Using course materials, library resources, and recent corporate financial information, student teams will research and compare the financial health of two companies in the same industry. The work will culminate in a paper and presentations. Notes: Intended for students who are in their Junior year and who have already declared Accounting as their major.

Continuation of ACCOUNTG 321. Conceptual framework for accounting for a firm's reported liabilities. The nature of liabilities, their recognition, measurement, and disclosure. Motivation of management in choosing among acceptable accounting alternatives in each of these areas, and the economic choices of such consequences. Prerequisite: ACCOUNTG 321. (Those who did not receive at least C should seriously consider taking that course over, prior to enrollment in ACCOUNTG 322.)

Federal income tax law; emphasis on individual returns. Topics include determination of income, exemptions, deductions, and credits. Problems and tax cases involving the use of tax forms. Prerequisite: ACCTG 221.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Develops oral communication skills of advanced ESL students for academic formal presentations and informal discussion. Builds confidence and improves intelligibility through focus on English sounds, rhythm, stress, and intonation. Provides guidance and feedback for the attainment of an expert level of second language speaking and listening proficiency.

Not available at this time

Not available at this time

Promotes the achievement of an expert level of second language writing proficiency demanded by the university's academic community. Uses critical inquiry to explore global and local issues from multicultural perspectives as a basis for writing. Emphasizes the creation, revision, and reshaping of meaningful, clearly written texts in a variety of genres. Analyzes cultural influences on writing in different languages. Helps develop informed and independent writers.

A one-credit class that guides students through the proposal writing process required for entry into the BDIC major. Students will investigate career and graduate school options, finalize their course selections for the BDIC major and choose a faculty sponsor within the scope of the class. Admission to the class by application only.

In the BDIC Freshman Seminar, you will learn about the majors available at UMass and gain an understanding of how to combine them to create an ideal major, either through BDIC (Bachelor's Degree with Individual Concentration) or a different combination of majors or minors.