ACC 201 Introduction to Financial Accounting and Reporting |
3 Credits |
Introduction to Financial Accounting and
Reporting Accounting is the information system
organizations use to identify, record and
communicate relevant economic events and as
such all management students should have a
strong background in accounting. The purpose of
this course is to familiarize the students with basic
accounting concepts, principles, and methods as
well as to teach them the basic business
terminology they will encounter in future
management courses and in the business world.
The course will help the students appreciate the
role of accounting information in financial decision
making and is intended to serve as a foundation
for subsequent Accounting and Finance courses.
The topics covered include demand for accounting
information by internal and external users in
making investment and credit decisions; supply of
accounting information and the institutional
background for generally accepted accounting
principles; the format and the content of the four
basic financial statements; analysis and recording
of business transactions through the recording
cycle; accounting for current assets including trade
receivables and inventories; plant- property-
equipment and depreciation; financing through
short and long-term debt versus equity; and basic
financial ratio analysis. The course is based on
International Financial Reporting Standards (IFRS).
|
Last Offered Terms |
Course Name |
SU Credit |
Spring 2023-2024 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2023-2024 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2022-2023 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2022-2023 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2022-2023 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2021-2022 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2021-2022 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2021-2022 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2020-2021 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2020-2021 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2020-2021 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2019-2020 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2019-2020 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2019-2020 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2018-2019 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2018-2019 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2018-2019 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2017-2018 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2017-2018 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2017-2018 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2016-2017 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2016-2017 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2016-2017 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2015-2016 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2015-2016 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2015-2016 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2014-2015 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2014-2015 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2014-2015 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2013-2014 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2013-2014 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2013-2014 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2012-2013 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2012-2013 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2011-2012 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2011-2012 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2011-2012 |
Introduction to Financial Accounting and Reporting |
3 |
Spring 2010-2011 |
Introduction to Financial Accounting and Reporting |
3 |
Fall 2010-2011 |
Introduction to Financial Accounting and Reporting |
3 |
Summer 2009-2010 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2009-2010 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Fall 2009-2010 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Summer 2008-2009 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2008-2009 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Fall 2008-2009 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2007-2008 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Fall 2007-2008 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2006-2007 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Fall 2006-2007 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2005-2006 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Fall 2005-2006 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
Spring 2004-2005 |
Introduction to Financial Accounting and Reporting (MGMT202) |
3 |
|
Prerequisite: __ |
Corequisite: ACC 201R |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 201R Introduction to Financial Accounting and Reporting-Recitation |
0 Credit |
|
Last Offered Terms |
Course Name |
SU Credit |
Spring 2023-2024 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2023-2024 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2022-2023 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2022-2023 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2022-2023 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2021-2022 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2021-2022 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2021-2022 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2020-2021 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2020-2021 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2020-2021 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2019-2020 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2019-2020 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2019-2020 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2018-2019 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2018-2019 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2018-2019 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2017-2018 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2017-2018 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2017-2018 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2016-2017 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2016-2017 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2016-2017 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2015-2016 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2015-2016 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2015-2016 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2014-2015 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2014-2015 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2014-2015 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2013-2014 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2013-2014 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2013-2014 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2012-2013 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2012-2013 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2011-2012 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2011-2012 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2011-2012 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Spring 2010-2011 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Fall 2010-2011 |
Introduction to Financial Accounting and Reporting-Recitation |
0 |
Summer 2009-2010 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2009-2010 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Fall 2009-2010 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Summer 2008-2009 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2008-2009 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Fall 2008-2009 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2007-2008 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Fall 2007-2008 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2006-2007 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Fall 2006-2007 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2005-2006 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Fall 2005-2006 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
Spring 2004-2005 |
Introduction to Financial Accounting and Reporting-Recitation (MGMT202R) |
0 |
|
Prerequisite: __ |
Corequisite: ACC 201 |
ECTS Credit: NONE ECTS (NONE ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 301 Managerial Accounting |
3 Credits |
Managerial accounting systems generate information
that will assist managers in making day-to-day and
and long-term strategic decisions. The course introduces
the students to the design of accounting procedures and
systems that support managerial planning and control
of operations. It covers topics such as cost
classifications, definitions, and behavior; design
and analysis of product cost systems and product mix
decisions; cost-volume-profit relationships; overhead
cost allocations; developing cost standards and
responsibility accounting systems; variance analysis; and
introduction to activity-based costing.
