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Accounting the Department of Accounting Provides a Variety of Courses to Emeriti

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Accounting the Department of Accounting Provides a Variety of Courses to Emeriti Lehigh University 2021-22 1 Accounting The Department of Accounting provides a variety of courses to Emeriti. Dunham R. Bainbridge, PhD (Lehigh University); Karen M. support the College of Business core requirements and to provide an Collins, PhD (Virginia Polytechnic Institute and State University); undergraduate major and two M.S. degrees in accounting. James A. Hall, PhD (Oklahoma State University); James A Largay, III, The mission of Lehigh University's Accounting Department is PhD (Texas Tech Univ); Frank F. Luh, PhD (Ohio State University); to provide outstanding accounting education and networking John W. Paul, PhD (Lehigh University); Kenneth P. Sinclair, PhD opportunities that prepare students (1) to enter the accounting (University of Massachusetts Amherst) profession upon graduation, (2) to assume positions of leadership THE ACCOUNTING MAJOR in the global business community later in their careers, and (3) to The undergraduate program in accounting is accredited by AACSB be socially responsible and ethical business professionals. We will International. This achievement places the program within a small also advance the profession of accountancy globally to serve the group of schools which have satisfied a rigorous examination of the public interest by producing and disseminating original accounting program, faculty, and students that extend beyond the accreditation research and cross-disciplinary scholarship. We are guided by the standards applied to the entire College of Business undergraduate missions of Lehigh University and the College of Business. The and graduate programs. Accounting Department continuously seeks to be recognized as 1 one of a select group of programs in the United States where an Sophomore Prerequisites to the Major educational experience of the highest possible quality is obtainable. ACCT 151 Introduction to Financial Accounting 3 Within the undergraduate accounting major, students explore and ACCT 152 Introduction to Managerial Accounting 3 prepare for various career opportunities within the broad field of Total Credits 6 accounting: Public Accounting Assurance and Tax Services, Financial 1 Services and Corporate Accounting, and Information Systems. The ACCT 151 & 152 are a part of the Business Core and thus are not used as a part of the major GPA calculation. Accounting Program recognizes the learning objectives set forth by the College of Business as an integral part of the curriculum, as well Accounting Major Requirements (Core and Concentration) as the importance of providing students with a strong foundation Core Requirements, typically taken junior year in liberal arts, humanities, and science as set out in the College of ACCT 315 Intermediate Accounting I 3 Business core curriculum. In addition to the College of Business core curriculum, the accounting curriculum is designed to foster the ACCT 316 Intermediate Accounting II 3 following learning objectives: ACCT 311 Accounting Information Systems 3 • Preparing and understanding general purpose financial ACCT 324 Cost Accounting 3 statements for parties outside the firm. Concentration, typically taken senior year • Using accounting information for decision-making inside the firm. Concentration, three courses, one of which is accounting (see 9 • Understanding the information systems governing the flow of and below) control over financial information inside the firm. Total Credits 21 To the extent that the above objectives are achieved, Accounting CONCENTRATIONS graduates will be well-prepared for positions in public accounting, Public Accounting Assurance and Tax Services industry, not-for-profit organizations, and graduate school. Although This concentration is suited for students interested in entering preparation for professional examinations is not a primary objective, public accounting. graduates will have the background to take professional examinations in accounting. ACCT 307 Fundamentals of Federal Income 3 Taxation The Masters of Science in Accounting (MSA) program offers similar ACCT 320 Fundamentals of Auditing 3 opportunities at the graduate level for students with non-accounting undergraduate majors. For those who have already completed ACCT 317 Advanced Financial Accounting 3 an undergraduate accounting major, the Master of Science in Total Credits 9 Accounting and Information Analysis (MSAIA) program provides an outstanding opportunity to prepare graduate students for careers Financial Services and Corporate Accounting in today’s demanding field of accounting with a strong emphasis This concentration may appeal to students seeking accounting on the use of technology on business processes and accounting