Accounting

Chair: Douglas Stives, Department of Accounting

Gilda M. Agacer, Associate Professor (Graduate Faculty).
Associate Dean of the Leon Hess Business School. BA, University of East Philippines; MIBS, PhD, University of South Carolina. Specializes in governmental accounting, advanced accounting analysis, and managerial cost analysis.
gagacer@monmouth.edu

Vasundhara Chakraborty, Assistant Professor. BS, Nagpur University; MS, PhD, Rutgers University.
vchakrab@monmouth.edu

Peter Christakos, Specialist Professor. BS, Seton Hall University; MBA, Fairleigh Dickinson University.
pchrista@monmouth.edu

Linda Flaming, Associate Professor (Graduate Faculty). BS, University of Science and Arts of Oklahoma; BA, MS, Queens College, City of New York; PhD, University of Oklahoma; CPA, Oklahoma. Teaching interests include all levels of financial and managerial accounting. Research interests are in tax, audit, accounting, and investor decision-making.
lflaming@monmouth.edu

Xudong Daniel Li, Assistant Professor (Graduate Faculty). BE, BS, University of Science and Technology of China, MBA, University of California, PhD, University of North Texas. Research interests in auditing, firm choice, information transfer, financial reporting quality, managerial incentives/characteristics, and oil and gas. Broadly speaking, particular interests are (1) incorporated behavioral/psychological perspectives into theoretical explanations of various auditing and accounting contexts and (2) employing both economic and behavioral/psychology-based theories ot develop testable hypotheses in examining the interplay of auditing and accounting via archival research methods and using archival data.
xli@monmouth.edu

Paul Savoth, Associate Professor. BA, Middlebury College; JD, Seton Hall University; CPA, New Jersey; LLM, Villanova University. Primary research interests include various areas of business law and federal tax taxation.
psavoth@monmouth.edu

Douglas Stives, Specialist Professor and Chair. MBA, Lehigh University; CPA, New Jersey. Teaching interests are in the areas of taxation.
dstives@monmouth.edu

Nancy Uddin, Associate Professor (Graduate Faculty). BA, William Patterson University; PhD, Rutgers University. Research and teaching interests include the areas of auditing and accounting information systems.
nuddin@monmouth.edu

Minna Yu, Associate Professor (Graduate Faculty). BA, MS, Dongbei University, China; PhD, Kent State University. Teaching interests include managerial accounting, financial accounting, and international accounting. Current research interests include analyst forecasts, accrual anomaly, and corporate governance.
miyu@monmouth.edu

Ronald Zhao, Associate Professor (Graduate Faculty). BA, Fudan University, China; MA, Shanghai Foreign Language Institute, China; PhD, Texas Tech University; CPA, CMA. Teaching and research interests are in the areas of cost and management accounting, international accounting, and corporate finance.
rzhao@monmouth.edu

Course usage information

BA-200   Survey of AccountingCredits: 3   

Term Offered: Spring Term

Course Type(s): None

An introductory class in accounting designed for non- business students, which focuses on accounting as a tool for communicating financial information about business organizations to people outside the business and to internal users to help them plan, control, or make decisions about operations. Not open to Business majors and only can be used toward the Business minors.

Course usage information

BA-251   Principles of Financial AccountingCredits: 3   

Term Offered: All Terms

Course Type(s): None

Introduction to the theory and practice of accounting, including the balance sheet, income statement, cash flows, and related decision making.

Course usage information

BA-252   Principles of Managerial AccountingCredits: 3   

Prerequisite: BA-251.

Term Offered: All Terms

Course Type(s): None

Use of accounting concepts, analyses, and financial data to aid in the evaluation of the business enterprise and management in its planning, organizing, and controlling functions.

Course usage information

BA-311   Intermediate Accounting ICredits: 3   

Prerequisites: BA-251 and BA-252, both passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Financial accounting measurement, including asset valuation and determination of periodic income.

Course usage information

BA-312   Intermediate Accounting IICredits: 3   

Prerequisite: BA-311 passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Liability recognition and corporation equity measurement.

Course usage information

BA-316   Individual Income TaxCredits: 3   

Prerequisite: BA-251, passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

This is the first of two semesters of a study of Federal Income Taxation. It covers taxation of individuals and small businesses. Emphasis will be on tax research and planning for individuals. The purpose is to introduce undergraduate accounting students to a broad range on income tax topics. Because of the complexity and breadth of coverage, many topics will not be covered in great depth.

Course usage information

BA-320   Managerial Cost AnalysisCredits: 3   

Prerequisite: BA-252, passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Offers the student a fairly detailed knowledge of cost accounting principles and practices. A working knowledge of cost accounting is an essential element of the accounting student's education due to the importance of cost accounting in every organizational setting. Also, the information presented in the course is essential for successful completion of professional examinations such as the CPA and the CMA.

