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.

BA-251   Accounting ICredits: 3   

Term Offered: All Terms

Course Type(s): None

This course is designed to provide students with both financial (external) accounting and managerial (internal) accounting theories and practices. The financial accounting topics include the principles and applications of current accounting theory and the accumulation and presentation of financial information through the four basic financial statements. Key coverage will be given to accounting issues related to particular accounts and to analytical procedures. The managerial accounting topics include the managerial accounting profession, building blocks of managerial accounting, job costing and activity-based costing as well as cost behavior analysis.

BA-252   Accounting IICredits: 3   

Prerequisite(s): BA-251

Term Offered: All Terms

Course Type(s): None

This course is designed to further examine financial accounting and managerial accounting theories and practices. The financial accounting topics include accrual accounting, journal entries related to merchandising firms, receivables, liabilities, and equity. The managerial accounting topics include cost-volume-profit analysis, making short-term business decisions, budgeting, and performance evaluation.

BA-261   Data Analytics for AccountingCredits: 3   

Prerequisite(s): IT-150 or CS-104, MA-117, and BA-251

Co-requisite(s): BE-251

Term Offered: Spring Term

Course Type(s): None

Computerization and the availability of data is changing the role of the accountant as information provider. We talk about how the accounting profession will change to complement the power of computerization and the plethora of data available. We use the AMPS (Ask, Master, Perform, Share) model to understand the data analytics process and how it is used to analyze all of the available information to address accounting questions. We emphasize the four types of analysis (descriptive, diagnostic, predictive and prescriptive) and how they are used to address accounting questions.

BA-311   Intermediate Accounting ICredits: 3   

Prerequisite(s): BA-251, BA-252, and BA-261 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.

BA-312   Intermediate Accounting IICredits: 3   

Prerequisite(s): BA-311 passed with a grade of C or higher

Term Offered: All Terms

Course Type(s): None

Liability recognition and corporation equity measurement.

BA-316   Individual Income TaxCredits: 3   

Prerequisite(s): BA-251 and BA-261 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.

BA-320   Managerial Cost AnalysisCredits: 3   

Prerequisite(s): BA-252 and BA-261 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.

BA-345   Forensic and Investigative AccountingCredits: 3   

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

Term Offered: All Terms

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.

BA-370   Accounting Information SystemsCredits: 3   

Prerequisite(s): 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.

BA-388   Cooperative Education: Accounting ConcentrationCredits: 3   

Prerequisite(s): BA-252, BM-250, a minimum G.P.A. of 2.00, sixty or more earned credits, eighteen or more credits of Business Administration courses, and twelve or more credits of Accounting courses taken at Monmouth University

Term Offered: All Terms

Course Type(s): None

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. Departmental approval is required to take this course. This course may be repeated for credit.

BA-401   Advanced AccountingCredits: 3   

Prerequisite(s): 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.

BA-413   Auditing TheoryCredits: 3   

Prerequisite(s): BA-312 passed with a grade of C or higher and BA-370

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.

BA-417   Business Income TaxationCredits: 3   

Prerequisite(s): BA-261 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.

BA-425   International AccountingCredits: 3   

Prerequisite(s): 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.

BA-488   Cooperative Education: Accounting ConcentrationCredits: 3   

Prerequisite(s): BA-252, BM-250 and a minimum G.P.A. 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): None

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. Departmental approval is required to take this course.

BA-489   Internship in AccountingCredits: 3   

Course Type(s): None

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. Departmental approval is required to take this course. Students must have Junior standing and a minimum G.P.A. of 2.00 in order to register for this course.

BA-498   Special Topics in AccountingCredits: 1-3   

Term Offered: Spring Term

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. If a prerequisite is required it will be announced in the course schedule.

BA-499   Independent Study in AccountingCredits: 3   

Term Offered: All Terms

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. Prior permission of the directing professor and department chair is required to take this course.