Martin J. Whitman School of Management
ACC 151 Introduction to Financial Accounting
4 Credits - Offered each semester
Financial accounting concepts that aid entrepreneurs, managers, investors, and creditors in planning, operating, and analyzing a business. Emphasis is on interpretation of financial statements.
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Martin J. Whitman School of Management
ACC 201 Essentials of Accounting
3 Credits - Offered each semester
Iintroduction for non-Whitman students to financial and managerial accounting and reporting concepts used by entrepreneurs and managers in planning and decision making.
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Martin J. Whitman School of Management
ACC 252 Intro to Managerial Acc
3 Credits - Offered each semester
Introduction to the role of accounting information systems in measuring performance, influencing employee behavior, and facilitating planning decisions such as what products and services to offer, in which markets, and at what prices. Sophomore standing.
PREREQ: ACC 151
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Martin J. Whitman School of Management
ACC 356 Financial Accounting I
Double Numbered with: ACC 601
3 Credits - Offered each semester
Introduction to accounting - its postulates and principles. Topics included: recording process, income determination, asset valuation, equities, cost accumulation and control, financial statements, and uses of accounting information. Extra work required of graduate students.
PREREQ: ACC 252
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Martin J. Whitman School of Management
ACC 357 Financial Accounting II
Double Numbered with: ACC 602
3 Credits - Offered each semester
Accounting concepts and standards. Problems of measurement and valuation of assets and equities and determination of income. Analysis of accounting principles related to general purpose reporting. Extra work required of graduate students.
PREREQ: ACC 356
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Martin J. Whitman School of Management
ACC 363 Cost Analysis & Control
Double Numbered with: ACC 621
3 Credits - Offered each semester
In-depth examination of costing products and services, and using cost information in planning and control decisions. Pricing, budgeting, standards, strategic cost systems, just-in-time/backflushing costing, and activity-based costing. Additional work required of graduate students. Junior standing or graduate status.
PREREQ: ACC 252
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Martin J. Whitman School of Management
ACC 378 Financial Planning
Crosslisted with: FIN 378
3 Credits - Offered every year
Introduction to financial planning concepts, including analysis of personal financial statements, tax planning, credit management, retirement planning, estate planning, and insurance planning.
PREREQ: FIN 256 OR FIN 301
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Martin J. Whitman School of Management
ACC 385 Principles of Taxation
Double Numbered with: ACC 685
3 Credits - Offered every year
Tax planning and taxation of business transactions, such as basis, gains, losses, nontaxable exchanges, depreciation, amortization, other business deductions, and tax credits. Research and communication skills. Extra work required of graduate students.
PREREQ: ACC 252
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Martin J. Whitman School of Management
ACC 460 Principles of Fraud Examination
Double Numbered with: ACC 760
3 Credits - Offered every year
Nature of occupational fraud and abuse in organizations. How and why occupational fraud is committed, detected and deterred; how to proceed if fraud is suspected. Emphasis on asset misappropriation schemes, corruption, and financial statement fraud. Additional work required of graduate students.
PREREQ: ACC 252
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Martin J. Whitman School of Management
ACC 476 Auditing Theory/Practice
Double Numbered with: ACC 726
3 Credits - Offered each semester
Audit practice and reporting on financial statements. Audit standards, the demand for auditing, and regulatory, legal, and ethical influences on auditors. Audit objectives, evidence, control environment, and risk assessments. Case studies and problems. Extra work required of graduate students.
PREREQ: ACC 356
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