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An introduction to the theoretical framework of financial accounting, including assumptions, principles, and doctrines. The components of financial statements are analyzed and the preparation of those statements normally included for financial reporting purposes is emphasized. The student’s performance is measured by his handling of accounting problems and cases. Recommended for sophomores and juniors. This course is offered in the fall semester.
An introduction to cost accounting, cost-volume-profit analysis, and the influence of income taxes on business transactions. The understanding of financial statements developed in Accounting 201 is applied for managerial decision-making purposes. The student’s performance is measured by his handling of accounting problems and cases. Recommended for sophomores and juniors. This course is offered in the spring semester.
Prerequisites: Accounting 201.
Students read and discuss a dozen or more historically influential books (or parts of books), led by professors from various departments. The class meets one evening each week; grade is based solely on participation in class discussion, and enrollment is limited to 15. Counts toward distribution requirements in Literature/Fine Arts or History/Philosophy/Religion. COL 401 (Fall semesters) discusses classical and medieval texts; COL 402 (Spring semesters) texts are from the modern period. Each semester is taken independently of the other.
Prerequisites: junior or senior standing and coordinator’s permission to register.
Credits: 1 each