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ACCT 311: Intermediate Accounting I |
| This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit-seeking entities. Primary topics include: the environment of financial reporting and the conceptual framework of accounting; a review of the accounting cycle; the balance sheet and notes to the financial statements (including contingencies, business segments and interim reports); the income statement, (including transitory, irregular and extraordinary items and comprehensive income); the statement of cash flows; earnings management; the revenue/receivable/cash cycle; and revenue recognition. The Intermediate Accounting I course ties in directly to the department’s program learning goals in that it is intended to develop (1) sound technical knowledge that is necessary for entry-level positions (2) critical thinking skills (3) an understanding of the ethical responsibilities of the accounting profession and (4) communication and interpersonal skills that are expected of entry-level accountants. |
Prerequisites: ACCT 214/214H and ACCT 215/215H
Credits: 3
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ACCT 311H: Intermediate Accounting I (Honors) |
| This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit-seeking entities. Primary topics include: the environment of financial reporting and the conceptual framework of accounting; a review of the accounting cycle; the balance sheet and notes to the financial statements (including contingencies, business segments and interim reports); the income statement, (including transitory, irregular and extraordinary items and comprehensive income); the statement of cash flows; earnings management; the revenue/receivable/cash cycle; and revenue recognition. The Intermediate Accounting I course ties in directly to the department’s program learning goals in that it is intended to develop (1) sound technical knowledge that is necessary for entry-level positions (2) critical thinking skills (3) an understanding of the ethical responsibilities of the accounting profession and (4) communication and interpersonal skills that are expected of entry-level accountants. |
Prerequisites: ACCT 214/214H and ACCT 215/215H
Credits: 3
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ACCT 312: Intermediate Accounting II |
| This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit-seeking entities. Primary topics include: inventory and cost of goods sold; debt financing; equity financing; earnings per share; investments in noncurrent operating assets – acquisition and utilization; leases; and investments in debt and equity securities.
The Intermediate Accounting II course ties in directly to the department’s program learning goals in that it is intended to develop (1) sound technical knowledge that is necessary for entry-level positions (2) critical thinking skills (3) an understanding of the ethical responsibilities of the accounting profession and (4) communication and interpersonal skills that are expected of entry-level accountants. |
Prerequisites: ACCT 311/311H
Credits: 3
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ACCT 312H: Intermediate Accounting II (Honors) |
| This course covers the underlying principles, procedures and reporting requirements necessary to gain an understanding of both the preparation and the use of modern financial reports of profit-seeking entities. Primary topics include: inventory and cost of goods sold; debt financing; equity financing; earnings per share; investments in noncurrent operating assets – acquisition and utilization; leases; and investments in debt and equity securities.
The Intermediate Accounting II course ties in directly to the department’s program learning goals in that it is intended to develop (1) sound technical knowledge that is necessary for entry-level positions (2) critical thinking skills (3) an understanding of the ethical responsibilities of the accounting profession and (4) communication and interpersonal skills that are expected of entry-level accountants. |
Prerequisites: ACCT 311/311H
Credits: 3
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FINC 330: Theory of Finance |
| Theory of Finance is a required course for both
Finance and Investment Management majors. A
particular emphasis is placed on the theory behind
constructing optimal investment portfolios and
the implications this theory has for asset pricing.
A second theme of the course is to examine why
market prices are thought to be fairly priced or
“efficient” versus the opposing view (behavioral
finance) that questions investor rationality and,
therefore, efficient market prices. Theory of Finance
also serves as the introductory course to the
Duquesne University Investment Center in which
students become proficient in using Bloomberg,
Compustat, Morningstar/Ibbotson and other financial
applications. |
Prerequisites: FINC 331 with a C or better
Credits: 3
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FINC 333: Financial Management |
| Financial Management provides the second part (with Finance 330) of the necessary conceptual foundation for upper-level courses in Finance and Investment Management and is required for all students concentrating in Finance. Topics include: financial statement analysis and financial forecasting, risk and return, the cost of capital, capital budgeting, real options in capital budgeting, the corporate valuation model and measures of financial performance. |
Prerequisites: FINC 331. FINC 333 should be taken concurrently with FINC 330.
Credits: 3
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FINC 338: Futures and Options |
| This course is designed to develop an understanding of futures, options and other derivative financial
instruments. The main emphasis is on the
reduction of asset and liability risk for business
and financial institutions through hedging
operations in debt and equity instruments,
commodities and currencies. Students will have an opportunity to study actual market behavior through project analysis. |
Prerequisites: FINC 330
Credits: 3
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FINC 432: Credit Management |
| This course will focus on various analytical tools and techniques used to assess a potential
borrower for extending both short and long term credit. Comprehensive financial statement analysis methods are stressed in the course. Students will augment their financial statement analysis with industry considerations, qualitative parameters and various loan structures for credit details. Portfolio considerations will also be evaluated. |
Prerequisites: FINC 333
Credits: 3
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FINC 433W: Financial Markets and Institutions |
| A comprehensive examination of the evolving
nature of the domestic and international money and capital markets, as well as the underlying forces which shape them. Attention is also paid to the clearing, settlements, and payment systems, which play an important part in the markets’ performance. |
Prerequisites: FINC 330 or 333
Credits: 3
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FINC 437W: International Financial Management |
| The course provides the conceptual tools
necessary to understanding and making
international financial decisions. Topics covered include: foreign exchange markets and exchange rate determination, parity conditions, types of foreign exchange risk and measurement and hedging techniques. |
Prerequisites: FINC 331
Credits: 3
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