Business Administration Faculty
Paulette A. Remillard CPA, MBA
Fall 2009 Mon/Wed/ Fri 11:00 - 12:00
Spring 2010 Tues/Thurs 3:30 - 4:30, Fri 1:00 - 2:00
Other times by appointment
B.S. B.A. North Adams State College (Now Massachusetts College of Liberal Arts)
M.B.A. Isenberg School of Management, University of Massachusetts
Accounting Courses Taught
BADM 224: Financial Accounting - Introduces basic principles and methods used to develop financial statements. Introduces ethical issues in accounting. The courses focuses on the key concepts involved in understanding how business events affect the financial statements, without going into double-entry recordkeeping. Spreadsheet and word processing software are used in the analysis of financial information.
BADM 225: Managerial Accounting - Introduces basic cost principles and methods used to determine, plan, and control costs. The course focuses on developing and using relevant managerial accounting information to make business decisions. Spreadsheets and word-processing software are used in the analysis of managerial accounting information.
BADM 320: Accounting Systems - Studies how accounting information is recorded and summarized using double-entry recordkeeping, first manually and then using a commercial accounting software package. Students will be introduced to the design, operation, and management of computerized accounting information systems and will develop an understanding of how accounting systems serve the other management informational needs of a business.
BADM 321: Financial Reporting I - Studies the measurement and disclosure issues in accounting for assets in accordance with generally accepted accounting principles (GAAP). Studies the theoretical, practical, and ethical issues involving alternative GAAP. Students use general ledger software in the analysis of accounting information and preparation of financial statements.
BADM 322: Financial Reporting II - Continues the study of measurement and disclosure issues in accounting for liabilities and equity in accordance with GAAP. Further studies the theoretical, practical, and ethical issues involving alternative GAAP as well as the income statement and the statement of cash flows. Students use computer software in the analysis/presentation of financial reporting issues.
BADM 335: Federal Taxation - Individuals - Studies federal income tax laws for individuals, with a broad overview of Massachusetts income tax laws for individuals. Students use commercial tax preparation software to enhance their ability to interpret and apply income tax laws as it applies to individuals.
BADM 435: Federal Taxation - Entities - Studies federal income tax laws for C corporations, S corporations, partnerships, trusts, and estates and more complex personal income taxes. Students will prepare entity tax returns, perform basic tax planning, and research publicly available federal tax information from the Internet.
BADM 421: Advanced Financial Reporting - Explores the theoretical and practical issues involved in accounting for business combinations, multinational transactions, partnerships, governmental units, and not-for-profit organizations. Students use computer software in the analysis/presentation of cases. Prereq: BADM322
BADM 423: Auditing - Examines the professional standards and ethics of auditing. Explores the theoretical foundation of standards. Considers how field work, sampling, computers, and management characteristics impact audit risk assessment. The moral and ethical responsibilities of the profession permeate the course. Students use computer software in the analysis and solution of cases/audit project. Prereq: BADM322
BADM 550: Accounting Internships - Offers eligible students the opportunity for enhanced educational opportunities by providing actual field experience in public or private accounting that relate to their accounting interests. During the assignment, the student will complete an individualized learning contract sponsored and approved by a faculty member from the department. Only 3 internship credits may be applied to the 30 required accounting credits to sit for the CPA exam. Prereq: BADM 322; Jr. status, 2.5 GPA
Other Courses Taught
BADM 100: Explorations in Business - Introduces students to the basic functions of business and management through examination of contemporary issues in businesses and organizations. Topics include management of human and financial resources, production and marketing of goods and services, and legal and ethical issues in decision-making. Provides students with basic competencies in business communications and research methods, and illustrates both successful/unsuccessful decision-making.
BADM 242: The Legal and Social Environment of Business - Introduces government regulation of individuals and businesses. The Constitution, statutes, and adjudicated cases will be used extensively to illustrate the history, philosophy, structure, processes, and controls of state and federal regulatory systems over economic, social, and individual activities. Prereq: Sophomore Status
BADM 340: Financial Management - Studies the acquisition and administration of funds in today's corporation. Topics include shareholder wealth maximization concepts, the globalization of financial markets, working capital, risk/return, alternative forms of short- and long-term funds, financial statements analysis, mergers, and acquisitions. Prereq: BADM 224, ECON 141, JR Status
ECON 141: Macroeconomics - Examines the organization of American economic systems, with comparisons to those of other countries. Emphasis is on the problems of unemployment, inflation, budget deficits, and the possible fiscal and monetary policies used to correct them. The course studies such aggregate economic variables as consumption, investment, government expenditures, and taxes.
SKIL 96: Mathematics for College - Provides the means for students to develop mathematical literacy by reviewing computational skills and selected algebraic functions.
Lifelong Learning: QuickBooks Pro 2009 - Takes a user prospective by illustrating how accounting information is both used and created. This course is to help students learn or review fundamental accounting concepts ans principles using QuickBooks software and analysis of business events.
Murdock 102C | 413-662-5307 P.Remillard@mcla.edu