positions at financial services firms and industrial corporations. information. (Details of the MSA and MSAIA programs are provided For some time representatives from these companies have here. (http://catalog.lehigh.edu/coursesprogramsandcurricula/ sought Lehigh students with a strong accounting background. businessandeconomics/businesseconomicsgraduatecourses/)) External constituencies suggest that a dose of finance will strengthen these students and make them even more Professors. C Bryan Cloyd, PhD (Indiana University); Parveen P. attractive. Gupta, PhD (The Pennsylvania State University); Heibatollah Sami, PhD (Louisiana State University) FIN 323 Investments 3 FIN 328 Corporate Financial Policy 3 Associate Professors. Jae Bum Kim, PhD (University of Minnesota Minneapolis); Tamara A. Lambert, PhD (Drexel University); Marietta ACCT 318 Analysis of Financial Statements 3 Peytcheva, PhD (Rutgers University Newark) Total Credits 9 Assistant Professors. Bright Asante-Appiah, PhD (Kennesaw State Univsersity); Raluca Chiorean, PhD (University of Illinois at Chicago); Neal Snow, PhD (University of South Florida); Leo Tang, PhD (Rutgers University) Professors Of Practice. Robert E. Duquette, CPA, MBA (University Maine); David J. Hinrichs, MS (Lehigh University); Joseph M. Manzo, MBA (Lehigh University); Thomas G. Rees, MBA (University of Delaware) 2 Accounting Information Technology ACCT 309 Advanced Federal Income Taxation 3 Credits Public accounting firms seek graduates for the rapidly growing An advanced study of the taxation of business organizations, estates, area of global risk management (GRM). Students entering trust, and wealth transfer taxes. Planning and research are the basic GRM will be responsible for assessing accounting system components of the course. Problem-solving and written research are and computer risks that impact the financial statements of emphasized. the organization and for evaluating internal controls in place Prerequisites: ACCT 307 to minimize such risks. Their findings become an important ACCT 311 Accounting Information Systems 3 Credits element in the conduct of the financial audit. This new career An introduction to the concepts underlying information systems as path thus requires students who possess strong systems skills they relate to organizational structure, managerial decision making and an understanding of financial accounting, management and accounting. The course acquaints students with the reports and accounting, and auditing. Taxes and advanced financial documents generated by information systems, as well as procedures accounting topics are less important in this setting. Therefore, and controls employed in a variety of business applications. Students the following courses comprise this concentration. apply these concepts, techniques and procedures to the planning, ACCT 320 Fundamentals of Auditing 3 analysis and design of manual and computer-based information ACCT 330 Accounting Data and Analytics 3 systems. Prerequisites: ACCT 152 and BIS 111 One 300-level BIS course 3 ACCT 315 Intermediate Accounting I 3 Credits Total Credits 9 Intensive study of the basic concepts and principles of financial Descriptions and requirements of the Master of Science in Accounting accounting, emphasizing the problems of fair presentation of (MSA) and Master of Science in Accounting and Information Analysis an entity's financial position, operating results and cash flows. (MSAIA) programs are found under Graduate Study and Research. Understanding of the conceptual framework of accounting, review of Course descriptions for the College of Business graduate courses can the accounting process, and recognition, measurement, valuation and be found under Business Graduate courses (http://catalog.lehigh.edu/ disclosure of current assets, fixed assets, and intangibles. Problem- coursesprogramsandcurricula/businessandeconomics/ solving skills and critical analysis are stressed. businesseconomicsgraduatecourses/). Prerequisites: ACCT 152 Courses ACCT 316 Intermediate Accounting II 3 Credits The sequel to Accounting 315, this course continues with intensive ACCT 001 Segal Accounting Distinguished Speaker Series 1 study of recognition, measurement, valuation and disclosure issues Credit relating to such topics as investments, liabilities, leases, pensions, The Segal Accounting Distinguished Speaker Series introduces income-taxes, share-based payments, revenue issues, earnings students to current accounting issues from the perspectives of per share, and complexities related to the statement of changes in distinguished thought leaders in the accounting profession. Students financial position. Analysis and interpretation of financial statements will have the opportunity to network with prominent accounting and problem-solving skills are integral parts of the course. professionals who are leaders in public accounting
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