Undergraduate Courses

  • ACCT-201 Acct for Decision Making I

    Prerequisites:

    WRI 102 or SBS 220; MATH 128 or higher

    Credits:

    3.00

    Description:

    Designed to provide a user of accounting information with the skills to appraise and manage a business. Students are introduced to the accounting cycle, the financial statements, and the theory underlying accounting as information. Coverage addresses current accounting topics, including relevant ethical and international issues found in the financial press.

  • ACCT-H201 Honors Acct Dec Making I

    Prerequisites:

    WRI 102 or SBS 220; ISOM 120; MATH 128 or higher; 3.3 GPA

    Credits:

    3.00

    Description:

    Designed to provide a user of accounting information with the skills to appraise and manage a business. Students are introduced to the accounting cycle, the financial statements, and the theory underlying accounting as information. Coverage addresses current accounting topics, including relevant ethical and international issues found in the financial press.

  • ACCT-202 Acct for Decision Making II

    Prerequisites:

    ACCT-201

    Credits:

    3.00

    Description:

    Enables students to apply the concepts and skills from the preceding course. They learn how to analyze the financial condition and performance of a firm, and how to use accounting information in business planning, decision-making, and control. Relevant current ethical and competitive issues found in the financial press are discussed in the course.

  • ACCT-H202 Honors Acct for Dec Making II

    Prerequisites:

    ACCT 201; 3.3 GPA

    Credits:

    3.00

    Description:

    Enables students to apply the concepts and skills from the preceding course. They learn how to analyze the financial condition and performance of a firm, and how to use accounting information in business planning, decision-making, and control. Relevant current ethical and competitive issues found in the financial press are discussed in the course.

  • ACCT-310 International Business Accounting

    Prerequisites:

    FIN-200 (formerly FIN 310); ACCT-331

    Credits:

    3.00

    Description:

    This course explores economic, political and cultural variables that shape accounting and disclosure in various countries. Students also gain an understanding of international financial reporting standards and the forces for convergence between IFRS and USGAAP. Financial analysis in a multifinancial context.

  • ACCT-320 Federal Taxation I

    Prerequisites:

    ACCT 202

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

  • ACCT-321 Intermediate Accounting I

    Prerequisites:

    ACCT 202; Junior standing

    Credits:

    3.00

    Description:

    Review of basic financial accounting concepts followed by an examination of selected balance sheet and income statement items. The focus of this communications intensive course is on the valuation and reporting of current and non-current assets and liabilities. The income determination aspects of these items are also considered.

  • ACCT-322 Intermediate Accounting II

    Prerequisites:

    ACCT 321 (completed with C or better)

    Credits:

    3.00

    Description:

    An examination of selected balance sheet and statement items. The focus of this communications intensive course is on the valuation and reporting of investments, and stockholders' equity. The income determination aspects of these items are also considered, along with special topics such as pensions, leases, deferred taxes, and cash flows.

  • ACCT-331 Cost Accounting

    Prerequisites:

    ACCT 202

    Credits:

    3.00

    Description:

    Concepts and procedures underlying the development of a cost accounting system for managerial decisions, control and performance reporting. The basic ideas of responsibility accounting are introduced.

  • ACCT-415 Not-For-Profit Acct & Control

    Prerequisites:

    ACCT 331

    Credits:

    3.00

    Description:

    It's a study of accounting principles, financial reporting, and methods of budgeting and controlling operations in government agencies, charitable foundations, hospitals, universities and other not-for-profit organizations.

  • ACCT-422 Federal Taxation II

    Prerequisites:

    ACCT 320

    Credits:

    3.00

    Description:

    Covers advanced individual tax topics such as cost recovery, itemized deductions, passive activity losses, AMT and complex basis rules, and covers the operation and formation of C corporations.

  • ACCT-430 Accounting Information Systems

    Prerequisites:

    ACCT 322; ISOM 310 or ISOM 423

    Credits:

    3.00

    Description:

    The design, operation, and use of accounting information systems. The functional relationships of the AIS within an organization are examined. A background in automated data processing, along with the important human and organizational considerations in system design and implementation, are also covered.

  • ACCT-431 Auditing and Assurance Services

    Prerequisites:

    ACCT 321 AND ACCT 331

    Credits:

    3.00

    Description:

    An advanced study of auditing process and philosophy. Preparation of audit working papers supporting an audit examination, and the report and opinion of the auditor to management, stockholders, and others are covered. This communications intensive course deals with internal auditing, environmental compliance and systems assurance.

