Northeastern University Professional Programs · Courses
ACCT
57 courses with the subject ACCT, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
ACCT 1201Financial Accounting and Reporting4
Covers the basic concepts underlying financial statements and the accounting principles followed in the preparation of the balance sheet, the income statement, and the statement of cash flows. Offers students an opportunity to become familiar with accounting terminology and methods designed to enable them to interpret, analyze, and evaluate published corporate financial reports. Wherever appropriate, the course relates current economic, business, and global events to accounting issues. Analyzes how financial reporting concepts affect the behavior of investors, creditors, and other external users. Emphasizes the importance of ethics in financial reporting.
ACCT 2301Profit Analysis for Managers and Advisors4
Prerequisite(s): ACCT 1201 with a minimum grade of D- or ACCT 215M with a minimum grade of D- or ACCT 1202 with a minimum grade of D- or ACCT 1209 with a minimum grade of D- Attribute(s): NUpath Natural/Designed World
ACCT 3402Financial Reporting and Financial Statement Analysis4
Prerequisite(s): ACCT 2301 (may be taken concurrently) with a minimum grade of D- or ACCT 217M (may be taken concurrently) with a minimum grade of D- or ACCT 2302 (may be taken concurrently) with a minimum grade of D-
Offers independent work under the direction of faculty members of the department on a chosen topic. Course content depends on instructor. May be repeated up to three times for a maximum of 8 semester hours.
Subject
ACCT
Credits (min)
1
Credits (max)
4
Credit unit
Hours
Type
course
Repeatable
May be repeated up to three times for a maximum of 8 semester hours.
ACCT 5201Foundations of Financial Reporting and Analysis 13
Covers the preparation and interpretation of financial statements. Focuses on the accounting for revenue and accounts receivable, cash, inventory, fixed and intangible assets, and investments. This is the first of a two-course sequence. Department permission required.
Studies the foundations of financial statement auditing. Focuses on the economic importance of auditing and factors relevant to an external auditing professional—audit planning, risk analysis, internal controls, and substantive testing. Includes the report and opinion of the auditor to management and stakeholders. Considers the ethical and legal responsibilities of the auditor. Department permission required.
ACCT 5203Foundations of Income Tax Determination and Planning3
Studies the foundations of the structure of the federal income tax system. Focuses on the individual taxpayer but also considers the implications for other entities. Demonstrates the potential impact of taxes on decision making using tax return projects, research cases, and planning projects. Department permission required.
Offers an overview of occupational fraud and the methodology of fraud examination (i.e., obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination). Offers students an opportunity to learn how to detect the most common types of occupational fraud, determining how each type of fraud is committed, and implementing prevention strategies. Students who do not meet course prerequisites or restrictions may seek permission of instructor.
Offers an overview of the internal audit function and explores the duties and responsibilities of the internal auditor. Offers students an opportunity to learn about the planning and organizing of an internal audit department and its coordination with an outside auditor as well as to learn to analyze how the design of an internal control auditing process can reduce risk exposure and enhance internal controls. Students who do not meet course prerequisites or restrictions may seek permission of instructor.
ACCT 6200Financial Reporting and Managerial Decision Making 13
Offers the first of a two-course sequence that focuses on the acquisition, measurement, and management of firm resources. Business managers make strategic decisions about the acquisition and use of a variety of firm resources. Helps enable students to understand and utilize critical information in corporate financial reports to improve business decision making. Offers students the opportunity to learn contemporary methods of financial reporting and analysis used by internal decision makers and external capital providers. Required course for co-op MBA/part-time MBA.
Provides an in-depth look at the structure of the federal income tax system as it relates to different taxable entities. Emphasizes tax compliance, planning, and research as they impact the decision-making process for corporation and flow-through entities. Also examines the implications of wealth transfer taxes.
Intended for students with a prior course in assurance services and/or auditing. Focuses on the coverage of current significant issues in the assurance services and big data environment. Topics include the impact of technology on the audit process, client risk assessment and statistical data analysis, other assurance services and nonattestation engagements, and the use of complex decision aids. Emphasis is also on contemporary ethical and legal issues confronting the public accounting profession. Offer students the opportunity to think critically about a number of significant issues facing the auditing profession and also introduces impact of big data, the audit judgment, and decision-making process through the completion of a variety of audit cases.
