This site is an archive. See the current website at www.extension.harvard.edu.

Courses

Related Subject

This page contains content from the 2008–09 academic year. For current information, visit the Harvard Extension School website at www.extension.harvard.edu.

Accounting

Also see the Master of Liberal Arts and Certificate in Management.

Courselist

ACCT E-100 Financial Accounting Principles

Fall term, section 1 (12532) (Syllabus) (Printable version): Leonard Kopelman, JD, Lecturer in Extension, Harvard University.
Mondays beginning Sept. 15, 5:30-7:30 pm, Emerson Hall, Room 105. Course tuition: undergraduate credit $950, graduate credit $1,725.

Fall term, section 2 (12517) (Syllabus) (Printable version): Michael Haselkorn, PhD, Associate Professor of Accountancy, Bentley College.
Thursdays beginning Sept. 18, 7:35-9:35 pm, Sever Hall, Room 113. Course tuition: graduate credit $1,725.

Spring term, section 1 (22335) (Syllabus) (Printable version): Leonard Kopelman, JD, Lecturer in Extension, Harvard University.
Mondays beginning Jan. 26, 5:30-7:30 pm, Emerson Hall, Room 105. Course tuition: undergraduate credit $950, graduate credit $1,725.

Spring term, section 2 (22315) (Website) (Printable version): Michael Haselkorn, PhD, Associate Professor of Accountancy, Bentley College.
Tuesdays beginning Jan. 27, 5:30-7:30 pm, Harvard Hall, Room 104. Course tuition: graduate credit $1,725. Online and on-campus options. See Distance Education. Lecture 1 video.

This course introduces the generally accepted principles that govern an entity's financial accounting system and the income statement and balance sheet that are the principal end products of the system. Students learn how accounting information is used to evaluate the performance and financial status of an organization, both by managers within the organization and by shareholders, lenders, and other outside parties. (4 credits)

ACCT E-110 Fundamentals of Accounting and Finance for Governmental and Nonprofit Organizations (12602) (Website) (Printable version)
James F. White, MS, Assistant Dean for Finance, Massachusetts Institute of Technology.
Course tuition: graduate credit $1,725. Limited enrollment.
Fall term: Mondays beginning Sept. 15, 7:35-9:35 pm, 53 Church Street, Room L01.
Online and on-campus options. See Distance Education. Lecture 1 video.

This course introduces the fundamentals of accounting and finance associated with governmental and nonprofit organizations. It emphasizes the issues related to fund accounting, including general and revenue funds, debt service funds, capital project funds, internal service funds, enterprise and fiduciary funds, long-term debt and fixed-asset accounting, and planning and control of cash and temporary investments. Other topics include budgeting, budgetary control and reporting, management control, financial reporting, budgeting and controlling operations, cost determination, strategic planning, program analysis, measurement of output, reporting on performance, full-accrual and modified-accrual accounting, cost determination, tax levies, auditing, and preparation of financial statements. Prerequisite: ACCT E-100 helpful but not required. (4 credits)

ACCT E-120 Managerial Accounting
Course tuition: graduate credit $1,725. Limited enrollment.

Fall term (12530) (Website) (Printable version): Richard L. Keith, DBA, Adjunct Professor in the International Business School, Brandeis University.
Thursdays beginning Sept. 18, 5:30-7:30 pm, 1 Story Street, Room 304. Online and on-campus options. See Distance Education. Lecture 1 video.

Spring term (22330) (Website) (Printable version): Richard L. Keith, DBA, Adjunct Professor in the International Business School, Brandeis University.
Thursdays beginning Jan. 29, 5:30-7:30 pm, 1 Story Street, Room 304. Online and on-campus options. See Distance Education. Lecture 1 video.

This course teaches students how to extract and modify costs in order to make informed managerial decisions. Planning is covered by topics including activity-based costing, budgeting, flexible budgeting, cost-volume-profit analysis, cost estimating, and the costs of outsourcing. Control is covered by topics including standard costing, variance analysis, responsibility accounting, and performance evaluation. Emphasis is placed on cost terminology (the wide variety of costs), cost behavior, cost systems, and the limitations concerning the use of average costs. Prerequisite: introductory financial accounting course, or the equivalent. (4 credits)

ACCT E-130 Accounting, Auditing, and Ethical Standards (22413) (Syllabus) (Printable version)
James F. White, MS, Assistant Dean for Finance, Massachusetts Institute of Technology.
Course tuition: graduate credit $1,725. Limited enrollment.
Spring term: Mondays beginning Jan. 26, 7:35-9:35 pm, Sever Hall, Room 203.

In today's accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy, and practice of auditing and the ethical implications of auditing decisions. Topics include generally accepted auditing standards; systems of internal control; tests of compliance; transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality, and evidence; frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Prerequisite: ACCT E-100 helpful but not required. (4 credits)

ACCT E-140 Tax Factors in Business Decisions (22595) (Website) (Printable version)
Kevin F. Wall, LLM, Research Associate, Harvard Business School.
Course tuition: graduate credit $1,725. Limited enrollment.
Spring term: Tuesdays beginning Jan. 27, 7:35-9:35 pm, Harvard Hall, Room 103.

Most personal and business transactions have tax consequences. This course provides a solid understanding of basic federal income tax laws relating to individuals and business entities. Among the topics covered are an overview of tax policy; the federal tax system; identifying the proper taxpayer; determining income, deductions, credits, and compensation; deferred and non-cash income; characterization of gains and losses; tax accounting methods; taxable entities; tax-motivated transactions; and international, state, and local tax issues. Prerequisite: financial accounting or related experience. (4 credits)

ACCT E-145 Cost Control Techniques (12759) (Website) (Printable version)
Kevin F. Wall, LLM, Research Associate, Harvard Business School.
Course tuition: graduate credit $1,725. Limited enrollment.
Fall term: Wednesdays beginning Sept. 17, 7:35-9:35 pm, Sever Hall, Room 208.

A constant challenge facing all managers regardless of the type or profit motivation of the organization is controlling the cost of products and services. This course provides students the opportunity to apply various cost control techniques, including activity-based management, contribution margin, supply- and value-chain management, the balanced scorecard, and Six Sigma to a diverse group of case studies, including domestic and international organizations in the private and public sector as well as healthcare. Prerequisite: financial accounting required; managerial accounting strongly recommended. (4 credits)