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Accounting

GBAN 101 Principles of Accounting I (3 Credits)

Introduction to the double-entry system of debits and credits, journal entries and general ledger accounts, steps leading up to financial statement preparation and format of financial statements. Also included are studies of merchandising companies and determination of inventory balances and cost of goods sold, and an introduction to the accounting treatment of various assets and liabilities.

Prerequisite: GSM 130

GBAN 102 Principles of Accounting II (3 Credits)

Focuses on partnership and corporate accounting, as well as statements of cash flow and financial statement analysis. Overviews of complex partnership issues, as well as complex corporate issues, are covered.

Prerequisite: GBA 101

GBAN 103 Accounting I/Workshop (1 Credits)

Hands-on utilization of computer program, used in the accounting profession will be taught.

Prerequisite: Corequisite: GBA 101

GBAN 104 Accounting II/Workshop (1 Credits)

Additional applications of the computer based software will be used.

Prerequisite: Corequisite: GBA 102

GBAN 201 Intermediate Accounting I (3 Credits)

Reviews financial accounting standards, as well as the conceptual framework underlying financial accounting. Includes an extensive review of the income statement and balance sheet, and introduces the statement of cash flows. Particular emphasis is placed on the accounting for current assets such as cash, receivables and inventories, as well as long-term assets such as property, plant and equipment. Examines the accounting for intangible assets such as patents and goodwill, as well as for current and contingent liabilities.

Prerequisite: GBA 102

GBAN 202 Intermediate Accounting II (3 Credits)

Focuses on the accounting for long-term debt, leases, pensions, investments and income taxes. Detailed review of the stockholders equity section of the balance sheet, inclusive of earnings-per-share calculations. Examines the issues of revenue recognition and the treatment of various accounting changes and errors.

Prerequisite: GBA 201

GBAN 209 Financial Statement Analysis (3 Credits)

Studies the objectives of important classes of external decision-makers, such as security analysts, credit grantors, etc. Covers the tools of analysis that are employed in the achievement of major analytical objectives, such as short-term liquidity, capital structure, and operating performance.

Prerequisite: GBA 102

GBAN 213 Cost Accounting (3 Credits)

Focuses on cost determination for manufacturers, products and services. This includes the establishment and maintenance of job order and process cost systems, and the classification of costs as product or period, direct or indirect. Included are managerial techniques and systems such as budgeting and variance analysis, which enable a business to manage its affairs more efficiently.

Prerequisite: GBA 102. Co-requisite: GBA 201

GBAN 214 Managerial Cost Accounting (3 Credits)

Process costing techniques, utilizing actual, normal, and standard cost, problems of spoilage and waste, costing methods for joint and by-products; relevant costing concepts applied to the area of capital budgeting with its related tax aspects, techniques of discounted cash flow and the ranking of projects; income effects of alternative product costing methods, determination of cost behavior patterns, inventory planning, control and valuation, decentralization and transfer pricing, decision models under conditions of uncertainty.

Prerequisite: GBA 213

GBAN 217 Business Taxes (3 Credits)

A comprehensive course in payroll accounting. Students learn to calculate wages, determine types and amounts of payroll deductions and to identify the stages of the payroll cycle, laws, rules and regulations as they apply to the payroll process. A hands-on manual and computerized approach to payroll accounting is utilized.

Prerequisite: Co-requisite: GBA 102

GBAN 301 Advanced Accounting (3 Credits)

Provides an overview of the accounting for partnerships, government and not-for profit organizations. Examines statement of cash flows preparation, as well as the issue of segment reporting. Introduces the concept of international accounting by reviewing foreign currency transactions and translation of foreign financial statements. Emphasis on the accounting for business combinations and preparation of consolidated financial statements.

Prerequisite: GBA 202 and appropriate grade on the screening exam.