  • ACCT-432 Advanced Accounting

    Prerequisites:

    ACCT 322, and Junior standing

    Credits:

    3.00

    Description:

    Coverage of accounting issues and procedures involve in business combinations and consolidated financial statement, partnerships, multinational issues and foreign currency issues.

  • ACCT-450 Accounting Theory & Practice

    Prerequisites:

    ACCT 431 (may be taken Concurrently)

    Credits:

    3.00

    Description:

    Addresses the non-technical foundations of accounting for CFOs, Audit Partners, FASB Members, and other leadership roles in accounting and finance. Core elements include knowledge leadership, networking, and innovation. Subject matter combines current financial issues with traditional and radical concepts. However, the primary objective is to provide practice in forming and expressing opinions and taking a stand, using communication for impact, anticipating and managing ethical conflicts, and clarifying one's own guiding principles.

  • ACCT-510 Independent Study

    Prerequisites:

    ACCT 322, ACCT 331 or approval from dept. chair

    Credits:

    3.00

    Description:

    Independent study allows students to expand their classroom experience by completing research in an area of interest not already covered by Suffolk courses. The student designs a unique project and finds a full-time faculty member with expertise in that topic who agrees to sponsor it and provide feedback as the proposal is refined. A well designed and executed research project broadens and/or deepens learning in a major or minor area of study and may also enhance a student's marketability to potential future employers. Students cannot register for an Independent Study until a full proposal is approved by the faculty sponsor, department chair, and academic dean. Many Independent study proposals require revisions before approval is granted; even with revisions independent study approval is NOT guaranteed. Students are strongly encouraged to submit a proposal in enough time to register for a different course if the proposal is not accepted. For complete instructions, see the SBS Independent/Directed Study Agreement and Proposal form available online.

  • ACCT-560 Accounting Practicum

    Prerequisites:

    Instructor's consent required

    Credits:

    0.00

    Description:

    Candidates require an approved record of 150 hours of accounting experience. Experience may be acquired through internship, part-or full-time employment,or cooperative education. Approval must be obtained from the Accounting Department. Accounting majors must register for the experiential component during the semester in which they will complete the required 150 hours.

Graduate

  • ACCT-800 Graduate Financial Accounting I

    Credits:

    3.00

    Description:

    This is the first in a three part series of courses which present financial accounting and reporting issues. ACCT 800 introduces the process by which accountants analyze and record transactions, summarize them in accounting records, and prepare financial reports in conformity with generally accepted accounting principles (either US GAAP or IFRS). Financial statement analysis will also by introduced.

  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    MBA 640

    Credits:

    3.00

    Description:

    Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

    Type:

    MBA Accounting

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT 801 or permission of instructor

    Credits:

    3.00

    Description:

    Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

    Type:

    MBA Accounting

  • ACCT-803 Advanced Financial Accounting

    Prerequisites:

    ACCT 801 or permission of instructor

    Credits:

    3.00

    Description:

    Building upon the treatment of financial accounting and reporting from ACCT 802, students learn the US GAAP accounting treatment of partnership and branch forms of organization, consolidations and business combinations. Governmental and not-for-profit methods of accounting are introduced.

    Type:

    MBA Accounting

  • ACCT-804 Cost Information, Decision and Control

    Prerequisites:

    ACCT 801 or MBA 640

    Credits:

    3.00

    Description:

    Students learn the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing and variance analysis. They learn how to work with multiple products - standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs, and constructing operating, working capital and capital budgets. They study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, and sourcing of products and services, and matching costing systems to strategy.

    Type:

    MBA Accounting

  • ACCT-805 Auditing and Assurance Services

    Prerequisites:

    ACCT 802 or MBA 640

    Credits:

    3.00

    Description:

    Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit and analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues.

    Type:

    MBA Accounting

  • ACCT-806 Fraud Examination

    Prerequisites:

    ACCT 801 or MBA 640

    Credits:

    3.00

    Description:

    Examines the pervasiveness and genres of fraud and explores the motivations, opportunities, and rationalizations that facilitate fraudulent behavior. Methods of detection, investigation, and prevention of financial statement frauds and other types of financial-related frauds are covered.

