Course Descriptions Jason Harle T
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.As a follow-up to Tuesday’s post about the majority-minority public schools in Oslo, the following brief account reports the latest statistics on the cultural enrichment of schools in Austria.
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Established in the early twentieth century; it is the responsibility of this . Abstract--To understand the relations between sibling interactions and the social adjustment of children with behavior problems, 53 aggressive 1st- and 2nd-grade children, their mothers, and their siblings were interviewed about positive and negative aspects of the sibling relationship.
Reentry Central is the national website for news and information on the subject of reentry and related criminal justice issues.