Isenberg Online | Undergraduate Accounting Major Requirements

Accounting Core Courses

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Core Course Requirements

Accounting students are required to take 5 core courses.

Auditing
Financial Reporting I
Financial Reporting II
Business Applications of Computers -or- Business Info Systems
Contracts in Business Relationships -or- Law of Enterprise Org -or- CPA Law

Course Descriptions

Auditing (SCH-MGMT 541)

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or ACCOUNTG 321. This 3 credit course is listed as SCH-MGMT 541.

Business Applications of Computers (ACCOUNTG 311)

Examines information systems from the perspective of the documents, processes, and controls that are needed to satisfy information requirements for financial statements, as well as the needs of decision makers within the firm. Manual systems introduced and transferred to various computer-based options. Prerequisite: SCH-MGMT 210 or OIM 210. This 3 credit course is listed as ACCOUNTG 311.

Contracts in Business Relationships (MANAGMNT 361)

Analysis of the nature and functions of contracts in law, including their uses in merchandising, intellectual property, secured transactions, and employment relationships. This 3 credit course is listed as MANAGMNT 361.

CPA Law (SCH-MGMT 583)

A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: MANAGMNT 260. This course is listed as SCH-MGMT583.

Financial Reporting I (ACCOUNTG 321)

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221. This 3 credit course is listed as ACCOUNTG 321.

Financial Reporting II (ACCOUNTG 322)

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.) This 3 credit course is listed as ACCOUNTG 322.

Law of Enterprise Organization (MANAGMNT 362)

The economic functions and consequences of agency, partnerships, and corporations. Prerequisite: MANAGMNT 260. This 3 credit course is listed as MANAGMNT 362.

Systems (ACCOUNTG 312)

The systems analyst function: that interface between the users of the information system and the computer personnel. Systems theory and data base concepts; emphasis on the systems design, systems evaluation, anti-justification. Prerequisite: SCH-MGMT 210 or OIM 210. This 3 credit course is listed as ACCOUNTG 312.