Department of Accounting 2024-2025 Edition

Accounting Concentration

Objectives:

  • To provide education for leadership in the accounting profession.

The way that organizations (both public accounting firms and corporations) conduct business and the role of accountants in organizations has changed dramatically. To be an effective leader in the current business environment, accountants must be knowledgeable in a wide range of disciplines, including finance, management, and marketing.

In response, the accounting profession has undergone its most significant changes in recent history; changes that require enhanced skills and knowledge for career success. Because accountants need to be business people first, knowledge of accounting must be firmly grounded in an understanding of the complete range of business functions. In addition, accountants must be accomplished communicators.

Bryant’s accounting program is designed to meet the challenges posed by such changes. The accounting curriculum provides a flexible program of study relevant to all areas of accounting. Elective courses and internship opportunities permit students to pursue areas of specific career interests. Additionally, through the integration of business and liberal studies, students obtain the knowledge, sensitivities, and skills mandated by an increasingly complex, globally interdependent and technologically sophisticated world.

Bryant’s accounting program provides sufficient background for the major professional examinations. In addition, qualified undergraduate students are eligible to take up to two graduate courses during their senior year to get a head start on completing the Master of Science in Accounting (MSA) and MSA with Tax Specialization. Both courses can be applied to their graduate degree, and one course can be applied to their undergraduate degree.  MSA enables Bryant undergraduate students to complete the required 150 credits to be certified as a CPA in as little as 4 1⁄2 years.

Managerial Accounting and Finance Concentration

OBJECTIVES:

  • To provide education for leadership roles in the management accounting and corporate finance profession.
  • Develop the analytical and managerial capabilities necessary for making sound financial decisions, either as a manager of an enterprise or not-for-profit organization.
  • Prepare students for career paths involving management accounting and financial decision making.
  • Prepare students for internal audit careers.

The way that business and not-for-profit organizations conduct business, and the role of accounting and finance professionals in organizations has changed dramatically. Professionals need to be business people first, with knowledge of accounting and finance firmly grounded in an understanding of the complete range of business functions. To be an effective leader in the current business environment, accounting and finance professionals must be knowledgeable in a wide range of disciplines including accounting, finance, information technology, management, marketing, and decision analysis.

In response, the Institute of Management Accountants has developed a body of knowledge for accounting and finance professionals. This body of knowledge also prepares students for the Certified Management Accountant (CMA) certification, which is the premier professional certification in management accounting and corporate finance.

Bryant’s managerial accounting and finance program provides the basic background for the Certified Management Accountant (CMA) program. In addition, students in this program have the flexibility to structure their course of study for the Certified Information Systems Auditor (CISA) certification. Students in this program will also have the opportunity to obtain the Bloomberg certification, if they so desire.

The Managerial Accounting and Finance program is designed to meet the challenges posed by the current more complex business environment. The program curriculum provides a flexible program of study relevant to areas of management accounting, corporate finance, and decision analysis. Elective courses and internship opportunities permit students to pursue areas of specific career interests. Additionally, through the integration of business and liberal studies, students obtain the knowledge, sensitivities, and skills mandated by an increasingly complex, globally interdependent and technologically sophisticated world.

Accounting Minor

To meet the need for undergraduate accounting education, Bryant University initiated the College of Business in the fall of 2023. The minor provides the theoretical and practical requirements to imbue students with an essential intermediate level of accounting knowledge for use in navigating a complex global marketplace.

Accounting Careers Leadership

Intermediate level of accounting knowledge for use in navigating a complex global marketplace. This course presents a variety of business and accounting-related topics to rising high school seniors during an intensive one-week residential session. Students will learn about the role of business, how to create a business plan, and how accounting can assist in managing a successful business.

 Accounting Minor Degree Requirements:

Financial Reporting I
Three 300 or 400 level Accounting Courses 1

 A minimum of 12 credit hours is required for a minor.

1

Excludes Accounting 391

Courses

ACG 101. Accounting Careers. 1 Credit Hour.