    Type:

    MBA Accounting

  • ACCT-824 Corporate Financial Reporting and Analysis

    Prerequisites:

    Take ACCT-802 and MBA-650; or program director's approval

    Credits:

    3.00

    Description:

    Students learn about the assessment of corporate strategy in respect to creation and retention of value; identification and management of risk and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Type:

    MBA Accounting

  • ACCT-825 Corporate Financial Planning and Control

    Prerequisites:

    Take ACCT-801 and ACCT-804; or program director's approval

    Credits:

    3.00

    Description:

    Students learn the importance of financial information to corporate strategy and assessment of key performance areas and principal sources of business risk. They develop a framework for designing responsible accounting systems to map corporate strategy, key performance indicators, and risk into the managerial organization and learn to balance financial and non-financial measures of performance. Students also research and study organizational issues around managerial incentives and performance measurement and creating a learning organization.

    Type:

    MBA Accounting

  • ACCT-861 Leadership in the Financial Professions

    Prerequisites:

    Take ACCT-802; or program director's approval

    Credits:

    3.00

    Description:

    Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S. public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB

    Type:

    MBA Accounting

  • ACCT-865 Technology and Financial Information Systems

    Prerequisites:

    MBA-640 Or ACCT-802

    Credits:

    3.00

    Description:

    Students learn how information management technologies affect the provision of disclosing financial information to management and to the financial markets. Students learn financial modeling to support planning and control processes, decision and executive support systems, database design, technical aspects of organizational communication and the implementation of internal controls; privacy and data security issues.

    Type:

    MBA Accounting

  • ACCT-871 Not-For-Profit Accounting & Control

    Prerequisites:

    MBA 640 or ACCT 802

    Credits:

    3.00

    Description:

    Covers fund accounting, encumbrance accounting, and GASB pronouncements, cost accounting and budgetary control for government and its agencies, medical, educational, religious and other nonprofit organizations. Students learn how to apply the cost benefit analysis in the resources allocation process, program planning, budgeting and reporting systems.

    Type:

    MBA Accounting

  • ACCT-910 Directed Individual Study in Accounting Directed Individual Study in Accounting

    Prerequisites:

    Instructor's approval

    Credits:

    3.00

    Description:

    A Student-initiated directed study project. The student and faculty advisor must concur on a written proposal and final report, and the project must be approved by the dean of academic affairs prior to registration.

    Type:

    MBA Accounting

  • ACIB-872 Multinational Financial Analysis and Control

    Prerequisites:

    ACCT 802 or MBA 640; and MBA 650

    Credits:

    3.00

    Description:

    Students develop an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. They learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. They will assess how differences in industrial and ownership structures affect accounting performance measurement. They will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

    Type:

    MBA International Business,MBA Accounting

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • TAX-801 Issues in Federal Taxation

    Credits:

    3.00

    Description:

    This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

    Type:

    MBA Tax

  • TAX-802 Issues in Federal Taxation II

    Prerequisites:

    TAX 801

    Credits:

    3.00

    Description:

    Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

    Type:

    MBA Tax

  • TAX-861 Tax Research

    Credits:

    3.00

    Description:

    Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

    Type:

    MBA Tax

  • TAX-862 Taxation of Corporations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

    Type:

    MBA Tax

  • TAX-863 Tax of Pass-Through Entities

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

    Type:

    MBA Tax

  • TAX-864 Tax Practice & Procedures

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

    Type:

    MBA Tax

  • TAX-865 International Taxation I

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    U.S. taxation of foreign sources of income. Topics covered include analysis of tax treaties, source of income rules, foreign tax credit, controlled foreign corporations, Foreign Sales Corporations, transfer pricing in multinational corporations, and translations of foreign currencies.

    Type:

    MBA International Business,MBA Tax

  • TAX-866 State & Local Taxation

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

    Type:

    MBA Tax

  • TAX-867 Advanced Topics in Corporate Tax

    Prerequisites:

    TAX 862

    Credits:

    3.00

    Description:

    Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

    Type:

    MBA Tax

  • TAX-870 Federal Income Tax of Estates & Trust

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

    Type:

    MBA Tax

  • TAX-871 Tax of Estates,trusts, & Gifts

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

    Type:

    MBA Tax

  • TAX-872 Tax Exempt Organizations

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

    Type:

    MBA Tax

  • TAX-876 Tax Policy

    Prerequisites:

    4 TAX prefix courses, including Tax 801 and 861

    Credits:

    3.00

    Description:

    Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

    Type:

    MBA Tax

  • TAX-879 Personal Financial Planning

    Prerequisites:

    TAX 801 and TAX 861

    Credits:

    3.00

    Description:

    Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

    Type:

    MBA Tax

  • TAX-910 Individual Study in Taxation

    Credits:

    1.00- 3.00

    Description:

    Independent study in Taxation

    Type:

    MBA Tax