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Business/Accounting (ACCT)

Office of the Deputy Dean (202) 687-4752
McDonough School of Business website

PRE SESSION (May 19-June 13)

Business Law I
Cooke
ACCT-181-01
M-F 10:30 a.m.-12:30 p.m.
3 cr.

A survey course designed to focus attention on the legal environment of business.  The course will develop the student's ability to apply conceptual knowledge to actual law cases.  The use of the case study and briefing method makes the student sort out relevant and important facts, or issues and reach conclusions based on established rules, regulations, and principles.  An essential element of the course will be directed to consideration of the principles of inquiry, objectivity, and regard for matters of public policy and legal ethics. 

FIRST SESSION (June 2-July 3)

Accounting I
Galasso
ACCT-101-10
MTWR 6:00-8:00 p.m.
3 cr.

An introduction to financial accounting designed to provide a basic understanding of the fundamental concepts, choices, and procedures underlying the preparation and analysis of financial statements.  Topics covered in Accounting I include: basic accounting principles; uses and limitations of accounting information; basic measurement, timing and definitional issues as they relate to balance sheet and income statement accounts.

SECOND SESSION (July 7-August 8)

Accounting II
Galasso
ACCT-102-20
MTWR 6:00-8:00 p.m.
3 cr.

Prereq: ACCT-101 or equivalent.  Topics covered in Accounting II include: fixed and variable costs, standard costing, break-even analysis, and variance analysis.  Laboratory attendance is required.  This course focuses on those concepts and procedures managers need to implement strategy as they create and measure value:  determining the costs of products, services, and customers; understanding how costs change over the life cycle of a product or service; how costs are used for planning and decision-making; and how organizational behavior can be measured and controlled through the use of cost and performance information.