Also included is the study of mergers and acquisitions, pension plans and international corporate finance. An introduction to the theory and practice of personal financial management and planning. Strategies for the small investor and principles of financial plans and long-term wealth accumulation are emphasized. Specific topics include principles of portfolio decision-making, investment in securities, insurance, real estate, public and private pensions, and retirement and estate planning. BU 301 Intermediate Accounting I X Examines generally accepted accounting principles as they relate to the preparation and reporting of financial statements.
Emphasis is placed on balance sheet valuations and their relationship to income determination.
BU 302 Intermediate Accounting II Y Examines generally accepted accounting principles as they relate to the preparation and reporting of financial statements. Includes coverage of pensions, leases and accounting for income taxes. Contemporary Business Z An in-depth study of specific topics in business administration, designed to enhance the understanding of areas of management concepts and practices. Emphasis will be placed on current issues and, where possible, instruction will incorporate the expertise of professionals in business and administration. As such, it focuses on generating vital information that enables management to perform cost control and product and profitability planning.