Description not available at this time

Social entrepreneurship involves using the skills and strategies of business to innovatively and sustainably solve social, environmental, and economic problems. As a result, this course will help students identify and create business opportunities that have positive social impacts.

This seminar is a Culminating Experience course and offers an opportunity for students to apply what they have learned throughout the accounting curriculum and express an authoritative, well-researched position on an accounting issue currently in front of the FASB, EITF or SEC. The student will develop an appreciation for the legislative and administrative rule-making processes and actively participate in that process by producing a comment letter suitable for publication as part of the public record of discussion surrounding the proposed rule change.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

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.

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.)

Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.
Prerequisite: ACCOUNTG 222.

Focus on the use of cost accounting information to help planning and control activities in a business enterprise. Topics include methods for determining the costs of products and services (includes job order, process, standard and activity based cost systems), for assessing product and project profitability, and for budgeting and monitoring costs and profits. Emphasis on usefulness and limitations of cost accounting information.
Prerequisite: ACCOUNTG 222.

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Not available at this time