ACCT 6207Contemporary and Emerging Issues in Financial Reporting3
Focuses on the theoretical concepts of accounting with an examination of standards issued by various professional organizations including the FASB, SEC, and AICPA. Also examines emerging issues in corporate, governmental, and nonprofit financial reporting. Real-world cases are used to illustrate and discuss the complex financial reporting process and ethical issues confronted by the business community and accounting profession.
ACCT 6216Financial Reporting for Governments and Nonprofit Entities2
Covers business issues and financial reporting standards for state and local governments within the United States, as well as for nonprofit organizations. These organizations make up a large and growing share of the economy, and so it is important to consider whether the funds entrusted to them by taxpayers and donors are being used effectively. These entities have unique ways of reporting their financial results, based on their specific business purposes and the needs of their constituents. The course discusses these reporting methods and the use of the resulting financial reports in evaluating performance within the government and nonprofit contexts.
ACCT 6217Corporate Governance, Ethics, and Financial Reporting3
Deals with issues related to corporate governance and audit committee mechanisms in preventing financial reporting disasters and in providing high-quality financial reports to global capital markets. Emphasizes the role of the board of directors and its committees, management, shareholders, external auditors, and internal auditors in developing sound ethical practices and a good corporate governance culture. Examines efforts by legislative and regulatory bodies and the accounting profession in improving financial reporting transparency and auditor independence.
ACCT 6220Corporate Financial Reporting and Decision Making 13
Examines the development of financial reports including their underlying concepts and measurement theories. Corporate financial reporting is a dynamic process in which information is provided to internal and external decision makers to assist them in the effective allocation of economic resources. Examines the legal, economic, and political processes that influence the financial reporting process.
ACCT 6229Accounting for Foreign Currency Transactions1
Examines the accounting and reporting issues facing multinational enterprises operating in foreign countries. Business transactions that are denominated in foreign currency may result in risk for the entity as a result of fluctuations in exchange rates. This course evaluates risk management techniques by use of forward exchange contracts and other financial derivatives. Covers reporting issues dealing with the translation of foreign entities financial statements into U.S. dollars and appropriate remeasurement techniques.
Focuses on the roles and ethical responsibilities in the accounting, auditing, and tax professions. Also covers ethical behavior by management as well as the legal guidelines that apply in a business setting.
Requires students to research and analyze auditing issues by using quantitative and/or qualitative research methods. Offers students an opportunity to learn how to more effectively communicate those findings in a professional format.
Investigates the reporting of uncertain positions and accounting treatment accorded current and deferred income tax liabilities and expenses. Topics include accounting for uncertain tax positions, accounting methods and periods (particularly in cases where the accounting and tax records differ), special elections available to taxpayers, installment reporting, inventory methods, long-term contract accounting, and cash vs. accrual reporting.
Offers students an opportunity to develop and refine their tax research skills through practical exercises. Covers the creation of various sources of tax authority. Exposes students to the procedures used in dealing with the Internal Revenue Service (IRS), with an emphasis on practitioner responsibilities. Reviews the organization of the IRS, filing requirements, appeal procedures, civil/criminal statutes, assessments, and protests. Includes a study of the value and moral judgments inherent in the field of taxation, including client confidentiality, disclosure of false or misleading information, and advice counter to the law or public good.
ACCT 6345Financial Accounting and Report Framework and Concepts3
Reviews essential financial reporting concepts as they apply to for-profit organizations, not-for-profit entities, and state and local governments. Explores key components of the balance sheet and related transactions including receivables; property, plant, and equipment; intangible assets; payables; long-term debt; and equity transactions. Examines the financial accounting implications of advanced topics such as accounting changes and error corrections, contingencies, revenue recognition, income tax accounting, and lease accounting. Introduces the fundamental fund structures used to account for the financial activities of state and local governments.
ACCT 6418Analyzing Accounting Data for Strategic Decision Making2
Highlights managerial decisions affecting a company’s performance in generating revenues, controlling costs, and producing profits. Begins with a brief review of financial accounting. Focuses on the development and use of information, especially financial information, for managerial decisions related to the firm’s planning, operations, and control cycle.
ACCT 6440Accounting Analytics and Financial Accounting4
Introduces students to data analytics thinking, terminology, and tools to enhance financial accounting practices. Uses SQL, databases, and visualization tools to organize and analyze financial data. Covers different types of data analysis (descriptive, diagnostic, predictive, and prescriptive) and the use of artificial intelligence and machine learning to address business challenges such as forecasting and fraud detection.
Emphasizes analysis and application of control practices in a management control system and the effects on the financial statements that measure the organization as a whole. Focuses on how the design and the implementation of the management control system affects lower management and employees.
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