybrid) TuTh 5:30 PM-8:30 PM
June 25 - August 18
Online
The legal, economic, and global environments have a major influence on the financial reporting process. This course examines the underlying concepts and measurement theories relating to financial reporting with emphasis on the measurement, valuation, and disclosure of assets. It also considers alternative reporting practices, revenue recognition, and the measurement of income.
(formerly Intermediate Accounting 1)
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2 and ACC 4103 Managerial Accounting.
Financial Reporting and Analysis 2
ACC 4302 / 3 q.h.
June 25 - July 21
Boston (Hybrid) MW 5:45 PM-8:45 PM
July 23 - August 18
Downtown (Hybrid) TuTh 5:30 PM-8:30 PM
This course continues the study of accounting concepts and procedures including detailed examination of inventories, tangible and intangible assets, and depreciation.
(formerly Intermediate Accounting 2)
Prerequisite: ACC 4301 Financial Reporting and Analysis 1.
Financial Reporting and Analysis 3
ACC 4307 / 3 q.h.
July 23 - August 18
Boston (Hybrid) MW 5:45 PM-8:45 PM
Students continue the study of accounting concepts and procedures, with emphasis given to conceptual aspects of measurement of liabilities and alternative accounting treatments and procedures.
(formerly Intermediate Accounting 3)
Prerequisite: ACC 4302 Financial Reporting and Analysis 2.
Strategic Cost Analysis 1
ACC 4310 / 3 q.h.
June 25 - July 21
Boston (Hybrid) TuTh 5:45 PM-8:45 PM
This course examines cost determination, cost behavior, costing systems, and introduces the budgeting process. Emphasis will be placed on management decision-making techniques. Topics include job and process costing, activity-based costing (ABC), just-in-time inventory techniques, variance analysis, and budgeting.
(formerly Cost Accounting 1)
Prerequisite: ACC 4103 Managerial Accounting.
Strategic Cost Analysis 2
ACC 4311 / 3 q.h.
July 23 - August 18
Boston (Hybrid) TuTh 5:45 PM-8:45 PM
This course for Accounting majors focuses on the critical role of cost measurement in business decisions and in managing the firm’s profitability. It examines the use of cost analysis as a control tool to help management meet short- and long-term profit objectives.
(formerly Cost Accounting 2)
Prerequisites: at least 120 q.h. including ACC 4302 Financial Reporting and Analysis 2 and ACC 4310 Strategic Cost Analysis 1.
Auditing (Intensive)
ACC 4327 / 6 q.h.
June 25 - August 18
Online
Combines the content of ACC 4325 and ACC 4326, Auditing 1 and 2. The first half examines audit concepts and standards relevant to the attest function. Topics include coverage of such topics as ethical and legal responsibilities of the auditor, internal control, and auditor reports. In the second half, students continue their examination of auditing concepts and standards relevant to the attest function. Topics include compliance and substantive tests as they relate to specific transaction cycles and the use of statistical sampling techniques.
Prerequisites: ACC 4101 and ACC 4102 Financial Accounting 1 and 2 and ACC 4103 Managerial Accounting.
Concepts in Taxation 1
ACC 4340 / 3 q.h.
June 25 - July 21
Downtown MW 5:30 PM-8:30 PM
Burlington (Hybrid) TuTh 5:45 PM-8:45 PM
This course emphasizes basic concepts in taxation and how these concepts relate to individuals. Issues of tax planning and research related to various entities are addressed.
Prerequisite: ACC 4301 Financial Reporting and Analysis 1.
Financial Reporting and Analysis 4 (Capstone)
ACC 4408 / 3 q.h.
June 25 - August 18
Online
This course completes the intensive study of measurement and reporting issues in modern accounting practice. Emphasis is given to such topics as stockholder’s equity and earnings per share.
(formerly Intermediate Accounting 4)
Prerequisites: at least 80 q.h. including ACC 4307 Financial Reporting and Analysis 3.
Concepts in Taxation 2
ACC 4441 / 3 q.h.
July 23 - August 18
Burlington (Hybrid) TuTh 5:45 PM-8:45 PM
Continuation of ACC 4340. Property transactions, including nontaxable transactions, fundamental tax law relating to corporate formation and operation, partnerships, and S corporations.
Prerequisite: At least 80 q.h. including ACC 4340 Concepts in Taxation 1. |
|
 |
|
|