Course usage information

BA-345   Forensic and Investigative AccountingCredits: 3   

Prerequisite: BA-251 and BA-252, both passed with a grade of C or higher.

Term Offered: Fall Term

Course Type(s): None

Identifying, recording, settling, extracting, sorting, reporting and verifying past financial data or other accounting activities for settling current or prospective legal disputes or using such past financial data for projecting future financial data to settle legal disputes.

Course usage information

BA-388   Cooperative Education: Accounting ConcentrationCredits: 3   

Prerequisites: BA-252; BM-250; minimum GPA of 2.00; sixty or more earned credits: eighteen or more credits in Business Administration courses; twelve or more credits in accounting courses taken at Monmouth University.

Term Offered: All Terms

Course Type(s): EX2

An opportunity to apply classroom theory in practice through actual work experience; includes both academic and experiential education. Experiential education involves fifteen to twenty hours of work per week for three credit hours. Academic aspects include reading assignments and a term paper. This course may be repeated for credit.

Course usage information

BA-401   Advanced AccountingCredits: 3   

Prerequisite: BA-312 passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Advanced issues in financial accounting, including business combinations, consolidated financial reports, governmental and not-for-profit accounting, and other relevant areas.

Course usage information

BA-413   Auditing TheoryCredits: 3   

Prerequisite: BA-312 passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Auditing standards and procedures associated with the examination of financial statements; the role and methods of the independent auditor; legal and ethical responsibilities.

Course usage information

BA-417   Business Income TaxationCredits: 3   

Prerequisite: BA-316, passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

The second of two income tax courses, which covers the taxation of corporations, partnerships, estates and trusts. Tax and estate planning are emphasized with the study of various techniques, case studies and research projects. Retirement plans and international taxes are also included.

Course usage information

BA-425   International AccountingCredits: 3   

Prerequisites: BA-311, passed with a grade of C or higher; and EN-101 and EN-102.

Term Offered: All Terms

Course Type(s): WT

Basic concepts of accounting principles, auditing environments, managerial objectives, and financial reporting requirements, applicable to multi-national corporations. Emphasis on corporations with headquarters domiciled in the United States, with limited attention to specialized offshore locations.

Course usage information

BA-430   Accounting Information SystemsCredits: 3   

Prerequisite: BA-311 passed with a grade of C or higher.

Term Offered: All Terms

Course Type(s): None

Accounting systems analysis and design. Emphasis on database information structures, integrating accounting, and controls.

Course usage information

BA-480   Business Research: AccountingCredits: 3   

Prerequisites: Junior standing; approval of the instructor, department chair, and the Associate Dean or the Dean.

Term Offered: All Terms

Course Type(s): None

Active participation in a research project chosen by and currently being pursued by the faculty sponsor. Student activities may include but are not limited to: literature search, data collection, data analysis, preparation of a manuscript, and delivery of a manuscript.

Course usage information

BA-488   Cooperative Education: Accounting ConcentrationCredits: 3   

Prerequisites: BA-252; BM-250; minimum GPA of 2.00; sixty or more earned credits; eighteen or more credits in Business Administration courses; twelve or more credits in Accounting courses taken at Monmouth University.

Term Offered: All Terms

Course Type(s): EX2

An opportunity to apply classroom theory in practice through actual work experience; includes both academic and experiential education. Experiential education involves fifteen to twenty hours of work per week for three credit hours. Academic aspects include reading assignments and a term paper. This course may be repeated for credit.

Course usage information

BA-489   Internship in AccountingCredits: 3   

Prerequisites: Junior standing and a minimum GPA of 2.00.

Term Offered: All Terms

Course Type(s): EX1

An opportunity to apply classroom theory in practice through actual work experience; includes both academic and experiential learning. Experiential part involves fifteen to twenty hours of work experience per week for three credit hours; academic aspect includes reading assignments and a term paper. Students are limited to nine credits of internship electives. This course is repeatable twice for credit.

Course usage information

BA-498   Special Topics in AccountingCredits: 1-3   

Prerequisite: As announced in the course schedule.

Course Type(s): None

An intensive study of a particular subject or problem in accounting to be announced prior to registration. The course may be conducted on either a lecture-discussion or a seminar basis.

Course usage information

BA-499   Independent Study in AccountingCredits: 3   

Prerequisite: Prior permission of the directing professor and department chair.

Course Type(s): None

Independent study on a Business Administration topic not substantially treated in a regular course; work will include scheduled conferences with sponsoring professor and written reports.