Courses
Accounting
Check back on December 15th for Summer 2010 courses.
Courses in: | Metropolitan College | School of Management | Graduate School of Management |
Metropolitan College
| Undergraduate Courses | Graduate Courses |
UNDERGRADUATE COURSES
Principles of Accounting
MET AC 200
Introduction to accounting concepts
for non-business students. Financial statements; the accounting cycle; cash,
accrual, and other methods of income measurement. Corporations: operations,
organization, and stockholders’ equity. Introduction to cost accounting
and managerial control techniques. Does not substitute for AC 201. 4 cr.
Accounting I
MET AC 201
Basic principles of financial accounting underlying transaction analysis and
the preparation of financial statements. Requirement for accounting degree
candidates. 4 cr.
GRADUATE COURSE
Financial and Managerial Accounting
MET AC 630
Introduction to the concepts, methods, and problems of financial and
managerial accounting. Includes data accumulation, accounting principles, financial
statement analysis, measurement and disclosure issues, cost analysis, budgeting
and control, production costs, and standard costs. 4 cr.
School of Management
UNDERGRADUATE COURSES
School of Management undergraduate courses will be held in two six-week terms or, in some cases, as noted, in one twelve-week term. Twelve-week courses meet May 19-August 7, 2009.
Non-SMG Boston University degree candidates: Permission is required for SMG courses. Beginning March 4, students should go to the SMG Undergraduate Program Office for permission. For more information, contact the SMG Undergraduate Program Office at 617-353-2650.
Visiting students can register online, by mail, or in person at the Summer Term office beginning March 4.
SMG students should register via the Student Link beginning March 4.
Financial Accounting
SMG AC 221
Prereq: SMG SM 121/122 or SMG SM 299, sophomore standing. Sophomore
requirement. Basic concepts underlying financial statements and accounting procedures
used in preparing statements of financial position, income statements, and statements
of cash flow. Stresses the interpretation, analysis, and evaluation of published
financial statements. 4 cr.
Managerial Accounting
SMG AC 222
Prereq: SMG AC 221, SMG SM 221 (previous or concurrent) highly recommended,
and sophomore standing. Sophomore requirement. SMG AC 222 is a department-coordinated
course that introduces the basic principles, methods, and challenges of modern
managerial accounting. It covers traditional topics such as job-order costing,
cost-volume-profit analysis, budgeting and variance analysis, profitability
analysis, relevant costs for decision making, and cost-plus pricing, as well
as emerging topics such as Activity-Based Cost (ABC) accounting. The material
is examined from the perspective of students preparing to use management accounting
information as managers, to support decision making (such as pricing, product
mix, sourcing, and technology decisions) and short- and long-term planning,
and to measure, evaluate, and reward performance. The course emphasizes the
relationships between accounting techniques and other organizational activities
(such as strategy and motivation). 4 cr.
Advanced Accountancy Certificate Program
The School of Management offers a Certificate in Advanced Accountancy
designed to fulfill the
150-credit hour requirement to sit for the Certified Public Accounting exam.
Students may opt to take the following five courses as a block for the Certificate
program,
or as individual components.
Advanced Accounting
SMG AC 541
Prereq: SMG AC 348. Examines accounting issues relating to business
combinations and foreign operations (accounting for mergers and acquisitions,
constructing consolidated financial statements, recording foreign-currency
transactions and hedging exchange risk, translating foreign subsidiaries'
local-currency financial statements), business segments, reporting for local
governments, and the impact of the SEC and international standards on financial
reporting. 4 cr.
International Accounting
SMG AC 544
Prereq: SMG AC 348. Current international accounting regulations and
practices are discussed. Focuses on the impact of international accounting
regulations
and practices upon multinational corporations' financial planning, their economic
consequences, and international financial statement analysis. Additional discussions
deal with joint ventures, foreign currency transactions and translation of
foreign financial statements, international taxation, and international standards
and
organizations. 2 cr.
Not-for-Profit Accounting
SMG AC 555
Prereq: SMG AC 348. This course deals with the principles
of accounting and reporting for nonprofit organizations and local government.
2 cr.
Auditing
SMG AC 565
Prereq: SMG AC 348. Introduces the basic concepts underlying auditing
and assurance services (including materiality, audit risk, and evidence) and
demonstrates how to apply these concepts to audit and assurances services through
financial statement audits. 4 cr.
Principles of Income Taxation II
SMG AC 579
Prereq: SMG AC 469. Certain common and special Federal tax laws for
individuals, partnerships, corporations, estates, trusts, and miscellaneous
entities. Topics include income tax returns for partnerships, business corporations,
special corporations, decedents, estates, and trusts. Survey coverage of corporate
liquidations, pension and profit-sharing plans, IRS audits, and estate and gift
taxes. 4 cr.
Graduate School of Management
GRADUATE COURSES
Candidates for the MBA at Boston University are given first consideration
for enrollment in the courses offered by the Graduate School of Management.
Students currently matriculated as candidates for other graduate degrees offered
by Boston University (except Metropolitan College), visiting MBA students from
other AACSB accredited institutions, and MBA alumni from GSM or another AACSB
accredited institution may be granted permission to enroll on a space available
basis, provided that they meet criteria established by the School of Management
for registration as "cross enrolled students" and the student fills
out the appropriate "cross enrollment application." All students
must meet the prerequisites established for enrollment in advanced courses.
All registration for Summer Term courses must be done at the School of Management
Graduate Programs Office, 595 Commonwealth Avenue, Room 104, before May 18 for
classes taking place in the first half of the session, and before July 7 for
classes taking place in the second half of the session.
GSM Summer 1 classes begin Monday, May 18 and end Monday, July 6. Summer 2
classes begin Tuesday, July 7 and end Monday, August 24. There will be no class
sessions on Memorial Day (observed Monday, May 25), or Independence Day (observed
Friday, July 3).
Financial Statement Analysis & Investor
Decisions
GSM AC 814
Prereq: GSM OB 712/713, AC 710/711, QM 716/717,
MK 723/724, FE 721/722. This course is designed to develop skills in interpreting
and analyzing the financial reports prepared by firms for investors and creditors.
The following topics are covered: 1) analyzing profitability and risk, (2)
understanding
the major accounting choices affecting financial statements and managerial
incentives that influence these choices, (3) assessing the quality of earnings,
(4) using
cash-flow based and earnings-based valuation models. The course also includes
a brief review of some important accounting principles, emphasizing areas
that
were not covered in AC710. [Lectures, exercises, exams, and project.] 3 or
4 cr.
Advanced Accounting
GSM AC 841
Prereq: GSM AC 710/711, AC 847 and AC 848 (or concurrently). Examines accounting principles
and practices related to business combinations and foreign operations (accounting
for mergers and acquisitions, constructing consolidated financial statements,
recording foreign currency transactions and hedging exchange risk, translating
foreign subsidiaries' local currency financial statements), business segments,
reporting for local governments, and the impact of the SEC and international
standards on financial reporting. Meets with SMG AC 541. This class follows
the University's Summer Term Schedule. 3 or 4 cr.
Auditing Issues & Problems
GSM AC 865
Prereq: GSM AC 710/711 and AC 847. Introduces the basic concepts underlying
auditing and assurance services (including materiality, audit risk, and evidence)
and demonstrates how to apply those concepts to audit and assurance services
through financial statement audits. Meets with SMG AC 565. This class follows
the University's Summer Term Schedule. 3 or 4 cr.
