| Accounting and Finance |
ACFI 620 - Topics in Accounting
Credits:
4.00
Special topics; may be repeated. Prereq: ACFI 621 or ACFI
723 depending on topics and junior standing.
ACFI 621 - Intermediate Financial Accounting I
Credits:
4.00
Examination of the nature and applicability of accounting
theory and the conceptual framework of accounting.
Development of the capacity to address and resolve issues
and problems in financial reporting. Topics include
valuation and reporting of current and operating assets,
and revenue recognition. Prereq: all Group A courses.
ACFI 622 - Intermediate Financial Accounting II
Credits:
4.00
Selected topics within financial reporting such as
accounting for investments, leases, pensions, and income
taxes. Focus on how and why these issues are accounted
for in the manner prescribed by current GAAP. Prereq:
ACFI 621.
ACFI 640 - Topics in Finance I
Credits:
4.00
Special topics; may be repeated. Prereq: ACFI 601 and
junior standing.
ACFI 701 - Financial Policy
Credits:
4.00
Development of analytical tools and practical skills for
recognizing and solving complex problems of business
finance. Working-capital management, capital budgeting,
cost of capital, capital structure, and dividend policy.
Prereq: ACFI 601.
ACFI 702 - Investments Analysis
Credits:
4.00
Security valuation, efficient markets, portfolio management,
options, and alternative investments. Computer research
topics. Prereq: ACFI 601; permission.
ACFI 703 - International Financial Management
Credits:
4.00
Financial management problems facing multinational firms.
Primary focus on effects of currency denominations on
financial decisions. Prereq: ACFI 601.
ACFI 704 - Derivative Securities and Markets
Credits:
4.00
Derivative assets and markets, and their role in business
decision-making and portfolio management. Emphasis on
practical and theoretical aspects of hedging and speculating
using futures and options for both commodities and financial
assets, including their market mechanics. Prereq: ACFI 601.
ACFI 720 - Topics in Finance II
Credits:
4.00
Special topics. Prereq: ACFI 601 and senior standing.
Writing intensive.
ACFI 723 - Advanced Managerial Accounting Concepts and Applications
Credits:
4.00
Builds on the basic managerial accounting course by
continuing the theme of accounting as a management tool.
Emphasis is on cost accounting as a source of data for
measuring and improving the economic condition of the
enterprise. Newly evolving management themes are
integrated into the traditional topics of planning and
control, cost analysis, overhead allocation, transfer
pricing, and decision modeling. Prereq: all Group A courses.
ACFI 724 - Auditing
Credits:
4.00
Philosophy and environment of auditing, with attention to an
understanding of the major auditing concepts and objectives
and its judgment process. Emphasis on the nature and
economic purpose of audits, standards, professional ethics,
auditors' legal liability, internal control, and audit
evidence. Includes audit procedures, reports, and computer
software. Prereq: ACFI 621. Writing intensive.
ACFI 725 - Financial Statement Analysis
Credits:
4.00
Methods and tools of analysis and interpretation of
financial statement data. Use of financial information
in a variety of decision making situations including a
prediction of corporate earnings, debt ratings, and
financial distress; lending decisions; risk analysis; and
equity valuations. Prereq: ACFI 621, all Group B
courses, and senior standing. Not offered every year.
ACFI 726 - Introduction to Federal Income Tax
Credits:
4.00
Federal income tax concepts and law applicable to
individuals. Coverage includes taxable income and
deductions, passive activities, alternative minimum tax,
property transactions and compensation. Prereq: ACFI 601.
ACFI 740 - Topics in Accounting II
Credits:
4.00
Special topics. Prereq: ACFI 621 or 723, depending on
topics, and senior standing.
ACFI 750 - Internships in Accounting
Credits:
1.00 to 4.00
Accounting fieldwork in a business or other type of
organization. Supervision provided by the organization,
and consultation provided by the faculty sponsor. Written
report required. Course credits vary according to the
nature of the fieldwork, to be determined by the faculty
sponsor. Prereq: seniors in high standing; permission.
Cr/F.
ACFI 751 - Internships in Finance
Credits:
1.00 to 4.00
Finance fieldwork in a business or other type of
organization. Supervision provided by the organization, and
consultation provided by the faculty sponsor. Written
report required. Course credits vary according to the
nature of the fieldwork, to be determined by the faculty
sponsor. Prereq: seniors in high standing; permission.
Cr/F.
ACFI 752 - Independent Studies in Accounting
Credits:
1.00 to 4.00
Student-designed individual research projects, approved by a
faculty sponsor. Paper required. Course credits vary
according to the nature of the project, to be determined by
the faculty sponsor. Prereq: seniors in high standing;
permission.
ACFI 753 - Independent Studies in Finance
Credits:
1.00 to 4.00
Student-designed individual research projects, approved by
a faculty sponsor. Paper required. Course credits vary
according to the nature of the project, to be determined by
the faculty sponsor. Prereq: seniors in high standing;
permission.
ACFI 754 - Honors Seminar in Accounting and Finance
Credits:
4.00
Seminar discussions of advanced readings in accounting and
finance. For seniors with standing in the honors program.