经济学类下设：经济学专业（国际金融方向、国际会计方向）

国际金融方向Finance

Course Descriptions - Department of Finance

FIN 1300 Personal Finance (3)
Evaluation and structure of a lifetime personal finance program. Financial strategies, alternatives and problems for small investors. Insurance, real estate, estate planning, portfolio investments. Course can not be applied towards the finance major but may be used as a free elective.

FIN 3310 Management of Corporate Finance I (3)
Principles and procedures of finance and their applications to typical management decisions. Financial analysis and planning with emphasis on the procurement and allocation of funds and the concept of the risk-return trade-off.
Prerequisite: ACCT 2200.

FIN 3311 Management of Corporate Finance II (3)
Further application of financial principles with emphasis on long-term management decisions. Maximizing the value of the firm under conditions of risk and uncertainty, through optimal budgeting of capital and use of least-cost funds.
Prerequisite: Fin 3310.

FIN 3320 Preparation and Analysis of Financial Statements (3)
A study of the techniques applied in preparing, analyzing and interpreting the financial statements of industrial and commercial business enterprises. Published statements of business concerns will be discussed and analyzed. Course is designed for both accounting and non-accounting majors.
Prerequisites: ACCT 2210 and Fin 3310.

FIN 3350 International Business Finance (3)
Examines the circumstances under which a business firm operates and finances its activities in a multinational environment. Management, finance and investment problems peculiar to foreign operations. The political environment; investment and incentives for foreign expansion; the financial activities of the multinational corporation and the continuing evolution of this form of organization.
Prerequisite: Fin 3310 , 3311.
Writing Emphasis Course

FIN 4300  Investment and Portfolio Management
This course studies the basic principles of investments suitable for individuals and for business organizations. It covers in detail topics such as analysis and valuation of securities, issues of market efficiency and behavioral finance, derivatives, and the creation and management of security portfolios.
Prerequisite: FIN 3310, FIN 3311, FIN 3340

FIN  4310  Financial Institutions and Markets
The course examines the role of financial markets and institutions in the economy, and the effects of the Federal Reserve Bank’s monetary and regulatory policies. The course focuses on the working of various financial market sectors, financial institutions and the interaction between users and financial markets. Topics include interest rates and term structure, money and capital markets, financial innovations, asset and liability management, credit risk, international financial markets, currency markets and the management of currency risks.
Prerequisite: FIN 3310, ECO 3020
Writing Emphasis Course

FIN 4320 Capital Budgeting Management (3)
Theoretical and analytical skills applied to the study of capital budgeting are developed and explored. The interrelationship between financing and investment decisions are examined. A comprehensive examination of current techniques and tools required for the capital budgeting analysis are explored.
Prerequisite: Fin 3310, 3311.

FIN 4330 Working Capital Management (3)
Current techniques used to manage corporate cash, accounts receivable, and inventories are explored. The analytical tools and skills needed to manage corporate short-term investments and financing are developed and examined.
Prerequisite: Fin 3310,3311.

FIN 4500 Seminar in Selected Topics in Finance (3)
The course surveys areas in economics and/or finance influenced by contemporary developments in the disciplines that result from changes in the economy, technology or methodological breakthroughs. 
CAPSTONE COURSE
Prerequisites: Fin 3310 ,3311 plus two additional 3000 or 4000 level finance elective.

FIN 4801-4806 Cooperative Education Finance (1-6)
Students will take one or two semesters of off-campus, on-the-job training in various aspects of finance and/or economics. Interrelationships between theory and practice will be emphasized. No more than six (6) credits in co-op education can be used within the major.
Prerequisites: Juniors and seniors majoring in finance and subject to approval by faculty advisor.

国际会计方向Accounting

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.