Accounting & Information Systems

Engelhard Hall, 1st floor
Phone: 973-353-5169
Fax: 973-353-1345
http://business.rutgers.edu

FOR BUSINESS WRITING COURSES SEE: ENGLISH-COMPOSITION & WRITING, ARTS & SCIENCES UNDERGRADUATE COURSES

INTRODUCTION TO FINANCIAL ACCOUNTING (3 cr.)
29:010:203:B1:80806
DAY: 5/27-7/3
MTWTh 1:00-2:45
MEDINETS                        SMITH 241

29:010:203:B6:80807
EVE: 5/27-7/3
TTh 6:00-9:30
ALEXANDER-SMITH       ACKERSON 123

29:010:203:H1:84204
DAY: 7/7-8/13
MTWTh 10:15-12:00
SANNELLA      CONKLIN 342

Introduction to the theoretical structure of accounting and methods and procedures necessary to achieve effective financial reporting. Overview of the balance sheet, income statement, and statement of cash flows. Includes complete treatment of the accounting cycle; asset, liability, and equity accounts; and introduction to consolidated financial statements.

INTRODUCTION TO MANAGERIAL ACCOUNTING (3 cr.)
29:010:204:B6:81462
EVE: 5/27-7/3
TTh 6:00-9:30
LOMBARDI          SMITH 220

29:010:204:H1:80860
DAY: 7/7-8/13
MTWTh 1:00-2:45
DAHLBERG          HILL 101

29:010:204:H6:80808
EVE: 7/7-8/13
TTh 6:00-9:45
LOMBARDI           SMITH 220

Fundamental principles of cost and managerial accounting applied to manufacturing and service enterprises. Includes an introduction to cost behavior, managerial decision models, cost and budgetary planning and control, standard costing, analysis of variance, job order and process costing systems, cost allocation, and responsibility accounting. Introduction to the new manufacturing environment, including activity-based costing.

COST & QUALITY MANAGEMENT (3 cr.)
29:010:304:T1:81270
DAY: 5/27-8/13
SATURDAY 9:00-1:00
MEDINETS          MEC 104

In-depth coverage of the new manufacturing environment; activity-based costing, cost and quality management, material resource planning, and strategic performance measures.

INTERMEDIATE ACCOUNTING I (3 cr.)
29:010:305:B1:80929
DAY: 5/27-7/3
MTWTh 10:15-12:00
SANNELLA    MEC 105

Advanced application of accounting principles to the accounting and reporting of asset, liability, and equity accounts and the financial statements. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. The conceptual framework of accounting, current and noncurrent assets and liabilities, stockholders' equity, leases, pensions, earnings per share, deferred taxes, and stock options are included.

INTERMEDIATE ACCOUNTING II (3 cr.)
29:010:306:B1:82282
DAY: 5/27-7/3
MTWTh 1:00-2:45
SANNELLA     MEC 105

29:010:306:H1:84203
DAY: 7/7-8/13
MW 8:15-10:00
SANNELLA     HILL 103

29:010:306:H6:82825
EVE: 7/7-8/13
TTh 6:00-9:45
STUBBS          HILL 107

Advanced application of accounting principles to the accounting and reporting of asset, liability, and equity accounts and the financial statements. Includes coverage of professional pronouncements related to proper reporting and disclosure of financial information. The conceptual framework of accounting, current and noncurrent assets and liabilities, stockholders' equity, leases, pensions, earnings per share, deferred taxes, and stock options are included.

BUSINESS LAW I: INTRODUCTION TO BUSINESS LAW & GOVERNMENT
REGULATION (3 cr.)
29:010:319:BQ:81271
EVE: 5/27-7/3
MW 6:00-9:45
SHARMA             BOYDEN 100

Writing Intensive.

Topics include an introduction to the legal framework of business and the law of contracts and negotiable instruments. Extensive coverage of government regulations relating to the environment, consumer protection, hiring practices, and occupational safety.

BUSINESS LAW II: UNIFORM COMMERCIAL CODE (3 cr.)
29:010:320:HQ:81272
EVE: 7/7-8/13
MW 6:00-9:30
SHARMA             HILL 102

Writing Intensive.

Topics include torts, personal property, bailments, contract law, commercial paper, and secured transactions under the Uniform Commercial Code. Coverage of partnerships and corporations, bankruptcy, agency principles, insurance, real property, and estate matters.

FEDERAL TAX I: FUNDAMENTALS OF FEDERAL INCOME TAXATION (3 cr.)
29:010:413:B6:81216
EVE: 5/27-7/3
MW 6:00-9:45
BAGNER           HILL 107

Introduction to basic concepts of federal income taxation as applied to individuals and corporations, including the tax formula, accounting methods, property transactions, income determination, deductions and losses, tax credits, and the alternative minimum tax. Structure of the U.S. tax system and tax law including the tax research process.

ACCOUNTING FOR BUSINESS COMBINATIONS & GOVERNMENT ACCOUNTING (3 cr.)
29:010:423:H6:84377
EVE: 7/7-8/13
MW 6:00-9:30
LOMBARDI           SMITH 243

Accounting for mergers and acquisitions, pooling and purchase methods, accounting for goodwill, and the equity method. Foreign subsidiaries and accounting for foreign currency translation and transactions.

AUDITING (3 cr.)
29:010:430:H6:81528
EVE: 7/7-8/13
TTh 6:00-9:45
ASKA           CONKLIN 100

Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on Generally Accepted Auditing Standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, the role of the Securities and Exchange Commission as well as other constituencies. Audit testing, including statistical sampling, internal control issues, and audit programs are discussed.

COMPUTER-AUGMENTED ACCOUNTING (3 cr.)
29:010:485:B1:84202  (CANCELLED)
DAY: 5/27-7/3
MTWTh 10:15-12:00
TEETER            ENGELHARD 309

29:010:485:B6:82826   
EVE: 5/27-7/3
TTh 6:00-9:30
MILLER            ENGELHARD 309

29:010:485:T1:82798
DAY: 5/27-8/13
SATURDAY 9:00-1:00
KIM                  ENGELHARD 003

Integration of computerized accounting software with the basic principles and procedures of accrual accounting. Examines the functioning of modern computerized accounting systems. Computer accounting applications include general ledger, accounts receivable, accounts payable, invoicing, payroll, inventory, and job costs. Introduction to Internet technology and accounting resources on the Internet are provided.

ACCOUNTING INTERNSHIP (BA cr.)
29:010:494:TQ:81463
5/27-8/13
MEETING TIME BY ARRANGEMENT
LYDON

By permission only.

Writing Intensive.

Restricted to accounting majors or minors with senior standing. May not be used as a substitute for any departmental requirements.

ACCOUNTING INTERNSHIP (BA cr.)
29:010:496:TQ:80809
5/27-8/13
MEETING TIME BY ARRANGEMENT
LYDON

By permission only.

Writing Intensive.

INDEPENDENT STUDY IN ACCOUNTING (BA cr.)
29:010:498:TQ:81464
5/27-8/13
MEETING TIME BY ARRANGEMENT
LYDON

By permission only.

Writing Intensive.

INDEPENDENT STUDY IN ACCOUNTING (BA cr.)
29:010:499:TQ:81541
5/27-8/13
BY MEETING TIME BY ARRANGEMENT
LYDON

By permission only.

Writing Intensive.