This course presents a variety of business and accounting-related topics to rising high-school seniors during an intensive one-week residential session. Students will learn about the role of business, how to create a business plan, and how accounting can assist in managing a successful business.

ACG 203. Principles of Financial Accounting. 3 Credit Hours.

This course is designed to serve the needs of both accounting majors and students of other disciplines. As an introductory course, students will understand how fundamental Generally Accepted Accounting Principles drive the creation of financial information. Additionally, common uses of financial information for performance evaluation by internal and external decision-makers will be explored.
Pre/Corequisites: BUS 100
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2024ACG 203A1586MW9:35am - 10:50am(D. Beausejour)
Fall 2024ACG 203C1588MW12:45pm - 2:00pm(D. Beausejour)
Fall 2024ACG 203E1590TTh9:35am - 10:50am(E. Precourt)
Fall 2024ACG 203F1591MW7:50pm - 9:05pm(E. Lee)
Fall 2024ACG 203G1592MW11:10am - 12:25pm(D. Beausejour)
Fall 2024ACG 203H1593MW6:15pm - 7:30pm(E. Lee)
Fall 2024ACG 203I1594M2:20pm - 4:50pm(E. Lee)
Fall 2024ACG 203J1595TTh11:10am - 12:25pm(E. Precourt)
Fall 2024ACG 203K1596F11:10am - 1:40pm(J. Mier)
Fall 2024ACG 203L1597TTh8:00am - 9:15am(A. Pencek)
Fall 2024ACG 203N2301MW8:00am - 9:15am(D. Shepherd)
Summer 2024ACG 203A4006MTWThF9:00am - 10:30am(D. Ames)
Spring 2025ACG 203A3781MW12:45pm - 2:00pm(G. Kovacs)
Spring 2025ACG 203B3782MW11:10am - 12:25pm(G. Kovacs)
Spring 2025ACG 203C3783TTh12:45pm - 2:00pm(E. Lee)
Spring 2025ACG 203D3784TTh8:00am - 9:15am(J. Mier)
Spring 2025ACG 203E3785TTh11:10am - 12:25pm(J. Mier)
Spring 2025ACG 203F3786TTh2:20pm - 3:35pm(E. Lee)
Spring 2025ACG 203G3789MW9:35am - 10:50am(G. Kovacs)
Spring 2025ACG 203HN3787TTh12:45pm - 2:00pm(S. Roohani)
Spring 2025ACG 203I3790TTh9:35am - 10:50am(J. Mier)
Spring 2025ACG 203J3791TTh3:55pm - 5:10pm(E. Lee)

ACG 204. Principles of Managerial Accounting. 3 Credit Hours.

This course is designed to serve the needs of both accounting majors and students of other business disciplines. Students will explore how accounting information is used internally by management to determine product/service cost; understand cost behavior; plan, evaluate, and control operations; and make business decisions.
Prerequisites: ACG 203
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2024ACG 204A1598MW8:00am - 9:15am(D. Bline)
Fall 2024ACG 204B1599TTh12:45pm - 2:00pm(K. Asare)
Fall 2024ACG 204C1600TTh2:20pm - 3:35pm(K. Asare)
Fall 2024ACG 204D1601TTh3:55pm - 5:10pm(K. Asare)
Fall 2024ACG 204E1602TTh2:20pm - 3:35pm(M. Kelly)
Fall 2024ACG 204F1603TTh3:55pm - 5:10pm(M. Kelly)
Fall 2024ACG 204H1605TTh11:10am - 12:25pm(W. Gray)
Fall 2024ACG 204HN2239TTh8:00am - 9:15am(W. Lynch)
Fall 2024ACG 204I1606TTh7:50pm - 9:05pm(J. Mier)
Fall 2024ACG 204J1607TTh6:15pm - 7:30pm(J. Mier)
Fall 2024ACG 204K2238T6:15pm - 8:55pm(C. Andre)
Summer 2024ACG 204B4007MTWThF9:00am - 10:30am(J. Ames)
Winter Session 2025ACG 204A2041MTWThF8:00am - 10:30amTBD
Spring 2025ACG 204A3792MW11:10am - 12:25pm(M. Kelly)
Spring 2025ACG 204B3793MW12:45pm - 2:00pm(M. Kelly)
Spring 2025ACG 204C3794TTh2:20pm - 3:35pm(J. Mier)
Spring 2025ACG 204D3795MW12:45pm - 2:00pm(W. Gray)
Spring 2025ACG 204E3796MW8:00am - 9:15am(K. Asare)
Spring 2025ACG 204F3797MW9:35am - 10:50am(M. Kelly)
Spring 2025ACG 204G3798MW11:10am - 12:25pm(W. Gray)
Spring 2025ACG 204H3799MW9:35am - 10:50am(K. Asare)
Spring 2025ACG 204HN13800MWF8:00am - 8:50am(C. Cullinan)
Spring 2025ACG 204I3801MW8:00am - 9:15am(W. Lynch)

