Page 201 - Bowie State University Graduate Catalog 2018-2020.

Graduate Course Descriptions

Accounting

ACCT 510 FINANCIAL ACCOUNTING
Prerequisites: None
Credits: 3
The course introduces the concepts and procedures necessary for the reparation
and interpretation of accounting information in the form of external accounting
reports. The course will focus on the basic accounting model in order to develop
the skills associated with the reading, interpreting, and analyzing of financial
statements by creating an awareness of issues and problems associated with
financial accounting methods.

ACCT 611 ACCOUNTING FOR DECISION-MAKING
Former course number 511
Prerequisites: None
Credits: 3
Building on the MBA program course work, advanced techniques for internal
decision-making by business entities are investigated and applied to case
studies. Domestic and international business problems are examined with
emphasis on managerial accounting principles and procedures.

ACCT 616 MANAGERIAL ACCOUNTING
Former course number 516
Prerequisites: None
Credits: 3
The course is designed to provide a review of basic financial statements and
methods used in their analysis, the development and use of the accounting
information for management purposes, and an application of the principles to
problem and case analysis.

ACCT 713 INTERNATIONAL ACCOUNTING
Former course number 613
Prerequisites: None
Credits: 3
The course focuses on the current accounting issues associated with multi-
national corporations, with particular emphasis on foreign currency translation
and unique problems encountered in consolidation process as related to
these types of business entities.

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