Course Descriptions - Accounting

ACCT 2200 Principles of Accounting I (3)
This course is an introduction to accounting concepts and principles used in the preparation of financial reports of proprietorships, partnerships and corporations, including the techniques of debit and credit, trial balances, adjustments and statements.
Prerequisite: MATH 1000

ACCT 2205 Principles of Managerial Accounting (3)
This course introduces accounting theory and practice for managers in the private sector, namely cost measurement and control, cost-volume-profit analysis, budgeting, and short-term business decision-making. This course is intended for students majoring in Management Science. It is not acceptable for credit for Accounting majors.
Prerequisite: ACCT 2200.


ACCT 2210 Principles of Accounting II (3)
This course continues the topics of instruction introduced in Acct 2200.
Prerequisites: ACCT 2200.


ACCT 2232 Computerized Accounting Systems and Procedures (3)
This course applies computerized methods to the design and operation of accounting systems, in addition to using the computer to assist with accounting computations, primarily through the use of electronic spreadsheets and commercial accounting programs. The course also instructs the student on other computerized aspects of accounting and related business procedures.
Prerequisite: ACCT 2210/CPS 1032.


ACCT 3210 Intermediate Accounting I (3)
This course involves the detailed analysis of various balance sheets and income statement accounts, enhancing the study of financial statements for internal management purposes as well as a reporting tool. The course also will address alternative concepts that may be advanced by professional organizations and societies.
Prerequisites: ACCT 2210.

ACCT 3220 Intermediate Accounting II (3)
This course continues the topics of instruction introduced in Acct 3210.
Prerequisites: ACCT 3210.


ACCT 3230 Federal Income Taxes I (3)
The student is introduced to the basic tax law regarding individual income tax issues. The student is also introduced into the mechanics of the preparation of income tax returns.
Prerequisite: ACCT 2210.


ACCT 3231 Federal Income Taxes II (3)
This course is a continuation of Acct 3230. This course will also introduce issues related to capital transactions, corporations, and partnerships.
Prerequisite: ACCT 3230

ACCT 3240 Cost Accounting (3)
This course involves the study of management accounting systems and the controllership function, as performed by the typical corporate controller in his role as a key member of the management group in a private business corporation.
Prerequisite: ACCT 3210.

ACCT 3261 Computer Augmented Accounting (3)
This course covers methods of accomplishing various accounting functions by use of the computer, such as the computation of payroll withholding, inventory analysis, the recording of financial transactions, and the like.
Prerequisite: ACCT 3210.

ACCT 3280 Government and Fund Accounting (3)
This course concentrates on fund accounting for government, schools, hospitals and other not-for-profit organizations. The course also covers the analysis of these financial statements.
Prerequisite: ACCT 3210.


ACCT 4210 Advanced Accounting (3)
The student is exposed to the practical accounting applications related to such topics as partnerships, joint ventures, estates and trusts, consignments, installment sales, businesses in financial distress, agency and branch accounting, consolidations, and foreign exchange reporting issues.
Prerequisite: ACCT 3220.


ACCT 4225 Accounting Theory (3)
This course reviews various accounting postulates, principles, rules and procedures underlying the broad area of financial reporting. The student will study and critically analyze current accounting and reporting accounting issues and problems.
Prerequisite: ACCT 3220.

ACCT 4240 Auditing II (3)
This course continues the coursework started in Acct 4990 and takes the topics to advanced levels. The course may also dedicate significant time to case studies. This course is specifically designed for students interested in a career in Public Accounting.
Prerequisite: ACCT 4990.

ACCT 4270 International Accounting (3)
This course introduces the principles of international accounting and the various issues surrounding these principles. The course will emphasize the differences between national accounting practices, methods of international currency translations, and other techniques used in comparing accounting data from different countries.
Prerequisites: ACCT 2200, FIN 3310.

ACCT 4803-4806 Cooperative Education: Accounting (3-6)
The student will work off-campus with a company on a project supervised by an accounting faculty member. The project will emphasize the practical applications of accounting procedures and principles, in addition to corporate and individual tax preparation situations. Students may take a maximum of six (6) credits in coop education in their major.
Prerequisites: Juniors and seniors majoring in Accounting subject to approval by the faculty coordinator.


ACCT 4990 Auditing Financial Statements (3)
Auditing is a fundamental discipline in Accounting and the foundation for the Certified Public Accounting designation. This course will serve to integrate the knowledge students gain in prior accounting and business-related courses such that they can apply this knowledge to understand the discipline and objectives of auditing and how the business and regulatory environment have lead to the development of auditing standards.
Prerequisite: ACCT 3220

BLAW 2051    Business Law I     (3)
The basic legal principles that apply to the areas of law and society, contracts, agency, and employment, partnerships, corporations. Consideration of the relevant statues and adjudicated cases which give the student a grasp of the legal risks and results incident to common business relationships and transactions.


BLAW 3052    Business Law II     (3)
The basic legal principles that apply to the areas of personal property, sales, security devices, commercial paper, estates and bankruptcy. The basic legal principles which apply to the areas of anti-trust law, accountant’s liability, employment law, trust and estates.


BLAW 3053    Legal Environment of Business     (3)
Covers functions of courts, litigation, the U.S. Constitution and business, administrative law, torts, protection, discrimination in employment, union activity, labor practices, investor protection, consumer protection, anti-trust provisions and environmental laws.


BLAW 4060 International Business Law (3)
An introduction to the law pertaining to international business transactions and economic relations. The course will emphasize United Government and international regulation of transnational business transactions.


BLAW 3070 Real Estate Transactions I (3)
A study of the law governing real property and its conveyance, including contracts, property rights, deeds, mortgages, bulk sale of businesses.


BLAW 3071 Real Estate Transactions II (3)
A study of the laws governing real property and its conveyance including leases, the law of agency, appraising, N.J. Licensing Act and Regulations, and Municipal and State Regulations.


BLAW 3072 Principles of Real Estate Brokerage (3)
An analysis of general principles and practices of real estate, real estate brokerage and agency management.


DR. David Yamoah

T: 908-737-4142
F: 908-737-4105


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