|
Last Offered Terms |
Course Name |
SU Credit |
Spring 2023-2024 |
Managerial Accounting |
3 |
Fall 2023-2024 |
Managerial Accounting |
3 |
Spring 2022-2023 |
Managerial Accounting |
3 |
Fall 2022-2023 |
Managerial Accounting |
3 |
Spring 2021-2022 |
Managerial Accounting |
3 |
Fall 2021-2022 |
Managerial Accounting |
3 |
Summer 2020-2021 |
Managerial Accounting |
3 |
Spring 2020-2021 |
Managerial Accounting |
3 |
Fall 2020-2021 |
Managerial Accounting |
3 |
Summer 2019-2020 |
Managerial Accounting |
3 |
Spring 2019-2020 |
Managerial Accounting |
3 |
Fall 2019-2020 |
Managerial Accounting |
3 |
Summer 2018-2019 |
Managerial Accounting |
3 |
Spring 2018-2019 |
Managerial Accounting |
3 |
Fall 2018-2019 |
Managerial Accounting |
3 |
Summer 2017-2018 |
Managerial Accounting |
3 |
Fall 2017-2018 |
Managerial Accounting |
3 |
Fall 2016-2017 |
Managerial Accounting |
3 |
Fall 2015-2016 |
Managerial Accounting |
3 |
Spring 2014-2015 |
Managerial Accounting |
3 |
Spring 2013-2014 |
Managerial Accounting |
3 |
Fall 2013-2014 |
Managerial Accounting |
3 |
Spring 2012-2013 |
Managerial Accounting |
3 |
Fall 2012-2013 |
Managerial Accounting |
3 |
Spring 2011-2012 |
Managerial Accounting |
3 |
Fall 2011-2012 |
Managerial Accounting |
3 |
Spring 2010-2011 |
Managerial Accounting |
3 |
Fall 2010-2011 |
Managerial Accounting |
3 |
Spring 2009-2010 |
Managerial Accounting |
3 |
Fall 2009-2010 |
Managerial Accounting |
3 |
Spring 2008-2009 |
Managerial Accounting |
3 |
Fall 2008-2009 |
Managerial Accounting |
3 |
Spring 2007-2008 |
Managerial Accounting |
3 |
Fall 2007-2008 |
Managerial Accounting |
3 |
Spring 2006-2007 |
Managerial Accounting |
3 |
Fall 2006-2007 |
Managerial Accounting |
3 |
Spring 2005-2006 |
Managerial Accounting |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
or MGMT 202 - Undergraduate - Min Grade D |
Corequisite: |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 401 Intermediate Financial Accounting and Reporting |
3 Credits |
The purpose of this course is to enhance
students' understanding of financial reporting
and accounting practice through knowledge and
skill refinement. The course is a continuation of
ACC 201 - Introduction to Financial Accounting
and Reporting. Differences between the US and
International accounting standards and the
ethical dilemmas faced by the managers and
accounting professionals are covered. Drawing
on examples from the annual reports of real
companies, the course goes into more advanced
accounting topics such as: company income tax,
non-current asset revaluations and impairments,
accounting for long-term liabilities, and
accounting for investments in debt and equity
securities.
|
Last Offered Terms |
Course Name |
SU Credit |
Fall 2019-2020 |
Intermediate Financial Accounting and Reporting |
3 |
Fall 2018-2019 |
Intermediate Financial Accounting and Reporting |
3 |
Fall 2013-2014 |
Intermediate Financial Accounting and Reporting |
3 |
Spring 2012-2013 |
Intermediate Financial Accounting and Reporting |
3 |
Spring 2011-2012 |
Intermediate Financial Accounting and Reporting |
3 |
Spring 2007-2008 |
Intermediate Financial Accounting and Reporting |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 402 Advanced Issues in Financial Accounting |
3 Credits |
The course covers more advanced issues in financial
accounting and reporting including business
combinations and other inter-corporate
investments, consolidated financial statements,
multinational accounting issues such as foreign
currency translation and transactions, special
reporting concerns including interim reporting and
segmental reporting, accounting for intra-
period tax allocation, accounting changes and
errors analyses, and accounting for derivative
financial instruments.
|
Last Offered Terms |
Course Name |
SU Credit |
|
Prerequisite: ACC 401 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 403 Auditing |
3 Credits |
Auditing The course provides an introduction to
the theory and practice of auditing, emphasizing
the importance of accountability and professional
ethics and the role of the independent auditor in
an organization. It helps the students learn the
steps in the audit process in accordance with the
International Auditing Standards. The topics
covered include the demand for assurance
services, responsibilities and objectives of the
auditor, risk of material misstatement, fraud,
internal control, planning and performing audit
procedures, and the preparation and analysis of
the auditors' report.
