A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information. Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities.
Browse the course descriptions of all undergraduate courses that the University of Baltimore offers. ACCT or equivalent with a minimum grade of C. ACCT with a minimum grade of C. This course focuses on issues related to the reporting and analysis of financial accounting information.
The objective in this course is to examine in detail with an emphasis on both the "what" and the "why" the following financial topics: Emphasis is on case studies and other practical applications. ACCT with minimum grade of C. A comprehensive view of financial accounting concepts and principles, an intensive look at the nature and determination of the major financial statements, and an examination of current accounting practice, theory, and literature.
Topics include shareholders' equity, investments, income taxes, earnings per share, accounting changes, error analysis, and statement of cash flows. Projects use AIS applications on the revenue, expense, production and payroll cycles.
Topics covered include professional standards, professional ethics, audit planning, internal control, audit evidence, completing the audit, audit reports and standards for different assurance and non-assurance services. Special emphasis is given to legal liability, statistical sampling, audits of SEC registrants, research using the AICPA auditing database, and other assurance services.
A case study approach is used to attempt to create a realistic view of how an auditor organizes and carries out an audit examination.
Emphasis is on case study analysis and other practical applications of cost accounting practices to various business enterprises. Topics include income determination, deductions, property transactions, credits, procedures, and an introduction to corporation and partnership taxation, tax planning and ethical issues.
Also introduces gift and estate taxes and income taxation of estates and trusts. ACCT or equivalent. ACCT or equivalent with a minimum grade of B. Merrick School of Business student, or by permission of the instructor.
Examines basic litigation and fraud examination theory, identifies financial fraud schemes, explores the legal framework for damages and fraud and damage assessments and methodologies, and reviews earning management and financial reporting fraud.
Other topics include computer forensics and corporate governance and ethics. Actual litigation and fraud cases are used to highlight the evolving roles of forensic accounting. Ethical theories, codes of ethics relevant to accountants, corporate governance and professional and corporate social responsibility are covered.
The course emphasizes the application of concepts such as professionalism, integrity, independence and objectivity to individual decision-making. The course covers legal issues pertaining to agency, contracts, debtor-creditor relationships, securities and employment law.
The course also covers ethical and professional standards for certified public accountants. The course may be team taught; topic and instructor s may change from semester to semester. Course may be repeated for credit when topic changes.
The project must be of honors quality and must be finally approved by both the faculty director and a second faculty member. Course is eligible for a continuing studies grade. Students will work closely with both the firm and a faculty member. It is recommended that students complete an internship in their junior year.
Completion of nine semester hours of accounting with a minimum GPA of 3. Completion of MGMT or permission of the instructor. Permission of the instructor is required. ACCT or equivalent with a grade of C or better or instructor permission.
Completion of a major paper as part of the independent study is required.
This course focuses on the general concepts of anthropology as a discipline, the evolution and structure of human social groups, and in-depth culture description and cross-cultural comparison involving both past and extant societies. Physical anthropology has two major objectives: Archaeology is devoted to the study of the life ways of past peoples through the examination of cultural remains.
Students are introduced to the use of anthropological archaeology in the investigation of ancient peoples of the Old and New Worlds, as well as people of the recent past and how their lives were affected by European imperialism, institutionalized racism and the global capitalist system.
Students take the important concepts and theories of archaeology and learn how to apply them in academic research. This course has ANTH as a co-requisite.
Societies of a variety of time periods and levels of complexity are studied.AET Internal Combustion Engine Theory and Servicing. This is a theory/laboratory course designed to introduce the student to basic heat engine types, their .
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The promotional literature provided by the pharmaceutical companies cannot be entirely relied upon; moreover, very few physicians are equipped with the skills of critically appraising it. Pharmaceutical companies supply the promotional material in the form of flip-charts, brochures and leaflets.
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Copyediting-L also is not a professional association for editors; it . Featured. McKinsey Global Institute Our mission is to help leaders in multiple sectors develop a deeper understanding of the global economy. Gene has a Master of Arts from the University of Illinois, a B.A from the University of Arkansas, and has also studied at New York University, the Instituto Allende in Mexico, and the American Academy of Dramatic Arts in New York.