Course descriptions may be updated periodically to reflect changes since the last published catalog.
Course Number Name
ACCT-201 Acct for Decision Making I...

Prerequisites

ENG 102; ISOM 120; MATH 130, or MATH 134, or MATH 146, or MATH 161, or MATH 165

Course Credits

3.00

Description

Designed to provide a user of accounting information with the skills to appraise and manage a business. Students are introduced to the accounting cycle, the financial statements, and the theory underlying accounting as information. Coverage addresses current accounting topics, including relevant ethical and international issues found in the financial press.

Term Offered

ACCT-202 Acct for Decision Making II...

Prerequisites

ACCT-201

Course Credits

3.00

Description

Enables students to apply the concepts and skills from the preceding course. They learn how to analyze the financial condition and performance of a firm, and how to use accounting information in business planning, decision-making, and control. Relevant current ethical and competitive issues found in the financial press are discussed in the course.

Term Offered

ACCT-310 International Business Accounting...

Prerequisites

Take FIN-310 ACCT-331;

Course Credits

3.00

Description

This course explores economic, political and cultural variables that shape accounting and disclosure in various countries. Students also gain an understanding of international financial reporting standards and the forces for convergence between IFRS and USGAAP. Financial analysis in a multifinancial context.

Term Offered

ACCT-320 Federal Taxation I...

Prerequisites

ACCT 202

Course Credits

3.00

Description

A study of basic federal taxation as it applies to individuals, partnerships and corporations. Expertise in the preparation of tax returns is developed.

Term Offered

ACCT-321 Intermediate Accounting I...

Prerequisites

ACCT 202; JUNIOR STANDING

Course Credits

3.00

Description

Review of basic financial accounting concepts followed by an examination of selected balance sheet and income statement items. The focus of this communications intensive course is on the valuation and reporting of current and non-currentassets and liabilities. The income determination aspects of these items are also considered.

Term Offered

ACCT-322 Intermediate Accounting II...

Prerequisites

ACCT 321 (completed with C or better)

Course Credits

3.00

Description

An examination of selected balance sheet and statement items. The focus of this communications intensive course is on the valuation and reporting of investments, and stockholders' equity. The income determination aspects of these items are also considered, along with special topics such as pensions, leases, deferred taxes, and cash flows.

Term Offered

ACCT-331 Cost Accounting...

Prerequisites

ACCT 202

Course Credits

3.00

Description

Concepts and procedures underlying the development of a cost accounting system for managerial decisions, control and performance reporting. The basic ideas of responsibility accounting are introduced.

Term Offered

ACCT-415 Not-For-Profit Acct & Control...

Prerequisites

ACCT 331

Course Credits

3.00

Description

It's a study of accounting principles, financial reporting, and methods of budgeting and controlling operations in government agencies, charitable foundations, hospitals, universities and other not-for-profit organizations.

Term Offered

ACCT-422 Federal Taxation II...

Prerequisites

ACCT 320

Course Credits

3.00

Description

Covers advanced individual tax topics such as cost recovery, itemized deductions, passive activity losses, AMT and complex basis rules, and covers the operation and formation of "C" corporations.

Term Offered

ACCT-430 Accounting Information Systems...

Prerequisites

ACCT 322; ISOM 310 or ISOM 423

Course Credits

3.00

Description

The design, operation, and use of accounting information systems. The functional relationships of the AIS within an organization are examined. A background in automated data processing, along with the important human and organizational considerations in system design and implementation, are also covered.

Term Offered

ACCT-431 Auditing and Assurance Services...

Prerequisites

ACCT 321 AND ACCT 331

Course Credits

3.00

Description

An advanced study of auditing process and philosophy. Preparation of audit working papers supporting an audit examination, and the report and opinion of the auditor to management, stockholders, and others are covered. This communications intensive course deals with internal auditing, environmental compliance and systems assurance.

Term Offered

ACCT-432 Advanced Accounting...

Prerequisites

ACCT 322, and Junior standing

Course Credits

3.00

Description

Coverage of accounting issues and procedures involve in business combinations and consolidated financial statement, partnerships, multinational issues and foreign currency issues.

Term Offered

ACCT-450 Accounting Theory & Practice...

Prerequisites

ACCT 431 (may be taken Concurrently)

Course Credits

3.00

Description

Addresses the non-technical foundations of accounting for CFOs, Audit Partners, FASB Members, and other leadership roles in accounting and finance. Core elements include knowledge leadership, networking, and innovation. Subject matter combines current financial issues with traditional and radical concepts. However, the primary objective is to provide practice in forming and expressing opinions and taking a stand, using communication for impact, anticipating and managing ethical conflicts, and clarifying one's own guiding principles.

Term Offered

ACCT-510 Independent Study...

Prerequisites

ACCT 322, ACCT 331 or approval from dept. chair

Course Credits

3.00

Description

Independent study allows students to expand their classroom experience by completing research in an area of interest not already covered by Suffolk courses. The student designs a unique project and finds a full-time faculty member with expertise in that topic who agrees to sponsor it and provide feedback as the proposal is refined. A well designed and executed research project broadens and/or deepens learning in a major or minor area of study and may also enhance a student s marketability to potential future employers. Students cannot register for an Independent Study until a full proposal is approved by the faculty sponsor, department chair, and academic dean. Many Independent study proposals require revisions before approval is granted; even with revisions independent study approval is NOT guaranteed. Students are strongly encouraged to submit a proposal in enough time to register for a different course if the proposal is not accepted. For complete instructions, see the SBS Independent/Directed Study Agreement and Proposal form available online.

Term Offered

ACCT-560 Experiential Component...

Prerequisites

Instructor's consent required

Course Credits

0.00

Description

Candidates require an approved record of 150 hours of accounting experience. Experience may be acquired through internship, part-or full-time employment,or cooperative education. Approval must be obtained from the Accounting Department. Accounting majors must register for the experiential component during the semester in which they will complete the required 150 hours.

Term Offered

ACCT-H201 Honors Acct Dec Making I...

Prerequisites

ENG 102; ISOM 120; MATH 130, 134, 146, or 161; 3.2 GPA

Course Credits

3.00

Description

Designed to provide a user of accounting information with the skills to appraise and manage a business. Students are introduced to the accounting cycle, the financial statements, and the theory underlying accounting as information. Coverage addresses current accounting topics, including relevant ethical and international issues found in the financial press.

Term Offered

ACCT-H202 Honors Acct for Dec Making II...

Prerequisites

ACCT 201 Honors Section, GPA of 3.2 or higher

Course Credits

3.00

Description

Enables students to apply the concepts and skills from the preceding course. They learn how to analyze the financial condition and performance of a firm, and how to use accounting information in business planning, decison-making, and control. Relevant current ethical and competitive issues found in the financial press are discussed in the course.

Term Offered