ACG 301. Financial Reporting I. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes the conceptual development and application of reporting alternatives.
Pre/Corequisites: FIN 201
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 301A1608MW9:35am - 10:50am(T. Krumwiede)
Fall 2024ACG 301B1609MW11:10am - 12:25pm(T. Krumwiede)
Fall 2024ACG 301C2300M2:20pm - 4:50pm(D. Ames)
Spring 2025ACG 301A3802TTh12:45pm - 2:00pm(X. Zheng)

ACG 302. Financial Reporting II. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and other interested parties. The course emphasizes topics such as pensions, leases, long-term debt, and stockholders' equity.
Prerequisites: Grade of "C" or higher in ACG 301
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 302A1610MW12:45pm - 2:00pm(T. Krumwiede)
Spring 2025ACG 302A3803TTh2:20pm - 3:35pm(T. Krumwiede)
Spring 2025ACG 302B3804TTh3:55pm - 5:10pm(T. Krumwiede)

ACG 311. Cost Management. 3 Credit Hours.

This course is designed to reinforce, amplify, and extend some of the management accounting concepts and techniques introduced in ACG 204, Principles of Managerial Accounting. The course provides a basic understanding of various concepts and techniques used to identify, collect, measure, classify, and report information that is useful to managers for: (1) determining the cost of products, customers, suppliers, and other relevant cost objects; (2) planning and controlling; (3) making continuous improvement; and (4) decision making.
Prerequisites: Grade of "C" or higher in ACG 204 or ACG 320 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 311A1611MW11:10am - 12:25pm(D. Bline)
Fall 2024ACG 311B1612MW12:45pm - 2:00pm(D. Bline)
Spring 2025ACG 311A3805TTh11:10am - 12:25pm(D. Bline)
Spring 2025ACG 311B3806TTh9:35am - 10:50am(D. Bline)

ACG 315. Advanced Managerial Accounting. 3 Credit Hours.

This is an advanced management accounting course designed for those students who desire to expand their understanding of management accounting or financial management into the use of accounting information to create value in the organization. The course addresses recent innovations in management accounting including the balanced scorecard, strategy maps, strategic cost management for product and customer profitability analysis, lean manufacturing; quality costs, target costing, measuring and managing life-cycle costs, environmental costing, and the design and implementation of management control systems.
Prerequisites: Grade of "C" or higher in ACG 311 and MGT 200
Session Cycle: Fall
Yearly Cycle: Annual.

ACG 320. International Accounting. 3 Credit Hours.

In this course, students will investigate how financial reporting develops differently across geographic boundaries. Students will learn how the use of financial accounting information by different groups causes the focus of financial accounting to differ. They will also learn how different accounting rules will result in significant differences in published financial reports. This course is a required course for International Business majors and may be taken by accounting concentrators as an open elective only.
Prerequisites: ACG 203 and Sophomore Standing
Session Cycle: Spring
Yearly Cycle: Annual.

ACG 345. Accounting Information Systems. 3 Credit Hours.

