This course is for Accounting students who wish to participate in the VITA program. All students will be waitlisted initially until registration authorization is approved by the professor.

MINI-A

Start: 1/13/2025 End: 3/3/2025

Actions:

Books

Waits managed by dept.

B50 ACCT 3610

Intermediate Financial Accounting I: Finance Related Topics

The first of a two-course sequence in corporate financial reporting. Examines the environment of financial accounting, the standards-setting process, and the conceptual framework that underlies financial accounting in the United States. Topics: review accounting basics, events, and transactions that impact financial statements, comprehension of corporate financial reports, and examination of political and economic factors influencing accounting policy. Prerequisite: ACCT 2610.

Attributes:

Instruction Type:

Classroom instruction

N/A

Every Semester / History

-T-R---

10:00A-11:20A

Simon / 107

Soczek

May 6 2025 6:00PM - 8:00PM

Desc:

Your final will be on Tuesday, May 6 from 6:00 - 8:00 pm in SH 110.

Actions:

Books

B50 ACCT 3620

Intermediate Financial Accounting Theory II

Continuation of ACCT 3610. Focus on the accounting and reporting of various stakeholders' claims against the corporate entity. Claims of shareholders, long-term creditors, employees and governmental bodies are examined. An in-depth understanding of applicable generally accepted accounting principles is developed by examining the strengths and weaknesses of these principles and alternative accounting practices. Prerequisite: ACCT 3610.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

2:30P-3:50P

Simon / 107

Soczek

May 5 2025 3:30PM - 5:30PM

Desc:

Your final is scheduled for Monday, May 5th from 3:30 - 5:30 pm in SH 107.

	Actions:		Books		Syllabus
	Syllabi are provided to students to support their course planning; refer to the syllabus for constraints on use.

This course provides the student with an understanding of the current structure of emissions reporting with an emphasis on carbon reporting. The course will give an overview of the regulatory bodies involved in setting standards for carbon reporting. We will discuss the various rating agencies and indices currently used by stakeholders (e.g., investors and activist funds). The course will provide details on what companies report and how they inform investing and consumption decisions. We will discuss the supply and demand for carbon emissions information and how those economic forces are likely to shape changes in carbon reporting and the decision-usefulness of carbon information. Prerequisite: ACCT 2610.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

1:00P-2:20P

Simon / 109

Kaplan

Project

Desc:

Your final will consist of a project and presentation.

MINI-A

Start: 1/13/2025 End: 3/3/2025

Actions:

Designed to help the student understand ethical reasoning and behavior and will help to doing define their own moral compass using case studies as the primary source of instruction. The primary goal being to make the student a role model to others in ethical behavior -- not just in determining what is the proper ethical choice, but, more importantly, effectively implementing the behavioral changes required to achieve solutions to ethical dilemmas . To quote while paraphrasing the authors of the textbook, "We strive in (these courses) not only to educate accounting students to be future leaders in the accounting profession but to stimulate (the students) ethical perception and cultivate virtue thereby awakening (their) sense of duty and obligation to the public interest." Prerequisite: ACCT 2610.

Attributes:

Instruction Type:

Classroom instruction

N/A

-T-R---

2:30P-3:50P

Simon / 107

McCain

Take Home Exam

MINI-A

Start: 1/13/2025 End: 3/3/2025

Actions:

Books

B50 ACCT 455

Accounting Policy and Research

This course will enable students to develop their knowledge and appreciation of current debates that surround the accounting profession. Students will develop critical thinking skills regarding these issues and form and defend opinions about contemporary regulatory and market issues. The course will also provide an opportunity for students to learn important technical and research tools used by accounting practictioners. Finally, students will gain an appreciation of the primary methods underlying academic research in accounting. Prerequisites: ACCT 2610, ACCT 2620 and DAT 121.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

2:30P-3:50P

Simon / 109

Fields

Take Home Exam

BU Grad

Start: 1/13/2025 End: 5/7/2025

Actions:

Books

-T-R---

11:30A-12:50P

Simon / 109

Fields

Take Home Exam

BU Grad

Start: 1/13/2025 End: 5/7/2025

Actions:

Examination of the nature and financial reporting aspects of various business transactions: corporate acquisitions, mergers, and the formation of other strategic alliances. Topics: accounting for business combinations and consolidations, joint ventures and foreign currency translation, accounting and financial reporting issues facing government entities. Prerequisite: ACCT 3610.

Attributes:

Instruction Type:

Classroom instruction

N/A

-T-R---

1:00P-2:20P

Bauer / 150

Soczek

Apr 30 2025 8:30AM - 11:30AM

Desc:

Your final will be on Wednesday, April 30 from 8:30 am - 11:30 am in BH 230.

BU Grad

Start: 1/13/2025 End: 5/7/2025

	Actions:		Books		Syllabus
	Syllabi are provided to students to support their course planning; refer to the syllabus for constraints on use.

B50 ACCT 472E

Taxation of Business Entities

This course involves an examination of tax laws at the federal, state, and international levels, with an emphasis on corporate taxpayers and partnerships. A data-driven approach will be used to show how various business transactions affect a business entity's tax liability. Attention will also be given to various ways in which business entities might structure transactions to avoid or reduce tax liability and how the choice of business entity type affects these decisions. Prerequisite: ACCT 2610.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

8:30A-9:50A

Simon / 105

Plunkett

See Department

Desc:

Final exam information will be posted shortly.

BU Grad

Start: 1/13/2025 End: 5/7/2025

Actions:

Books

B50 ACCT 4756

Advanced International Taxation

In today's global economy, questions regarding what activity and income get taxed and which jurisdiction enjoys taxing priority have never been more important. Recent U.S. tax reform has caused a monumental shift in the U.S. taxation of multinational transactions and activities. U.S. and global legislative proposals continue to focus on the tax rules applicable to multinational enterprises as parameters around these topics continue to evolve. This course will address advanced international taxation, focusing on such topics as foreign currency, export benefits, transfer pricing, tax treaties, as well as planning from both an outbound and inbound investment perspective. Prerequisite: ACCT 475E.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

10:00A-11:20A

Simon / 105

Plunkett

Apr 28 2025 1:00PM - 4:00PM

Desc:

The final will be on Monday, April 28 from 1:00 - 4:00 pm. Room location will be posted shortly.

MINI-B

Start: 3/17/2025 End: 5/7/2025

Actions:

Books

B50 ACCT 475E

International Taxation

In today's global economy, questions regarding what activity and income get taxed and which jurisdiction enjoys taxing priority have never been more important. Recent U.S. tax reform has caused a monumental shift in the U.S. taxation of multinational transactions and activities. U.S. and global legislative proposals continue to focus on the tax rules applicable to multinational enterprises as parameters around these topics continue to evolve. This course will be an introduction to international taxation, focusing on such topics as tax jurisdiction, source-of-income rules, transfer pricing, tax treaties, and international tax practice and procedure. Core course materials will be supplemented with discussion around current relevant transactions (particularly M&A transactions) in the business headlines. Prerequisite: ACCT 2610.

Attributes:

Instruction Type:

Classroom instruction

N/A

M-W----

10:00A-11:20A

Simon / 105

Plunkett

See Department

Desc:

Final exam information will be posted shortly.

MINI-A

Start: 1/13/2025 End: 3/3/2025

Actions:

Books

C	=	Credit (letter grade)
P	=	Pass/Fail
A	=	Audit
U	=	Satisfactory/Unsatisfactory
S	=	Special Audit
Q	=	ME Q (Medical School)
Please note: not all grade options assigned to a course are available to all students, based on prime school and/or division. Please contact the student support services area in your school or program with questions.