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Financial Accounting 1
ACC 4101 / 3 q.h.
June 25 - August 18
Boston (Hybrid) W 5:45 PM-9:45 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
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
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
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 2
ACC 4302 / 3 q.h.
June 25 - July 21
Boston (Hybrid) MW 5:45 PM-8:45 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. |
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