This course provides students with (1) an understanding of accounting information systems theory and practice, (2) the knowledge to take advantage of new information technologies such as database management systems, decision support systems, expert systems, and telecommunications, (3) the skills to integrate both financial and non-financial information into a corporate information systems schema, (4) an exposure to a wide range of business, accounting, and auditing software packages, (5) the knowledge to assess controls, and (6) an understanding of systems analysis and design.
Pre/Corequisites: Grade of "C" or higher in ACG 301
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 345A1613MW8:00am - 9:15am(X. Zheng)
Fall 2024ACG 345B1614MW9:35am - 10:50am(X. Zheng)
Spring 2025ACG 345A3807TTh9:35am - 10:50am(X. Zheng)
Spring 2025ACG 345B3808TTh8:00am - 9:15am(X. Zheng)

ACG 350. Fraud Examination. 3 Credit Hours.

This course examines the causes and consequences of fraud as well as discusses the basic concepts and procedures involved in performing a fraud examination.
Prerequisites: Grade of "C" or higher in ACG 345
Session Cycle: Spring
Yearly Cycle: Annual.

Spring 2025ACG 350A3809W6:15pm - 9:05pm(S. Pascarella)

ACG 351. Corporate Taxation. 3 Credit Hours.

In this course, accounting majors are introduced to topics in corporation taxation. Through problems and interpretation of tax law, students examine the taxation of corporations and their shareholders.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 351A1615F8:00am - 10:30am(S. Pascarella)

ACG 352. Individual Taxation. 3 Credit Hours.

This course examines the federal tax structure with an emphasis on the taxation of individuals. Topics covered in this course include income determination, exemptions, deductions, property transaction, and accounting methods. Tax planning opportunities are also explored.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring, Summer
Yearly Cycle: Annual.

Fall 2024ACG 352A1616TTh9:35am - 10:50am(W. Lynch)
Spring 2025ACG 352A3810MW9:35am - 10:50am(S. Pascarella)

ACG 370. Personal Financial Planning. 3 Credit Hours.

This course addresses the issues involved in personal financial planning. Topics covered include investment planning, retirement planning, estate tax planning, and income tax planning.
Prerequisites: Grade of "C" or higher in ACG 203 and junior standing
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Spring 2025ACG 370A3811TTh11:10am - 12:25pm(D. Beausejour)
Spring 2025ACG 370B3812TTh9:35am - 10:50am(D. Beausejour)

ACG 381. Information Systems Controls and Audit. 3 Credit Hours.

This course covers IT auditing concepts applicable to a wide variety of environments. Theoretical constructs to be covered: (1) IT Environments and Components: hardware, software, networks, cloud and IOT. (2) the digital evidence gathering process, (3) IT risk & controls and their effects on the audit process, and (4) the influence of laws and regulations on the usage of IT in organizations. Students will learn about Information technology reviews as part of financial audits and certifications. The course will include applications of auditing of internal control systems, and the use of information technology to conduct various types of audit tests. Students will learn about careers in IT Audit and gain competencies necessary to earn the ISACA IT Audit Fundamentals Certificate.
Prerequisites: Grade of "C" or higher in ACG 204 and ISA 201
Session Cycle: Spring
Yearly Cycle: Annual.

Fall 2024ACG 381A1617TTh3:55pm - 5:10pm(J. Mier)

ACG 391. Accounting Internship. 3 Credit Hours.

Individually supervised employment in an area of accounting that involves application of accounting concepts. Students must work on average ten hours per week, meet periodically with a supervising professor, research related literature in the field of employment, and prepare a substantive report of the work experience. Limited to Juniors and Seniors. Approval of a supervising faculty member and the department chair are required.

ACG 442. Auditing Concepts. 3 Credit Hours.