GBAN 302 Government and Not-For-Profit Accounting (3 Credits)

State and local governmental accounting and its operation on a fund basis. Three broad categories of funds are studied: governmental, proprietary, and fiduciary. Not-for-profit entities and their accounting systems: voluntary health and welfare organizations, colleges and universities, and health care organizations. The study of regulatory and taxation issues as they relate to NPOs.

Prerequisite: GBA 102. Co-requisite: GBA 201

GBAN 305 Managerial Auditing for Non-CPA Students (3 Credits)

Introduces the audit function and process. Discussion of auditing standards, ethics, and legalities in relation to performing an audit. Topics covered include basic audit objectives, documentation, as well as basic audit concepts. Please Note: This course does not satisfy the auditing requirement needed for a CPA certification. Students who are ineligible to take EBA 308 Auditing (please see the bulletin of the Lander Colleges of Arts and Sciences) may take this course to satisfy auditing requirements for other degree programs.

Prerequisite: Prerequisite: GBA 202 AND GBA 314

GBAN 308 Auditing (3 Credits)

Focuses on the audit process. Emphasis is placed upon three phases of an audit engagement. Introduces the procedures employed in the audit of both balance sheet and income statement accounts in accordance with GAAP. Provides an in-depth study of the form and content of the auditor’s standard report, as well as modifications thereto.

Prerequisite: GBA 202 and appropriate grade on the screening exam.

GBAN 314 Federal Income Taxation of Individuals (3 Credits)

This first course in taxation focuses on the federal taxation of individuals. The individual tax formula is explored in depth, concentrating on gross income, deductions, exemptions, tax calculations and tax credits. Basic tax concepts, such as capital gains and losses, net operating losses and accounting periods and methods, are covered.

Prerequisite: GBA 102. Co-requisite: GBA 201

GBAN 316 Corporation & Partnership Tax (3 Credits)

This second course in taxation focuses on the federal taxation of regular and small business corporations as well as partnerships. An overview of complex corporate issues, such as stock redemptions, liquidations, and reorganizations, as well as complex partnership issues, is presented.

Prerequisite: GBA 314 and 201

GBAN 440 International Accounting (3 Credits)

This course provides an overview of managerial and financial accounting issues encountered by multinational corporations or firms involved in international business. These issues include the diversity of worldwide accounting principles and the prospects for uniform international accounting standards, foreign currency transactions and translation, inflation, various technical accounting methods and the implications of their application, financial disclosures, analysis of financial statements, auditing, risk management investment analysis, methods of financing transfer pricing, and taxation. These topics are viewed from the perspective of companies based in the U.S. that operate in diverse business environments throughout the globe. A requirement for the course will stress the ability to write reports some of which will require the student to analyze foreign company financial statements.

Prerequisite: GBA 202

GBAN 451 Contemporary Issues in Accounting (3 Credits)

A comprehensive review of principles of accounting and auditing. Discussion of problems selected. from the CPA examination papers of the AICPA.

Prerequisite: Senior status. Co-requisite: GBA 301, GBA 308.

GBAN 481 Independent Study in Accounting (3 Credits)

Students investigate selected topics in the major areas under the direction of a faculty advisor. Independent study develops and demonstrates ability to conduct independent research, perform independent studies in a specialized area, and present the results in writing of professional quality.

Prerequisite: Permission of the department Chair

GBAN 493 Research Project in Accounting (3 Credits)

Prerequisite: Senior status or departmental permission

GBAN 494 Senior Honors Project in Accounting (3 Credits)

Prerequisite: GBA 301 and departmental permission

GBAN 498 Internship in Accounting (3 Credits)

An internship is an experiential activity undertaken in a business, government or non-profit organization for academic credit. Enrolling for internship credits includes supervision of the course by a faculty member and by someone in the host organization. Students will be evaluated periodically by a supervisor in the participating firm and will be required to complete a term paper that will be graded by the Chair of the department or its designee.

Prerequisite: Senior status and a GPA of 2.5 in the major, permission of department Chair

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