|
Last Offered Terms |
Course Name |
SU Credit |
Fall 2020-2021 |
Auditing |
3 |
Fall 2019-2020 |
Auditing |
3 |
Spring 2018-2019 |
Auditing |
3 |
Fall 2017-2018 |
Auditing |
3 |
Fall 2016-2017 |
Auditing |
3 |
Fall 2013-2014 |
Auditing |
3 |
Fall 2012-2013 |
Auditing |
3 |
Spring 2011-2012 |
Auditing |
3 |
Spring 2010-2011 |
Auditing |
3 |
Spring 2009-2010 |
Auditing |
3 |
Spring 2008-2009 |
Auditing |
3 |
Spring 2007-2008 |
Auditing |
3 |
Fall 2006-2007 |
Auditing |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
Corequisite: |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 404 International Accounting |
3 Credits |
This course sensitizes the students interested in accounting
and finance to the international dimensions of financial
reporting and the recent harmonization efforts of the
International Accounting Standards Board. The topics
covered include: a brief history of international accounting
and harmonization efforts; comparative accounting methods
used in different countries; classification of basic
accounting systems; reporting and disclosure requirements
in different equity markets; foreign currency transactions
and translations; international taxation and transfer
pricing.
|
Last Offered Terms |
Course Name |
SU Credit |
Spring 2020-2021 |
International Accounting |
3 |
Spring 2019-2020 |
International Accounting |
3 |
Fall 2018-2019 |
International Accounting |
3 |
Spring 2017-2018 |
International Accounting |
3 |
Spring 2016-2017 |
International Accounting |
3 |
Spring 2014-2015 |
International Accounting |
3 |
Spring 2013-2014 |
International Accounting |
3 |
Spring 2012-2013 |
International Accounting |
3 |
Spring 2011-2012 |
International Accounting |
3 |
Fall 2010-2011 |
International Accounting |
3 |
Fall 2009-2010 |
International Accounting |
3 |
Fall 2008-2009 |
International Accounting |
3 |
Fall 2007-2008 |
International Accounting |
3 |
Spring 2006-2007 |
International Accounting |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 405 Financial Statement Analysis |
3 Credits |
Financial statement analysis is concerned with
extracting relevant information from a firm's
financial statements to answer questions about
that firm. This is a technical course which integrates
finance and accounting concepts together with the
appropriate tools of analysis. It will help students
understand how businesses work, how value is generated,
and how this value is (or is not) captured in the
financial statements. Emphasis will also be given to
interpreting information in financial statements in
order to make sound credit, investing, and equity analysis
decisions. Topics covered in the course will include a
review of the related conceptual framework and
the contents of financial statements as well as their
footnotes, tools and procedures common to financial
statement analysis, accounting and finance based valuation
analysis tools, and preparation and interpretation of
state-of-the-art credit and equity research reports.
|
Last Offered Terms |
Course Name |
SU Credit |
Fall 2022-2023 |
Financial Statement Analysis |
3 |
Fall 2021-2022 |
Financial Statement Analysis |
3 |
Spring 2018-2019 |
Financial Statement Analysis |
3 |
Spring 2016-2017 |
Financial Statement Analysis |
3 |
Spring 2015-2016 |
Financial Statement Analysis |
3 |
Fall 2012-2013 |
Financial Statement Analysis |
3 |
Fall 2011-2012 |
Financial Statement Analysis |
3 |
Fall 2010-2011 |
Financial Statement Analysis |
3 |
Fall 2009-2010 |
Financial Statement Analysis |
3 |
Fall 2008-2009 |
Financial Statement Analysis |
3 |
Fall 2007-2008 |
Financial Statement Analysis |
3 |
Spring 2006-2007 |
Financial Statement Analysis |
3 |
|
Prerequisite: FIN 301 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 406 Intermediate Managerial Accounting |
3 Credits |
The course is a continuation of the ACC301. It
deals with more advanced forms of management
accounting and management control such as
variance analysis, activity based costing, activity
based management, strategic cost management
and financial and non-financial performance
evaluation.
It will use a number of cases to enhance the
practical applications of the course content.
|
Last Offered Terms |
Course Name |
SU Credit |
|
Prerequisite: ACC 301 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 450 Selected Topics in Accounting I |
3 Credits |
Topics of these courses will be announced when they are
offered.
|
Last Offered Terms |
Course Name |
SU Credit |
Fall 2011-2012 |
Selected Topics in Accounting I |
3 |
Spring 2010-2011 |
Selected Topics in Accounting I |
3 |
Spring 2009-2010 |
Selected Topics in Accounting I |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|
ACC 451 Selected Topics in Accounting II |
3 Credits |
Topics of these courses will be announced when they are
offered.
|
Last Offered Terms |
Course Name |
SU Credit |
Spring 2013-2014 |
Selected Topics in Accounting II |
3 |
Spring 2008-2009 |
Selected Topics in Accounting II |
3 |
Spring 2007-2008 |
Selected Topics in Accounting II |
3 |
|
Prerequisite: ACC 201 - Undergraduate - Min Grade D |
Corequisite: __ |
ECTS Credit: 6 ECTS (6 ECTS for students admitted before 2013-14 Academic Year) |
General Requirements: |
|
|