This course presents the basic concepts and procedures associated with an audit of financial statements. Topics covered include auditors’ professional responsibilities, risk analysis, the nature of evidence, the relationship between risk and evidence, and the audit reporting process.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 302 and ACG 345
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 442A1618TTh11:10am - 12:25pm(C. Cullinan)
Fall 2024ACG 442B1619TTh12:45pm - 2:00pm(C. Cullinan)
Spring 2025ACG 442A3813MW11:10am - 12:25pm(C. Cullinan)
Spring 2025ACG 442B3814MW12:45pm - 2:00pm(C. Cullinan)

ACG 445. Data Analytics in Accounting. 3 Credit Hours.

Organizations create and collect massive amounts of data as result of their day-to-day operations. Frequently referred to as “Big Data” it represents an important asset for the organization. Big data presents both opportunities and challenges for accounting professionals. Understanding how to use data to formulate and solve business problems provides an opportunity for the accounting professional to become a forward thinking strategic partner in the organization. It can also help auditors design better risk-based testing procedures. The challenge for accountants is to develop the skill set needed to extract value from big data through advanced analytics. This course will challenge you to think critically about whether and how data can improve business performance, create opportunities, and/or identify risks.
Prerequisites: ACG 301 and ACG 345 and junior standing
Session Cycle: Spring
Yearly Cycle: Annual.

Fall 2024ACG 445A1620F11:10am - 1:40pm(D. Ames)

ACG 461. Financial Reporting III. 3 Credit Hours.

This course addresses topics relevant to the financial reporting for creditors, investors, regulatory agencies, and interested parties. The course emphasizes topics such as business combinations and consolidations.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 302
Session Cycle: Fall, Spring
Yearly Cycle: Annual.

Fall 2024ACG 461A1622TTh2:20pm - 3:35pm(E. Precourt)
Spring 2025ACG 461A3815MW11:10am - 12:25pm(E. Precourt)
Spring 2025ACG 461B3816MW12:45pm - 2:00pm(E. Precourt)

ACG 465. Governmental and Not-For-Profit Accounting. 3 Credit Hours.

This course is an introduction to the accounting and financial reporting principles of state and local governments, colleges and universities, hospitals, and other not-for-profit organizations. Students develop an appreciation for the special accounting, budgeting, and reporting needs of these organizations.
Prerequisites: Grade of "C" or higher in ACG 302
Session Cycle: Varies
Yearly Cycle: Annual.

ACG 471. Product/Service Costing. 3 Credit Hours.

This course concentrates on the design and measurement of costs in different types of operating environments. The impact of the new manufacturing environment on cost accounting procedures will also be considered.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 311
Session Cycle: Varies
Yearly Cycle: Alternate Years.

ACG 497. Directed Study in Accounting. 3 Credit Hours.

This course is designed to permit the student to pursue an area of accounting of interest and concern. The work will be performed under the supervision of a faculty member who will design the program of study and the requirements to be met by the student. This course must be approved by the department chair based on the agreed upon plan of study.
Prerequisites: senior standing is required.

ACG ST300. Sp.Top.in Acg. Robotic Process Automation(RPA) and Other Emerging Tech. in Accounting, Audit and Tax. 3 Credit Hours.

This course is primarily hands-on. Accounting, Auditing, and Tax scenarios will be used to teach students how to optimize or automate existing tasks that are related to above topics. As such students will learn a few technology tools that professional use today for RPA. Inefficiencies in business processes and problems with manual tasks are explored for automation. There will be in class practices, augmented by quiz and homework assignments. There will be three major projects, each will use different technology.
Prerequisites: Grade of "C" or higher in ACG 203 and ACG 204.

Faculty

Department Chair

Daniel Ames

Professor

Daniel Ames

Professor

Kwadwo Asare

Professor

David J. Beausejour

Professor

Dennis M. Bline

Professor

Charles P. Cullinan

Professor

Timothy G. Krumwiede

Professor

Saeed J. Roohani

Professor

Xiaochuan Zheng

Associate Professor

Elena Precourt

Assistant Professor

Muni Kelly

Assistant Professor

E. Jin Lee

Visiting Professor/Lecturer

Gene Kovacs

Lecturer

Jennifer Mier