Page 68 of Saint Anselm College 2002 - 2003 Catalog by Saint Anselm College Manchester New Hampshire

69 31 Introduction to the accounting system. Emphasis placed on balance Financial sheet and income determination. Accounting 33-34 Designed to build on the knowledge obtained from Financial Intermediate Accounting. Theory and concepts are integrated to give the student a Accounting I-II working knowledge of current practices and policies in the accounting profession. Opinions and policies of leading professional and research organizations are discussed and applied to practical situations through the use of problems and exercises. Prerequisite: Economics 31. 36 Introduction to the complexities of the Internal Revenue Code, includ- Federal ing determination of gross income, taxable income, allowable deduc- Taxation I tions, and the treatment of taxable gains and losses. Emphasis on the preparation of income tax returns for individuals, including forms 1040, 1040A and 1040EZ. 37 Introduction to the specialized area of cost behavior with emphasis on Cost Accounting accumulation procedures relating to direct materials, direct labor, and manufacturing overhead necessary to accurately cost a product or service. Areas of study include job order costing, process costing, standard costing, and variance analysis. Prerequisite: Economics 31 38 An analysis of the financial decision-making processes of the firm. Financial Topics include the time value of money, risk return analysis, cash flow Management analysis, investment decision-making, the cost of capital, optimum capital structure, and dividend theory. Prerequisites: Economics 4 and 31. 39 An expansion of the topics covered in Financial Management. In addi- Financial tion to treating the concepts of cost of capital, optimum capital struc- Management II ture and capital budgeting, the topics of convertible securities, leasing, mergers, and reorganizations are considered. Prerequisite: Economics 38 40 Introduction to the basic problems and issues in marketing manage- Marketing I ment, focusing on the development of marketing mixes, current marketing strategies of major corporations, and other contemporary issues. 41 Students learn how behavioral science theories are applied in the Advertising design of advertising and marketing communications in support of new products, socio-political issues, and institutional services and missions. Survey and opinion research theories and methods are examined which are used to investigate population sub-culture attitudes, motivations and opinions and to assess the effectiveness of advertising and communication. Ethics and social responsibility

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