ACCT 297 - Spring-Term Topics in Accounting

Credits: 4
Planned Offering: Spring

Prerequisites: ACCT 201 and 202.Intensive study of specific accounting issues in significant detail. Pedagogy depends on the specific topic but generally emphasizes discussion, research, fieldwork, projects, or case analysis rather than lecture. Specific course content changes from term to term, and is announced prior to preregistration. May be repeated for degree credit with permission of department head and if topics are different.

Topics in Spring 2011:

ACCT 297A: Sustainability Accounting & Finance (4). Prerequisites: ACCT 201 and 202 and sophomore or junior standing. The course provides a solid understanding of the current theoretical and practical corporate social responsibility (CSR) developments, especially in relation to policy, management, accountability and reporting. Weiss.

ACCT 297B: Accounting and Corporate Financial Distress (4). Prerequisites: ACCT 201 and 202 and sophomore standing. We examine the connection between financial reporting and individual company financial distress; using the financial statements of one of the companies that have recently experienced financial distress (e.g., Bear Sterns, Lehman Brothers, AIG, Circuit City, Chrysler, GM, Enron, WorldCom, Adelphia). Our analysis includes an intensive examination of financial accounting principles, regulatory structures, and standard setting relevant to the company in question. Wiest.